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1. Application and Purpose

  1. 1.1  The AirTrunk (or “We”) whistleblower policy (Policy) applies to all AirTrunk, past and present:
    1. employees;
    2. directors;
    3. contractors and suppliers; and
    4. a relative or dependant of the above,

    (You).

    AirTrunk encourages you to report any serious misconduct witnessed or experienced at AirTrunk. This Policy sets out processes and reporting channels through which such reports can be made with confidence, and to ensure you are treated fairly and, as much as possible, protected from reprisal.

  1. 1.2.  If you raise a concern under this Policy you may qualify for special protections under law. These special protections will apply if the:
    1. nature of the concern is about the types of conduct identified in section 2; and
    2. you have raised a concern in accordance with sections 3 to 5.

    (referred to as a “Protected Report”).

2. Conduct covered by special protections at law

  1. 2.1  To qualify for special protection under law (i.e. a Protected Report) conduct reported must be serious misconduct or an improper state of affairs for instance:
    1. fraud (e.g. misappropriation of funds);
    2. bribery (e.g. bribing a government official for access to sensitive data);
    3. corruption (e.g. providing sensitive data obtained through a retainer with the Federal or a State/Territory Government to an overseas government);
    4. illegal activity (e.g. theft, drug sale or use, violence, criminal damage to property or other breaches of the law);
    5. a concern that might harm AirTrunk, an AirTrunk employee or a third party (e.g. unsafe work practices);
    6. a concern that might damage AirTrunk’s reputation; or
    7. a concern that may endanger the public, or Australia’s financial system as a whole.
  2. 2.2  Importantly, a report can still qualify for the special protections even if it turns out to be incorrect, accordingly we encourage you to make a report in all circumstances.
  3. 2.3  Reports that relate to personal work-related grievances (that do not also involve serious misconduct, like the examples discussed above) do not qualify for protection under this Policy. Examples of personal work-related grievances might include:
    1. a conflict between two employees;
    2. a decision to transfer or demote an employee;
    3. a decision about an employee’s terms and conditions of employment; or
    4. a decision to suspend or terminate a contractor.
  4. 2.4  Regardless of whether the matter relates to a personal work-related grievance, you will be offered the special protections under this Policy if you:
    1. suffer from, or are threatened with, detriment for making a disclosure; and/or
    2. seek legal advice about the special protections that are available to you.
  5. 2.5  If you have any questions about how this Policy operates and the circumstances in which the special protections will apply, please contact AirTrunk’s Company Secretary (whose contact details can be found at Schedule 1).

3. Making a report covered by special protections at law

  1. 3.1  For a report to be a Protected Report it must be made by a Whistleblower. So, you must qualify as a Whistleblower.
  2. 3.2  A Whistleblower is someone who is (or has been) any of the following:
    1. a director or company secretary of AirTrunk;
    2. an employee of AirTrunk;
    3. an individual who is a contractor or supplier of AirTrunk (or employees of AirTrunk’s corporate contractors and suppliers); and
    4. a relative or dependant of an individual above (including, but not limited to, a spouse, parent, child, grandchild or sibling).

4. Receiving special protection under law

  1. 4.1  To receive protection under the law, you must make a report to a Qualified Recipient and these are listed at Schedule 1, however, to ensure that your concern is handled in the most effective and efficient manner we encourage you (if possible) to make your report to the AirTrunk’s Company Secretary.
  2. 4.2  If you wish to make a report, you should follow the process outlined at section 5.

5. Reporting misconduct or an improper state of affairs

  1. 5.1  AirTrunk encourages you to report concerns internally in accordance with the process below. You are, however, able to report concerns externally (see paragraph 5.10) and still qualify for special protection under law. Similarly, reports made on an anonymous basis will qualify for protection if all other criteria are met.

Internal

  1. 5.2  Please report your concern to AirTrunk’s Company Secretary. You can raise your concern with the Company Secretary in a number of ways, including by:
    1. email;
    2. meeting in person; or
    3. telephone call.

    If you wish to raise an issue anonymously, please do so in writing, by post, addressing the correspondence as follows:

    Attention: Company Secretary, Level 11, 1 Pacific Highway, North Sydney NSW 2060. Please ensure the correspondence is marked, ‘Private and Confidential to be opened by addressee only’.

    Alternatively, you can telephone the Company Secretary and will not be asked to provide your name.

  2. 5.3  Schedule 1 sets out the contact details for the AirTrunk Company Secretary.
  3. 5.4  Once the AirTrunk Company Secretary has had an opportunity to consider your report, the Company Secretary will advise you whether your report qualifies as a Protected Report. If appropriate, the Company Secretary will also advise you of likely next steps and an estimate of the anticipated timeline to deal with your Protected Report.
  4. 5.5  If you do not consider that it is appropriate for you to raise your concern with the AirTrunk Company Secretary (e.g. if there is a conflict of interest), you may report your concern to the Head of Legal.
  5. 5.6  You can raise your concern with the Head of Legal in a number of ways, including by:
    1. email;
    2. meeting in person; or
    3. telephone call.

