Treasury on tax and corporate whistleblowing
18 August 2026
On 6 August 2026, the Law Council provided a submission to Treasury in response to its consultation on the review of tax and corporate whistleblowing in Australia. The submission considered the operation of Australia’s tax and corporate whistleblower frameworks and reasoned reforms to the current arrangements which would seek to find an appropriate balance between protecting whistleblowers and avoiding unnecessary regulatory burden.
The submission noted that while the 2019 whistleblower reforms generally struck an appropriate balance, any future reforms should focus on clarifying and improving the existing regime rather than undertaking wholesale legislative reform. The Law Council highlighted the importance of fostering a strong whistleblowing culture and recommended measures to improve confidence in the regime in corporate settings, including through increased transparency regarding the outcomes of whistleblower disclosures and consideration of a “no wrong door” approach to help whistleblowers navigate multiple regulatory frameworks.
The Law Council further recommended targeted reforms to address identified gaps in the current framework. These included greater consistency between the tax and corporate whistleblower regimes, express protection for disclosures made to psychologists and medical practitioners, improved mechanisms for regulators to refer protected disclosures to other agencies where appropriate, and clearer guidance regarding the interaction between whistleblower protections, governance processes and the professional obligations of in-house legal practitioners. The submission also reiterated the Law Council’s continued support for consideration of an independent whistleblower protection authority with responsibility across federal whistleblowing regimes.
The Review will produce a written report to be tabled in each House of Parliament as required under section 1317AK of the Corporations Act (Cth).
Last Updated on 18/08/2026