Taxation Administration Act 1953

PART IVD - PROTECTION FOR WHISTLEBLOWERS  

SECTION 14ZZU  

14ZZU   ELIGIBLE WHISTLEBLOWERS  

An individual is an eligible whistleblower in relation to an entity (within the meaning of the Income Tax Assessment Act 1997 ) if the individual is, or has been, any of the following:

(a) an officer (within the meaning of the Corporations Act 2001 ) of the entity;

(b) an employee of the entity;

(c) an individual who supplies services or goods to the entity (whether paid or unpaid);

(d) an employee of a person that supplies services or goods to the entity (whether paid or unpaid);

(e) an individual who is an associate (within the meaning of section 318 of the Income Tax Assessment Act 1936 ) of the entity;

(f) a spouse or child of an individual referred to in any of paragraphs (a) to (e);

(g) a dependant of an individual referred to in any of paragraphs (a) to (e), or of such an individual ' s spouse;

(h) an individual prescribed by the regulations for the purposes of this paragraph in relation to the entity.