1          Introduction

Suited to Success Ltd (STS) is a Public Company Limited by Guarantee under the Corporations Act 2001 (Cth) and a Public Benevolent Institution (PBI) with Deductible Gift Recipient (DGR) status.  STS offers business clothing and support to people who are unemployed and struggling to enter or return to the workforce, building their skills and confidence for employability to thrive in work and life.  STS programs include the Dress for Success® Brisbane styling service for women.

From 1 January 2020, some entities in Australia, including companies limited by guarantee, are required to have a Whistleblower Policy that complies with the Corporations Act 2001 (Cth).  While small not-for-profits or registered charities with annual revenue of less than $1 million such as STS are exempt from this requirement, all companies limited by guarantee must still comply with the Whistleblower protections in the Corporations Act from 1 July 2019. 

The STS Board is committed to exemplary corporate governance and to fostering a culture of legal, ethical and moral behaviour across STS.  It expects directors, officers, employees and volunteers to observe high standards of business and personal ethics in the conduct of their duties and responsibilities, practicing honesty, professionalism and integrity as well as complying with all applicable laws and regulations.

To meet these commitments and our legal obligations, STS has developed and will maintain this Whistleblower Policy (Policy) in line with ASIC Regulatory Guidance 270, Nov 2019.

Whistleblowing is the deliberate and voluntary disclosure in line with this Policy, of wrongdoing, by a person who has, or has had, access to privileged data, events or information about illegal, immoral or illegitimate practices controlled by STS. 

2          Purpose

STS is committed to the highest standards of conduct and ethical behaviour in all business activities, and to promoting and supporting a culture of honest and ethical behaviour, corporate compliance and strong governance that will underpin our long-term sustainability and reputation.

Employees and others working closely with STS are often the best source of information when things are not quite right. This Policy is an important element in detecting corrupt, illegal or other undesirable conduct at STS by encouraging ‘blame free’ reporting of serious wrongdoing and deterring wrongdoing in line with STS’s risk management and governance framework.  It will help identify wrongdoing that may not be uncovered unless there is a safe and secure process for disclosure where individuals have the confidence to speak up.

This Policy explains:

a)  how to speak up by reporting concerns about wrongdoing

b)  the protections provided to a person who reports wrongdoing (Whistleblower)

c)   STS procedures for dealing with reports of wrongdoing

Creating a supportive environment where people feel safe to speak up underpins the STS culture. When people do not speak up, this undermines the culture and exposes STS to risks.  STS encourages speaking up about concerns of wrongdoing involving STS. There are measures in place to ensure no one is discouraged from speaking up or disadvantaged or victimised for doing so.

This Policy covers the processes for dealing with reports or disclosures of suspected wrongdoing or improper conduct within STS made by employees, volunteers and other stakeholders in a confidential and secure manner.   It provides transparency around STS’s procedures for receiving, handling and investigating disclosures, ensuring that any wrongdoing is identified and dealt with appropriately and on a timely basis.

This Policy ensures that individuals can identify and report wrongdoings and concerns about improper conduct safely, securely and confidentially, knowing that they will be protected and supported by STS.

This Policy is designed to comply with the requirements of the Corporations Act 2001 (Cth) to ensure that available protections are afforded to a Whistleblower and meets STS’s legal and regulatory obligations aligned with the ASX Corporate Governance Principles and Recommendations and relevant standards. If anything in this Policy is inconsistent with any law imposed on STS, that legal obligation or the ‘higher standard’ will prevail over this Policy.

3          How to find the STS Whistleblower Policy

STS encourages people to speak up about wrongdoing and is committed to ensuring that this Policy is easily accessible by those covered by it. This Policy including any updates or amendments will be available on the STS website and in the STS office.

STS will provide training to every employee and volunteer including specialist training to individuals with specific responsibilities in relation to this Policy.

4          Who may make a report

Recognising the value of transparency and accountability in all its operations, STS encourages the reporting of actual or potential improper conduct or wrongdoing where there are reasonable grounds to do so, without fear of intimidation, disadvantage or reprisal.

A person who, whether anonymously or not, attempts to report a wrongdoing and wants protection against reprisal or retribution in line with this Policy is known as a Whistleblower.

