Classification: Public

Whistleblower Policy
Policy Owner: Whistleblower Program Lead

Version 2.1

Policy Level: ANZ Group

31 July 2024

1.

BACKGROUND AND PURPOSE
The ANZ Group has a strong values-based culture that encourages openness, integrity, andaccountability, enabling our people to succeed together and deliver what matters.
This policy has been developed so that you can freely and without fear of detriment raise
concerns regarding situations where you believe that ANZ, including any of its controlled
entities or related bodies corporate, globally, or anyone connected to the ANZ Group, haveacted in a way that constitutes misconduct. The policy and program are important in fosteringa safe speak up culture and in helping to identify misconduct that may not have otherwise been
uncovered. .
This policy explains how you can report such concerns, the protections that will apply to you(and others), how your concerns will be investigated, and other sources of information that
may be helpful to you.

2.

PRINCIPLES
1. Speak Up and Report It! - If you are a current employee of ANZ, please consider whether
you would prefer to report your concern via another channel such as your line manager,
skip line manager, the Risk, Compliance, or Talent & Culture teams (including to Employee
Relations via PeopleHub). Refer to Report It! for options.
2. Protection from Detrimental Conduct - ANZ does not tolerate detrimental conduct, thatcauses or is intended to cause harm to you that you or someone else has made, or intend
to make, or are suspected as having made a report (or because you or someone else mightor could make a report).
3. Confidentiality and Consent - ANZ will maintain confidentiality of all reports made under
this Policy and your identity as a reporter to the fullest extent possible. While ANZ
encourages you to identify yourself to the Whistleblower Program, you can also report onan anonymous basis.
4. ANZ’s expectations of you - ANZ expects you to act honestly and ethically, and to makea report on reasonable grounds.
5. Investigations and Outcomes - All investigations will be conducted in a timely manner,in accordance with the principles of fairness and natural justice and appropriately
documented. Where appropriate, ANZ will update you on the status and outcome of yourreport.
6. Higher Standard - This policy is designed to comply with ANZ’s legal obligations. Ifanything in this policy is inconsistent with any law imposed on ANZ, including laws of any
jurisdiction in which ANZ operates, that legal obligation or the ‘higher standard’ will prevailover this policy.
7. Regulators – You have the right to communicate with regulators and law enforcement
authorities at any time in relation to your concerns or any matter relating to this policy.
Some of these Principles are further explained throughout this policy.

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3.

SCOPE

A.

CAN I MAKE A REPORT UNDER THIS POLICY?
1.

You can make a report under this policy if you are a current or former:a)employee of the ANZ Group;b)

person who is providing, or has provided goods or services to the ANZGroup, whether paid or unpaid (e.g., volunteering), and this includes
contingent workers and suppliers;c)employee or a sub-contractor of a person identified in (b) above;d)

officer or an associate of the ANZ Group, for example, a director or
secretary of ANZ or of a related body corporate of ANZ;e)relative or dependant of any of the individuals identified at (a) to (d)above (or a dependant of such an individual’s spouse); orf)employee or subcontractor of a third party intermediary, including
brokers, financial planners, financial advisers, mobile lenders, and others
who provide services:(i)on behalf of, or to, ANZ in relation to an ANZ customer or potential
ANZ customer; or(ii)

on behalf of, or to, an ANZ customer or potential ANZ customer,
and in that capacity; ANDi.

Your concern is not one of the Excluded Matters outlined below;ii.

You do not feel safe or comfortable to raise your concern via ANZ’s other channels
as outlined in Principle 1 above; ANDiii.

You have a reasonable and genuine concern about actual or suspected misconduct
within or by ANZ, or the ANZ Group and anyone at, or connected with, the ANZGroup.

Examples of what might constitute misconduct include:
1. breaches of ANZ's Code of Conduct;
2. practices or behaviours of concern relating to compliance with policies,
procedures, or the law (i.e., including anything you think may be illegal);
3. unethical or unprofessional behaviour, including conduct that does not meet ANZ’scommitment to do the right thing by its customers, third parties, regulators,
shareholders and or the community;
4. issues of honesty or integrity, including internal fraud, theft, bribery, andcorruption;
5. conflicts of interest, including those relating to outside business interests,
relationships, improper payments, and donations;
6. breaches of competition law;
7. breaches of privacy or confidentiality, including in relation to ANZ and customer
information;
8. breaches of modern slavery legislation and/or human rights standards;
9. concerns that pose a risk to public safety, or the stability of, or confidence in thefinancial system;

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10. misconduct or an improper state of affairs or circumstances (may include, but is
not limited to, business behaviour and practices that cause consumer harm orsystemic issues) in relation to the ANZ Group generally, including the tax affairs of
the ANZ Group; and11. a practice or behaviour of concern that relates to your current or past employment
within the ANZ Group that has significant implications for the ANZ Group, presents
a danger to the public or financial system, or otherwise is a breach of law.
B.

EXCLUDED MATTERS
While everyone is encouraged to speak up and report any concerns to ANZ, not everyone nor
all types of concerns are intended to be covered by this Policy. Examples of the matters thatare generally not intended to be covered by this Policy are:Exclusion 1: Customer Complaints
If you are a customer and are concerned with the way ANZ has handled any matter, product,or service, including an existing complaint, please contact ANZ with your concern(https://www.anz.com.au/support/contact-us/complaints/). For Suncorp Bank concerns,
please contact Suncorp Bank. (https://www.suncorpbank.com.au/contact-us/customerrelations.html)
Exclusion 2: Personal Work-related Grievances
If you are a current or former employee of ANZ and want to report a grievance that directly
affects you personally (and only you) in the context of your current or past employment, pleasecontact ANZ’s Employee Relations team (current employees may contact them via ANZ
PeopleHub). Examples may include: an interpersonal conflict between you and another
employee, a decision relating to your employment, transfer or promotion, a decision about theterms and conditions of your employment, and a decision to suspend or terminate youremployment or otherwise discipline you based on your conduct, behaviour, or performance.
These matters are excluded from the Policy as, generally speaking, they are not matters thatthe whistleblower laws are intended to protect, unless they have broader implications for ANZ(as described in example 11 above) or they relate to detrimental conduct (as described in
section 7 of this Policy).
ANZ has other dedicated processes in place available to employees through which it may be
more appropriate to report a particular concern. Please refer to Principle 1 above.

4.

HOW DO I MAKE A REPORT OR FIND OUT MORE INFORMATION ABOUT THE
PROCESS?
You can find out more information about the reporting process, or make a report via email,telephone, post, or using our external service. Whichever method you choose below, aWhistleblower Protection Officer will be assigned to your report and will work with theWhistleblower Program Team to assess your report and arrange for an investigation, if
appropriate. The different ways you can make a report or find out more information, are:
Whistleblower Protection Officer (WPOs): You can contact a WPO directly to make areport. A WPO is an individual within ANZ who has specific responsibilities under this Policy
including protecting those who make a report and undergo role-specific training on these
responsibilities. In all cases, a WPO will be assigned to your report so that it is assessed andwhere appropriate, investigated.
WPOs include certain senior leaders and individuals with appropriate skills and expertise todischarge their responsibilities under the Policy, including the Chief Compliance Officer, Group3

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General Manager Internal Audit, and Whistleblower Program Lead. A current list of WPOs canbe found here.
Whistleblower Program Team (WP Team): You can contact the WP Team directly via email: whistleblowing@anz.com. The WP Team includes the Whistleblower Program Lead and forms
part of the Group Compliance function at ANZ.
Deloitte: You can make a report through ANZ’s External Whistleblower Reporting Service which
is managed by Deloitte. You can make a report (including an anonymous report) via:
Website: www.anz.deloitte.com.au
QR code: You can also access this website via the below QR code, but you will need a QR
reader (which you can download online):

Hotline: Australia:  1800 997 448 (Toll Free) | New Zealand:  0800 376 325 (Toll Free) |Other International: +61 3 9667 3731
Postal mail: ANZ Whistleblower Service
Reply Paid 12628
A’Beckett Street, Melbourne, Victoria
Australia 8006
Other Eligible Recipients (OER): There are other individuals at ANZ who are also eligible toreceive reports and who are required to handle that information in accordance with this Policy.
This includes members of the Executive Committee (ExCo), officers of the ANZ Group, certain
members of Group Tax and Internal Audit and internal actuaries performing actuarial services
on behalf of the ANZ Group. Ultimately all reports received by OERs internal to ANZ will bereferred to a WPO and the WP Team unless there are exceptional circumstances. ANZ therefore
recommends that you make your report using one of the other methods outlined above.
Additional support for ANZ Employees: For ANZ employees and their immediate families,
who have made a report, or are thinking about making a report, and wish to seek additional
support, the Employee Assistance Program (EAP) provides free, confidential, short term
wellbeing support services by qualified professionals face to face, over the phone or over theinternet. The program consists of a number of services which can be found here.
Additional support for non-employees: For non-employees based in Australia, who havemade a report, and wish to seek additional support, the ANZ Whistleblower Support
Program provides free, confidential, short term wellbeing support services 24/7 by qualified
professionals over the phone on this toll free number: 1300 916 539.

5.

WHAT ARE MY PROTECTIONS UNDER WHISTLEBLOWER LAWS?
ANZ applies the standards under this Policy, however this does not extend to providing
independent legal advice as to the application of the law and protections under the law for yourspecific circumstances. If you require further information regarding the application of the law,
we encourage you to seek independent legal advice. For further information on Australianwhistleblowing laws, please see the ANZ Presence Schedule for Australia.

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6.

WHAT IF MY CONCERNS RELATE TO CONDUCT, PEOPLE OR OPERATIONSOUTSIDE OF AUSTRALIA?
You can make a report regardless of where you are or where the conduct is occurring. If yourreport concerns conduct, people, or operations located outside of Australia, there may be somespecific requirements, depending on which jurisdiction is involved. Please see the ANZ
Presence Schedules. If there is no separate ANZ Presence Schedule for a jurisdiction, thegeneral provisions of this Policy apply in full.

7.

