Document ID: chunk:federal_register_of_legislation:C2024A00037:clause:2_3
Version: federal_register_of_legislation:C2024A00037
Segment Type: clause
Provision Reference: sch 2 cl 3
Character Range: 14921–15637

3  After subsection 14ZZT(1)
Insert:
 (1A) A disclosure of information by an individual (the discloser) qualifies for protection under this Part if:
 (a) the discloser is an eligible whistleblower in relation to an entity (within the meaning of the Income Tax Assessment Act 1997); and
 (b) the disclosure is made to:
 (i) the Tax Practitioners Board; or
 (ii) the Commissioner; and
 (c) the discloser considers that the information may assist the Tax Practitioners Board to perform its functions or duties under the Tax Agent Services Act 2009, or an instrument made under that Act, in relation to the entity or an associate (within the meaning of section 318 of the Income Tax Assessment Act 1936) of the entity.