Whistleblowing & Public Interest Disclosures

From the de-identified instructions, set out the recipient options in Corporations Act s 1317AA and the eligible-recipient categories in s 1317AAC, tagged to whether the entity is a regulated entity under s 1317AAB and whether the person is in a category in s 1317AAA. Mark the personal work-related grievance test in s 1317AADA, including the 'to the extent' rule and the note that a disclosure to a legal practitioner may still qualify under s 1317AA(3). Record that there is no requirement to identify. The lawyer supplies a de-identified copy. The tool does not receive the discloser's name or details likely to identify the discloser. The tool does not write the advice.

The lawyer advises the prospective discloser which recipient to use. A disclosure to ASIC, APRA or a prescribed Commonwealth authority qualifies under s 1317AA(1) if the person is an eligible whistleblower and s 1317AA(4) or (5) applies. A disclosure to an eligible recipient qualifies under s 1317AA(2) on the same tests. A disclosure to a legal practitioner for advice or representation on the operation of the Part qualifies under s 1317AA(3) without those tests. An internal disclosure under s 1317AA(2) is not the previous disclosure required by s 1317AAD. The use-immunity in s 1317AB(1)(c) applies where the disclosure qualifies under s 1317AA(1) or s 1317AAD, and proceedings about the falsity of the information are outside that immunity. The note to s 1317AB(1) records that, except for paragraph (c), the subsection does not prevent liability for the person's own conduct revealed by the disclosure. The lawyer writes the advice. A tax disclosure is assessed under Taxation Administration Act Part IVD, and a public-sector disclosure under the Public Interest Disclosure Act 2013 (Cth) or the applicable State or Territory Act.

For a company employee, list the 18 U.S.C. 1514A(a)(1) recipients: a federal regulatory or law-enforcement agency, any Member of Congress or any committee of Congress, and a person with supervisory authority over the employee or another person working for the employer who has authority to investigate, discover, or terminate misconduct. Separately list a report to the SEC for the award program on the SEC page. Ask the lawyer which statute the disclosure is meant to use. Do not say the disclosure qualifies.

18 U.S.C. 1514A covers a company with a class of securities registered under section 12 of the Securities Exchange Act, or required to file reports under section 15(d), including a subsidiary or affiliate whose financial information is included in the consolidated statements, a nationally recognized statistical rating organization, and an officer, employee, contractor, subcontractor, or agent of such a company or organization. The protected report is about conduct the employee reasonably believes violates 18 U.S.C. 1341, 1343, 1344, or 1348, any SEC rule or regulation, or a federal law relating to fraud against shareholders. The SEC program page says the program is for specific, timely, and credible information about possible federal securities laws violations, and that an award may be paid for original information leading to an enforcement action in which over $1 million in sanctions is ordered, in a range of 10 percent to 30 percent of the money collected.

From the company type and the financial-year figures the lawyer supplies, build a threshold and timing table. For a proprietary company, apply s 45A(3) using the amounts and employee number prescribed by Corporations Regulations reg 1.0.02B: consolidated revenue of $50 million or more, consolidated gross assets of $25 million or more, and 100 or more employees, with at least two of those tests met. Count the company and the entities it controls. Part-time employees count as an appropriate fraction under s 45A(5). Control, consolidated revenue and consolidated gross assets are decided under s 45A(4) and (6). For timing, a public company is in s 1317AI(1). A proprietary company that has been large for a first financial year is in s 1317AI(2): the policy obligation runs on each day in each later financial year that is at least 6 months after the last day of that first financial year. A proprietary company that is the trustee of a registrable superannuation entity is in s 1317AI(3). List the content headings in s 1317AI(5)(a) to (g). The tool does not draft policy wording.

The lawyer decides whether s 1317AI(1), (2) or (3) applies and from which day. Failure to comply is an offence of strict liability under s 1317AI(4), attracting s 1311(1). The policy must set out each matter in s 1317AI(5) and be made available to officers and employees of that company. ASIC's whistleblowing page states that public companies, large proprietary companies and corporate trustees of APRA-regulated superannuation entities have been required to have a whistleblower policy from 1 January 2020, and that the protections were expanded from 1 July 2019. Regulatory Guide 270 was issued on 13 November 2019. The guide PDF was not used for paragraph-level content. The lawyer checks any group arrangement against the obligation of each company. Replacement policy wording is a separate in-house review.

From the de-identified qualifying disclosure, draft an investigation plan that records the s 1317AA(4) or (5) matter, the investigator, and the information the investigator needs. The plan states that s 1317AAE(4) allows disclosure of information likely to identify the discloser only where the disclosure is not of the identity itself, is reasonably necessary to investigate the matter, and the person takes all reasonable steps to reduce the risk of identification. The defendant bears an evidential burden on s 1317AAE(4): Criminal Code s 13.3(3). Add a row for fair treatment of employees mentioned in the disclosure, or to whom it relates, which s 1317AI(5)(e) requires the policy to cover where a policy is required. If detriment within s 1317ADA is alleged, list the immediate containment steps for the lawyer to accept or reject. The lawyer supplies a de-identified copy. The tool does not receive the discloser's name or details likely to identify the discloser. The tool does not write the instruction that is sent to an investigator.

