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.