    If you wish to raise an issue anonymously with the Head of Legal, please do so in writing, by post, addressing the correspondence as follows:

    Attention: Head of Legal, Level 11, 1 Pacific Highway, North Sydney NSW 2060. Please ensure the correspondence is marked, ‘Private and Confidential to be opened by addressee only’.

    Alternatively, you can telephone the Head of Legal and will not be asked to provide your name.

  6. 5.7  Schedule 1 sets out the contact details for the Head of Legal.
  7. 5.8  In your communication with the AirTrunk Company Secretary (or other Qualified Recipient), please advise whether you would like your identity to remain confidential.  If you are reporting on an anonymous basis, please give consideration as to how the Company Secretary might be able to contact you in the future (e.g. you might decide to provide an unlisted telephone number but not your name).
  8. 5.9  Once the Company Secretary (or other Qualified Recipient) has had an opportunity to consider your report, the Company Secretary will advise you whether your report qualifies as a Protected Report.  If appropriate, the Company Secretary will also advise you of likely next steps and an estimate of the anticipated timeline to deal with your Protected Report.

External

  1. 5.10  You may also make a report to the following external bodies:
    1. Australian Securities and Investments Commission (ASIC);
    2. the Commissioner of Taxation at the Australian Taxation Office (if the matter relates to a taxation matter);
    3. a registered tax or BAS agent of AirTrunk (if the matter relates to a taxation matter); or
    4. a legal practitioner (engaged by you), if the report is made for the purpose of you obtaining legal advice or legal representation.
  2. 5.11  Schedule 1 sets out the contact details for ASIC and the Commissioner of Taxation.
  3. 5.12  In certain limited circumstances, you may be able to raise a concern with a Member of Parliament or a journalist. Please see Schedule 2 for further details.

6. Investigating Protected Reports

  1. 6.1  Where a Protected Report is made internally, AirTrunk will consider the report and if appropriate, conduct an objective investigation having regard to the nature and circumstances of the reportable conduct.

Fair Treatment of those to whom the Protected Report relates

  1. 6.2  AirTrunk will treat the person(s) to whom the Protected Report relates fairly and any findings will be made on reliable evidence. The investigation will be conducted independently of the person or persons referred to in the report.
    Schedule 2 provides examples of the steps that AirTrunk may take in order to ensure the fair treatment of anyone mentioned in the report.

The Investigation Process

  1. 6.3  While the particulars of each investigation will vary depending on the nature of the report, a summary of a typical investigation process is set out at Schedule 2.
  2. 6.4  All investigations will be conducted in a timely manner. Throughout the investigation, where appropriate, AirTrunk will provide feedback to the Whistleblower who has made the Protected Report regarding the investigation’s progress
    and/or outcome (subject to considerations relating to the privacy of those against whom allegations are made, and being conscious of not prejudicing the investigation or other matters arising from a report being made).

7. Whistleblower protections

  1. 7.1  We are committed to providing you support and protection in response to a genuine report of serious misconduct or wrongdoing and adopt a zero tolerance approach to any retaliations, or threats of retaliation against you.

Protecting you from legal action

  1. 7.2  Whistleblowers who make a Protected Report cannot have:
    1. court proceedings commenced against them for making the report; and
    2. the information they have reported used as evidence against them, in court proceedings.
  2. 7.3  Whistleblowers will not, however, receive protection for their own misconduct or wrongdoing.

Protecting you from detriment

  1. 7.4  Whistleblowers who make a Protected Report will be protected from detrimental conduct.
  2. 7.5  Detrimental conduct might include, for example:
    1. harm or injury;
    2. dismissal;
    3. a transfer to another office or location;
    4. a change in duties or a demotion;
    5. reputational damage;
    6. harassment, bullying or intimidation;
    7. damage to property; and
    8. damage to a person’s financial position.
  3. 7.6 Detrimental conduct is unlikely to include, for example, administrative action that is taken to protect a Whistleblower who has made a Protected Report from detriment (such as enabling them to work from home).
  4. 7.7 AirTrunk will not tolerate any form of detrimental conduct which may result in disciplinary action being taken, up to and including termination of employment. There are also separate and serious legal consequences for causing detriment to a Whistleblower who has made a Protected Report (such as fines and, in extreme cases, imprisonment).
  5. 7.8 AirTrunk will thoroughly investigate reports of any victimisation or detrimental conduct related in any way to a Protected Report being made. A Whistleblower who is subjected to detrimental treatment (or a threat to cause any detriment) should report this immediately to AirTrunk’s Company Secretary or Head of Legal.