The lawyer decides the scope, who investigates, and what may be said. The lawyer writes any instruction that is actually sent. Identity itself is outside s 1317AAE(4). Authorised disclosure of identity is s 1317AAE(2) or, for ASIC, APRA or an AFP member, s 1317AAE(3). A tax investigation uses s 14ZZW. A public-sector investigation uses the Public Interest Disclosure Act 2013 (Cth) or the State or Territory Act, including any stop-action direction.

From the de-identified proposal to tell someone an identity, or information likely to lead to identification, build a permission table. For a corporations qualifying disclosure, row the s 1317AAE(2) recipients: ASIC, APRA, a member of the Australian Federal Police, a legal practitioner for advice or representation on the operation of the Part, a prescribed person or body, or the discloser's consent. Row s 1317AAE(3) separately: the disclosure is made by ASIC, APRA or an AFP member to a Commonwealth, State or Territory authority to assist that authority's functions or duties. Row s 1317AAE(4): the disclosure is not of the identity itself, is reasonably necessary for the investigation, and all reasonable steps are taken. For a tax qualifying disclosure, row s 14ZZW(2): the Commissioner, an AFP member, a legal practitioner for advice or representation on the operation of the Part, a prescribed person or body, or consent. Row the s 14ZZW(3) investigation exception in the same terms as the section. The ATO page gives an auditor as an example of an authorised body. Put that example in a query row for the lawyer. For a Commonwealth public interest disclosure, row s 20: disclosing or using identifying information, the penalty of imprisonment for 6 months or 30 penalty units or both, and the exceptions in s 20(3), including consent and a previous lawful publication. The lawyer supplies a de-identified copy. The tool does not receive the discloser's name or details likely to identify the discloser. The tool does not write the communication.

The lawyer decides whether the proposed communication is authorised and writes it if it proceeds. A corporations contravention of s 1317AAE(1) is an offence under s 1311(1) and a civil penalty provision under s 1317E. The section does not state a penalty in penalty units. Section 1317AAE(3) is available to ASIC, APRA and AFP members. Tax identity is s 14ZZW. The penalty stated in that section is imprisonment for 6 months or 60 penalty units, or both. The authorised recipients in s 14ZZW(2) are the Commissioner, an AFP member, a legal practitioner, a prescribed person or body, and the discloser by consent. The lawyer checks the ATO page's auditor example against s 14ZZW before treating an auditor as an authorised recipient of identity. Commonwealth public-sector identity is s 20 of the Public Interest Disclosure Act 2013 (Cth), and s 21 limits what a public official can be required to disclose or produce to a court or tribunal. A State or Territory public-sector disclosure uses that jurisdiction's Act.

From the de-identified chronology, build a limb-by-limb table for Corporations Act s 1317AAD. Public-interest column: a previous disclosure of that information that qualifies under s 1317AA(1); at least 90 days since that disclosure; no reasonable grounds to believe action is being, or has been, taken to address the matters; reasonable grounds to believe a further disclosure in accordance with the subsection would be in the public interest; a written notification after the 90 days to the body that received the previous disclosure, identifying that disclosure and stating the intention to make a public-interest disclosure; the recipient is a member of the Parliament of the Commonwealth, a State Parliament or a Territory legislature, or a journalist as defined in s 1317AAD(3); and the extent is no greater than necessary to inform that recipient of the s 1317AA(4) or (5) matter. Emergency column: the same previous s 1317AA(1) disclosure; reasonable grounds to believe the information concerns a substantial and imminent danger to the health or safety of one or more persons or to the natural environment; a written notification to the previous body identifying the previous disclosure and stating the intention to make an emergency disclosure; the same class of recipient; and the extent is no greater than necessary to inform the recipient of that danger. Set out the journalist definition: a person working in a professional capacity as a journalist for a newspaper or magazine, a radio or television broadcasting service, or an electronic service operated on a commercial basis or by a body that provides a national broadcasting service and similar to a newspaper, magazine, radio or television broadcast. The lawyer supplies a de-identified copy. The tool does not receive the discloser's name or details likely to identify the discloser. The tool does not write the disclosure or the notice.

