Whistleblower policy reminder
Dan Wade • March 2, 2021

WHISTLEBLOWER POLICY REMINDER
Public companies, among others, were required to have a whistleblower policy by 1 January last year.
This is a reminder to act if your policy is not yet up and running and made available to officers and employees.
Large charities that are companies limited by guarantee are required to have a whistleblower-protection policy that meets requirements set out in the
Corporations Act
.
Small and medium-sized charities that are companies limited by guarantee do not need a policy but are required to manage whistleblowing in line with the act.

For property owners and managers, the line between a repair and a capital expense is more than semantics; it drives whether you claim a deduction now, claim it over time, or add it to cost base for CGT. The ATO has issued clearer guidance and fact sheets, and the expectation is that claims match what the work actually does , not how an invoice is labelled.

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Getting the “employee vs contractor” call wrong can be expensive. It affects how you pay people, what taxes and super you owe, your workers comp and payroll tax, and your risk if the ATO or Fair Work take a closer look. Here’s a practical guide to the key differences, the hidden traps, and how a diligent accountant helps you stay on the right side of the rules.





