Taxation Administration Act 1953

PART IVD - PROTECTION FOR WHISTLEBLOWERS  

SECTION 14ZZX   DISCLOSURE THAT QUALIFIES FOR PROTECTION NOT ACTIONABLE ETC.  

14ZZX(1)    
If a person makes a disclosure that qualifies for protection under this Part:

(a)    the person is not subject to any civil, criminal or administrative liability (including disciplinary action) for making the disclosure; and

(b)    no contractual or other remedy may be enforced, and no contractual or other right may be exercised, against the person on the basis of the disclosure; and

(c)    

if the disclosure was a disclosure of information to the Commissioner or the Tax Practitioners Board - the information is not admissible in evidence against the person in criminal proceedings or in proceedings for the imposition of a penalty, other than proceedings in respect of the falsity of the information.

Note:

Except as provided for by paragraph (c) , this subsection does not prevent the person being subject to any civil, criminal or administrative liability for conduct of the person that is revealed by the disclosure.

14ZZX(2)    
Without limiting subsection (1) :

(a)    the person has qualified privilege in respect of the disclosure; and

(b)    a contract to which the person is a party may not be terminated on the basis that the disclosure constitutes a breach of the contract.