An Eligible Whistleblower is an individual who is or has been associated with STS as:

a)  an employee, volunteer, officer or contractor

b)  a supplier of services or goods (whether purchased or donated) including their employees

c)  a relative, dependant or spouse of any of the above

STS expects a Whistleblower to act honestly and ethically, and to make any report on reasonable grounds and in good faith. Anyone who knowingly makes a false report or disclosure may be subject to disciplinary action determined by the Board.  This will depend on the severity, nature and circumstance of any false disclosure and may include dismissal.

STS will protect and support a Whistleblower from any detrimental conduct when in good faith, they report wrongdoing as outlined in this Policy.

5          What to report under this Policy

Any concerns about wrongdoing should be reported. This means any misconduct or improper state of affairs or circumstances in relation to STS whether past, present or likely future activity.

It is expected that anyone reporting a wrongdoing as defined in this Policy has reasonable grounds to suspect the information they are disclosing is true, but there will be no penalty if the information turns out to be incorrect.

A Whistleblower is expected to provide information upon which their suspicion is based, but are not required to have all the details or have conducted their own investigation.

Examples of wrongdoing or reportable conduct covered by this Policy include:  

a)  criminal or illegal activity such as theft, drug sale or usage, violence or threatened violence or property damage

b)  corruption such as soliciting, offering or accepting a bribe, or facilitating payments or other benefits

c)   dishonest or unethical behaviour detrimental to STS’s financial position or reputation

d)  breach of laws or regulations

e)  breach of STS’s Code of Conduct or Policies including improper use of Personal Information as described in the STS Privacy Policy or unauthorised use of confidential information

f)   non-disclosure of conflicts of interest

g)  financial fraud or mismanagement including falsifying financial or corporate reporting

h)  serious mismanagement or improper use of STS’s resources or intellectual property

i)    maladministration including acts or omissions that are negligent, unjust, oppressive, discriminatory or based on improper motives

j)   conduct endangering health and safety or causing damage to the environment

k)  deliberate concealment of any of the above

Personal work-related grievances should not be reported under this Policy UNLESS they involve any wrongdoing listed above.

6          Reporting grievances not covered by this Policy

Personal work-related grievances that do not involve wrongdoings as detailed in this Policy, should be raised with the CEO.  Any issues that which cannot be resolved through discussions with the CEO, should be raised through procedures detailed in the STS Complaints, Disputes and Grievances Policy.  

Personal work-related grievances not covered by this Policy that generally have personal implications for a past or present employee or volunteer include:

a)  interpersonal conflict between individuals

b)  concerns about an individual’s behaviour

c)   a decision relating to an individual’s engagement, transfer or promotion

d)  an individual’s terms and conditions of engagement

e)  decisions relating to the performance or discipline of an individual

f)   a decision relating to the termination of employment or volunteering agreement

Disclosures or reports which are not about wrongdoings covered by this Policy do not qualify for protection under the Corporations Act 2001 (Cth) but may be protected under other legislation such as the Fair Work Act 2009.

7          How you can make a Disclosure or Report

A disclosure or report must be submitted in writing marked CONFIDENTIAL containing enough information to form a reasonable basis for investigation including known details such as:

a)  date

b)  time

c)   location

d)  name(s) of person(s) involved

e)  possible witnesses to the event

f)   evidence of the events such as copies of documents, emails

g)  any steps already taken to report the matter or to resolve the concern

The disclosure should be delivered to Suite 2, 47 Anderson St, Fortitude Valley, QLD 4006 in a sealed envelope or by email to whistleblower@suitedtosuccess.org, marked for the attention of one of the following Eligible Recipients at STS, namely the Board Chair, CEO or Company Secretary.

A Whistleblower can contact one of the above to obtain additional information before making a disclosure, or raise the matter with another of the STS directors listed on the STS website.

Where a Whistleblower is not comfortable making an internal report to STS, the matter may be reported directly to an external regulatory body such as ASIC, APRA or the ATO.  Information on making a Whistleblower report to ASIC can be found on their website https://asic.gov.au/about-asic/asic-investigations-and-enforcement/whistleblowing/how-asic-handles-whistleblower-reports/

STS will protect individuals who report wrongdoing by maintaining confidentiality of the reports and the identity of the Whistleblower. 

While STS encourages Whistleblowers to identify themselves, reports can be submitted anonymously or under a pseudonym.  However it may not be possible to investigate a report if the Whistleblower cannot be contacted and insufficient information is provided.  Ideally the Whistleblower should provide some contact details for ongoing two-way communication that will allow STS to ask follow-up questions and better understand the context of the wrongdoing as well as to provide feedback.  An anonymous Whistleblower can refuse to answer questions that could reveal their identity at any time.