Protecting your identity

  1. 7.9 There is no requirement for a Whistleblower to identify themselves in order to qualify for protection.
  2. 7.10 If you choose to identify yourself to a Qualified Recipient but otherwise want your identity to remain confidential, your identity (or information that is likely to lead to your identity being known) will not be disclosed. This is subject only to certain specific exceptions which are explained at Schedule 2.
  3. 7.11 Any release of information in breach of this Whistleblower Policy will be regarded as a serious matter and may result in disciplinary action together with possible legal consequences (such as fines and, in extreme cases, imprisonment)

Compensation and other remedies

  1. 7.12 A Whistleblower who makes a Protected Report may also be entitled to court ordered remedies, including:
    1. compensation for any loss or damage suffered;
    2. injunctive relief restraining a person from engaging in detrimental conduct, or to prevent the effects of the detrimental conduct;
    3. an order requiring an apology be given; and/or
    4. any other order that the court thinks is appropriate.

Support for Whistleblowers who have made Protected Reports

  1. 7.13 AirTrunk will take appropriate measures to protect, and support the wellbeing of, a Whistleblower who has made a Protected Report, including in circumstances where they may be the victim of detrimental conduct.
  2. 7.14 In addition to matters already discussed in this section, this support may be in the form of:
      1. monitoring and managing the behaviour of other employees; and
      2. considering whether the Whistleblower who has made the Protected Report should be:
        1. offered flexible working arrangements;
        2. permitted paid time off work; and/or
        3. able to work from an alternative location,

     

      1. while a matter is investigated.
      2. Please also remember that, if you are an employee, you have access to AirTrunk’s employee assistance program for support.

8. Policy Review

  1. 8.1 This Policy will be reviewed and updated as required.

9. Accessing the Policy

  1. 9.1 This Policy can be viewed on SharePoint at the “Corporate Policies” section.
  2. 9.2 A copy of this Policy will also be made available on AirTrunk’s website.

Schedule 1: Qualified Recipients

Internal

TitleEmailPost
Company Secretarywb@airtrunk.comAttention: Company Secretary, Level 11, 1 Pacific Highway, North Sydney NSW 2060. Please ensure the correspondence is marked, ‘Private and Confidential to be opened by addressee only’.
Head of Legalwblegal@airtrunk.comAttention: Head of Legal, Level 11, 1 Pacific Highway, North Sydney NSW 2060. Please ensure the correspondence is marked, ‘Private and Confidential to be opened by addressee only’.

External

Regulatory Authority Contact Details
Office of the Whistleblower, Australian Securities and Investment CommissionLodging a report via ASIC’s online reporting form at: http://www.asic.gov.au/report-misconductWriting to ASIC at:
Australian Securities and Investments Commission
GPO Box 9827
Brisbane QLD 4001
Commissioner of Taxation, Australian Taxation OfficeLodging a report via the tax evasion reporting form (available at, https://www.ato.gov.au/Forms/Tax-evasion-reporting-form/)Through the tip-off form in the contact section of the ATO app, downloadable from: https://www.ato.gov.au/General/Online-services/ATO-app/

By telephone on the confidential hotline to report tax avoidance schemes: 1800 060 062

By email to reportataxscheme@ato.gov.au

Writing to Australian Taxation Office:
Tax Evasion
Locked Bag 6050
Dandenong  VIC  3175

Schedule 2: Legal Requirements

Section 1: Purpose

  1. This Whistleblower Policy and the procedures set out in this document reflect and comply with the whistleblower provisions of the Corporations Act 2001 (Cth) (Corporations Act) and the Taxation Administration Act 1953 (Cth) (Tax Act).

Section 2: What is Reportable Conduct?

