Volume 46 (2018) / Issue 5
Many jurisdictions face the question of whether to legislate to introduce a whistle-blower protection regime for disclosures of information regarding breaches of tax laws or misconduct relating to an entity’s tax affairs. To this extent, Australia is no exception and is in the process of passing legislation through Parliament to insert a comprehensive regime into the Taxation Administration Act 1953 for the protection of individuals who report breaches of the tax laws or misconduct. Like all regulatory reform, the introduction of the legislation has been a lengthy and controversial process which began with an announcement by the Government as part of their Federal Budget in May 2016. This article discusses Australia’s historical and recent approach to whistle-blower protection, provides an analysis of the processes which resulted in legislation being proposed and analyses some of the fundamental elements of the proposed whistle-blower protection regime for tax matters.
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