Where no name is provided, STS will assess the report in the same way as if the Whistleblower’s identity had been revealed, and any investigation will be conducted as well as possible given any constraints.

Any investigation will be conducted in accordance with the principles of fairness and natural justice.

8          What kind of reports are protected

If a Whistleblower acts honestly and ethically with reasonable grounds to suspect wrongdoing, even when their concerns turn out to be mistaken, STS will support and protect them and any other individuals conducting, assisting or participating in an investigation. 

Whistleblower protection will only apply to disclosures or reports made in accordance with this Policy when the following criteria are met:

a)  it must be made by an Eligible Whistleblower

b)  there must be reasonable grounds to suspect that the information they are reporting concerns a wrongdoing or misconduct relating to STS, constitutes an offence or contravention or represents a danger to the public or the financial system

c)   it must be submitted to one of the following Eligible Recipients:

(i)     the Board Chair, CEO or Company Secretary of STS

(ii)    a regulatory body such as ASIC, APRA, ATO

(iii)   a legal practitioner for the purpose of obtaining legal advice or representation

Legal protections provided under the Corporations Act 2001 (Cth) and Taxation Administration Act are detailed in Appendix 1 of this Policy and include:

d)  identity protection (confidentiality)

e)  protection from detrimental acts or omissions

f)   compensation and remedies

g)  civil, criminal and administrative liability protection

A Whistleblower will still qualify for statutory protection even if their disclosure turns out to be incorrect or is not substantiated.

8.1     Identity Protection & Confidentiality

STS is committed to the fair treatment of any employee, volunteer, director or officer mentioned in a protected disclosure, including those who are the subject of a disclosure.

STS will maintain confidentiality of all Whistleblower reports.

The identity of an individual accused of wrongdoing by a Whistleblower will be kept confidential and they will have an opportunity to respond to allegations before any adverse findings are made and disciplinary action taken.

STS will fully protect the confidentiality of a Whistleblower’s identity, reducing the risk that they will be identified from the information contained in a disclosure. 

STS will only disclose the Whistleblower’s identity and any information that might to lead to their identification if:

a)  the Whistleblower gives their consent

b)  the issue is reported to ASIC, APRA, the AFP, the Commissioner of Taxation for tax-related reports or a Commonwealth or State authority for the purpose of assisting the authority perform its functions or duties

c)   the issue is raised with a lawyer for the purpose of obtaining legal advice or representation  

d)  it is reasonably necessary during an investigation to disclose information that may lead to discovery of a Whistleblower’s identity, taking all reasonable steps to prevent identification

e)  disclosure is needed to prevent or lessen a threat to a person’s health, safety or welfare

It is illegal for a person to identify a Whistleblower, or disclose information that is likely to lead to their identification unless one of the above exceptions applies. STS may take disciplinary action against individuals that breach the confidentiality of a Whistleblower including summary dismissal.

If a Whistleblower believes that their confidentiality has been breached, a complaint can be lodged with STS or with a regulator such as ASIC, APRA, the AFP or the ATO, for investigation.

Despite the protections provided by STS, a Whistleblower’s identity may be obvious if:

f)   they have mentioned to others that they are considering making a report

g)  they are one of a limited number of people with access to the information

h)  the report relates to information that has previously been provided privately and in confidence

8.2     Detrimental Conduct Prohibited

STS will not tolerate any Detrimental Conduct in relation to a Whistleblower report and strictly prohibits all forms of such conduct against Whistleblowers and any individuals involved in an investigation.

Detrimental Conduct means any actual or threatened conduct including:

a)  retaliation, dismissal, suspension, demotion, or termination

b)  harassment, bullying, threats or intimidation

c)   personal or financial disadvantage

d)  unlawful discrimination subject to current or future bias, or derogatory treatment

e)  physical or psychological harm or injury

f)   damage or threats to property, business, financial position or reputation

g)  revealing the person’s identity as a Whistleblower without consent or contrary to law

h)  any other conduct that constitutes retaliation or reprisal

STS will take all reasonable steps to protect individuals from Detrimental Conduct and will take appropriate action where such conduct is identified.  Such steps may include allowing the Whistleblower to work from home, reassigning them to a different role at the same level, or reassigning or relocating other individuals involved in the reportable conduct.