  1. Whistleblower under the Corporations Act and Tax Act
    1. 2.1 A Whistleblower is someone who is (or has been) any of the following:
      1. a current or former officer (including a director or company secretary – hereon defined as officer) or employee of AirTrunk;
      2. an individual who supplies, or used to supply, services or goods to AirTrunk (paid or unpaid) (or an employee of that individual);
      3. an individual who is an associate of AirTrunk;
      4. a relative or dependent of an individual above (including, but not limited to, a spouse, parent, child, grandchild, or sibling); or
      5. an individual prescribed by respective regulations for the purposes of the Corporations Act or Tax Act.
  1. Qualified Recipients
    1. 3.1 Under the Corporations Act, a Qualified Recipient is any of the following:
      1. Australian Securities and Investments Commission (ASIC), Australian Prudential Regulation Authority (APRA) or a prescribed Commonwealth authority;
      2. an officer or senior manager of AirTrunk;
      3. an actuary of AirTrunk or a related body corporate;
      4. an auditor or a member of an audit team conducting an audit of AirTrunk; or
      5. any other person authorised by AirTrunk to receive Protected Reports under the Corporations Act. At AirTrunk, these people are those listed in Schedule 1.
    2. 3.2 Under the Tax Act, a Qualified Recipient is any of the following:
      1. an officer or senior manager of AirTrunk;
      2. any employee or officer who has functions or duties that relate to the entity’s tax affairs;
      3. an auditor or a member of an audit team conducting an audit of AirTrunk;
      4. a registered tax agent or BAS agent who provides services to AirTrunk;
      5. a person authorised by AirTrunk to receive Protected Reports. At AirTrunk, these people are those listed in Schedule 1; or
      6. a person or body prescribed in the regulations.
    3. 3.3 Legal practitioners: A Whistleblower who has made a Protected Report can also access the special protections where the disclosure is made to a legal practitioner to obtain legal advice or representation in relation to the operation of the special protections and/or whistleblowing regime under the Corporations Act or Tax Act.
  1. Protected Report
    1. 4.1 Under the Corporations Act:
        1. For a disclosure to be a Protected Report, it must relate to misconduct, or an improper state of affairs and circumstances, in relation to AirTrunk or a related body corporate, which the Whistleblower has reasonable grounds to suspect has occurred, is occurring or will occur.
        2. This can include, but is not limited to, information that indicates that an officer or employee of AirTrunk or one of its related bodies corporate has engaged, is engaging or will engage in conduct that:
          1. is an offence, or contravention, of:
            1. the Corporations Act;
            2. the Australian Securities and Investments Commission Act 2001;
            3. the Banking Act 1959;
            4. the Financial Sector (Collection of Data) Act 2001;
            5. the Insurance Act 1973;
            6. the Life Insurance Act 1995;
            7. the National Consumer Credit Protection Act 2009;
            8. the Superannuation Industry (Supervision) Act 1993; or
            9. an instrument made under those laws;
          2. constitutes an offence against any other Commonwealth law that incurs a punishment of up to 12 months or more;
          3. represents a danger to the public or the financial system; or
          4. is prescribed by regulations for the purposes of the Corporations Act.
    2. 4.2 “Personal work-related grievance” disclosures are not Protected Reports. In particular, under the Corporations Act, a disclosure is not a Protected Report and will not be afforded special protections if the information disclosed:
        1. concerns a grievance about any matter in relation to the discloser’s employment (or former employment) that has personal implications for the discloser;
        2. does not have significant implications for AirTrunk that do not relate to the discloser; and
        3. does not concern conduct described above under the heading “Protected Report” (personal work-related grievance).
    3. 4.3 Under the Tax Act, a disclosure will be a Protected Report if either:
        1. First instance:
          1. the disclosure is made to the Commissioner of Taxation, because the Whistleblower considers that the information may assist the Commissioner to perform their functions or duties under taxation law in relation to AirTrunk or an associate of AirTrunk; or
        2. Second instance:
          1. 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 AirTrunk or an associate of AirTrunk;
          2. the Whistleblower considers that the information may assist the Qualified Recipient to perform functions or duties that relate to the tax affairs of AirTrunk; and
          3. the disclosure is made to one of the following persons:
            1. an auditor (or member of an audit team conducting an audit) of AirTrunk;
            2. a registered tax agent or BAS agent who provides tax agent services or BAS services to AirTrunk;
            3. a director, secretary or senior manager of AirTrunk, or any other employee or officer of AirTrunk who has functions or duties that relate to tax affairs of AirTrunk; and
            4. a person authorised by AirTrunk to receive disclosures that may qualify for protection under the Tax Act. At AirTrunk, these people are those listed in Schedule 1; or
          4. Third instance:
            1. the disclosure is made to a legal practitioner for the purpose of obtaining legal advice or representation in relation to the operation of the whistleblowing regime and protections under the Tax Act.
  1. “Emergency” and “public interest” disclosures
    1. 5.1 In certain limited circumstances relating to a Protected Report under the Corporations Act, a Whistleblower may make an “emergency” or “public interest” disclosure of information to a member of a Parliament (Commonwealth, State or Territory) or to a journalist.
