---
title: "Eligible-recipient intake record for a corporations or tax disclosure"
url: "https://ailawframework.com/precedents/whistleblowing-and-public-interest-disclosures/eligible-recipient-intake-record"
type: "precedent"
site: "AI Law Framework"
id: "a67-eligible-recipient-intake-record"
area_id: "A67"
kind: "form"
ai_level: "yellow"
version: 1
task_ids: ["A67-SB20261022-1", "A67-SB20261022-4", "A67-SB20261022-8"]
law_stated_as_at: "2026-10-22"
---

# 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.

Canonical page: https://ailawframework.com/precedents/whistleblowing-and-public-interest-disclosures/eligible-recipient-intake-record  
Law stated as at: 2026-10-22

Site index for agents: https://ailawframework.com/llms.txt

## Key facts

- Kind: Form. A form to complete, or a guide to completing an official one.
- Practice area: [Whistleblowing & Public Interest Disclosures](https://ailawframework.com/precedents/whistleblowing-and-public-interest-disclosures.md)
- Jurisdictions: Commonwealth
- AI level: Yellow. You and the tool draft together, with you directing. You check every statement you rely on.
- Law stated as at: 2026-10-22
- Status: Maintained. Checked on 2026-10-22 against the 8 authorities it cites, for Commonwealth.

## 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](https://ailawframework.com/practice/whistleblowing-and-public-interest-disclosures/advise-a-prospective-discloser-which-recipient-to-use-so-the-corporation.md)
- [Decide whether telling someone a whistleblower's identity is permitted](https://ailawframework.com/practice/whistleblowing-and-public-interest-disclosures.md#A67-SB20261022-4)
- [Assess a disclosure about tax affairs under the tax whistleblower regime](https://ailawframework.com/practice/whistleblowing-and-public-interest-disclosures.md#A67-SB20261022-8)

## 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

## Authorities

- [Corporations Act 2001 (Cth) s 1317AA](https://classic.austlii.edu.au/au/legis/cth/consol_act/ca2001172/s1317aa.html)
- [Corporations Act 2001 (Cth) s 1317AAA](https://classic.austlii.edu.au/au/legis/cth/consol_act/ca2001172/s1317aaa.html)
- [Corporations Act 2001 (Cth) s 1317AAC](https://classic.austlii.edu.au/au/legis/cth/consol_act/ca2001172/s1317aac.html)
- [Corporations Act 2001 (Cth) s 1317AAE](https://classic.austlii.edu.au/au/legis/cth/consol_act/ca2001172/s1317aae.html)
- [Taxation Administration Act 1953 (Cth) s 14ZZT](https://classic.austlii.edu.au/au/legis/cth/consol_act/taa1953269/s14zzt.html)
- [Taxation Administration Act 1953 (Cth) s 14ZZU](https://classic.austlii.edu.au/au/legis/cth/consol_act/taa1953269/s14zzu.html)
- [Taxation Administration Act 1953 (Cth) s 14ZZV](https://classic.austlii.edu.au/au/legis/cth/consol_act/taa1953269/s14zzv.html)
- [Taxation Administration Act 1953 (Cth) s 14ZZW](https://classic.austlii.edu.au/au/legis/cth/consol_act/taa1953269/s14zzw.html)

## Full text and drafting notes

The full text and the drafting notes are not part of this public page. Signed-in firm accounts can read them at https://ailawframework.com/precedents/whistleblowing-and-public-interest-disclosures/eligible-recipient-intake-record and through the signed-in MCP connector https://ailawframework.com/mcp/firm.

*Practice guidance for planning and review. Confirm current primary sources and the requirements of the actual matter. This is general information, not legal advice.*