The lawyer decides whether s 1317AAD is met and writes any notice and any advice on what may be said. The previous disclosure must qualify under s 1317AA(1). Section 1317AA(5)(e), a danger to the public or the financial system, is a disclosable-matter limb of the original disclosure. The emergency test in s 1317AAD(2)(b) is substantial and imminent danger to health or safety or the natural environment. This section is the corporations regime. A Commonwealth public-sector disclosure to a journalist or to any person in an emergency is assessed under s 26 of the Public Interest Disclosure Act 2013 (Cth). Item 1 of the table in s 26(1) is an internal disclosure to an authorised internal recipient or a supervisor, where the information tends to show disclosable conduct, or the discloser believes on reasonable grounds that it does, and the disclosure is not made in the course of the discloser's ordinary functions. Item 3 is an emergency disclosure: reasonable grounds to believe the information concerns a substantial and imminent danger to the health or safety of one or more persons or to the environment; no greater extent than necessary to alert the recipient; exceptional circumstances if there was no prior internal disclosure, or if the disclosure is made before the internal investigation is completed; and no intelligence information. The opened text of external-disclosure item 2 includes a prior internal disclosure, one of the investigation or time-limit conditions in column (c), a public-interest balance in column (e), a limit on how much is disclosed in column (f), no intelligence information, and column (i) on intelligence agencies except the ACIC. The opened table jumps from (c) to (e) and from (f) to (h). The lawyer reads item 2 in the 4 June 2026 compilation before relying on it. A State or Territory disclosure uses that jurisdiction's Act. The Queensland and NSW differences are in the versions.

From the de-identified chronology, build an issues table for a corporations compensation claim. Tag each event to s 1317AD(1): detrimental conduct causing detriment or threatening it; a belief or suspicion that the second person or any other person made, may have made, proposes to make, or could make a qualifying disclosure; and that belief or suspicion as the reason or part of the reason. Add rows for accessorial liability under s 1317AD(2) and for a body corporate's failure to fulfil a duty under s 1317AD(2A). Record the burden in s 1317AD(2B): the claimant bears the onus of adducing or pointing to evidence that suggests a reasonable possibility of the matters specified for the applicable subsection, and if that onus is discharged the other person bears the onus of proving the claim is not made out. Record that a threat may be express or implied, conditional or unconditional, and that it is not necessary to prove the person threatened feared the threat would be carried out. Tag detriment to the inclusive list in s 1317ADA. List the orders in s 1317AE(1), the employment-period consideration in s 1317AE(2) where termination or forced resignation is alleged, and the employer factors in s 1317AE(3), including reasonable precautions, due diligence, and whether the employer gave effect to a policy dealing with the s 1317AI(5) matters. Note the costs rule in s 1317AH for a proceeding on a s 1317AE matter. The lawyer supplies a de-identified copy. The tool does not receive the discloser's name or details likely to identify the discloser. The tool does not write the application, the orders sought, or any sentence for a filed document.

The lawyer decides whether a claim is open, who the respondents are, and what orders to seek, and writes the application. The victim need not be the whistleblower: s 1317AD(1) looks at a belief or suspicion about the second person or any other person. A public-sector reprisal is a different statute. Under the Public Interest Disclosure Act 2013 (Cth), s 13 defines a reprisal, s 13(2) lists detriment and its employment-position limb is alteration of an employee's position, s 13(3) says reasonable administrative action to protect the other person from detriment is not a reprisal to that extent, ss 14, 15 and 16 provide compensation, injunctions and apologies, other orders, and reinstatement, s 18 is the costs rule, and s 19 is the offence, with a penalty of imprisonment for 2 years or 120 penalty units or both. Those applications are made to the Federal Court or the Federal Circuit and Family Court of Australia (Division 2). A State or Territory reprisal claim uses that jurisdiction's Act.

Keep two remedies in separate columns. For 18 U.S.C. 1514A, list make-whole relief, reinstatement with the same seniority, back pay with interest, and special damages including litigation costs, expert witness fees, and reasonable attorney fees, and the complaint path to the Secretary of Labor. For the SEC protections page, list a private action after a written report to the Commission, and the remedies that page states. Do not add the two remedies together.

Section 1514A(b) allows a complaint to the Secretary of Labor, and a de novo district-court action if the Secretary has not issued a final decision within 180 days of filing and the delay is not due to the claimant's bad faith. An action under that paragraph is commenced not later than 180 days after the violation or after the employee became aware of it. The SEC protections page says employers may not retaliate against an employee who reported to the Commission, and that the rules require the report to be in writing before the retaliation to qualify under Section 21F. The page says the private action may seek double back pay with interest, reinstatement, reasonable attorneys' fees, and reimbursement for certain costs. It says the time limit is in Section 922 of Dodd-Frank and it does not print a number of days. A later answer on the same page also names litigation costs and expert witness fees. The lawyer picks the statute.

From the clause list the lawyer supplies, mark each clause that would enforce a contractual or other remedy, or exercise a contractual or other right, on the basis of a qualifying disclosure, or that would terminate a contract on the basis that the disclosure is a breach. Cite s 1317AB(1)(a), (1)(b) and (2). Mark separately whether s 1317AB(1)(c) could apply: the disclosure must qualify under s 1317AA(1) or s 1317AAD, and the immunity does not cover proceedings in respect of the falsity of the information. Record the note to s 1317AB(1): except for paragraph (c), the subsection does not prevent liability for the person's own conduct revealed by the disclosure. The tool proposes no replacement wording.

The lawyer decides whether the clause is affected by s 1317AB and writes any change. Qualified privilege and the bar on terminating a contract because the disclosure is a breach are s 1317AB(2). A disclosure that qualifies only under s 1317AA(2) or s 1317AA(3) still attracts s 1317AB(1)(a), (1)(b) and (2) where it qualifies for protection under the Part. Paragraph (1)(c) is confined to s 1317AA(1) and s 1317AAD. The lawyer reads the release against the facts of the matter. Settlement of a detriment claim is assessed on those facts and on s 1317AD and s 1317AE. A tax disclosure and a public-sector disclosure are checked against their own protection sections.

