Taxation Administration Act 1953

PART IVD - PROTECTION FOR WHISTLEBLOWERS  

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History

Pt IVD inserted by No 10 of 2019, s 3 and Sch 1 item 15, applicable in relation to disclosures that: (a) are made at or after 1 July 2019 (the commencement time ); and (b) relate to matters that occur or occurred before, at or after 1 July 2019.

SECTION 14ZZZAA  

14ZZZAA   DETRIMENT  

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In sections 14ZZY and 14ZZZ , detriment includes (without limitation) any of the following:

(a) dismissal of an employee;

(b) injury of an employee in his or her employment;

(c) alteration of an employee ' s position or duties to his or her disadvantage;

(d) discrimination between an employee and other employees of the same employer;

(e) harassment or intimidation of a person;

(f) harm or injury to a person, including psychological harm;

(g) damage to a person ' s property;

(h) damage to a person ' s reputation;

(i) damage to a person ' s business or financial position;

(j) any other damage to a person.

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History

S 14ZZZAA inserted by No 10 of 2019, s 3 and Sch 1 item 15, applicable in relation to disclosures that: (a) are made at or after 1 July 2019 (the commencement time ); and (b) relate to matters that occur or occurred before, at or after 1 July 2019.

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