To be eligible for whistleblower protection you must demonstrate that you are an ‘eligible whistleblower, which means you will need to be an individual who is, or has been, in a relationship with the entity you are disclosing information about. This includes:

• an officer (including a director) of the entity
• an employee of the entity
• an individual who supplies services or goods to the entity (such as a registered tax agent or BAS agent)
• an employee of a person that supplies services or goods to the entity
• an associate* of the entity
• a spouse, child or dependent of an individual referred to above, or a dependent of an individual's spouse; or
• an individual prescribed by the Taxation Administration Regulations 2017 in relation to the entity.

* For more information refer to our whistleblower guidance and see section 318 of the Income Tax Assessment Act 1936.
 

You can only qualify for whistleblower protection if your disclosure is made to us on or after 1 July 2024. Any disclosures made to us before 1 July 2024 will not qualify for whistleblower protection.

However, the whistleblower protections do apply to disclosures made to us from 1 July 2024 even if it relates to alleged misconduct that occurred before that date, provided you meet certain conditions to qualify for whistleblower protection. 
 

This will ultimately depend on the context and who the disclosure is being made to. For example, from a TPB perspective, when reporting a significant breach by another tax practitioner, a reporting tax practitioner can’t remain anonymous. They need to identify themselves and provide their contact details to us to comply with their breach reporting obligations. Find out more about breach reporting.

Consent would be requested from the whistleblower to share their identity prior to any information being shared with any parties who are not authorised entities, noting that the court or tribunal can compel disclosure of the whistleblower’s identity where they think it necessary in the interests of justice to do so.

You’ll need to consider whether there are any obligations under the breach reporting requirements relating to the tax practitioner, and obligations under the false or misleading statement requirement under the Code Determination. If you fail to comply with these obligations, the TPB may find that you have breached the TASA and impose sanctions for that breach. For further information, please see the TPB's guidance on breach reporting and false or misleading statements.

Whether particular conduct by a registered tax practitioner needs to be reported under the breach reporting requirements will ultimately depend on the facts and circumstances of the case. You must have reasonable grounds for believing that the tax practitioner has breached the Code of Professional Conduct and that breach is a significant breach. When reporting a breach by another tax practitioner, a reporting tax practitioner can’t remain anonymous. They need to identify themselves and provide their contact details to us to comply with their breach reporting obligations.

An obligation to report arises if certain conditions are met, namely if certain actions have not been taken in relation to the statement that was made. For more information about the false or misleading statement obligations, including reporting to the TPB, refer to our guidance