Australia

Key parts:

In 2017, Richard blew the whistle on the ATO for inappropriately, indiscriminately, and carelessly issuing garnishee notices that brutally emptied businesses’ bank accounts of money to settle ATO debts.

During the Court of Appeal proceedings, the prosecutors conceded that Richard was a whistleblower as that term is commonly understood. He had disclosed information to an authorised person pursuant to the terms of the Public Interest Disclosure Act.

It was also accepted that his disclosure was not dealt with properly by the ATO. The ATO botched the investigation into his claims and did nothing.

That is, they did nothing until their inappropriate activity was the subject of an ABC Four Corners program (Note that there is no allegation that Richard disclosed taxpayer information to the ABC). In an act of revenge, the ATO charged Richard, not for blowing the whistle, but for what he did in preparing his disclosure, namely using his mobile phone to take photographs of taxpayer information, covertly recording conversations with ATO colleagues; and uploading photographs of taxpayer information to his lawyer’s encrypted email account.

The Court of Appeal found that those preparatory acts were not covered by protections in the Public Interest Disclosure Act and,