Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) A disclosure of information by an individual (the discloser ) qualifies for protection under this Part if:
(a) the discloser is an eligible whistleblower in relation to an entity (within the meaning of the Income Tax Assessment Act 1997 ); and
(b) the disclosure is made to the Commissioner; and
(c) the discloser considers that the information may assist the Commissioner to perform his or her functions or duties under a taxation law in relation to the entity or an associate (within the meaning of section 318 of the Income Tax Assessment Act 1936 ) of the entity.
(1A) A disclosure of information by an individual (the discloser ) qualifies for protection under this Part if:
(a) the discloser is an eligible whistleblower in relation to an entity (within the meaning of the Income Tax Assessment Act 1997 ); and
(b) the disclosure is made to:
(i) the Tax Practitioners Board; or
(ii) the Commissioner; and
(c) the discloser considers that the information may assist the Tax Practitioners Board to perform its functions or duties under the Tax Agent Services Act 2009 , or an instrument made under that Act, in relation to the entity or an associate (within the meaning of section 318 of the Income Tax Assessment Act 1936 ) of the entity.
(2) A disclosure of information by an individual (the discloser ) qualifies for protection under this Part if:
(a) the discloser is an eligible whistleblower in relation to an entity (within the meaning of the Income Tax Assessment Act 1997 ); and
(b) the disclosure is made to an eligible recipient in relation to the entity; and
(c) the discloser has reasonable grounds to suspect that the information indicates misconduct, or an improper state of affairs or circumstances, in relation to the tax affairs of the entity or an associate (within the meaning of section 318 of the Income Tax Assessment Act 1936 ) of the entity; and
(d) the discloser considers that the information may assist the eligible recipient to perform functions or duties in relation to the tax affairs of the entity or an associate (within the meaning of section 318 of the Income Tax Assessment Act 1936 ) of the entity.
(3) A disclosure of information by an individual qualifies for protection under this Part if the disclosure is made to a legal practitioner for the purpose of obtaining legal advice or legal representation in relation to the operation of this Part.
(3A) A disclosure of information by an individual (the discloser ) qualifies for protection under this Part if the disclosure is made:
(a) to an entity (within the meaning of the Income Tax Assessment Act 1997 ) that has one or more members, if:
(i) the entity is prescribed by the regulations; and
(ii) the discloser is a member of the entity; and
(b) for the purpose of obtaining assistance in relation to the operation of this Part.
(3B) A disclosure of information by an individual (the discloser ) qualifies for protection under this Part if the disclosure is made to a medical practitioner or psychologist for the purpose of obtaining medical or psychiatric care, treatment or counselling (including psychological counselling).
(4) In this section:
"medical practitioner" means a person registered or licensed as a medical practitioner under a law of a State or Territory that provides for the registration or licensing of medical practitioners.
"psychologist" means a person registered or licensed as a psychologist under a law of a State or Territory that provides for the registration or licensing of psychologists.
"tax affairs" means affairs relating to any tax imposed by or under, or assessed or collected under, a law administered by the Commissioner.
Note: There is no requirement for a discloser to identify himself or herself in order for a disclosure to qualify for protection under this Part.