Anyone engaging in Detrimental Conduct under this Policy will be subject to serious consequences determined by the Board, including disciplinary action and/or termination of engagement or contracts. They may also be subject to civil and criminal penalties.

Any Detrimental Conduct in violation of this Policy should be reported immediately in writing to one of the STS Eligible Recipients and will be treated as a disclosure of wrongdoing.

A Whistleblower may seek independent legal advice or contact regulatory bodies such as ASIC, APRA or the ATO, if they believe they have suffered detriment.

A Whistleblower can seek compensation and other remedies through the courts if they suffer loss damage or injury because of a Disclosure.

8.3    Specific protections and remedies

Australian law provides the following protections when a Protected Disclosure is made:

a)  the Whistleblower is not subject to any civil, criminal or administrative liability for making the disclosure unless they make a false disclosure

b)  no contractual or other remedy may be enforced or exercised against the Whistleblower on the basis of their disclosure

c)   unless the disclosure has been made to a regulator such as ASIC or the proceedings relate to falsifying a Disclosure, the information provided may not be admissible evidence against a Whistleblower in criminal proceedings or in proceedings for the imposition of a penalty, other than proceedings in respect of the falsity of the information.

Except as provided in paragraph (c) above, the protections under Australian law do not grant immunity for any misconduct a Whistleblower has engaged in that is revealed in their disclosure.

Compensation and other remedies may be available to a Whistleblower through the courts for loss, damage or injury suffered because of a disclosure or if STS fails to take reasonable precautions and exercise due diligence to prevent Detrimental Conduct. In such circumstances the Whistleblower is encouraged to seek independent legal advice.

A Whistleblower is protected from the following in relation to their disclosure:

d)  civil liability such as legal action for breach of an employment contract, duty of confidentiality or another contractual obligation

e)  criminal liability such as attempted prosecution for unlawfully releasing information, or other use of the disclosure against the Whistleblower in a prosecution other than for making a false disclosure

f)   administrative liability such as disciplinary action for making the disclosure.

9          Procedures

9.1    What happens when a Whistleblower report is received

The Recipient of a Whistleblower report will forward it to the other two Eligible Recipients at the earliest opportunity and together they will review the report focusing on the substance rather than the motive to determine if it is protected, namely:

a)  Made by an Eligible Whistleblower according to this Policy

b)  Submitted to an Eligible Recipient

c)   Where there are reasonable grounds to suspect that the information reported concerns a wrongdoing relating to STS

Where it is unclear if a Disclosure qualifies for protection, the Whistleblower will be treated as if they were protected.

The Board Chair, Company Secretary and CEO will confer to appoint a Whistleblower Investigator (WI) and, where contact details are provided, will confirm receipt of the report and next steps to the Whistleblower within two business days.  The WI may be one of the Eligible Recipients.

Where the disclosure involves one of the Eligible Recipients, the recipient will forward the report only to the person not involved, and they will determine if the Whistleblower is protected and nominate an appropriate WI.

Where the disclosure involves the other two Eligible Recipients, the Recipient will confer with the Chair of the Governance Committee to determine if the report is protected, appoint an appropriate WI and confirm receipt and next steps to the Whistleblower.

9.2    Conducting an investigation

The WI is responsible for progressing management of the Whistleblower report and conducting any subsequent investigation:

a)  identifying any conflicts of interest

b)  determining whether external authorities need to be notified

c)   determining whether a formal, in-depth investigation will be conducted

d)  determining the nature and scope of any investigation including internal and external people involved, any technical, financial or legal advice required and the timeframe

e)  maintaining contact with the Whistleblower as appropriate

f)   keeping the Board informed and updated

Any Disclosure received under this Policy will be reported to the STS Board after its receipt and at the conclusion of any investigation.  The report should not identify or lead to the identification of a Whistleblower and should include:

g)  the subject matter of the Disclosure

h)  the status of the Disclosure

i)    the category and status of person making the Disclosure such as past or present employee or volunteer, or current or past supplier or contractor

j)   the action taken, timeframe and outcome

If there is insufficient information to warrant further investigation, or the initial review identifies there is no case to answer, the Whistleblower will be notified as soon as possible.

Any investigation will be objective and fair and may involve third parties while preserving confidentiality of all parties concerned and observing best practice.  It will be independent of the Whistleblower and the people who are the subject of the report. The investigation process will vary depending on the nature of the wrongdoing and the amount of information provided.   