I HAVE MADE A REPORT UNDER THIS POLICY. WHAT NEXT?

A.

PROTECTION FROM DETRIMENTAL CONDUCT (PRINCIPLE 2)
ANZ does not tolerate any detriment that is inflicted on you because of the fact that you orsomeone else has made a report, or due to someone suspecting that you or someone elsemight make a report, regardless of whether you have or are intending to do so. ANZ will takeall reasonable steps to protect you from detrimental conduct and will take appropriate action
where such conduct is identified. Examples of what may be considered detrimental conduct
include:
a)
b)
c)
d)
e)
f)
g)

retaliation, dismissal, suspension, demotion, or having your employment or
engagement with ANZ otherwise terminated;harassment, threats, or intimidation;
discrimination, being subjected to current or future bias, or derogatory
treatment;
injury or harm, including psychological harm;
damage or threats to your property, business, financial position, or reputation;
revealing your identity as a Whistleblower without your consent or contrary tolaw; orthreatening to carry out any of the above actions.

These protections apply to you regardless of whether any concerns raised in a report aresubstantiated, provided that you are acting honestly and ethically and made the report on
reasonable grounds. These protections also apply to individuals conducting, assisting, orparticipating in an investigation.
If someone at ANZ, including any supplier to ANZ, engages in detrimental conduct against you,please immediately contact your WPO, the Whistleblower Program Lead, the WP Team, either
directly or through ANZ’s External Whistleblower Reporting Service managed by Deloitte(contact details above). This includes where you have felt you:•are disadvantaged or have suffered detriment because of the fact that you or someone else
has made a report, or due to someone suspecting that you or someone else might make areport or because someone believes you have or may make a report;•

are disadvantaged or have suffered detriment for participating in or assisting an
investigation; or•have any concerns regarding your safety for having made a report or in considering making
a report.

Where the detrimental conduct against you involves the WPO, you should report the matter tothe ANZ Chief Compliance Officer, or the Group General Manager of Internal Audit if the WPO
is the Chief Compliance Officer.
It is very important that you report any such detriment immediately, as it will help ANZ better
protect you to the extent possible. Reports of detrimental conduct will be treated confidentially.
Anyone engaging in detrimental conduct may be subject to serious consequences, including5

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disciplinary action and/or termination of employment, engagements, or contracts, asapplicable. They may also be subject to legal consequences in the form of civil and criminal
penalties.
It is important to note, that ANZ also views the misuse of the Whistleblower channel seriously
and a disclosure that is deliberately dishonest could give rise to disciplinary or other action.
B.

CONFIDENTIALITY AND CONSENT (PRINCIPLE 3)
When you make a report under this Policy or shortly after, ANZ will seek your consent in relation
to how you would prefer information about your identity, including any information that is likely
to identify you, to be handled (we use the term your Identity to refer to this information
below). More information will be provided when you make a report, but in general terms, you
can select one of three options below for protecting your Identity. Regardless of the option you
choose, ANZ will keep information in relation to your Identity and your report confidential to
the fullest extent possible:
Confidential - this means that you consent to the WPO and WP Team knowing your Identityand for the WPO and WP Team to disclose your Identity for the purposes of investigating, andfor reporting to relevant stakeholders (e.g., a Whistleblower Investigator or an internal lawyer).
This is the preferred option because ANZ will be best placed to fully investigate the matter andprovide you with ongoing protection and support. Practical steps ANZ may take to protect
confidentiality may include, but are not limited to:•referring to a reporter using gender neutral language;•

removing information that might lead to the identity of a reporter from written material;or•consulting with a reporter in relation to any further measures that might be taken inorder to maintain confidentiality.

Partially Anonymous - this means that you have consented to only the WPO and WP Teamknowing your Identity. This approach may create some limitations for investigative purposes
which the WP Team can talk to you about.
Anonymous - this means you haven’t identified yourself to ANZ, the WP Team or the WPO.
You can choose to remain anonymous at the time of making a report, over the course of theinvestigation and after the investigation is finalised. You can refuse to answer questions thatyou feel could reveal your Identity at any time, including during follow-up conversations andyou can omit information from your report that you are concerned may reveal your Identity.
ANZ welcomes anonymous reports when you are not comfortable to disclose your Identity, butthey can present some challenges, as ANZ may not be able to seek further information fromyou, update you, and in some circumstances, it could be difficult to investigate the matter fullyor even at all. Knowing your Identity may assist ANZ to investigate the matters you have raised,
improve the effectiveness of the investigation, and enable ANZ to communicate, support andprotect you better. For these reasons, if you wish to remain anonymous it is important that you
maintain ongoing communication with ANZ either via the WP Team, the WPO or the Deloitte
service so ANZ can ask follow-up questions, provide support, or provide feedback on any
investigation challenges and provide updates.
If you make an anonymous report, ANZ will protect you in the following ways:•

maintaining communication through anonymous telephone hotlines and anonymised
email addresses;

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limiting any interviews to phone interviews and information gathering to email or via
the Deloitte service, as appropriate and only where you have consented; and•not taking deliberate steps to identify you during an investigation.

Note that for legal and regulatory reasons, where your Identity is known to ANZ, ANZ mayneed to disclose your Identity to lawyers, regulators and or law enforcement authorities,
regardless of the level of consent you have provided. In some cases, ANZ may also need todisclose information likely to identify you where it is reasonably necessary for the purposes ofan investigation and where reasonable steps have been taken to protect your Identity.
To help protect you and your Identity, please don’t share details of the matter, your report, or
what ANZ tells you with others outside of the WP Team. Of course, you have the right tocommunicate with regulators and law enforcement authorities at any time (see Principle 7 inPart 2 above).
C.

INVESTIGATION AND OUTCOMES (PRINCIPLE 5)
After receiving a report from you, ANZ will:•

Assign a WPO to your report;•

Assess your report to determine if it will be managed under this Policy;•

Determine whether and how to investigate;•

Consider any conflicts of interest prior to investigating; and•Appoint a Whistleblower Investigator, if appropriate.

Whistleblower Investigators are predominantly from ANZ’s Group Integrity and/or Employee
Relations teams but may include others with the appropriate skills and subject matter expertiseas required. Whistleblower Investigators are briefed on your report and their confidentiality
obligations. Investigations are to be conducted in a timely, fair, and impartial manner, andinvestigators are required to act independently and competently and to treat all those involvedin a report fairly so that each case is evaluated on its merits.
ANZ will ensure the fair treatment of individuals mentioned in reports by handling reports under
this Policy confidentially and sensitively. Where appropriate, individuals who are accused of
misconduct in a report (a Respondent) will have an opportunity to respond to allegations
before any adverse findings of fact in any investigation are made and, for Employee
Respondents, before any disciplinary action (if appropriate) is taken.
If you make a report about a matter that has already been investigated by or on behalf of ANZ,
(for example by Employee Relations or Group Integrity) the WP Team will assess the report todetermine if further investigation is necessary.
The Whistleblower Investigator may need to contact you for further information for the purposeof the investigation and, where necessary and subject to confidentiality obligations, may alsoneed to speak to other individuals who may have relevant information regarding the mattersreported. If you have not provided your consent to be contacted, or if you decline or can’t
provide further information, this may limit ANZ’s ability to investigate the matter fully, and insome circumstances, could mean that an investigation is not possible. We will endeavour to let
you know if this is the case. The method for documenting and reporting the findings of any
investigation will depend on the nature of the report. The report and any investigation records
will be securely retained.
For investigated reports, the WP Team or the Whistleblower Investigator will provide you with
updates on progress and any investigation outcomes, where appropriate and subject to any

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confidentiality constraints. These updates may be written or verbal, depending on thecircumstances. There may be circumstances where it is not appropriate to provide details of
the outcome of the investigation to you.
As noted above, if you have made a report anonymously, it is very important that you checkback in on the status of your report, as ANZ may have left messages for you in an attempt to
update you on the investigation, or to let you know what further information is needed that
may be critical to progressing the investigation.
Each report will have a unique identifier which will be provided to you so you can liaise with the
WPO assigned to you in order to seek feedback on the status or outcome of your report.
If you are not satisfied that your report has been investigated and acted upon appropriately,
you may contact the Chief Compliance Officer to request a review. Where a request to review
a report is made and the WPO assigned to the report is the Chief Compliance Officer, the review
will be conducted by the Group General Manager of Internal Audit.

8

ROLES AND RESPONSIBILITIESThe following lists some details of the main responsibilities of the key positions and teams
mentioned in this Policy and what you can expect from them throughout the process:A.

WHISTLEBLOWER PROTECTION OFFICER (WPO)
•
•
•
•
•
•
•

•
•

•
•
•
B.

Receive reports and protect the interests of reporters
Refer received reports to the WP Team
Maintain confidentiality of Identity and reports received to the fullest extent possible andas required by this Policy and the law
Immediately report concerns in relation to any detrimental conduct to the WP Team
Oversee the investigation of reports assigned to them and ensure investigations are
conducted in accordance with this Policy
Ensure any reports involving a director or the Chief Executive Officer of ANZ are reported
to the Chair of ANZ’s board
Ensure any reports involving a director or the Chief Executive Officer (or Country Head) ofa related entity in the ANZ Group are, if required, reported to the Chair or countryequivalent of that entity’s board
Update reporters on report progress and outcomes as appropriate in the circumstances
Be satisfied that appropriate recommendations to act or remediate based on the WI’s
investigation report have been made in conjunction with other stakeholders, whereappropriate
Make recommendations to prevent future instances of reportable misconduct
Complete any training mandated by the WP Team
Seek to ensure the integrity of the Whistleblower Program is maintained

WHISTLEBLOWER PROGRAM LEAD (POLICY OWNER)
•
•
•
•
•

Develop, maintain, and communicate obligations under this policy
Oversight implementation and effectiveness of this policy across the ANZ Group andensuring implementation is appropriately supported
Oversight compliance with requirements under this policy
Review and approve related local Whistleblower Policies and/or jurisdiction-specific Policy
schedules, including any amendments, in line with the Policy Governance Framework
Approve any exemptions in relation to this Policy or any related local Whistleblower Policies

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WHISTLEBLOWER PROGRAM TEAM (WP TEAM)
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•
•

D.

