Taxation Administration Amendment (Extending Tax Whistleblower Protections) Regulations 2024 (F2024L01291)

Schedule 1   Amendments

Taxation Administration Regulations 2017

1   After Division 3 of Part 2

Insert:

Division 3A - Protection for whistleblowers

13A Eligible recipients of disclosures

For the purposes of paragraph 14ZZV(1)(d) of the Act, the Inspector-General of Taxation is prescribed in relation to all entities.

13B Authorised recipients of disclosures of confidential information

For the purposes of paragraph 14ZZW(2)(d) of the Act, the following are prescribed:

(a) the Inspector-General of Taxation;

(b) the Tax Practitioners Board;

(c) the Commissioner of the Australian Charities and Not-for-profits Commission.