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

Schedule 2   PwC response - Extending tax whistleblower protections

Taxation Administration Act 1953

4   After subsection 14ZZT(3)

Insert:

(3A) A disclosure of information by an individual (the discloser ) qualifies for protection under this Part if the disclosure is made:

(a) to an entity (within the meaning of the Income Tax Assessment Act 1997) that has one or more members, if:

(i) the entity is prescribed by the regulations; and

(ii) the discloser is a member of the entity; and

(b) for the purpose of obtaining assistance in relation to the operation of this Part.

(3B) A disclosure of information by an individual (the discloser ) qualifies for protection under this Part if the disclosure is made to a medical practitioner or psychologist for the purpose of obtaining medical or psychiatric care, treatment or counselling (including psychological counselling).