9.3    Maintaining confidentiality and privacy

STS will ensure the confidentiality of its investigation process including maintaining appropriate records and documentation throughout its process for managing a Whistleblower report. 

STS respects the privacy of any personal information that may be disclosed in a Whistleblower report and any subsequent investigation. STS will manage such personal information in line with its Privacy Policy that is based on the Information Privacy Act 2009 (Privacy Act) and the Australian Privacy Principles (APPs) established under the Privacy Act.

All possible measures will be taken to maintain the confidentiality of the Whistleblower and those involved in any Whistleblower report including:

a)  all paper and electronic documents and other materials relating to a Whistleblower report will be be marked confidential and stored securely with access limited to those directly involved in managing and investigating the disclosure

b)  all personal information, reference to the Whistleblower or other information that is likely to lead to their identification will be redacted

c)   the Whistleblower will be referred to in a gender-neutral context

d)  where possible, the Whistleblower will be contacted to identify any aspects of their Disclosure that could inadvertently identify them and if necessary seek their consent for limited disclosure to those involved in the investigation

e)  communications and documents relating to a Whistleblower investigation will only be sent to a STS email address or a printer that cannot be accessed by other employees or volunteers

f)   each person involved in handling and investigating a disclosure will be reminded about the confidentiality requirements, noting that an unauthorised disclosure of a Whistleblower’s identity may be a criminal offence

9.4    Reporting

At the end of the investigation, the WI will submit a Confidential report to the STS Board outlining:

a)  a finding of all relevant facts

b)  a determination as to substantiation of the allegation(s) or otherwise

c)   any disciplinary action taken which will be dependent on the severity, nature and circumstances of the Reportable Conduct and may include dismissal

d)  a recommended response to the Whistleblower if their identity is known having regard to STS privacy and confidentiality obligations.

The report will be referred to the STS Risk Management and Governance Committees and to the CEO for appropriate action.

If the Whistleblower is not satisfied with the outcome, they may request a review by the STS Board identifying the areas of concern.  STS is not obliged to reopen an investigation and can conclude a review if it finds that the investigation was conducted properly, or new information is either not available or would not change the findings of the investigation

If the Whistleblower remains dissatisfied with the outcome, they may lodge a complaint with ASIC or ACNC.

10          Roles and Responsibilities

The STS Board is responsible for:

a)  ensuring that this Policy is in place and regularly reviewed

b)  ensuring that all Board members and the CEO are aware of and trained in this Policy including specialist training in any specific roles

c)   reviewing all Whistleblower investigation findings and recommendations

d)  through its Risk Management Committee, establish processes to assess and control the risk of Detrimental Conduct based on the existing risk management framework, keeping appropriate records of its risk assessments and risk control plans.

The CEO is responsible for:

e)  the overall administration of this Policy and monitoring its implementation ensuring that appropriate procedures and controls are in place

f)   ongoing review of the suitability and effectiveness of this Policy

g)  protecting the Whistleblower from Detrimental Conduct and providing support as necessary

h)  maintaining Whistleblower confidentiality where relevant and as required by law

i)    reviewing and considering any complaints of Detrimental Conduct or any concern that the report has not been dealt with in accordance with this Policy

j)   ensuring that all employees and volunteers are trained in and comply with this Policy and associated procedures

k)  ensuring this Policy is easily accessible through means such as:

(i)     advice in briefing sessions and team meetings

(ii)    posting on the STS website

(iii)   inclusion in operational policy and procedures manuals for employees and volunteers

(iv)   inclusion in induction packs and training for new employees and volunteers

All employees and volunteers are responsible for complying with this Policy.

Specific role responsibilities of Eligible Recipient and Whistleblower Investigator are detailed elsewhere in this Policy.

11       Monitoring and reporting on the effectiveness of the Policy

STS will keep statistics on Disclosures received and monitor the effectiveness of this Policy to ensure compliance with its legal obligations.

The STS Company Secretary will maintain a Register of Whistleblower Disclosures under this Policy and will provide an annual report to the Board including:

a)   the total number of Disclosures received and the number that are covered by this Policy

b)   the types of matters reported and outcomes

c)   timeframes for handling and investigating Disclosures

d)   communications with the Whistleblower

12       Related Documents

a)    STS Privacy Policy

b)    STS Code of Conduct

c)    STS Complaints, Disputes and Grievances Policy

13      Policy changes

This Policy is approved by the STS Board and reviewed every 2 years.  STS reserves the right to revise or supplement this Policy from time to time. 

