Taxation Administration Act 1953

PART IVD - PROTECTION FOR WHISTLEBLOWERS  

SECTION 14ZZZA   COMPENSATION AND OTHER REMEDIES - ORDERS THAT MAY BE MADE  

14ZZZA(1)    
For the purposes of subsections 14ZZZ(1) , (2) and (2A) , a court may make any of the following orders:

(a) an order requiring the first person to compensate the second person, or any other person, for loss, damage or injury suffered as a result of the detrimental conduct;

(b) if the court is satisfied that the first person engaged in the detrimental conduct in connection with the first person ' s position as an employee:

(i) an order requiring the first person to compensate the second person, or any other person, for a part of loss, damage or injury as a result of the detrimental conduct, and an order requiring the first person ' s employer to compensate the second person, or any other person, for a part of loss, damage or injury as a result of the detrimental conduct; or

(ii) an order requiring the first person and the first person ' s employer jointly to compensate the second person, or any other person, for loss, damage or injury suffered as a result of the detrimental conduct; or

(iii) an order requiring the first person ' s employer to compensate the second person, or any other person, for loss, damage or injury as a result of the detrimental conduct;

(c) an order granting an injunction, on such terms as the court thinks appropriate, to prevent, stop or remedy the effects of the detrimental conduct;

(d) an order requiring the first person to apologise to the second person, or any other person, for engaging in the detrimental conduct;

(e) if the second person is or was employed in a particular position and the detrimental conduct wholly or partly consists, or consisted, of the termination, or purported termination, of the second person ' s employment - an order that the second person be reinstated in that position or a position at a comparable level;

(f) if the court thinks it is appropriate - an order requiring the first person to pay exemplary damages to the second person, or any other person;

(g) any other order the court thinks appropriate.

14ZZZA(2)    
If the detrimental conduct wholly or partly consists, or consisted, of terminating or purporting to terminate a person ' s employment (including detrimental conduct that forces or forced the person to resign), the court must, in making an order mentioned in paragraph (1)(a) or (b), consider the period, if any, the person is likely to be without employment as a result of the detrimental conduct. This subsection does not limit any other matter the court may consider.

14ZZZA(3)    
In deciding whether to make an order under paragraph (1)(b) in relation to the first person ' s employer, the court may have regard to the following:

(a) whether the employer took reasonable precautions, and exercised due diligence, to avoid the detrimental conduct;

(b) if the employer has a policy dealing with any or all of the matters referred to in subsection 1317AI(5) of the Corporations Act 2001 (whether or not section 1317AI of that Act requires the employer to have such a policy) - the extent to which the employer gave effect to that policy;

(c) any duty that the employer was under to prevent the detrimental conduct, or to take reasonable steps to ensure that the detrimental conduct was not engaged in.

14ZZZA(4)    
If the court makes an order under subparagraph (1)(b)(ii), the first person and the first person ' s employer are jointly and severally liable to pay the compensation concerned.