A whistleblower is a person who reports misconduct from within a company. Whistleblowing is generally defined as disclosure to an authority by a former or current employee of illegal, immoral or illegitimate practices by the employer.
Whistleblower protections in Australia were reformed by the Treasury Laws Amendment (Enhancing Whistleblower Protections) Act 2019 (Cth). That legislation amended the Corporations Act 2001 (Cth) (the Act), and other Acts including the Taxation Administration Act 1953 (Cth), the Banking Act 1959 (Cth) and the Insurance Act 1973 (Cth) to create a single strengthened whistleblower protection regime for the corporate and financial sectors.