Commonwealth Consolidated Acts

TAXATION ADMINISTRATION ACT 1953 - SECT 14ZZU

                   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:

                     (a)  an officer (within the meaning of the Corporations Act 2001 ) of the entity;

                     (b)  an employee of the entity;

                     (c)  an individual who supplies services or goods to the entity (whether paid or unpaid);

                     (d)  an employee of a person that supplies services or goods to the entity (whether paid or unpaid);

                     (e)  an individual who is an associate (within the meaning of section 318 of the Income Tax Assessment Act 1936 ) of the entity;

                      (f)  a spouse or child of an individual referred to in any of paragraphs (a) to (e);

                     (g)  a dependant of an individual referred to in any of paragraphs (a) to (e), or of such an individual's spouse;

                     (h)  an individual prescribed by the regulations for the purposes of this paragraph in relation to the entity.