Act as WPOs on certain whistleblower matters
Determine whether a report falls within the scope of the Policy
Determine whether a report should be investigated and appoint a WI where appropriate
Maintain confidentiality of Identity, reports, and investigations to the fullest extent possible
and in accordance with this Policy and the law
Assist the WPO, where applicable, in complying with their responsibilities listed above,
including the assessment and oversight of reports
Assist the Whistleblower Program Lead in the administration of this Policy
Provide advice and support to Other Eligible Recipients
Provide support and updates to reporters on the progress of a matter and outcomes where
possible and appropriate
Provide advice, where appropriate, to First Line Risk Owners and to Business Governanceand Controls
Maintain a secure and restricted record of all reports made under this Policy
Report regularly to the Chief Compliance Officer on reports active in the preceding period,
including de-identified details of reports made and actions taken
Report to the ANZ Board Ethics, Environment, Social and Governance (EESG) Committee
on a quarterly basis, including reporting on material incidents raised under the Policy
Report to ANZ’s Operational Risk Executive Committee (OREC) twice annually
Report to any other boards and committees of the ANZ Group in a manner agreed between
the Whistleblower Program and the relevant board, as appropriate
Arrange role-specific training as and when required
Conduct an annual review of this Policy

WHISTLEBLOWER INVESTIGATORS (WI)
•
•
•
•
•
•
•
•
•
•
•

•

Maintain confidentiality of Identity, reports, and matters they are investigating to the fullest
extent possible and in accordance with this Policy and the law
Immediately report concerns in relation to any detrimental conduct to the nominated WPO
and the WP Team
Investigate reports in accordance with their appointment and this PolicyPlan the investigation of matters relating to the report and (within the period agreed with
the WP Team) advise the WP Team and WPO of the proposed investigation approach
Advise the WP Team and WPO if, at any time, immediate consideration or action is required
to stop, prevent, or mitigate the reported misconduct or any other identified concerns
Take steps to protect or preserve evidence such as documents, materials, and equipment
Gather documents, information and evidence relating to the matters being investigated
Provide regular updates to the WP Team and WPO on investigation progress as required
Draw conclusions based on an objective and fair assessment of the evidence gathered
during the investigation
Maintain comprehensive records of the investigation
Make recommendations to the WP Team and WPO, where appropriate, in relation to any
disciplinary actions or contractual actions with respect to any respondent(s) and how tostop, prevent or mitigate future misconduct
Complete any training mandated by the WP Team9

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OTHER ELIGIBLE RECIPIENTS (OER)••••

Receive reports and obtain consent from the reporter where possible or relevant and refer
the report to the WP Team for assessment and, if appropriate, investigation
Maintain confidentiality about reports they receive in accordance with this Policy and any
subsequent investigation
Immediately report any concerns in relation to any detrimental conduct to the nominated
WPO and the WP Team
Complete any training mandated by the WP Team10

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WHISTLEBLOWER POLICYANZ Presence Schedules
1

Australia

A.

This schedule sets out a summary of the legal protections that may be available under
Australian law. ANZ will apply the standards set out in the Policy. Some aspects of the Policy
may be broader than the legal protections available under Australian law. ANZ is unable toadvise you on how the law will apply to your specific circumstances. If you require further
information on the application of the law, please seek independent legal advice.

B.

ELIGIBILITY FOR STATUTORY PROTECTIONS UNDER AUSTRALIAN LAW
The Corporations Act 2001 (Cth) and Taxation Administration Act 1953 (Cth) provide special
protections to eligible whistleblowers who make disclosures that qualify for protection(Statutory Protections).
Eligibility for protections under Australian law
The Statutory Protections will be available in Australia if each of the following conditions are
satisfied:A) You are one of the following:i. employee of the ANZ Group;ii. person who is providing, or has provided goods or services to the ANZ Group,
whether paid or unpaid (e.g., volunteering), and this includes contingent
workers and suppliers;
iii. employee of a person identified at (ii) above;iv. officer or an associate of the ANZ Group, for example, a director or secretary of
ANZ or of a related body corporate of ANZ; orv. relative or dependant of any of the individuals identified at (i) to (iv) above, ora dependant of such an individual’s spouse.
B) Your report is made to any of the following:i. A person nominated by ANZ to receive reports, this includes the WPOs, theExternal Whistleblower Reporting Service managed by Deloitte and the WPTeam inbox;
ii. Directors and secretaries of entities in the ANZ Group;iii. Senior managers of entities in the ANZ Group (this is the Corporations Act
definition, not a reference to the ANZ role title);
iv. Identified senior managers of Group Tax (Group General Manager Taxation;
Head of Tax Operations; Head of Tax Advisory; Head of Tax Institutional;
Manager Tax Hubs; Tax Specialist (Head of Customer Tax Transparency); Headof Tax Group Functions; and Head of Australia Indirect Taxes) or a registeredtax agent or BAS agent who provides tax agent or BAS services to ANZ;
v. An internal or external auditor of ANZ Group, including a member of the Internal
Audit team in the ANZ Group (other than administrative assistants);
vi. An internal or external actuary of the ANZ Group; and11

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WHISTLEBLOWER POLICYvii. ASIC, APRA, the Commissioner of Taxation, or another Commonwealth bodyprescribed by regulation. Further information is publicly available on therelevant bodies’ websites.
C) You have reasonable grounds to suspect that the information you disclose concerns
misconduct, or an improper state of affairs or circumstances, in relation to the ANZ Groupor anyone connected with the ANZ Group, and the report does not concern an Excluded
matter. (At Part 3-A of the Policy, ANZ has set out the kinds of conduct that it will treat aswithin scope of the Policy. However, not all matters within the scope of Part 3-A will
necessarily qualify for the Statutory Protections).
Disclosures that do not concern misconduct or an improper state of affairs or circumstances
will not qualify for the Statutory Protections, however they may be protected under otherlegislation such as the Fair Work Act 2009 (Cth). A report that contains a mix of allegationsof personal work-related grievances and misconduct or an improper state of affairs or
circumstances will quality for the Statutory Protections.
You will also be protected if you make a disclosure to a lawyer for the purposes of receiving
legal advice or representation in relation to the Statutory Protections (even if the legal
practitioner concludes that the Statutory Protections are not available, for example if yourconcern is a personal work-related grievance). Where you are seeking legal advice, pleaseapproach an independent lawyer and not a lawyer who works for ANZ Group.
If you meet the above criteria, the Statutory Protections are available to you even if you makethe report anonymously.

Public interest and emergency disclosures
Statutory Protections may also be also available if you make a public interest or emergency
disclosure to a journalist or member of Parliament. It is important to understand the criteria
for making a public interest or emergency disclosure, which is set out below:
PUBLIC INTEREST DISCLOSURE

EMERGENCY DISCLOSURE

A previous report has been made to ASIC, APRA, or a prescribed Commonwealth body
90 days has passed since making the report(No wait period)

You have reasonable grounds to believe that…
…making a further disclosure of theinformation would be in the public
interest…the information concerns a substantial andimminent danger to the health or safety of
one or more persons or to the naturalenvironment

You give the body to which the previous disclosure was made a written notification that
includes sufficient information to identify the previous disclosure and states that you intend
to make a disclosure
You then make a disclosure to a journalist, a member of the Parliament of theCommonwealth, the Parliament of a State, or the legislature of a Territory
The extent of the information disclosed is no greater than is necessary to inform therecipient of the…
…misconduct or improper state ofaffairs or circumstances…substantial and imminent danger

You should seek independent legal advice before making a public interest or emergency
disclosure.

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STATUTORY PROTECTIONS PROVIDED
Where a report is protected under Australian law, the Statutory Protections are as follows:a) anyone who engages in detrimental conduct as described at Part 7-A of the Policy
may be guilty of an offence and may be liable for damages;b) a person who receives the report commits an offence if they disclose your identity
or information likely to lead to your identification unless one of the following
exceptions applies:
iyou consent to the disclosure of your identity;ii

the disclosure of details likely to lead to your identification isreasonably necessary for the effective investigation of the matter andall reasonable steps are taken to reduce the risk of your identification;iii

the concern is reported to ASIC, APRA, the AFP or a person or bodyprescribed by regulation or for tax affairs is reported to theCommissioner of Taxation;iv

the concern is raised with a lawyer for the purpose of obtaining legal
advice or representation;c) you are protected from civil liability for making the report (e.g., any legal action
against you for breach of an employment contract, duty of confidentiality or
another contractual obligation)d) you are protected from criminal liability for making the report (e.g., attempted
prosecution of you for unlawfully releasing information, or other use of thedisclosure against you in a prosecution, other than for making a false disclosure)e) you are protected from administrative liability for making the report (e.g.,
disciplinary action for making the disclosure).
The Statutory Protections do not grant immunity for any misconduct you have engaged in thatis revealed in your disclosure.

Compensation for detrimental conduct
You (or any other employee or person) may be able to seek compensation and other remedies
through the courts if you (or any other employee or person) suffer loss, damage, or injury
because of detrimental conduct (described at Part 7-A of the Policy) and ANZ failed to takereasonable precautions and exercise due diligence to prevent the detrimental conduct.

13

Classification: Public

2

Fiji

A.

FURTHER REQUIREMENTS
In addition to the Policy, please note the following if you are reporting from Fiji, or your concern
or report relates to anyone, or conduct connected to the ANZ Group’s business in Fiji:Part 2 (Principles), Principle 7 (Regulators)
A reminder that you are entitled to escalate your report or raise your concern directly to the
below regulators/agencies at any time:
Reserve Bank of Fiji (RBF): Phone: (679) 331 3611| Email: info@rbf.gov.fj |Website:
https://www.rbf.gov.fj/Contact-Us-Feedback
FIJI FINANCIAL INTELLIGENCE UNIT: Phone: (679) 322 3333| Email: info@fijifiu.gov.fj |Web site: https://www.fijifiu.gov.fj/Contact-Us.aspx
Fiji Independent Commission Against Corruption
Phone: (679) 331 0290| Email: info@ficac.org.fj | Website: https://ficac.org.fj
B.

