False
This review examines the whistleblowing frameworks under the:
- Corporations Act 2001
- Taxation Administration Act 1953.
It checks whether the tax and corporate whistleblowing regimes are fit‑for‑purpose. The review considers the:
- scope, coverage and operation of the regimes
- whistleblowers’ access to justice
- administration and regulation of the regimes
- effectiveness of the regimes in incentivising whistleblowing disclosures and disincentivising tax and corporate misconduct
- interaction and consistency of the regimes with other whistleblowing frameworks.
Treasury will consult with the public during the review.
The Corporations Act, s 1317AK requires the review to produce a report. A Treasury minister must present the report to each House of Parliament.
Out of scope
The review will not consider:
- Australia’s public sector whistleblowing frameworks
- other private sector whistleblowing regimes.