Form · Whistleblowing & Public Interest Disclosures
Eligible-recipient intake record for a corporations or tax disclosure
An internal record for the person who receives a corporations or tax disclosure, with the recipient categories in ss 1317AAC and 14ZZV and a place for identity that is not filled by a tool.
- Kind
- Form. A form to complete, or a guide to completing an official one.
- Where it applies
- Commonwealth
- AI use
- Yellow You and the tool draft together, with you directing. You check every statement you rely on.
- Law stated as at
- 22 October 2026
- Status
- Maintained. Checked on 22 October 2026 against the 8 authorities it cites, for Commonwealth.
- Version
- 1
- Source
- Written for this library
When to use it
Use when an officer, auditor, actuary, tax agent, trustee, partner or other person who may be an eligible recipient receives information that may be a disclosure under Corporations Act Part 9.4AAA or Taxation Administration Act Part IVD.
Used for these tasks
- Advise a prospective discloser which recipient to use so the corporations disclosure qualifies for protection
- Decide whether telling someone a whistleblower's identity is permitted
- Assess a disclosure about tax affairs under the tax whistleblower regime
Each task page says how far AI may help with the task and what the lawyer must review.
How AI may be used
AI may complete the record from a de-identified note of what was received and which recipient category the lawyer has marked. The name stays on the secure file.
AI may
- Tick the regime and the recipient category the lawyer has already marked
- Record the date, the medium and whether the discloser asked to remain anonymous
- Leave a blank for the secure-file reference where the name, if given, is stored
AI must not
- Must not receive the discloser's name or other identifying details
- Must not decide that the disclosure qualifies for protection
- Must not treat a disclosure to a legal practitioner as a disclosure to ASIC, APRA, the Commissioner or the Tax Practitioners Board
The lawyer checks
- The recipient fits a category in s 1317AAC or s 14ZZV, or the disclosure is the legal-practitioner route in s 1317AA(3) or s 14ZZT(3)
- Identity is stored only where s 1317AAE or s 14ZZW allows the recipient to keep it, and is not copied into the working note
- A personal work-related grievance is marked for the separate screen and is not treated, by itself, as the end of the matter
Method: how the Green, Yellow and Red levels are decided. This is guidance for planning, not legal advice.
Read the full text
The full text is available after you log in. It is free. When you log 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 Whistleblowing & Public Interest Disclosures
- Whistleblower policy for a company under Corporations Act section 1317AI
- Allocation notice and notice to the discloser under the Public Interest Disclosure Act
- Protection-from-detriment checklist for a corporations or public-sector disclosure
- Investigation report for a disclosure allocated under the Public Interest Disclosure Act
- Commonwealth Ombudsman public interest disclosure notification forms
All precedents for Whistleblowing & Public Interest Disclosures · Tasks and AI use in this area