FIJI POLICY ADMINISTRATION
Copies of this Policy and any revisions will be submitted to the RBF within 30 days after thechanges have been approved by the ANZ Board.

14

Classification: Public

3

FranceA.

FURTHER REQUIREMENTS
In addition to the Policy, please note the following if you are reporting from France or yourconcern or report relates to anyone, or conduct connected to the ANZ Group’s business inFrance (ANZ France):

Part 2 (Principles), Principle 7 (Regulators)
A reminder that you are entitled to raise your concerns and make a report directly to the Frenchbanking supervisor, the ACPR at any time regardless of whether you have already made areport under this Policy.
Reports made in written form and accompanied by any supporting information of the reported
facts, may be sent by post to the following dedicated address to the service designated by
ACPR’s Secretary General to ensure the receipt and follow-up of reports, as well reporter
communications:
SAIDP – Signalements Direction des affaires juridiques du Secrétariat général del’Autorité de contrôle prudentiel et de résolution
4, place de Budapest – CS 92459
75436 PARIS CEDEX 09Reports can be submitted via email : 2780-SIGNALEMENTSUT@acpr.banque-france.fr
In addition to the examples of misconduct provided in the Policy, in France, the other reportable
events are as follows:

A Reportable Concern to the Whistleblowing channel is:
A possible malfunction in the effective implementation of:- obligations specific to banking and financial activities, whether legislative or regulatory;
national or directly applicable European regulation;- professional and ethical standards; or- specific instructions/directions from the supervisory body by effective managers.

A Reportable Concern (breach or violation) to the Autorité de Contrôle
Prudentiel et de Résolution (ACPR) is:
A potential and proven breach of the obligations defined by:- European regulations; and- the French Monetary and Financial Code (MFC) for banking service providers

Part 6 (What if My Concerns Relate to Conduct, People, or Operations Outsideof Australia?)
Please be aware that reports made from France via the whistleblowing channel are subject toFrench law and the guidelines of the data protection authority, Commission Nationale del'informatique et des Libertés (CNIL) guidelines, and must comply with the following
requirements:a)

You must use the whistleblowing channel in an unbiased manner;b)

The whistleblowing channel must be used in good faith. Consequently, a malicious

15Classification: Public

WHISTLEBLOWER POLICY
report may result in disciplinary action and civil and/or criminal prosecution. Conversely, themere fact that a concern reported proves to be unfounded, inaccurate or is not further
processed or investigated, will not expose the whistleblower to such action if the report has
been submitted in good faith.
c)
Further to Principle 4 set out in Part 2 of the Policy (ANZ’s expectations of you),whereby ANZ expects you to act honestly and ethically and make a report on reasonablegrounds, in France, there are further requirements that dictate what types of reports will beconsidered. These are reports that, where possible:
i. requires all necessary precautions to be taken in order to preserve theconfidentiality of your identity, and that of any person involved in the matter; andd) requires to be reported on in an objective manner. No one will face any consequences for
not using the whistleblowing channel.
e) While anonymous reporting is generally not encouraged in France, the CNIL recommends
that an anonymous report can be dealt with under the following conditions:ithe seriousness of the facts is established; andii

the report is sufficiently documented.

If these conditions are met, your report will be handled with special precautions under Frenchlaw. If an anonymous report is found to be malicious, this may result in disciplinary action andprosecution as per item b) listed above.
Notwithstanding the fact that anonymous reporting may not be allowed in your specific case,your identity will of course be processed and kept confidential by the individuals specifically incharge of receiving and investigating the reports within ANZ and its provider as set out in the
Policy. Those individuals are limited in number, specifically trained to receive, and investigate
those reports, and subject to strong contractual confidentiality obligations.
f) In any case, your identity as a whistleblower will not be disclosed without your consent,
except to a judicial authority.
The same confidentiality obligations apply to the identity of any other individuals concerned ina report and will only be disclosed to the judicial authority, where appropriate.
Note, however, that Deloitte, in its capacity as data processor and service provider managing
a whistleblowing channel for ANZ, will have access to the identity of the whistleblower and of
the other individuals concerned by a report, to the extent necessary to carry out its work in
relation to the management of the whistleblowing channel and in accordance with its
confidentiality obligations.

Your Personal Data
For further information in relation to how your personal data will be handled, please contact
ANZ’s Data Protection Representative:B.

•

By email: gdpreurope@anz.com•

By telephone: +44 (0) 203 229 2121•

By post: Australia and New Zealand Banking Group Ltd, Level 12, 25 North Colonnade,Canary Wharf, London E14 5HZ

FRANCE POLICY ADMINISTRATIONThe ANZ Paris branch will communicate this Policy to the ACPR with the annual Internal Control
Report.

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WHISTLEBLOWER POLICY
4

Germany
FURTHER REQUIREMENTS
In addition to the Policy, please note the following if you are reporting from Germany or yourconcern or report relates to anyone, or conduct connected to the ANZ Group’s business orbranch in Germany (ANZ Germany), you may be eligible for statutory protections under
German law, including the German Whistleblower Protection Act 2023.
This Germany Schedule sets out certain aspects of the protections that may be available under
German law, where these differ to the protections outlined in this Policy. If you require further
information on the application of the law, please seek independent legal advice.
Part 2 (Principles), Principle 7 (Regulators)
You are entitled to escalate your report to the German banking regulator, Federal Financial
Supervisory Authority (BaFin) directly at any time:
Phone: +49 (0) 22 84 10 82 355
Email:https://www.bafin.de/SharedDocs/Kontaktdaten/EN/BaFin/Kontakt/kontakt_baf
in_hinweisgeberstelle_en.html?nn=8119390
Post:

Bundesanstalt für Finanzdienstleistungsaufsicht
Hinweisgeberstelle
Graurheindorfer Straße 10853117 BonnBy electronic whistleblowing system: https://www.bkmssystem.net/bkwebanon/report/clientInfo?cin=2BaF6&language=eng
Part 3 (Scope), Section A (Can I make a report under this Policy?)
This Policy contains examples of what might constitute reportable misconduct. This list is notintended to be exhaustive and there may be other examples. Specific legal protections apply
in Germany, under the German Whistleblower Protection Act, in relation to reports of potential
violations outlined in the Act.
In addition to the categories of eligible reporters covered by 3.A (scope), you can also makea report under this Policy if you are:(a) Applying for a job at ANZ and have obtained information about a potential
violation detailed in the German Whistleblower Protection Act(b) Your employment relationship with ANZ has not commenced and you haveobtained information about a potential violation detailed in the German Whistleblower
Protection Act during the recruitment process.
Part 4 (How do I Make a Report or Find out More Information about the Process?)
The persons responsible for receiving reports will document all incoming reports in apermanently retrievable manner in compliance with the principle of confidentiality.
Where you make a report by telephone or any other type of voice transmission, a writtensummary of the report will be prepared. Any permanently retrievable audio recording or
written transcription of the conversation may only be made with your consent.

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Classification: Public

WHISTLEBLOWER POLICY
You shall be given the opportunity to review the written record, make corrections if necessary
and confirm them by signature or in electronic form. Retention of data, including
whistleblower data, is managed in line with applicable ANZ Policies, regulations, and laws.
At your request, a personal meeting will be arranged with a person responsible for receiving areport (or delegate) within a reasonable time. The meeting may take place by videoconference if you consent.
Part 7 (I Have Made A Report Under This Policy. What Next?)
Section A (Protection from Detrimental Conduct)
In addition to the obligations set out in section 7.A, obstructing or attempting to obstruct awhistleblower report or communication between you and the Whistleblower Program Team or
any other authorised or eligible recipient of whistleblower reports following a report isexpressly prohibited.
Part 7 (I Have Made A Report Under This Policy. What Next?)
Section B (Confidentiality and Consent)
In addition to the process set out in the Policy after you have made a report,•

if you are reporting from Germany, you will receive an acknowledgement of receipt of
the report within seven days.

•

In principle and where possible, you will receive a response from the whistleblower
program within three months of the acknowledgement of receipt, unless it may impact
internal inquiries or investigation or may prejudice the rights of the persons who are
the subject of a report or who are named in the report.Further, if ANZ needs to disclose
your identity for legal reasons (for example, in response to a court order), ANZ must
inform you in advance of the disclosure and its reasons, unless ANZ was informed by
the relevant competent authority that the information would jeopardise theinvestigation, inquiries or court proceeding.

Roles and Responsibilities
A. Whistleblower Protection Officer (WPO)In addition to the roles and responsibilities set out in the internal Policy and subject to any
conflicts, the WPO must notify the:•Head of Compliance (or delegate) for ANZ Frankfurt as soon as reasonably practicable,of any report containing allegations relating to insider trading and market abuse•

Money Laundering Reporting Officer (or delegate) for ANZ Frankfurt as soon asreasonably practicable, of any report containing allegations relating to money
laundering or terrorism financing.

The Head of Compliance (or delegate) or Money Laundering Reporting Officer (or delegate) for
ANZ Frankfurt will work with the WPO to determine if the matter needs to be reported to therelevant regulator/s or any other relevant internal/external stakeholder as required.

Your Personal Data
For further information in relation to how your personal data will be handled, please contact
ANZ’s Data Protection Representative:•••

By email: gdpreurope@anz.com
By telephone: +44 (0) 203 229 2595
By post: ANZ Bank, 40 Bank Street, London E14 SEJ

18

Classification: Public5

Hong Kong (HK)A.

