Taxation Administration Act 1953

PART IVD - PROTECTION FOR WHISTLEBLOWERS  

SECTION 14ZZXA   CLAIMS FOR PROTECTION  

14ZZXA(1)    
If, in civil or criminal proceedings (the primary proceedings ) instituted against an individual in a court, the individual makes a claim (relevant to the proceedings) that, because of section 14ZZX , the individual is not subject to any civil, criminal or administrative liability for making a particular disclosure:

(a)    the individual bears the onus of adducing or pointing to evidence that suggests a reasonable possibility that the claim is made out; and

(b)    if the individual discharges that onus - the party instituting the primary proceedings against the individual bears the onus of proving that the claim is not made out; and

(c)    the court must deal with the claim in separate proceedings; and

(d)    the court must adjourn the primary proceedings until the claim has been dealt with; and

(e)    none of the following:

(i) any admission made by the individual in the separate proceedings;

(ii) any information given by the individual in the separate proceedings;

(iii) any other evidence adduced by the individual in the separate proceedings;

is admissible in evidence against the individual except in proceedings in respect of the falsity of the admission, information or evidence; and

(f)    if the individual or another person gives evidence in the separate proceedings in support of the claim - giving that evidence does not amount to a waiver of privilege for the purposes of the primary proceedings or any other proceedings.

14ZZXA(2)    
To avoid doubt, a right under section 126K of the Evidence Act 1995 not to be compelled to give evidence is a privilege for the purposes of paragraph (1)(f) of this section.