Resources
LEGISLATION
Legislation has been enacted or proposed in the Federal, State and overseas jurisdictions. Detailed below are some of the better publicised legislation, principles and standards.
“Whistleblowers play an important role in identifying and calling out misconduct and harm to consumers and the community. To encourage whistleblowers to come forward with their concerns and protect them when they do, the Corporations Act 2001 (Corporations Act) gives certain people legal rights and protections as whistleblowers.
From 1 July 2019, the whistleblower protections in the Corporations Act have been expanded to provide greater protections for whistleblowers. This includes requiring public companies, large proprietary companies, and corporate trustees of APRA-regulated superannuation entities to have a whistleblower policy from 1 January 2020.”
Reference: Whistleblowing | ASIC
Commonwealth of Australia
The Commonwealth of Australia has or is enacting legislation that specific provisions relating to whistleblowers and whistleblower protection. They include:
Public Interest Disclosure Act 2013
Aged Care Act 1997 (Sec: 96.8)
Banking Act 1959 (Part VIA Sec: 52A-E)
Corporations Act 2001 (Part 9.4AAA Sec: 1317AA–AE)
Insurance Act 1973 (Part III A, Div 4, Sec: 38A–E)
Life Insurance Act 1995 (Sec: 156A–E)
Superannuation Industry (Supervision) Act 1993 (Part 29A, Div 1, Sec: 336A–E)
Workplace Relations Act 1996 (Part 4A Sec: 337A–D)
More details are available by visiting www.comlaw.gov.au
BY STATE:
Australian Capital Territory – Public Interest Disclosure Act 2012
www.legislation.act.gov.au
New South Wales – Protected Disclosures Act 1994
www.legislation.nsw.gov.au
Northern Territory – Public Interest Disclosure Act 2008
www.legislation.nt.gov.au
Queensland – Public Interest Disclosure Act 2010
www.legislation.qld.gov.au
South Australia – Whistleblowers Protection Act 1993
www.legislation.sa.gov.au
Tasmania – Public Interests Disclosures Act 2012
www.legislation.tas.gov.au
Victoria – Public Interest Disclosure Act 2012
www.legislation.vic.gov.au
Western Australia – Public Interest Disclosure Act 2003
www.legislation.wa.gov.au
OVERSEAS:
Japan – Financial Instruments and Exchange Law (J-SOX)
To be advised
New Zealand – Protected Disclosures Act 2000 (Sec: 17-19A)
www.legislation.govt.nz
United Kingdom – Public Interest Disclosure Act (Sec: 47B) UK Bribery Act
www.opsi.gov.uk
United States of America – Sarbanes-Oxley Act (Sec: 309, 404, 806, 1107)
www.sarbanes-oxley.com
Reference Sites
AS 8001:2021 - Australian Standard - Fraud and Corruption Control
Standards Australia publishes revised fraud and corruption control standard - Standards Australia
Association of Certified Fraud Examiners (USA)
www.cfenet.com
Australian Prudential Regulation Authority
www.apra.gov.au
Australian Securities Exchange
www.asx.com.au
Australian Securities and Investment Commission - Corporations
Protections for corporate sector whistleblowers | ASIC
Australian Securities and Investment Commission - Not for Profit
Whistleblower protections for not-for-profit organisations | ASIC
Australian Securities and Investment Commission - ASIC
CPA Australia
www.cpaaustralia.com.au
Institute of Chartered Accountants
www.charteredaccountants.com.au
Institute of Internal Auditors
www.iia.org.au
Public Concern at Work (UK)
www.pcaw.co.uk
Standards Australia
www.standards.org.au
State Ombudsman
www.ombudsman.gov.au
Transparency International Australia
www.transparency.org.au
Australian Institute of Professional Investigators (AIPI)