Quote the clause. Mark whether it waives rights or remedies, requires arbitration of a dispute arising under 18 U.S.C. 1514A, or restricts communication with the SEC about a possible securities-law violation. Set the statutory or rule sentence beside the clause. Do not rewrite the clause.

18 U.S.C. 1514A(e) says the rights and remedies in that section may not be waived by any agreement, policy form, or condition of employment, including a predispute arbitration agreement, and that no predispute arbitration agreement is valid or enforceable if it requires arbitration of a dispute arising under the section. The SEC protections page quotes Rule 21F-17(a): no person may take any action to impede an individual from communicating directly with the Commission staff about a possible securities law violation, including enforcing, or threatening to enforce, a confidentiality agreement with respect to such communications. The page says this protection is not limited to the employee-employer context, and that only the SEC may file an enforcement action for a violation of the rule. The lawyer decides whether the clause is within either sentence.

From the de-identified tax disclosure, build an element table under Taxation Administration Act s 14ZZT and stop. Column for s 14ZZT(1), to the Commissioner: eligible whistleblower, and the discloser considers the information may assist the Commissioner to perform functions or duties under a taxation law in relation to the entity or an associate within Income Tax Assessment Act 1936 s 318. Column for s 14ZZT(1A), to the Tax Practitioners Board or the Commissioner: eligible whistleblower, and the discloser considers the information may assist the Tax Practitioners Board under the Tax Agent Services Act 2009 or an instrument under it, in relation to the entity or an associate. The ATO page, last updated 2 October 2026, says protection was extended to Tax Practitioners Board whistleblowers from 1 July 2024. Put that date in the table as the ATO's statement. Column for s 14ZZT(2), to an eligible recipient: eligible whistleblower; reasonable grounds to suspect the information indicates misconduct or an improper state of affairs or circumstances in relation to the tax affairs of the entity or an associate; and the discloser considers the information may assist the recipient to perform functions or duties in relation to those tax affairs. Tax affairs means affairs relating to any tax imposed by or under, or assessed or collected under, a law administered by the Commissioner. Separate rows for s 14ZZT(3) (any individual to a legal practitioner for advice or representation on the operation of the Part), s 14ZZT(3A) (a prescribed entity of which the discloser is a member, for assistance on the Part), and s 14ZZT(3B) (a medical practitioner or psychologist, registered or licensed under a State or Territory law, for medical or psychiatric care, treatment or counselling, including psychological counselling). List eligible whistleblowers from s 14ZZU and eligible recipients from s 14ZZV, including that the subsections of s 14ZZV do not limit each other. There is no requirement for the discloser to identify. The lawyer supplies a de-identified copy. The tool does not receive the discloser's name or details likely to identify the discloser. The tool does not write the assessment.

The lawyer writes the assessment of whether the disclosure qualifies. The Commissioner limb and the Tax Practitioners Board limb use a 'considers that the information may assist' test. The misconduct suspicion test is the eligible-recipient limb in s 14ZZT(2). Eligible whistleblower categories in s 14ZZU use spouse or child, and dependant, for the family categories. The ATO page also says information incriminating the discloser is not admissible in criminal or penalty proceedings, that a disclosure revealing the discloser's own tax breach may give immunity against criminal or penalty proceedings, that this does not prevent a tax assessment or an administrative penalty for the person's own tax, and that the ATO may treat the disclosure as a voluntary disclosure when determining penalty. Those points are attributed to the ATO page. The lawyer confirms the corresponding sections before relying on them. The ATO channels on that page are the tip-off form, 1800 060 062, for tax practitioners 13 72 86 Fast Key Code 3 4, and post marked In confidence to the Australian Taxation Office, Tax Integrity Centre, PO Box 188, Albury NSW 2640, keeping the reference number. Unpaid superannuation about the discloser's own employer is the separate channel named on the page. The same page says public companies, large proprietary companies and proprietary companies that are trustees of registrable superannuation entities must have a corporate whistleblower policy by 1 January 2020, and that ASIC's Regulatory Guide 270 includes recommendations for incorporating tax whistleblower policies. Identity is decided under s 14ZZW, not under the corporations section.