    2. 5.2 AirTrunk encourages employees to make use of the whistleblowing procedures set out in this Whistleblower Policy such that it is not necessary to make an Emergency Disclosure or a Public Interest Disclosure. If you intend to make an Emergency or Public Interest Disclosure, AirTrunk strongly encourages you to seek independent legal advice so that you understand the criteria for making these types of Protected Reports.
    3. 5.3 However, AirTrunk acknowledges that in some circumstances, it will be necessary for individuals to make such disclosures and will comply with all legislative requirements, as set out in this Whistleblower Policy, in respect of
      such disclosures.
    4. 5.4 “Emergency Disclosure” means a disclosure where:
      1. the discloser has previously made a disclosure of that information that qualifies for protection under the Corporations Act; and
      2. the discloser has reasonable grounds to believe that the information concerns a substantial and imminent danger to the health and safety of one or more persons or to the natural environment; and
      3. the discloser notified (in writing) the body to which it made the disclosure that:
        1. includes sufficient information to identify the previous disclosure; and
        2. states that the discloser intends to make an Emergency Disclosure; and
      4. the disclosure is made to:
        1. a member of the Commonwealth Parliament or a State or Territory parliament; or
        2. a journalist; and
      5. the extent of the information disclosed in the Emergency Disclosure is no greater than necessary to inform the Qualified Recipient, mentioned above, of the substantial and imminent danger.
    5. 5.5 “Public Interest Disclosure” means a disclosure where:
      1. the discloser has previously made a disclosure of that information that qualifies for protection under the Corporations Act; and
      2. at least 90 days have passed since the previous disclosure; and
      3. the discloser does not have reasonable grounds to believe action is being taken in relation to the disclosure; and
      4. the discloser has reasonable grounds to believe that making a further disclosure is in the public interest; and
      5. following 90 days, the discloser notified (in writing) the body to which it made the disclosure that:
        1. includes sufficient information to identify the previous disclosure; and
        2. states that the discloser intends to make a Public Interest Disclosure; and
      6. the Public Interest Disclosure is made to:
        1. a member of the Commonwealth Parliament or a State or a Territory parliament; or
        2. a journalist; and
      7. the extent of the information disclosed in the Public Interest Disclosure is no greater than necessary to inform the Qualified Recipient, mentioned above, of the misconduct or the relevant information.
    6. 5.6 Note: for the purpose of this Whistleblower Policy and the Corporations Act, a “journalist” is a person who is professionally working for a newspaper, magazine, radio or television broadcasting service, or commercial electronic services (including a service provided through the internet) which are operated similar to a newspaper, magazine, or radio or television broadcast.
  2. Investigation
    1. 6.1 Where a Protected Report is made internally, the Company Secretary will consider the disclosure and if appropriate, conduct an objective investigation as is reasonable and appropriate having regard to the nature and circumstances of the reportable conduct.
    2. 6.2 The Company Secretary will treat the person or persons to whom the Protected Report relates fairly and any findings will be made on reliable evidence. The investigation will be conducted independently of the person or persons referred to in the disclosure.
    3. 6.3 While the particulars of each investigation will vary depending on the nature of the disclosure, a synopsis of the overall investigation process is as follows:
      1. the Qualified Recipient may ask for further information. The Qualified Recipient may also request the disclosing person’s consent to disclose their identity to the Company Secretary and those involved in investigating the disclosure. The discloser can choose to remain anonymous (which is discussed in further detail in section 7 of Schedule 1 below) while making a disclosure, during the investigation of the disclosure and after the investigation is finalised. And if so, the Qualified Recipient will not be able to disclose the identity of the discloser or any information that is likely to lead to the identification of that person (i.e. name, position, and other identifying details). Although, this may in turn limit the Company Secretary ‘s investigation process if it is not able to contact the disclosing person for further information.  It should also be noted that a discloser’s identity may be able to be guessed if, for example:
        1. the discloser has previously mentioned to other people that they are considering making a disclosure;
        2. the discloser is one of a very small number of people with access to the information; or
        3. the disclosure relates to information that a discloser has previously been told privately and in confidence;
      2. if the disclosure has not been made directly to the Company Secretary, the Qualified Recipient will immediately refer the matter to the Company Secretary for a preliminary assessment;
      3. the Company Secretary will undertake a preliminary review of the allegations raised in the disclosure as soon as reasonably possible after its receipt. This may include collecting further material in order to consider the allegations;
      4. after this preliminary review, the Company Secretary will decide whether an in-depth investigation is required. If so, the Company Secretary will determine:
        1. the nature and scope of the investigation;
        2. the person(s) within and/or outside AirTrunk that should lead the investigation;
        3. the nature of any technical, financial or legal advice that may be required to support the investigation; and
        4. the anticipated timeframe for the investigation;
