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Australia

Corporate, public-sector and tax whistleblowing protections under the Corporations Act, the Public Interest Disclosure Act and the Taxation Administration Act.

Overview

Australia's whistleblower framework is split across several regimes. The most significant for the private sector is Part 9.4AAA of the Corporations Act 2001 (Cth), strengthened by the Treasury Laws Amendment (Enhancing Whistleblower Protections) Act 2019.

Who is protected

  • Current and former officers, employees, suppliers and their employees.
  • Associates of the regulated entity, and relatives or dependants of any of the above.

What disclosures qualify

A disclosure must concern misconduct, or an improper state of affairs, and be made to an eligible recipient (such as an officer, senior manager, auditor, ASIC, APRA or a legal practitioner). Personal work-related grievances are generally excluded.

Key protections

  • Anonymity and confidentiality — it is an offence to identify a discloser or disclose information likely to identify them.
  • Protection from detriment — civil, criminal and compensation remedies apply to victimisation.
  • Mandatory policies — public and large proprietary companies must maintain a compliant whistleblower policy.

Public sector

Commonwealth public officials are covered by the Public Interest Disclosure Act 2013 (Cth), with separate state and territory schemes operating in parallel.

This guide is general information, not legal advice. Obligations differ by entity size, sector and jurisdiction.

Published 29 June 2026

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