From the de-identified Commonwealth public-sector file, once the lawyer has marked it as a disclosure under the Public Interest Disclosure Act 2013 (Cth), prepare an allocation and investigation worksheet. Record the discloser category from the Commonwealth Ombudsman page: a current or former public official, including the classes listed on that page and a person deemed by an authorised officer to be a public official. Record disclosable conduct from the table in s 29(1) items 1 to 10 and from s 29(2). Record that personal work-related conduct, defined in s 29A, is not disclosable conduct unless s 29(2A) applies, and that s 29(2B) keeps a disclosure available where it also includes personal work-related conduct. Record s 31: conduct is not disclosable conduct if it relates only to a policy or proposed policy of the Commonwealth Government, or to action taken or proposed by a Minister, the Speaker of the House of Representatives or the President of the Senate. For a contracted service provider, record the limit in s 30 and that a grant covered by a PGPA Act s 105C instrument is not a Commonwealth contract. Internal disclosure is item 1 of the table in s 26(1): to an authorised internal recipient or a supervisor; the information tends to show, or the discloser believes on reasonable grounds that it tends to show, disclosable conduct; and the disclosure is not made in the course of performing the discloser's ordinary functions. A disclosure may be oral or written, anonymous, and need not be asserted to be a disclosure under the Act: s 28. Section 28(4) says that section does not apply to a NACC disclosure. Allocation rows: s 43(3) and (4), the corruption-issue limit in s 43(4A), the personal work-related conduct note in s 43(4B), the allocation principles in s 43(5), consent or consultation before allocation to another agency under s 43(9), and best endeavours to decide within 14 days under s 43(11), counted from the day that subsection specifies. Notice rows: s 44 if allocating, including that the discloser's name and contact details go in the notice only if known and the discloser consents; s 44A if not allocating, including the referral step where another law or power is more appropriate; s 44B where a stop action direction prevents allocation. Investigation rows: the principal officer must investigate an allocated disclosure under s 47, subject to a stop action direction; the discretion not to investigate is s 48(1) paragraphs (a) and (c) to (i), and there is no paragraph (b) in the text; s 48(1A) says the principal officer cannot be satisfied of paragraph (ga) only because the conduct raises a corruption issue; s 49 is the separate investigative power; s 50, s 50AA and s 50A are the notices and the referral. The report contents are s 51. The investigation must be completed within 90 days after the day in s 52(1). The Ombudsman, or the IGIS in the cases in s 52(4), may extend the period by more than 90 days. A stop action direction has the meaning in the Act: a direction under s 43(1) of the National Anti-Corruption Commission Act 2022, including as applied by s 211 of that Act. The Ombudsman page says that if an authorised officer becomes aware of corrupt conduct that is serious or systemic, they must report it to the National Anti-Corruption Commission. Put that sentence on the worksheet as the Ombudsman's statement. The lawyer supplies a de-identified copy. The tool does not receive the discloser's name or details likely to identify the discloser.

The lawyer marks the file as a Commonwealth public interest disclosure before any 14-day or 90-day period is counted, decides allocation and whether to investigate, and signs the notices. The 14-day period is a best-endeavours period under s 43(11), not a hard deadline. The 90-day period runs from the day s 52(1) specifies for that file, and an extension is a decision of the Ombudsman or the IGIS. The lawyer confirms the current NACC Act provision for the serious-or-systemic reporting sentence on the Ombudsman page. Complaints about allocation can be made to the Ombudsman. The page gives PID@ombudsman.gov.au, with a subject line indicating the agency, 1300 362 072, and post to GPO Box 442, Canberra ACT 2601, marked Confidential Agency PID. The lawyer does not count these Commonwealth periods on a corporations file or on a State or Territory file. The NSW and Queensland differences are in the versions.

For a disclosure by an employee or applicant, list the recipients in 5 U.S.C. 2302(b)(8) that the opened text states in full: for the disclosure in subparagraph (B), the Special Counsel, the Inspector General of an agency, or another employee designated by the head of the agency to receive such disclosures. List a disclosure to Congress as subparagraph (C) describes it, and stop where the opened text of the classified limb was not fully used. State that 18 U.S.C. 1514A is the company-employee list and applies to the companies that section names.

Section 2302(b)(8) prohibits taking, failing to take, or threatening a personnel action because of a disclosure the employee or applicant reasonably believes evidences a violation of law, rule, or regulation, or gross mismanagement, a gross waste of funds, an abuse of authority, or a substantial and specific danger to public health or safety, subject to the limits each subparagraph states. Subparagraph (A) applies when the disclosure is not specifically prohibited by law and the information is not specifically required by Executive order to be kept secret in the interest of national defense or the conduct of foreign affairs. The informing provision requires employees to be told the means of a lawful disclosure of classified information to the Special Counsel, the Inspector General, Congress on the conditions that sentence states, or a designated employee. Section 1514A does not supply those recipients. No Office of Special Counsel procedure page was opened.

From the de-identified facts and the lawyer's proposed ground, list which statutory ground the facts appear to touch and the notices that follow. For a decision not to allocate, the grounds are s 43(4)(a) and (4)(b), read with s 43(4A) and (4B). The notices are s 44A: written reasons to the discloser if reasonably practicable, the referral details if another law or power is more appropriate, or the other courses of action if no referral is proposed, and notice to the Ombudsman or the IGIS as the section divides the case. Where a stop action direction prevents allocation, the notice is s 44B. For a decision not to investigate, or not to investigate further, the grounds are s 48(1)(a) and (c) to (i). There is no paragraph (b) in the text opened. Section 48(1A) qualifies paragraph (ga). Section 49 is the alternative of using a separate investigative power. The discloser notice is s 50, including reasons, with the deletions s 50(3) allows, and, where the principal officer has taken or proposes action under s 50AA, the referral details s 50(2)(b) requires. The Ombudsman or IGIS notice is s 50A. A stop action direction that prevents investigation has its own notice in s 50A(4) and in s 50(1)(c). The lawyer supplies a de-identified copy. The tool does not receive the discloser's name or details likely to identify the discloser. The tool does not write the reasons.