      5. at this stage, unless the disclosing person has elected to remain anonymous and/or it is not appropriate to do so, the Company Secretary will advise that individual of the decision to investigate further; and
      6. subject to confidentiality requirements, the Company Secretary will maintain a register with details of any disclosure that has been made under this Whistleblower Policy (the Whistleblower Register).
        If an in-depth investigation is carried out, the Whistleblower Register will also record details of the progress of any investigation.
      7. AirTrunk will periodically update its executives and board members on this Whistleblower Policy and any reports made under it. When making these reports it will ensure that it does not breach its obligations of
        confidentiality.
    4. 6.4 Should a Protected Report relate to allegations about the Company Secretary, the Head of Legal will carry out the steps referred to in this section 6 – and the Company Secretary will not be involved in conducting or receiving reports of any investigation of the concerns.
  3. Confidentiality Protections
    1. 7.1 A discloser’s identity will remain confidential unless it is revealed to:
      1. a member of the AFP;
      2. APRA;
      3. ASIC;
      4. a legal practitioner for the purposes of obtaining legal advice or representation; or
      5. with the consent of the discloser.
    2. 7.2 There is no requirement for a Whistleblower to identify themselves in order for that whistleblower’s Protected Report to qualify for protection.
    3. 7.3 If a Whistleblower wishes to remain anonymous, AirTrunk will, in practice, take all reasonable steps to protect their confidentiality including, but not limited to, the following:
      1. the whistleblower will be referred to in a gender-neutral context;
      2. where possible, the whistleblower will be contacted to help identify certain aspects of the disclosure that could inadvertently identify them;
      3. all paper and electronic documents and other materials relating to disclosures under this Whistleblower Policy will be stored securely; and
      4. access to all information relating to a disclosure under this Whistleblower Policy will be limited to those directly involved in managing and investigating the disclosure.
    4. 7.4 The same restrictions around the disclosure of an Whistleblower’s identity apply to a protected tax disclosure. The identity of a person who makes a protected tax disclosure will remain confidential unless revealed to:
      1. the Commissioner of Taxation;
      2. a member of the AFP;
      3. a legal practitioner for the purposes of obtaining legal advice or representation; or
      4. with the consent of the discloser.
    5. 7.5 A discloser’s identity may be revealed to a court where it is necessary to:
      1. give effect to the Tax Act or Corporations Act; or
      2. in the interests of justice to do so.
    6. 7.6 Under no circumstances does this Whistleblower Policy allow for or condone the disclosure of the actual identity of a Whistleblower who has made a Protected Report other than as set out above (and it would be illegal to do otherwise). However, for the purposes of an investigation, information that is likely to or may lead to the identification of the Whistleblower may be disclosed if it is reasonably necessary for the purpose of investigation concerning the subject matter of an Protected Report. AirTrunk will take all reasonable steps to reduce the risk that the Whistleblower will be identified as a result of that disclosure of information.
    7. 7.7 AirTrunk is able to disclose the subject matter of the Protected Report without the Whistleblower’s consent as appropriate.
    8. 7.8 Any release of information in breach of this Whistleblower Policy will be regarded as a serious matter and may result in disciplinary action. There also may be serious consequences under the Corporations Act or Tax Act.
  4. Protecting Whistleblowers who have made Protected Reports from legal action
    1. 8.1 Whistleblowers who make a Protected Report are protected as follows:
      1. they are protected from any civil, criminal or administrative liability (including disciplinary action) for making the disclosure;
      2. no contractual or other remedy may be enforced, and no contractual or other right may be exercised, against the discloser on that basis; and
      3. the information they have disclosed is not admissible in evidence against the person in criminal proceedings or in proceedings for the imposition of a penalty, other than proceedings in respect of the falsity of the information.
    2. 8.2 Whistleblowers will not receive protection for their own misconduct or wrongdoing.
  5. Protecting against victimisation and detriment
    1. 9.1 Where employees have made a Protected Report, AirTrunk will take all reasonable steps to ensure appropriate treatment of those employees.
    2. 9.2 Whistleblowers may seek independent legal advice or contact certain regulatory bodies (such as ASIC) if they believe they have suffered detriment. However, individuals are encouraged to inform AirTrunk in the first instance.
  6. Fair treatment
    1. AirTrunk will ensure fair treatment of employees of the company who are referred to in Protected Reports that qualify for protection, including any employees to whom such disclosures relate, by:
      1. ensuring any investigations are free from bias, appropriately resourced and made in a timely fashion; and
      2. allowing people who are named in disclosures an opportunity to respond to allegations against them at an appropriate time during any investigation.
  7. Compensation and other remedies
    1. 11.1 A Whistleblower who makes a Protected Report may also be entitled to court ordered remedies.
    2. 11.2 These remedies include:
      1. compensation for any loss or damage suffered;
      2. injunctive relief restraining a person from engaging in detrimental conduct, or to prevent the effects of the detrimental conduct;
      3. an order requiring an apology be given; and/or
      4. any other order that the court thinks is appropriate.

