Eligible whistleblowers
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:
an officer (within the meaning of the Corporations Act 2001) of the entity;
an employee of the entity;
an individual who supplies services or goods to the entity (whether paid or unpaid);
an employee of a person that supplies services or goods to the entity (whether paid or unpaid);
an individual who is an associate (within the meaning of section 318 of the Income Tax Assessment Act 1936) of the entity;
a spouse or child of an individual referred to in any of paragraphs (a) to (e);
a dependant of an individual referred to in any of paragraphs (a) to (e), or of such an individual’s spouse;
an individual prescribed by the regulations for the purposes of this paragraph in relation to the entity.
This provision refers to the regulations (prescribed by the regulations
). Made under this Act:
- Taxation Administration Regulations 2017 · under s 18
11 more instruments made under this Act are listed on the Act’s overview.
This Act’s bill:Second reading speech
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