Statutory review of tax and corporate whistleblowing

Status
Open
Date

The review investigates how tax and corporate whistleblowing laws work. It will consider whether they are working as intended and identify any concerns.

Purpose

The Corporations Act 2001, s 1317AK requires the review to start after 1 July 2024. The review follows amendments in 2019 to:

  • strengthen existing corporate and financial sector protections
  • consolidate these protections into the Corporations Act
  • add a tax whistleblowing regime to the Taxation Administration Act 1953.

Process

Help us identify issues by responding to this consultation by 29 July 2026. It includes details about attending roundtables or confidential discussions.

The review will make a written report to government as required by s 1317AK.