        1. Application and Purpose

        1. 1.1  The AirTrunk (or “We”) whistleblower policy (Policy) applies to all AirTrunk, past and present:
          1. employees;
          2. directors;
          3. contractors and suppliers; and
          4. a relative or dependant of the above,

          (You).

          AirTrunk encourages you to report any serious misconduct witnessed or experienced at AirTrunk. This Policy sets out processes and reporting channels through which such reports can be made with confidence, and to ensure you are treated fairly and, as much as possible, protected from reprisal.

        1. 1.2.  If you raise a concern under this Policy you may qualify for special protections under law. These special protections will apply if the:
          1. nature of the concern is about the types of conduct identified in section 2; and
          2. you have raised a concern in accordance with sections 3 to 5.

          (referred to as a “Protected Report”).

        2. Conduct covered by special protections at law

        1. 2.1  To qualify for special protection under law (i.e. a Protected Report) conduct reported must be serious misconduct or an improper state of affairs for instance:
          1. fraud (e.g. misappropriation of funds);
          2. bribery (e.g. bribing a government official for access to sensitive data);
          3. corruption (e.g. providing sensitive data obtained through a retainer with the Federal or a State/Territory Government to an overseas government);
          4. illegal activity (e.g. theft, drug sale or use, violence, criminal damage to property or other breaches of the law);
          5. a concern that might harm AirTrunk, an AirTrunk employee or a third party (e.g. unsafe work practices);
          6. a concern that might damage AirTrunk’s reputation; or
          7. a concern that may endanger the public, or Australia’s financial system as a whole.
        2. 2.2  Importantly, a report can still qualify for the special protections even if it turns out to be incorrect, accordingly we encourage you to make a report in all circumstances.
        3. 2.3  Reports that relate to personal work-related grievances (that do not also involve serious misconduct, like the examples discussed above) do not qualify for protection under this Policy. Examples of personal work-related grievances might include:
          1. a conflict between two employees;
          2. a decision to transfer or demote an employee;
          3. a decision about an employee’s terms and conditions of employment; or
          4. a decision to suspend or terminate a contractor.
        4. 2.4  Regardless of whether the matter relates to a personal work-related grievance, you will be offered the special protections under this Policy if you:
          1. suffer from, or are threatened with, detriment for making a disclosure; and/or
          2. seek legal advice about the special protections that are available to you.
        5. 2.5  If you have any questions about how this Policy operates and the circumstances in which the special protections will apply, please contact AirTrunk’s Company Secretary (whose contact details can be found at Schedule 1).

        3. Making a report covered by special protections at law

        1. 3.1  For a report to be a Protected Report it must be made by a Whistleblower. So, you must qualify as a Whistleblower.
        2. 3.2  A Whistleblower is someone who is (or has been) any of the following:
          1. a director or company secretary of AirTrunk;
          2. an employee of AirTrunk;
          3. an individual who is a contractor or supplier of AirTrunk (or employees of AirTrunk’s corporate contractors and suppliers); and
          4. a relative or dependant of an individual above (including, but not limited to, a spouse, parent, child, grandchild or sibling).

        4. Receiving special protection under law

        1. 4.1  To receive protection under the law, you must make a report to a Qualified Recipient and these are listed at Schedule 1, however, to ensure that your concern is handled in the most effective and efficient manner we encourage you (if possible) to make your report to the AirTrunk’s Company Secretary.
        2. 4.2  If you wish to make a report, you should follow the process outlined at section 5.

        5. Reporting misconduct or an improper state of affairs

        1. 5.1  AirTrunk encourages you to report concerns internally in accordance with the process below. You are, however, able to report concerns externally (see paragraph 5.10) and still qualify for special protection under law. Similarly, reports made on an anonymous basis will qualify for protection if all other criteria are met.

        Internal

        1. 5.2  Please report your concern to AirTrunk’s Company Secretary. You can raise your concern with the Company Secretary in a number of ways, including by:
          1. email;
          2. meeting in person; or
          3. telephone call.

          If you wish to raise an issue anonymously, please do so in writing, by post, addressing the correspondence as follows:

          Attention: Company Secretary, Level 11, 1 Pacific Highway, North Sydney NSW 2060. Please ensure the correspondence is marked, ‘Private and Confidential to be opened by addressee only’.

          Alternatively, you can telephone the Company Secretary and will not be asked to provide your name.

        2. 5.3  Schedule 1 sets out the contact details for the AirTrunk Company Secretary.
        3. 5.4  Once the AirTrunk Company Secretary has had an opportunity to consider your report, the Company Secretary will advise you whether your report qualifies as a Protected Report. If appropriate, the Company Secretary will also advise you of likely next steps and an estimate of the anticipated timeline to deal with your Protected Report.
        4. 5.5  If you do not consider that it is appropriate for you to raise your concern with the AirTrunk Company Secretary (e.g. if there is a conflict of interest), you may report your concern to the Head of Legal.
        5. 5.6  You can raise your concern with the Head of Legal in a number of ways, including by:
          1. email;
          2. meeting in person; or
          3. telephone call.

          If you wish to raise an issue anonymously with the Head of Legal, please do so in writing, by post, addressing the correspondence as follows:

          Attention: Head of Legal, Level 11, 1 Pacific Highway, North Sydney NSW 2060. Please ensure the correspondence is marked, ‘Private and Confidential to be opened by addressee only’.

          Alternatively, you can telephone the Head of Legal and will not be asked to provide your name.

        6. 5.7  Schedule 1 sets out the contact details for the Head of Legal.
        7. 5.8  In your communication with the AirTrunk Company Secretary (or other Qualified Recipient), please advise whether you would like your identity to remain confidential.  If you are reporting on an anonymous basis, please give consideration as to how the Company Secretary might be able to contact you in the future (e.g. you might decide to provide an unlisted telephone number but not your name).
        8. 5.9  Once the Company Secretary (or other Qualified Recipient) has had an opportunity to consider your report, the Company Secretary will advise you whether your report qualifies as a Protected Report.  If appropriate, the Company Secretary will also advise you of likely next steps and an estimate of the anticipated timeline to deal with your Protected Report.