FURTHER REQUIREMENTS
In addition to the Policy, please note the following if you are reporting from Hong Kong, or yourconcern or report relates to anyone, or conduct connected to the ANZ Group’s business in HK:

Roles and Responsibilities
A. Whistleblower Protection Officer (WPO)In addition to the roles and responsibilities set out in the internal Policy:•

Where a report relates to fraud, deception, theft, forgery, corruption, or other illegal
activity, the WPO must contact the HK Compliance team (or alternatively the Hong Kong
Legal team) immediately (to the extent permitted by law); and the HK Compliance team(or Hong Kong Legal Team) will work with the WPO to determine if the matter needs to bereported to the HK regulator, the Hong Kong Monetary Authority (HKMA); and•Where a report contains allegation in relation to suspected external or internal fraud, and/or
where an investigation confirms or suspects external or internal fraud, that could lead tomaterial potential financial loss to ANZ, its customers, or have significant impact on ANZ’sreputation, the WPO must notify the HK Compliance Head (or Hong Kong Legal Head)
immediately (to the extent permitted by law), who may in turn be required to notify the
HKMA on the same day.

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Classification: Public

WHISTLEBLOWER POLICY
6

Indonesia

A.

FURTHER REQUIREMENTS
In addition to the Policy, please note the following if you are reporting from Indonesia, or yourconcern or report relates to anyone, or conduct connected to the ANZ Group’s business inIndonesia:
Part 2 (Principles), Principle 7 (Regulators)
A reminder you are entitled to escalate your report to the Indonesian Financial Services
Authority, Otoritas Jasa Keuangan (OJK) directly at any time if your concern relates to:(i)disputes between consumers and PT Bank ANZ Indonesia; or(ii)offences to laws and regulations in the financial services sectors by PT Bank ANZ
Indonesia, pursuant to Article 9 of OJK Regulation No. 31/POJK.07/2020 on the
Implementation of Consumer and Public Services in the Financial Services Sector
by the Financial Services Authority.

Phone: +6221 157
Email: konsumen@ojk.go.id
Post: Radius Prawiro Tower, 2nd Floor, Bank Indonesia Office Complex, Jl.MH. Thamrin
No.2, Central Jakarta 10350

Roles and Responsibilities
A. Whistleblower Protection Officer (WPO)•

Where a report contains allegations relating to fraud, bribery or corruption, the President
Director of PT Bank ANZ Indonesia will appoint a WPO who is responsible for handling suchmatters within PT Bank ANZ Indonesia (i.e., Head of Compliance or Head of Financial Crimeof PT Bank ANZ Indonesia or any other appropriate officer within the Financial Crime Unitof PT Bank ANZ Indonesia). The assigned WPO will work with the Whistleblower Program
Team to determine if the matter needs to be reported to the Indonesian Financial Services
Authority, Otoritas Jasa Keuangan (OJK) as governed under PT Bank ANZ Indonesia’s AntiFraud Policy & Procedure.

Part 6 (What if My Concerns Relate to Conduct, People, or Operations Outside ofAustralia?)•

Please be aware that reports made from Indonesia, or where the concern or report relates
to conduct or to anyone connected to the ANZ’s Group’s business in Indonesia, specifically
if related to any fraud (including any fraud as described under OJK Regulation No.
39/POJK.03/2019 on the Implementation of Anti-Fraud Strategy for Banks), can also bereported under applicable local policy as well as this Policy.

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Classification: Public

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7

New ZealandA.

FURTHER REQUIREMENTS
In addition to the Policy, please note the following if you are reporting from New Zealand or
your concern or report relates to conduct or anyone connected to the ANZ Group’s business in
New Zealand i.e., ANZ Bank New Zealand Limited (ANZNZ); ANZ New Zealand Investments
Limited; or ANZ Investments Services (New Zealand) Limited (together, the ANZNZ Group):
If you are reporting a concern from New Zealand or your concern or report relates to the ANZNZGroup, you may be eligible for statutory protections under New Zealand law, including theProtected Disclosures (Protection of Whistleblowers) Act 2022 (Protected Disclosures Act).
This New Zealand Schedule sets out a summary of certain aspects of the protections that may
be available under New Zealand law, where these differ to the protections outlined in this Policy.
If you require further information on the application of the law, please seek independent legal
advice.

Part 2 (Principles), Principle 7 (Regulators/Appropriate Authorities)
In addition to raising your concerns in accordance with this Policy and schedule, you are entitled
to report your concerns to an appropriate authority at any time, including any of the below
authorities:a) Reserve Bank of New ZealandPhone: +64 4 471 3657 | Email: whistleblowing@rbnz.govt.nz | Write: PO Box 2498,
Wellington 6140, New Zealandb) Financial Markets Authority
Phone: 0800 434 567, +64 4 472 9830 | Email: questions@fma.govt.nz | Write: PO
Box 1179, Wellington 6140, New Zealand.
c) Commerce Commission
Phone: 0800 943 600 | Email: https://report.whistleb.com/en/comcom | Write: PO
Box 2351, Wellington 6140, New Zealand.
d) Banking Ombudsman Scheme
Phone: 0800 805 951 | Email: sing.out@bankwb.org.nz | Write: Freepost 218002 or
PO Box 25327, Wellington 6146, New Zealand.
There are also options to report, refer, or escalate your concerns to other appropriate
authorities or contacts in some situations.
Where you report a concern to an appropriate authority, that authority will only be required
to handle that concern in accordance with the Protected Disclosures Act where the relevant
statutory requirements are satisfied. An appropriate authority may also refer your disclosure
to another appropriate authority or to ANZ, following consultation with you.

Part 3 (Scope) Section A (Can I Make a Report Under this Policy?)
This Policy contains examples of what might constitute reportable misconduct. This list is notintended to be exhaustive and there may be other examples. Specific legal protections apply
in New Zealand, under the Protected Disclosures Act, in relation to reports of “serious
wrongdoing” which includes any acts, omissions, or courses of conduct in or by the ANZNZGroup that are or could be one or more of the following:21

Classification: Public

WHISTLEBLOWER POLICY
1. An offence
2. a serious risk to public health, public safety, the health or safety of any individual, or theenvironment;
3. a serious risk to the maintenance of New Zealand law, including the prevention,
investigation, and detection of offences and the right to a fair trial;
4. unlawful, corrupt, or irregular use of public funds or resources; or
5. oppressive, unlawfully discriminatory, grossly negligent or that constitutes grossmismanagement, and is done by a person performing (or purporting to perform) afunction or duty or exercising (or purporting to exercise) a power on behalf of a public
sector organisation or the Government.
The specific legal protections that apply to reports of “serious wrongdoing” only apply topersons who fall within the definition of “discloser”, and who make a “protected disclosure” inaccordance with the Protected Disclosures Act.

Part 3 (Scope) Section B (FIJI Matters)
Exclusion 1: Customer complaints
If you are a customer and are concerned with the way that ANZNZ or any company within the
ANZNZ Group has handled any matter, product, or service, including an existing complaint,
pleasecontact
ANZNZ:
https://help.anz.co.nz/app/answers/detail/a_id/117/~/lodge-acomplaint
Exclusion 2: Personal Work-related Grievances
As described in the Policy, personal work-related grievances are generally excluded under the
Policy. However, if the matter said to give rise to any such grievance also amounts to “serious
wrongdoing” under the Protected Disclosures Act, and is made in accordance with the required
process, the legal protections may apply.
If you are considering making a report you may wish to seek independent legal advice, in
relation to the options available for raising concerns of this nature. For further information
relating to raising personal work-related grievances through other reporting channels at ANZ,
please contact ANZ’s Employee Relations team via ANZ PeopleHub.
Exclusion 3: Legal Professional Privilege
Nothing in the Policy authorises a person to disclose information that is protected by legal
professional privilege. A disclosure of such information is not protected under the Policy andis not a “protected disclosure” under the Protected Disclosures Act.

Part 7 (I Have Made A Report Under This Policy. What Next?) Section A(Protection from Detrimental Conduct)
In addition to the examples of detrimental conduct set out in the Policy, victimisation is strictly
prohibited.
Victimisation means any situation where you receive actual or threatened unfavourable
treatment because of making, or intending to make, encouraging, or giving, information in
support of a report under the Policy.
Should you be treated less favourably, or experience retaliation or victimisation, upon making
a report of “serious wrongdoing” under this Policy, you may be entitled to various protections

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WHISTLEBLOWER POLICY
under New Zealand law (including but not limited to the Protected Disclosures Act, Employment
Relations Act 2000, Human Rights Act 1993, and/or Privacy Act 2020).

Part 7 (I Have Made A Report Under This Policy. What Next?) Section B(Confidentiality and consent)
The Policy lists particular circumstances in which ANZ may need to disclose your Identity (evenwhere you have sought anonymity).
In addition to these particular circumstances, where a report of “serious wrongdoing” is madein accordance with the Protected Disclosures Act, ANZ may disclose your Identity if it hasreasonable grounds to believe that disclosing the identifying information is essential:•

for the effective investigation of a disclosure;•

to prevent a serious risk to public health, public safety, the health, or safety of any
individual or the environment; or•to comply with the principles of natural justice.

Any disclosure of your Identity will be managed in accordance with ANZ’s obligations under
New Zealand law.
In addition to the protections outlined in the Policy, if you are an employee of the ANZ businessto which a report relates, or another “discloser” for the purposes of the Protected Disclosures
Act, and you provide supporting information in relation to that report so that the report can beinvestigated, both the information and your identity will be protected under this Policy, where
you disclose that information in accordance with ANZ policy and New Zealand law.
If you are dissatisfied with the way ANZ investigated or acted upon the report, you are entitledto raise this with an appropriate authority, including one of the authorities noted in Part 2 ofthis schedule.

Roles and Responsibilities Whistleblower Program TeamThe manner in which ANZ NZ whistleblower disclosures are reported for ANZ NZ is:
1. De-identified reports for high or extreme (or other material) risks (by reference to ANZ’s
Operational Risk and Compliance framework) and table of outcomes for
substantiated/partially substantiated matters for the period, to the nominated NZ Board
committee, or as requested by the NZ Board, and general reporting, including de-identified
table of outcomes for substantiated/partially substantiated matters, to the nominated NZ
Executive Management committee as required.
B.

NEW ZEALAND POLICY ADMINISTRATIONThe Board of ANZNZ is committed to noting the body of the Policy and approving materialchanges to this New Zealand Schedule to the Policy.

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Classification: Public

8

Papua New Guinea (PNG)

A.