The lawyer chooses the ground, decides whether a referral is required, and writes the notice. Reasons to the discloser may be deleted to the extent s 44A, read with the allocation provisions, or s 50(3), allows. The Commonwealth grounds and notice sections are not the NSW or Queensland notices. The lawyer uses the Act and the agency procedure for the file's jurisdiction.

From the de-identified account of alleged detriment, prepare a support and risk-control plan for a Commonwealth public interest disclosure. Set out the s 13 reprisal test: conduct that results in detriment, or that consists of or results in a threat to cause detriment; a belief or suspicion that the second person or any other person has made, may have made, proposes to make or could make a public interest disclosure; and that belief or suspicion as the reason or part of the reason. The examples in s 13 include the discloser and a witness. Detriment includes the list in s 13(2). Paragraph (c) of that list is alteration of an employee's position to the employee's disadvantage. Section 13(3) provides that reasonable administrative action to protect the other person from detriment is not a reprisal to that extent. The plan lists support steps, who will have the discloser's identity, and which of those steps are reasonable administrative action to protect the person from detriment. The compilation outline records that the principal officer and authorised officers have a duty to protect a public official belonging to the agency from reprisals and points to ss 59(9) and 60(2). Put those section numbers on the plan for the lawyer to read. Identity handling on the same plan uses s 20 and the exceptions in s 20(3). The lawyer supplies a de-identified copy. The tool does not receive the discloser's name or details likely to identify the discloser. The tool does not write a direction to staff that will be sent.

The lawyer decides the controls, whether any proposed step is itself a reprisal or is reasonable administrative action under s 13(3), and writes any direction that is sent. The lawyer reads ss 59(9) and 60(2) before the duty is described to the agency. A corporations detriment response stays on the corporations investigation plan and the s 1317ADA list. A State or Territory agency uses its own Act. The NSW and Queensland differences are in the versions.

If the person is a federal employee or applicant, list a personnel action taken, not taken, or threatened because of a disclosure described in 5 U.S.C. 2302(b)(8). If the person is an employee of a company section 1514A covers, list discharge, demotion, suspension, threat, harassment, or other discrimination in the terms and conditions of employment because of a lawful act that section describes. Keep the two lists separate. Do not design the employer's investigation.

Section 2302(b)(8) is the prohibited personnel practice. Section 1514A forbids the listed acts by a covered company, its named subsidiary or affiliate, a nationally recognized statistical rating organization, or an officer, employee, contractor, subcontractor, or agent, because of the protected provision of information or assistance. The lawyer decides which statute applies and what support to offer. Neither opened page states a workplace support plan.

From the whistleblower policy the lawyer has already approved, fill a one-page eligible-recipient card. The fixed headings are: the eligible-recipient categories in s 1317AAC that the policy names; the instruction that a qualifying disclosure's identity, and information likely to lead to identification, is confidential under s 1317AAE unless an exception in that section applies; and the contact channel named in the policy. Leave any heading blank where the approved policy does not supply it. The card contains no facts of a disclosure and no person's name.

The lawyer checks the card when the policy is approved, and again when the policy or the named contact channel changes. A staff member uses the card to see who the approved policy authorises and which channel to use. The card is not an assessment of a disclosure, and it is not the policy.

If the workplace is a federal agency, copy onto the card the recipients in the informing provision of 5 U.S.C. 2302 for a lawful disclosure of classified information, and the subparagraph (B) recipients for the disclosure that subparagraph describes. If the workplace is a company covered by 18 U.S.C. 1514A, copy that section's recipient list. Note that the head of each agency must post whistleblower-protection information on the public website and on any employee-only portal. Leave a blank for the lawyer to add the agency's own address.

Section 2302(c) makes the head of each agency responsible for informing employees, in consultation with the Special Counsel and the Inspector General, of the rights and remedies under chapters 23 and 12, including the role of the Office of Special Counsel and the Merit Systems Protection Board, and the means of a lawful disclosure of classified information. The same section requires the information to be on the public website and any employee-only portal, and to be given to each new employee not later than 180 days after appointment. Section 1514A(a)(1) lists the recipients for an employee of a covered company. Neither page imposes an Australian company-policy duty.

