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Identifying issues in tax and corporate whistleblowing frameworks

Submission Date: 6 August 2026

The Law Council of Australia welcomes the opportunity to respond to The Treasury’s Consultation Paper in relation to its review of tax and corporate whistleblowing in Australia (Consultation Paper).

We are grateful to the Corporations Committee of the Business Law Section of the Law Council (the Corporations Committee) and the Law Society of New South Wales (LSNSW) for their contributions to this submission.

In addition to responding to the questions set out in Appendix A to the Consultation Paper,1 the Law Council makes the following general comments on the landscape of whistleblowing laws since the enactment of the Treasury Laws Amendment (Enhancing Whistleblower Protections) Act 2019 (the 2019 Amendments):

  1. Subject to the below remarks regarding potential improvements, the Law Council considers that the 2019 Amendments generally strike an appropriate balance between protecting whistleblowers from the personal and financial risks of reporting misconduct and managing the regulatory burden on organisations.
     
  2. A key challenge in addressing corporate whistleblowing in Australia continues to be fostering a strong whistleblowing culture within organisations. Community expectations around whistleblowing have strengthened over the past decade and are likely to continue driving positive and necessary cultural change within the existing framework.
     
  3. Government and business should continue to promote the view that whistleblowing which identifies and remedies unlawful conduct is a public good. The Law Council supports the policy rationale for whistleblower protections outlined in Consultation Paper.2
     
  4. Further legislative amendments in this area may be unlikely, on their own, to change attitudes or organisational culture.
     
  5. The Law Council considers that, while the existing guidance, information and support available to corporate whistleblowers are generally effective, government resources would be well directed towards and significant benefit would come from ongoing investment in reinforcing community expectations and pursuing clarifying amendments rather than significant legislative reform.
     
  6. Business has an important role to play through effective whistleblower policies and strong leadership from senior management and boards. It is our understanding that the majority of public companies and large proprietary companies have generally complied with the policy requirements introduced by the 2019 Amendments. The focus should remain on supporting compliance with, and advancing the objectives of, the existing regime through further clarification rather than imposing sweeping prescriptive requirements.

1 Australian Government, Department of The Treasury, Review of tax and corporate whistleblowing in Australia (Consultation Paper, June 2026) 28-29.
2 Law Council of Australia, Whistleblower Protections in the corporate, public and not-for profit sectors (Submission to Parliamentary Joint Committee on Corporations and Financial Services, 9 February 2017) 3.

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Last Updated on 12/08/2026

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