Identifying issues in tax and corporate whistleblowing frameworks

Give feedback on the operation of the whistleblowing frameworks in:

• Part 9.4AAA of the Corporations Act 2001

• Part IVD of the Tax Administration Act 1953.

Understanding how the tax and corporate whistleblowing regimes are working helps identify areas of concern. The consultation questions ask about issues and gaps in the regimes.

Public discussion and previous parliamentary and Senate reviews identified a range of issues. This consultation paper seeks views on these issues.

This consultation forms part of the Statutory review of tax and corporate whistleblowing.

Expression of interest for roundtables

Treasury will hold roundtables during the consultation period. They support the written submissions.

Email your expression of interest (EOI) to whistleblowing@treasury.gov.au by Friday 12 June 2026. Include in your EOI:

• name of individuals

• name of any organisations represented

• organisation type, for example:

  • civil society

  • academia

  • professional or industry association

  • company

  • bank or superannuation fund

  • law firm

• email address

• phone numbers

• any times the individuals are not available.

We expect a high-level of interest in this consultation process. An expression of interest does not guarantee attendance at a roundtable.

If you want to arrange a confidential discussion with us, indicate that in your EOI.