From a de-identified workplace complaint, screen it against the personal work-related grievance provisions and stop there. For a corporations matter, use Corporations Act s 1317AADA. Subsections 1317AA(1) and (2) do not apply to the extent the information concerns a personal work-related grievance of the discloser and does not concern a contravention, or alleged contravention, of s 1317AC that involves detriment caused to the discloser or a threat made to the discloser. The information concerns a personal work-related grievance if it concerns a grievance about any matter in relation to the discloser's employment, or former employment, having or tending to have implications for the discloser personally, and the information does not have significant implications for the regulated entity, or another regulated entity, that do not relate to the discloser, and does not concern conduct referred to in s 1317AA(5)(c), (d), (e) or (f). The examples in the section, subject to that second limb, are an interpersonal conflict, a decision about engagement, transfer or promotion, a decision about terms and conditions of engagement, and a decision to suspend or terminate the engagement or otherwise to discipline the discloser. The note to s 1317AADA says a personal work-related grievance made to a legal practitioner may still qualify under s 1317AA(3). For a Commonwealth public-sector matter, use Public Interest Disclosure Act s 29(2A) and s 29A. Personal work-related conduct is not disclosable conduct unless it would constitute taking a reprisal, or an offence under s 19, or it is of such a significant nature that it would undermine public confidence in an agency, or it has other significant implications for an agency. Section 29(2B) says a disclosure is not prevented from being a public interest disclosure only because it also includes personal work-related conduct. The examples in s 29A include interpersonal conflict, including bullying or harassment, transfer or promotion, terms and conditions, disciplinary action, suspension or termination, and a review under Public Service Act s 33 or a comparable review. The tool does not decide whether the disclosure qualifies. The lawyer supplies a de-identified copy.

The lawyer decides whether s 1317AADA or s 29(2A) applies, and to what extent. This screen is not the decision that a disclosure qualifies for protection. A State or Territory public-sector complaint is screened on that jurisdiction's Act. The NSW Ombudsman page that was opened does not set out this test. The lawyer writes any advice.

Read the complaint. Say whether it describes conduct the employee reasonably believes violates 18 U.S.C. 1341, 1343, 1344, or 1348, an SEC rule or regulation, or a federal law relating to fraud against shareholders, and whether it describes a possible federal securities-law violation reported or to be reported to the Commission. If it describes neither, say so. Do not decide that the complaint is protected.

Those belief categories are the ones in 18 U.S.C. 1514A(a). The SEC program page describes information about possible federal securities laws violations. The protections page says retaliation protection under Section 21F follows a report to the Commission in writing. The opened pages do not contain a personal work-related grievance exclusion. The lawyer decides whether the complaint is inside either statute.

From a de-identified proposal to disclose outside an agency, list the further requirements in Public Interest Disclosure Act s 26(1) item 2 or item 3, as the opened table prints them. Item 2, external disclosure, is to any person other than a foreign public official. The opened table states: the information tends to show, or the discloser believes on reasonable grounds that it tends to show, disclosable conduct; on a previous occasion the discloser made an internal disclosure of information that consisted of or included the information now disclosed; one of the investigation or response conditions in column (c), including an investigation under Division 2 not completed within the time limit in s 52; column (e), the disclosure is not on balance contrary to the public interest; column (f), no more information is publicly disclosed than is reasonably necessary to identify one or more instances of disclosable conduct; column (h), the information does not consist of or include intelligence information; column (i), none of the conduct relates to an intelligence agency, except ACIC. The opened table jumps from (c) to (e) and from (f) to (h). Do not fill a column (d) or (g). The lawyer reads item 2 in compilation C2026C00225. Section 26(2A) says a response is taken not to be inadequate to the extent it involves action taken, being taken, or to be taken by a Minister, the Speaker of the House of Representatives, or the President of the Senate. Section 26(3) lists matters to which regard must be had for the public-interest balance, from paragraph (aa) through paragraph (f), including security, defence, international relations, relations with a State, the Australian Capital Territory, the Northern Territory and Norfolk Island, Cabinet information, information communicated in confidence by a foreign government or an international organisation, the administration of justice, legal professional privilege, and any other relevant matter. Item 3, emergency disclosure, is to any person other than a foreign public official. The opened table states: reasonable grounds to believe the information concerns a substantial and imminent danger to the health or safety of one or more persons or to the environment; the extent is no greater than necessary to alert the recipient to that danger; exceptional circumstances if there was no prior internal disclosure, or if the disclosure is made before the internal investigation is completed; and the information does not consist of or include intelligence information. The opened item 3 has no column (e). Item 4 is the legal-practitioner disclosure, not an external disclosure. Section 26(1A), the NACC disclosure, was not used to describe a route. The tool does not write the disclosure or any advice to make it. The lawyer supplies a de-identified copy.

The lawyer decides whether item 2 or item 3 is met, reads item 2 in the 4 June 2026 compilation before relying on the opened table, and writes any advice. Intelligence information has the meaning in s 41, which was read, and is applied by the lawyer. A State or Territory external disclosure is assessed on that jurisdiction's Act. The Queensland and NSW pages that were opened are in the versions.