FURTHER REQUIREMENTS
In addition to the Policy, please note the following if you are reporting from PNG, or yourconcern or report relates to anyone, or conduct connected to Australia and New Zealand
Banking Group (PNG) Limited (ANZPNG):

Part 2 (Principles), Principle 7 (Regulators)
A reminder you are entitled to escalate your report to the financial regulator directly at any
time regarding your concern: Bank of Papua New Guinea (BPNG)
Phone: +675 322 7200 | Fax: +675 321 1617 | Write: PO Box 121, Port Moresby 111,
National Capital District, Papua New Guinea | Website (online contact form):
https://www.bankpng.gov.pg/about-us/contact-us/

Part 3 (Scope) Section A (Can I Make a Report Under this Policy?)
While we encourage any of the persons listed in Part 3.1.A of the Policy to speak up if they
have concerns relating to ANZPNG, it is important to note that only employees of ANZPNG are
eligible to make reports which qualify for protection under PNG's Whistleblower Act 2020 (thePNG Act).
The PNG Act applies to disclosures of 'impropriety' in the workplace by employees. In addition
to the examples listed in Part 3.A.2 of the Policy, the following would amount to impropriety
under the PNG Act:a)a miscarriage of justice;b)endangering the health or safety of an individual;c)environmental damage;d)

unfair discrimination; ande)deliberately concealing any of the above conduct.

Further, in order for a disclosure to qualify as a 'protected disclosure' under the PNG Act, thedisclosure must be made in good faith. It is an offence to make an intentionally false or
misleading disclosure and may be subject to a fine of up to K10,000.00 or six months’
imprisonment with hard labour. A disclosure will also not be protected if you commit an offence
by making it.

Part 4 (How do I Make a Report or Find out More Information about theProcess?)
In addition to the subject matter and good faith requirements noted above, in order for a report
to qualify as a protected disclosure under the PNG Act, it must be made to:a) a lawyer who holds a current practising certificate issued under the PNG Lawyers'
Act 1986; orb) any of the persons or channels set out in Part 4 of the Policy.

24Classification: Public

WHISTLEBLOWER POLICYPart 7 (I Have Made a Report under this Policy, What Next?) Section A(Protection from Detrimental Conduct)
In addition to the protections set out in Part 7.A of the Policy, under the PNG Act an employer
must not subject an employee to 'occupational detriment' as a result, or partly as a result, ofthe employee making a protected disclosure. Occupational detriment means being:a)subjected to any disciplinary action;b)dismissed, suspended, demoted, harassed, or intimidated;c)transferred to a different position against your will;d)refused transfer or promotion;e)subjected to a term or condition of employment or retirement which isaltered to your disadvantage;f)

refused a reference or being provided with an adverse reference;g)denied appointment to any employment or office;h)i)threatened with any of the above; oradversely affected in respect of your employment, profession, or office in any
other way.

Under the PNG Act, if you have made a protected disclosure and you reasonably believe that,as a result of making that disclosure, you have or will be subject to occupational detriment,
you may request a transfer to another position within ANZPNG in which you will not be subject
to occupational detriment. ANZPNG must comply with that request if it is reasonably practicable
to do so.
If you have been subjected to occupational detriment as a result of making a protecteddisclosure, you may apply to a competent PNG court for appropriate relief.

Roles and Responsibilities
A. Whistleblower Protection Officer (WPO)In addition to the roles and responsibilities set out in the internal Policy, the WPO must informthe Chair, the Chair of the Audit Committee or Audit and Risk Committee. The Chair (or suchother appropriate person) must report to the BPNG any matter where:a) there are serious prudential concerns; orb) where the illegal, unethical, or questionable practices related to the Chair or seniorstaff.
B.

PNG POLICY ADMINISTRATIONThe Board of ANZPNG is committed to noting the body of the Policy and approving this PNG
Schedule to the Policy.

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Classification: Public

9SingaporeA.

FURTHER REQUIREMENTS
In addition to the Policy, please note the following if you are reporting from Singapore or yourconcern or report relates to anyone, or conduct connected to the ANZ Group’s business in
Singapore:

Part 7 (I Have Made A Report Under This Policy. What Next?)
You should know that in addition to the confidentiality and consent processes set out in the
Policy, ANZ is required to comply with certain obligations, including but not limited to, Section
47 of the Banking Act 1970 – Privacy of Customer Information and the Personal Data Protection
Act 2012. The WPO assigned to your matter will handle the information as set out below.

Roles and Responsibilities
A. Whistleblower Protection Officer (WPO)In addition to the roles and responsibilities of the WPO set out in the internal Policy, where ANZ
would need to disclose any customer data or employee data to third parties for the purposesof managing or investigating a report (for example, ANZ being required to disclose suchinformation for the purposes of obtaining legal advice or otherwise required by a regulator),
WPO will consult with ANZ Singapore Compliance and Legal teams with respect to suchproposed disclosure to ensure that any obligations imposed on ANZ Singapore under applicablelegislation by the Monetary Authority Singapore (MAS) and/or any other regulator are met.

26

Classification: Public

10

South Korea

A.

FURTHER REQUIREMENTS
In addition to the Policy, please note the following if you are reporting from South Korea or
your concern or report relates to anyone, or conduct connected to the ANZ Group’s business inSouth Korea:

Roles and Responsibilities
A. Whistleblower Protection Officer (WPO)In addition to the roles and responsibilities of the WPO set out in the internal Policy, where the
WPO considers a report may constitute an illegal or wrongful act that may have a material
impact on ANZ Seoul, the WPO will consult with the ANZ Seoul Compliance team (oralternatively ANZ Seoul Talent & Culture team) as soon as possible, so an assessment can bemade to determine whether the matter must be reported to the Financial Supervisory Service(FSS). Where appropriate, a representative of the ANZ Seoul Compliance team (or alternatively
ANZ Seoul Talent & Culture) will assist the WPO in oversight and management of a matter
relating to anyone or conduct connected to ANZ Seoul.
An illegal or wrongful act:
An illegal or wrongful act that may have a material impact on ANZ Seoul and is required to bereported to the Financial Supervisory Service (FSS) includes:ia financial incident resulting in a financial loss of 300 million KRW or moreii

any matter that is assessed as a High or Extreme risk to ANZ as defined under
the Non-Financial Risk Impact Scale.

iii

any matter relating to internal or external fraudiv

any incident that results in a decline of public confidence of ANZv

any incident that impacts the stability of, or confidence in the financial services
industry

Failure to report an illegal and or wrongful act that may have a significant impact on ANZ
may result in disciplinary action for ANZ Seoul employees or officers.

27Classification: Public

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11

TaiwanA.

FURTHER REQUIREMENTS
In addition to the Policy, please note the following if you are reporting from Taiwan, or yourconcern or report relates to anyone, or conduct connected to the ANZ Group’s business in
Taiwan:Roles and Responsibilities
A. Whistleblower Protection Officer (WPO)In addition to the roles and responsibilities set out in the internal Policy, where the WPO
considers a report may potentially constitute a material reportable event or illegal activity, the
WPO must contact Taiwan Compliance team (or alternatively Taiwan Talent & Culture) and the
Taiwan Compliance team (or alternatively Taiwan Talent & Culture) will work with the WPO to
determine if the matter needs to be reported to the Financial Supervisory Commission, Central
Bank of the R.O.C., Central Deposit Insurance Corporation and/ or other concerned authority.
For a material reportable event, the amount of financial loss is not the absolute determinant ofMaterial Reportable Events. Any incident that endangers the normal operation of a financial
institution and impact the order of financial industry is considered a material reportable event.
For examples of what constitutes a material reportable event please seek further guidance fromthe Taiwan Compliance Team.

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12

ThailandA.

FURTHER REQUIREMENTS
In addition to the Policy, please note the following if you are reporting from Thailand, or yourconcern or report relates to anyone, or conduct connected to the ANZ Group’s business inThailand:

Roles and Responsibilities
A. Whistleblower Protection Officer (WPO)In addition to the roles and responsibilities set out in the Policy, the WPO must also inform theHead of Compliance (or delegate) of ANZ Bank (Thai) Public Company Limited (ANZ Thailand)or alternatively the Head of Legal Asia, where a report relates to:•

The Thai Overnight Repurchase Rate (THOR) reference rate submission.
Subject to any conflicts, the WPO must notify the Head of Compliance (or delegate) of
ANZ Thailand or alternatively the Head of Legal Asia, as soon as reasonably practicableof any report containing allegations relating to a potential violation of the Bank ofThailand ‘Operating Standards for Commercial Banks and Specialised Financial
Institutions in Submitting the Transaction Information for Preparing the Thai Overnight
Repurchase Rate (THOR)’ or potential manipulation of the THOR. The Head ofCompliance (or delegate) of ANZ Thailand or alternatively, the Head of Legal Asia, will
work with the WPO to determine if the matter needs to be reported to the Bank ofThailand (BOT). Where an allegation relating to a potential violation of the Bank ofThailand ‘Operating Standards for Commercial Banks and Specialised Financial
Institutions in Submitting the Transaction Information for Preparing the Thai Overnight
Repurchase Rate (THOR)’ or potential manipulation of the THOR is substantiated, theBank of Thailand must be notified within 15 business days from the date of investigation
completion.

•

Thai Baht Interest Rate Fixing (THBFIX) – Subject to any conflicts, the WPO must
notify the Head of Compliance (or delegate) of ANZ Thailand or alternatively Head of
Legal Asia as soon as reasonably practicable of any report containing allegations relating
to a potential violation of the Bank of Thailand ‘Operating Standards for Commercial
Banks and FX Brokers in Submitting Data for Compiling Thai Baht Interest Rate Fixing(THBFIX)’ or potential manipulation of the THBFIX contribution. The Head of Compliance(or delegate) of ANZ Thailand or alternatively the Head of Legal Asia, will work with the
WPO to determine if the matter needs to be reported to the Bank of Thailand (BOT).
Where an allegation relating to a potential violation of the Bank of Thailand ‘OperatingStandards for Commercial Banks and FX Brokers in Submitting Data for Compiling Thai
Baht Interest Rate Fixing (THBFIX)’ or potential manipulation of the THBFIX contribution
is substantiated, the Bank of Thailand must be notified within 15 business days fromthe date of investigation completion.