Any updated version of this Policy will be posted on our website http://suitedtosuccess.org and will be effective from the date of Board approval.

Appendix 1

Special protections under Part 9.4AAA of the Corporations Act 2001 (Cth)

The Corporations Act gives special protection to disclosures about any misconduct or improper state of affairs relating to STS by an Eligible Whistleblower when the report is made to:

a)  a STS Eligible Recipient

b)  ASIC

c)   APRA

d)  a legal practitioner for the purpose of obtaining legal advice or legal representation

In addition the Whistleblower must have reasonable grounds to suspect that the information being disclosed concerns misconduct, or an improper state of affairs or circumstances in relation to STS.

This may include a breach of legislation including the Corporations Act, an offence against the Commonwealth punishable by imprisonment for 12 months or more, or conduct that represents a danger to the public or financial system.

Examples of a breach of the Corporations Act include insolvent trading, breach of the continuous disclosure rules, failure to keep accurate financial records, falsification of accounts, failure of a director or other officer to act with the care and diligence that a reasonable person would exercise, or to act in good faith in the best interests of the corporation or failure of a director to give notice of any material personal interest in a matter relating to the affairs of the company.

Whistleblower protections include:

e)  Immunity from any civil, criminal or administrative legal action or disciplinary action

f)   no contractual or other remedies may be enforced, and no contractual or other right may be exercised

g)  in some circumstances, non-admissibility of the reported information in criminal proceedings or in proceedings for the imposition of a penalty such as where the disclosure has been made to ASIC or APRA, or where the disclosure qualifies as a public interest or emergency disclosure

h)  anyone who causes or threatens to cause detriment to a Whistleblower or another person in the belief or suspicion that a report has been made, or may have been made, proposes to or could be made, may be guilty of an offence and liable for damages

i)    a Whistleblower's identity cannot be disclosed to a Court or tribunal except where considered necessary

j)   the person receiving the report commits an offence if they disclose the Whistleblower's identity, without their consent, to anyone except ASIC, APRA, the AFP or a lawyer for the purpose of obtaining legal advice or representation.

Special Protections under the Taxation Administration Act

The Taxation Administration Act gives special protection to disclosures about a breach of any Australian tax law by STS or misconduct in relation to STS tax affairs when the following conditions are satisfied:

a)       the disclosure is made by an Eligible Whistleblower

b)       the report is made to:

(i)      a STS Eligible Recipient

(ii)     any STS external auditor;

(iii)   a registered tax agent or BAS agent who provides services to STS

(iv)   any other employee, volunteer or officer of STS who has functions or duties relating to tax affairs of the company; (Suited to Success Ltd recipients)

(v)    the Commissioner of Taxation

(vi)   a legal practitioner for the purpose of obtaining legal advice or legal representation in relation to the operation of the Whistleblower provisions in the Taxation Administration Act

c)        if the report is made to a STS recipient, the Whistleblower has reasonable grounds to suspect that the information indicates misconduct, or an improper state of affairs or circumstances, in relation to the tax affairs of STS

d)       if the report is made to the Commissioner of Taxation, the Whistleblower considers that the information may assist the STS recipient to perform functions or duties in relation to the tax affairs of STS

Whistleblower protections under the Taxation Administration Act include:

e)     immunity from any civil, criminal or administrative legal or disciplinary action for making the disclosure

f)      no contractual or other remedies may be enforced, and no contractual or other right may be exercised, against the Whistleblower for making the report

g)     where the disclosure was made to the Commissioner of Taxation, the reported information is not admissible against the Whistleblower in criminal proceedings or in proceedings for the imposition of a penalty, except where the proceedings are concerned with whether the information is false

h)     unless the Whistleblower has acted unreasonably, they cannot be ordered to pay costs in any legal proceedings in relation to a report

i)       anyone who causes or threatens to cause detriment to a Whistleblower or another person in the belief or suspicion that a report has been made, or may have been made, proposes to or could be made, may be guilty of an offence and liable to pay damages;

j)      the Whistleblower's identity cannot be disclosed to a Court or tribunal except where considered necessary

k)      the person receiving the report commits an offence if they disclose the substance of the report or the Whistleblower’s identity without their consent, to anyone except the Commissioner of Taxation, the AFP or a lawyer for the purpose of obtaining legal advice or representation in relation to the report.