Treasury Laws Amendment (Tax Accountability and Fairness) Act 2024 (37 of 2024)

Schedule 2   PwC response - Extending tax whistleblower protections

Taxation Administration Act 1953

3   After subsection 14ZZT(1)

Insert:

(1A) A disclosure of information by an individual (the discloser ) qualifies for protection under this Part if:

(a) the discloser is an eligible whistleblower in relation to an entity (within the meaning of the Income Tax Assessment Act 1997); and

(b) the disclosure is made to:

(i) the Tax Practitioners Board; or

(ii) the Commissioner; and

(c) the discloser considers that the information may assist the Tax Practitioners Board to perform its functions or duties under the Tax Agent Services Act 2009, or an instrument made under that Act, in relation to the entity or an associate (within the meaning of section 318 of the Income Tax Assessment Act 1936) of the entity.