•

Financial Crime – Subject to any conflicts, the WPO must notify the Head ofCompliance (or delegate) or Head of Financial Crime for ANZ Thailand as soon asreasonably practicable, of any report containing allegations relating to fraud, money
laundering, or terrorism financing. The Head of Compliance (or delegate) or Head ofFinancial Crime of ANZ Thailand will work with the WPO to determine if the matter

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needs to be reported to the Bank of Thailand (BOT) or any other relevantinternal/external stakeholder.

Part 6 What if My Concerns Relate to Conduct, People, or Operations Outside ofAustralia?
Where ANZ is required to disclose any Thailand customer data or Thailand employee data to athird party (i.e. obtaining legal advice from an external law firm or otherwise required by aregulator for the purposes of managing or investigating a report), subject to any conflicts, the
WPO must consult with the Head of Compliance (or delegate) of ANZ Thailand or alternatively
the Head of Legal Asia, prior to disclosing any information/data to ensure compliance withapplicable legal and regulatory requirements under the Bank of Thailand (BOT), Personal Data
Protection Commission (PDPC) and/or any other relevant regulators.

Roles and Responsibilities Whistleblower Program TeamThe manner of reporting for ANZ Bank (Thai) Public Company Limited to the Audit Committee
or Board of Directors, at least annually and as agreed with the respective Board.

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Classification: Public

13

United Kingdom

A.

FURTHER REQUIREMENTS
In addition to the Policy, please note the following if you are reporting from the United Kingdom(UK) or your concern or report relates to anyone, or conduct connected to the ANZ Group’sbusiness in the UK (ANZ UK).

Part 2 (Principles), Principle 7 (Regulators)
You are entitled to escalate your report to the following regulators directly at any time
provided the concern or report constitutes a ‘Reportable Concern’ (as defined below). Noteyou may report either to the FCA or PRA without first reporting internally or through utilising
ANZ’s internal whistleblowing arrangements. You may also report to both regulators
simultaneously and consecutively.
a)

Financial Conduct Authority (FCA)
Ph: +44 (0)20 7066 9200 | Email: whistle@fca.org.uk | Write: Intelligence Department(Ref PIDA), Financial Conduct Authority, 12 Endeavour Square, London, E20 1JN.

b)

Prudential Regulation Authority (PRA)
Ph: +44 (0)203 461 8703 | Email: PRAwhistleblowing@bankofengland.co.uk | Write:
Confidential Reporting (Whistleblowing), PRA CSS, 20 Moorgate, London, EC2R 6DA.
A Reportable Concern is:a)anything that would be a “UK Protected Disclosure”, which is a disclosure made on reasonablegrounds and on the basis that the person making the disclosure believes it to be substantially true, it
is in the public interest, and contains information that one or more of the following has been, isbeing, or is likely to be, committed:vi

a criminal offence;vii

a failure to comply with any legal obligation;viii

a miscarriage of justice;ix

the putting of the health and safety of an individual in danger;xdamage to the environment; orxideliberate concealment relating to any of (i) to (v); orb)anything that is a breach of ANZ’s policies and procedures; orc)behaviour that harms or is likely to harm the reputation or financial well-being of ANZ.
A reportable concern can relate to a matter that occurred, occurs, or would occur in the UK oranother jurisdiction.

Roles and Responsibilities
In addition to the responsibilities set out for the WPO in the internal Policy, the WPO has thefollowing additional responsibilities with respect to disclosures arising from or in relation to the
ANZ Group’s business in the UK.

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A. Whistleblower Protection Officer (WPO)
•
•

•

•

Report at least annually to the ANZ London Branch Executive Committee where a Reporthas been made by an UK-based employee or contingent Worker;
Ensure ANZ London Branch reports to the FCA about each case brought by a UK-based
employee that was contested but lost before an employment tribunal where the claimantsuccessfully based all or part of their claim on detriment suffered as a result of making a
Protected Disclosure (UK);
Where a report relates to an employee of ANZ UK, advise the Head of Compliance, Europe(or delegate) as soon as a report is made, so an assessment can be conducted to determine
whether the matter must be reported to the FCA and/or PRA. In the event of a conflict, theChief Risk Officer, Europe & America or the Head of Legal, Europe & America should be
notified; andwhere a report relates to a Senior Manager of ANZ UK, would have a material impact on
ANZ UK or the reporting requirements under the Banking Executive Accountability Regime(BEAR), advise the Head of Legal, Europe & America as soon as a report is made.

In addition to the Roles and Responsibilities in the internal Policy, there is also the following
roles applicable in the ANZ London branch.
B. Whistleblower Champion (UK)The Whistleblower Champion for the ANZ London branch has the following roles andresponsibilities:•••

Ensuring and overseeing the integrity, independence, and effectiveness of thewhistleblowing policy applicable to the ANZ London Branch;
Where appropriate, ensuring that the Whistleblower Program Lead reports at least annuallyto the governing body of ANZ London Branch (ANZ London Branch Executive Committee)
where a report has been made by a UK based employee or contingent worker, if
appropriate; andEnsuring that ANZ London Branch reports to the FCA about each case brought by a UK
based Employee that was contested but lost before an employment tribunal where theclaimantt successfully based all or part of their claim on detriment suffered as a result of
making a UK Protected Disclosure.

While the Whistleblower Champion does not need to have to have a day-to-day operational rolein handling disclosures from whistleblowers or commencing investigations, he or she must havea level of independence and access to independent legal advice and sufficient information tocarry out their responsibilities.

C. UK LINE MANAGERS (UK-BASED MANAGERS & MANAGERS OF UK-BASEDEMPLOYEES)All UK-based line managers and line managers of UK-based employees must undergo
appropriate training specifically on:a)how to recognise when there has been a disclosure of a reportableconcern by a whistleblower;b)

how to protect whistleblowers and ensure their confidentiality ispreserved;c)

how to provide feedback to a whistleblower, where appropriate;32Classification: Public

WHISTLEBLOWER POLICYd)steps to ensure fair treatment of any person accused of wrongdoing by awhistleblower; ande)sources of internal and external advice and support on the mattersreferred to in (a) to (d).

Your Personal Data
For further information in relation to how your personal data will be handled, please contact
ANZ’s Data Protection Representative:B.

•

By email: gdpreurope@anz.com•

By telephone: +44 (0) 203 229 2595•

By post: ANZ , Level 12, 25 North Colonnade, Canary Wharf, London E14 5HZUNITED KINGDOM POLICY ADMINISTRATIONInternal Approval Body

The Whistleblower Champion for ANZ’s London Branch (foroversight of preparation of the UK Annual Whistleblowing
Report).

External Approval Body

ANZ’s London Branch is required to prepare a Whistleblowing
activity report (UK Annual Whistleblowing Report) to the
ANZ London Branch Executive Committee which must also bemade available to the FCA or PRA on request, but not madepublic.

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Classification: Public

14

United States (U.S.)A.

FURTHER REQUIREMENTS
In addition to the Policy, please note the following if you are reporting from the U.S. or yourconcern or report relates to anyone, or conduct connected to the ANZ Group’s business orbranch personnel in the U.S.
Employees located in ANZ’s New York office have whistleblower and anti-retaliation protections
under a number of U.S. federal, state, and local laws (U.S. Whistleblower Laws), includinglaws that relate specifically to securities and financial services organizations.

New York State Specific Requirements - Principle 2 item 2
Under New York State Labor Law Section §740 ANZ New York Branch staff as private sector
employees, are afforded a “reasonable belief” standard under the law and when filing awhistleblower complaint, need only demonstrate that they reasonably believed that theiremployer’s practices violated any federal, state, or local statute, rule, or regulation regardlessof the subject matter.
ANZ New York Branch staff (e.g., employees) must still make a good faith effort to notify ANZ
about the violation “prior to” making an external notification. However, such notification is not
required by staff where:othere is an imminent and serious danger to the public health or safety;owhere the employee reasonably believes that reporting would result in a destruction ofevidence or other concealment of the activity, policy, or practice;osuch activity, policy or practice could reasonably be expected to lead to endangering
the welfare of a minor;othe employee reasonably believes that reporting to the supervisor would result inphysical harm to the employee or any other person; orothe employee reasonably believes that T&C, a supervisor, legal or Compliance is alreadyaware of the activity, policy or practice and will not correct such activity, policy, or
practice.

The definition of “employee(s)” under also includes current and former employees andindependent contractors.
The definition of “law, rule or regulation” is defined as: (i) any duly enacted federal, state, or
local executive order; (ii) any rule or regulation promulgated pursuant to any such executive
order; or (iii) any judicial or administrative decision, ruling or order.
The definition a “retaliatory action” includes: An adverse action taken by ANZ as an employer
to discharge, threaten, penalize, or in any other manner discriminate against any employee orformer employee exercising his or her rights under [§ 740], including:•adverse employment actions or threats to take such adverse employment actions
against an employee in the terms of conditions of employment, including, but notlimited to, discharge, suspension, or demotion;

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WHISTLEBLOWER POLICY•

actions or threats to take such actions that would adversely impact a former employee’s
current or future employment; or•threatening to contact or contacting United States immigration authorities or otherwise
reporting or threatening to report an employee’s suspected citizenship or immigration
status or the suspected citizenship or immigration status of an employee’s family orhousehold member, as defined in subdivision two of section four hundred fifty- nine-aof the social services law, to a federal, state, or local agency.

