Policy · In-House / General Counsel
Whistleblower policy (Corporations Act Part 9.4AAA and tax whistleblowers), with rules for AI and case-management tools
A whistleblower policy that covers every matter s 1317AI(5) of the Corporations Act requires, explains tax whistleblower protections, and adds strict rules so disclosures and identifying information never go into unapproved AI, transcription or translation tools.
- Kind
- Policy. A policy or procedure for a firm or client.
- Where it applies
- Australia
- AI use
- Yellow AI can help in set ways. A lawyer checks specific points before use.
- Law stated as at
- 17 October 2026
- Status
- Maintained. Checked against the cited sources on 17 October 2026.
- Version
- 1
- Source
- Written for this library
When to use it
Use for public companies, large proprietary companies and trustees of registrable superannuation entities, which must have a policy (ASIC has relieved not-for-profit public companies limited by guarantee with annual revenue under $1 million), and for other organisations that want one. Check sector rules (for example, banking and superannuation) and ASIC's current Regulatory Guide 270 before finalising.
How AI may be used
AI may help draft and maintain the policy and its training materials. Disclosures, and anything that could identify a discloser, must stay out of AI tools unless Legal has approved a tool for that purpose with strict access controls; AI never decides whether a disclosure qualifies.
AI may
- Draft and update the policy and plain-English training materials from this precedent and the legislation, for legal review.
- Check the policy against each paragraph of s 1317AI(5) and list gaps.
- Prepare de-identified statistical reports for the board from data that has already been de-identified by an authorised officer.
AI must not
- Must not receive a disclosure, the discloser's identity or information likely to identify them, except in a tool approved under clause 10.
- Must not decide whether a disclosure qualifies for protection, whether to investigate, or what the outcome is.
- Must not transcribe or translate whistleblower interviews in a general-purpose AI tool.
The lawyer checks
- Every matter in s 1317AI(5) is covered and the policy is available to officers and employees.
- Eligible recipients and the external channel are named and current.
- The case-management and any AI tools meet clause 10 and access is logged.
Method: how the Green, Yellow and Red levels are decided. This is guidance for planning, not legal advice.
Official form
Open the official form. Always use the current version from the issuer.
Read the full text
The full text is for signed-in accounts. It is free. When you sign in you can:
- read the whole precedent, with its drafting notes beside it;
- copy it, or download it as a Word file or Markdown;
- add it to your firm’s knowledge base, so colleagues can find it;
- let the AI tools you connect read it from that knowledge base.
The summary, the law it rests on and the AI-use guidance above stay public. Privacy.
More in In-House / General Counsel
- Legal services request and triage form (in-house legal team)
- Legal professional privilege protocol for in-house teams (including AI tools and meeting transcription)
- Board legal and regulatory risk report (memo template, including AI risk and how the paper was prepared)
- Litigation hold (document preservation) notice, covering chat, AI prompts, outputs and meeting transcripts
- AI tool approval request, risk assessment and register entry (legal team and business use)
- Organisational AI use policy: completion guide for the National AI Centre template (legal team additions)
All precedents for In-House / General Counsel · Tasks and AI use in this area