From a de-identified account of a contractor's disclosure, test it against Public Interest Disclosure Act s 30 and s 29(1)(c). Section 29(1)(c) covers conduct engaged in by a contracted service provider for a Commonwealth contract, in connection with entering into, or giving effect to, that contract. Section 30(1): an individual who is a public official because they are an officer or employee of a contracted service provider and provide services for the purposes of the Commonwealth contract does not engage in conduct in connection with their position as such a public official unless the conduct is in connection with entering into, or giving effect to, the contract. Section 30(3): a Commonwealth contract is a contract to which the Commonwealth or an agency is a party, under which goods or services are to be, or were to be, provided to the Commonwealth or an agency, or for or on behalf of the Commonwealth or an agency in connection with the performance of its functions or the exercise of its powers. Section 30(4): a Commonwealth contract does not include a grant covered by an instrument made under Public Governance, Performance and Accountability Act s 105C. That instrument was not opened. Section 30(2) defines a contracted service provider as a person who is a party to the Commonwealth contract and responsible for providing the goods or services, or a subcontractor in the chain described in that subsection. The tool does not decide that the disclosure is a public interest disclosure. The lawyer supplies a de-identified copy.

The lawyer decides whether the contract is a Commonwealth contract and whether the conduct is in connection with entering into it or giving effect to it. A grant instrument under PGPA Act s 105C is read before a grant is treated as outside s 30(4). A State or Territory contractor disclosure is checked on that jurisdiction's Act. The lawyer writes any advice.

List whether the file describes a person bringing a civil action for that person and for the United States, in the name of the Government, and the seal facts in 31 U.S.C. 3730: filed in camera, under seal for at least 60 days, not served on the defendant until the court orders, and the Government's 60 days to intervene after it receives the complaint and the material evidence. Note any public disclosure and whether the person meets the original-source text printed in the section. On a separate line, note that an SEC award is the program on the SEC page. Do not state a relator's share. Do not state a contract-value threshold.

31 U.S.C. 3730(b) is the qui tam path. The complaint is served on the Government under the rule the section prints, Rule 4(d)(4); the code note says that citation probably should be Rule 4(i). The Government may seek extensions of the seal for good cause, in camera. The defendant need not respond until 20 days after the complaint is unsealed and served under Rule 4. The public-disclosure bar applies unless the Attorney General brings the action or the person is an original source. The current original-source text is an individual who either, before a public disclosure under subsection (e)(4)(a), voluntarily disclosed to the Government the information on which the allegations or transactions are based, or has knowledge that is independent of and materially adds to the publicly disclosed allegations or transactions and voluntarily provided the information to the Government before filing. The section prints the second limb as "(2) who has"; the code note says that is probably "or (ii) has". The SEC page is a different statute: an award of 10 percent to 30 percent of money collected in an action in which over $1 million in sanctions is ordered. The opened pages state no Commonwealth contract limit and no relator percentage.

From a de-identified draft investigation report, list the deletions the principal officer may make before a copy is given, and do not make them. Section 51(4) requires written notice of completion, together with a copy of the report, within a reasonable time, to the discloser if reasonably practicable, to the Ombudsman unless the IGIS case applies, and to the IGIS if the agency is an intelligence agency or is AUSTRAC, the Department of Home Affairs or the Australian Federal Police and the report relates to that agency's intelligence functions. Section 51(5) allows deletion from the discloser's copy of material likely to enable identification of the discloser or another person, or material whose inclusion would make the copy exempt under Freedom of Information Act Part IV, give it a national security or other protective security classification, make it contain intelligence information, or contravene a designated publication restriction. Section 51(6) allows deletion from the copy to the Ombudsman or the IGIS of material likely to enable identification, and material whose inclusion would contravene a designated publication restriction. The tool does not produce the copy that will be given. The lawyer supplies a de-identified draft.

The lawyer, or the principal officer, decides each deletion and approves the copy that is given. The report itself must still set out the matters in s 51(2). Deletions are from the copy, as the section provides. The lawyer writes any notice of completion.

From the decision the lawyer has marked, name the matching notification form on the Commonwealth Ombudsman PID tools and resources page, and stop. The page says agencies notify the Ombudsman of an allocation or reallocation, a decision not to allocate, a decision not to investigate or not to investigate further, an extension of time, a finalised investigation, and a stop action direction issued by the National Anti-Corruption Commission. The form titles on the page are Form 1(a) for an allocation, Form 1(b) for a reallocation, Form 2 for a decision not to investigate or not to investigate further, Form 3 for an extension of time, Form 4 for a decision not to allocate, Form 5 for a finalised investigation, and Form 6 for a stop action direction. The file name of Form 2 on the page includes a reference to s 48. The file name of Form 6 includes a reference to s 44B and s 50A. The form files were not opened. The page says completed forms are emailed to pid@ombudsman.gov.au. The tool does not complete or send the form. The lawyer supplies the decision type, not the discloser's name.

The lawyer downloads the current form from the tools page, completes it, and sends it. The form is the notification to the Ombudsman. It is not the notice to the discloser under s 44, s 44A or s 50, and Form 5 is not the investigation report under s 51. The tools page links an earlier compilation of the Act. The section text for the decision is compilation C2026C00225 of 4 June 2026. The page names the Public Interest Disclosure Standards Determination 2025 as in force from 1 April 2026, and the 2013 standard as in force until 31 March 2026. Those instruments were not opened.