Threats to take actions that would adversely impact the employee’s current or future
employment are considered retaliatory, along with an employee’s demotion or termination orsuspensions and are prohibited by any ANZ employee, director, or officer.
The statute of limitations for claims brought under § 740 is two (2) years and employees are
expressly entitled to additional remedies such as trial by jury, recovery of front pay, civil
penalties not to exceed $10,000, and punitive damages. Prevailing plaintiffs are also entitled
to injunctive relief, reinstatement, compensation for lost wages, benefits, and other
remuneration, and reasonable costs and attorney’s fees. Notably however, employees shouldnote that if a court finds that a retaliation claim was brought “without basis in law or in fact”,
a court may award reasonable attorney’s fees and court costs and disbursements to ANZ as
the employer.
ANZ NY Branch employees may find all protections, rights and obligations afforded to themunder § 741 and posted in designated posting area by T&C or refer to the below link.
https://dol.ny.gov/system/files/documents/2022/02/ls740_1.pdf

Part 2 (Principles), Principle 7 (Regulators)
A reminder that if you are reporting from the U.S. or your concern or report relates to the ANZGroup’s business or branch in the U.S., you are entitled to escalate your report to the following
regulators directly at any time (this includes cooperating with, responding to any inquiry fromor providing testimony to any regulatory or investigatory agency or authority), and you areentitled to remain anonymous in doing so. The Whistleblower laws enforced by the various
agencies prohibit ANZ as an employer from retaliating against employees for engaging in
activities protected under those laws.
a)Financial Industry Regulatory Authority (FINRA) Office of the Whistleblower
Phone: 1-866-96-FINRA (1-866-963-4672) | Website: www.finra.org/whistleblower
FINRA encourages individuals with information about potentially fraudulent, illegal orunethical activity to submit a regulatory tip.

b)

United States Department of Labor: Occupational Safety and Health Administration(OSHA)
Phone: 1-800-321-OSHA (6742) | Website:
https://www.osha.gov/whistleblower/WBComplaint.html
OSHA administers more than twenty whistleblower protection laws, including Section
11(c) of the Occupational Safety and Health (OSH) Act, which prohibits retaliation
against employees who complain about unsafe or unhealthful conditions or exercise
other rights under the Act. Each law has a filing deadline, varying from 30 days to 180
days, which starts when the retaliatory action occurs.

35Classification: Public

WHISTLEBLOWER POLICYc)

United States Securities and Exchange Commission (SEC) Office of the
Whistleblower
Phone: (202) 551-4790| Website: https://www.sec.gov/whistleblower/submit-a-tip
Through the SEC Whistleblower Program, qualified whistleblowers, individuals who
voluntarily provide the SEC original information that leads to a successful enforcement
action, are entitled to a monetary award of 10-30% of funds recovered by thegovernment.

d)

New York State Department of Labor
Phone: (888) 581-5812| Website:
https://dol.ny.gov/system/files/documents/2021/03/ls223.pdf
Please refer to The New York State Department of Labor (NYSDOL) Notice of
Employee Rights, Protections, and Obligations under Labor Law Section 740.

e)

U.S. Commodity Futures Trading Commission
Phone: (866) 873-5675| Website:
https://www.whistleblower.gov/overview/submitatip/
You can submit a tip to the Division of Enforcement by filing a Form TCR through the
CFTC’s whistleblower program. Individuals who submit a Form TCR receive privacy,
confidentiality, and anti-retaliation protections under the Commodity Exchange Act
and may be eligible for monetary awards. Whistleblowers can file a Form TCR
anonymously but must provide a way for the Division of Enforcement to contact them.

Part 3 (Scope), Section A (Can I Make A Report Under This Policy?)
There may be additional persons who may be a whistleblower under the U.S. Whistleblower
Laws. Please contact FINRA for further information.

Part 3 (Scope), Section B (Excluded Matters)
Exclusion 2: Personal Work Related Grievances
There are also a number of U.S. Whistleblower Laws related to your personal-work related
grievances that are covered in separate policies. To the extent that there are any
inconsistencies between this Policy, and the U.S. Whistleblower Laws, the U.S. Whistleblower
Laws will apply, as stated in Principle 6 of this Policy.
Part 7 (I Have Made A Report Under This Policy. What Next?), Section A (Protection
from Detrimental Conduct)
The U.S. Whistleblower Laws recognise that retaliation is one of the primary risks associatedwhistleblowing. In addition to ANZ’s prohibition on detrimental conduct which includes
retaliation (in any form, including among others, demotion, discharge, suspension, or
harassment against any staff who makes a report internally or externally), there may be further
protections provided to the whistleblower under the U.S. Whistleblower Laws.
Under U.S. law, you have a private right of action if you feel you have suffered retaliation
because of any lawful act of making a whistleblower report. You may contact the applicableagency directly under your Legally Protected Communication rights (see below).

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WHISTLEBLOWER POLICYa)

Legally Protected Communications
In general, no offer letter, employment, severance, arbitration (in certain cases), confidentiality
or other agreement may prevent, restrict, limit, impede or otherwise interfere with your rights
to:
•

•
•

•
•
•

•
b)

engage in legally protected employee communications, including without limitation
protections for non-supervisory employees under Section 7 of the U.S. National Labor
Relations Act;
file a charge or complaint or initiate an investigation with the applicable government
agency;make other disclosures that are protected under U.S. Whistleblower Laws, including forexample, to the extent applicable, reporting possible violations of law in accordance with
Section 21F of the U.S. Securities Exchange Act of 1934 and related rules;
respond to a lawful subpoena;
comply with any other legal obligation;communicate with any government agency or otherwise participate in any investigation orproceeding that may be conducted by any government agency, including providing
documents or other information, without notice to or permission by ANZ; or
receive any award for information provided to any government agency.

Protections under the Sarbanes Oxley Act of 2002 (SOX)
SOX provides certain legal protection to covered whistleblowers. The following applies tocompanies’ subject to SOX and their officers and employees:
•

•

B.

SOX Section 806 contains the first federally-imposed, broad-based whistleblower
protection. Any company with securities registered under Section 12 of the Securities
Exchange Act is subject to civil penalties if an employee is discharged, demoted, suspended,threatened, harassed, or otherwise discriminated against because such employee provided
information, caused information to be provided or otherwise assisted with an investigation
related to fraudulent acts. SOX Section 1107 provides criminal penalties of up to 10 years’
imprisonment plus a fine for any retaliation resulting from the cooperation with a law
enforcement officer for providing truthful information relating to the commission or possible
commission of any federal offense.
In addition, vendors, suppliers, and agents cannot discharge, demote, suspend, threaten,
harass, or in any other manner discriminate or retaliate against employees who provide
information in investigations – including internal investigations – into certain types ofviolations of the securities laws and regulations, or who file proceedings relating to similar
violations. Also, under SOX Section 1107, any person who knowingly, with the intent toretaliate, takes any action harmful to any person, including interference with the lawful
employment or livelihood of any person, for providing a law enforcement officer any truthful
information relating to the commission or possible commission of any federal offense, may
be fined under such title, or imprisoned not more than 10 years, or both. SOX Whistleblower
Protections do not apply to employees who work outside the U.S.

U.S. POLICY ADMINISTRATIONThis Policy has been reviewed and approved by ANZ, and this U.S. ANZ Presence Schedule has
been reviewed and approved by the US Head of Compliance and ANZSI’s Supervisory
Management Group and will be periodically reviewed and approved thereafter. ANZ’s
independent auditors will make a quarterly report to the appropriate ANZSI committee of:37

Classification: Public

WHISTLEBLOWER POLICY
(1)
(2)
(3)
(4)

the number of disclosures made;the number of investigations commenced in response to disclosures;
the number of wrongdoings discovered; andall disciplinary actions taken in response to matters discovered through disclosures.

U.S. Annexure Owner
Related policies
Schedule Version
Supporting guidelines to
U.S. Annexure

US Head of Compliance
ANZ Whistleblower Policy
3.0
FINRA Rule 13201
Section 11(c) of the OSH Act
Section 748 and 922 of the Dodd-Frank Wall Street
Reform and Consumer Protection Act.
SEC Rule 21F-2(b)(1)(iii)
Section 740 of the New York Labor Law
Sections 806 & 1107 of Sarbanes-Oxley Act - SOX
Section 23 Commodity Futures Trading Commission –CFTCSection 7 of the U.S. National Labor Relations Act

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15

VANUATUA.

FURTHER REQUIREMENTS
In addition to the Policy, please note the following if you are reporting from Vanuatu, or yourconcern or report relates to anyone, or conduct connected to ANZ Bank (Vanuatu) Limited.
Part 7 (I Have Made a Report Under This Policy. What Next?)
You should know that in addition to the confidentiality and consent processes set out in the
Policy, ANZ is required to comply with certain requirements, under the Anti-Money
Laundering and Counter-Terrorism Financing Act and Official Secrets Act CAP 111. The WPO
assigned to your matter will handle the information as set out below.
Roles and Responsibilities
A.

Whistleblower Protection Officer (WPO)In addition to the roles and responsibilities set out in the internal Policy:
1. The WPO must inform ANZ Vanuatu Compliance (or where appropriate the ANZ Vanuatu
Chief Risk Officer) where a report is related to suspicious transactions or activity
involving a customer, fraud, bribery, and corruption; and/or
2. The WPO will consult with ANZ Vanuatu Compliance (or where appropriate the ANZ
Vanuatu Chief Risk Officer) where information contains ‘classified material’ as defined
under the Official Secrets Act CAP 111 to ensure compliance to the Official Secrets Act.
ANZ Vanuatu Compliance are responsible for official reporting to the regulators as required
and/or ensure that any obligations under the Official Secrets Act or the Anti-Money Launderingand Counter-Terrorism Financing Act are met.
Term

Definition under the Official Secrets Act CAP 111

Classified material(a) any official code, plan, article, or document relating to the affairs of theGovernment,(i)which is classified for security purposes by the appropriate department
or authority within the Government as top secret, secret, confidential or
restricted material; or(ii)
the use or possession of which without lawful authority would or might,
by virtue of the contents or nature of the material, directly or indirectly
prejudice the safety or interests of the Government or the Republic;(b) any official information, of a secret, confidential or restricted nature relating to
the affairs of the Government and which if contained in a document would properly
be classified as in paragraph (a)(i) of this definition;(c) any confidential material or information lodged or registered in accordance withany law;Codea code, code word, cipher or any group of letters or figures or both constituting partof a code

Government

the Government of the Republic of Vanuatu

39