        External

        1. 5.10  You may also make a report to the following external bodies:
          1. Australian Securities and Investments Commission (ASIC);
          2. the Commissioner of Taxation at the Australian Taxation Office (if the matter relates to a taxation matter);
          3. a registered tax or BAS agent of AirTrunk (if the matter relates to a taxation matter); or
          4. a legal practitioner (engaged by you), if the report is made for the purpose of you obtaining legal advice or legal representation.
        2. 5.11  Schedule 1 sets out the contact details for ASIC and the Commissioner of Taxation.
        3. 5.12  In certain limited circumstances, you may be able to raise a concern with a Member of Parliament or a journalist. Please see Schedule 2 for further details.

        6. Investigating Protected Reports

        1. 6.1  Where a Protected Report is made internally, AirTrunk will consider the report and if appropriate, conduct an objective investigation having regard to the nature and circumstances of the reportable conduct.

        Fair Treatment of those to whom the Protected Report relates

        1. 6.2  AirTrunk will treat the person(s) to whom the Protected Report relates fairly and any findings will be made on reliable evidence. The investigation will be conducted independently of the person or persons referred to in the report.
          Schedule 2 provides examples of the steps that AirTrunk may take in order to ensure the fair treatment of anyone mentioned in the report.

        The Investigation Process

        1. 6.3  While the particulars of each investigation will vary depending on the nature of the report, a summary of a typical investigation process is set out at Schedule 2.
        2. 6.4  All investigations will be conducted in a timely manner. Throughout the investigation, where appropriate, AirTrunk will provide feedback to the Whistleblower who has made the Protected Report regarding the investigation’s progress
          and/or outcome (subject to considerations relating to the privacy of those against whom allegations are made, and being conscious of not prejudicing the investigation or other matters arising from a report being made).

        7. Whistleblower protections

        1. 7.1  We are committed to providing you support and protection in response to a genuine report of serious misconduct or wrongdoing and adopt a zero tolerance approach to any retaliations, or threats of retaliation against you.

        Protecting you from legal action

        1. 7.2  Whistleblowers who make a Protected Report cannot have:
          1. court proceedings commenced against them for making the report; and
          2. the information they have reported used as evidence against them, in court proceedings.
        2. 7.3  Whistleblowers will not, however, receive protection for their own misconduct or wrongdoing.

        Protecting you from detriment

        1. 7.4  Whistleblowers who make a Protected Report will be protected from detrimental conduct.
        2. 7.5  Detrimental conduct might include, for example:
          1. harm or injury;
          2. dismissal;
          3. a transfer to another office or location;
          4. a change in duties or a demotion;
          5. reputational damage;
          6. harassment, bullying or intimidation;
          7. damage to property; and
          8. damage to a person’s financial position.
        3. 7.6 Detrimental conduct is unlikely to include, for example, administrative action that is taken to protect a Whistleblower who has made a Protected Report from detriment (such as enabling them to work from home).
        4. 7.7 AirTrunk will not tolerate any form of detrimental conduct which may result in disciplinary action being taken, up to and including termination of employment. There are also separate and serious legal consequences for causing detriment to a Whistleblower who has made a Protected Report (such as fines and, in extreme cases, imprisonment).
        5. 7.8 AirTrunk will thoroughly investigate reports of any victimisation or detrimental conduct related in any way to a Protected Report being made. A Whistleblower who is subjected to detrimental treatment (or a threat to cause any detriment) should report this immediately to AirTrunk’s Company Secretary or Head of Legal.

        Protecting your identity

        1. 7.9 There is no requirement for a Whistleblower to identify themselves in order to qualify for protection.
        2. 7.10 If you choose to identify yourself to a Qualified Recipient but otherwise want your identity to remain confidential, your identity (or information that is likely to lead to your identity being known) will not be disclosed. This is subject only to certain specific exceptions which are explained at Schedule 2.
        3. 7.11 Any release of information in breach of this Whistleblower Policy will be regarded as a serious matter and may result in disciplinary action together with possible legal consequences (such as fines and, in extreme cases, imprisonment)

        Compensation and other remedies

        1. 7.12 A Whistleblower who makes a Protected Report may also be entitled to court ordered remedies, including:
          1. compensation for any loss or damage suffered;
          2. injunctive relief restraining a person from engaging in detrimental conduct, or to prevent the effects of the detrimental conduct;
          3. an order requiring an apology be given; and/or
          4. any other order that the court thinks is appropriate.

        Support for Whistleblowers who have made Protected Reports

        1. 7.13 AirTrunk will take appropriate measures to protect, and support the wellbeing of, a Whistleblower who has made a Protected Report, including in circumstances where they may be the victim of detrimental conduct.
        2. 7.14 In addition to matters already discussed in this section, this support may be in the form of:
            1. monitoring and managing the behaviour of other employees; and
            2. considering whether the Whistleblower who has made the Protected Report should be:
              1. offered flexible working arrangements;
              2. permitted paid time off work; and/or
              3. able to work from an alternative location,

           

            1. while a matter is investigated.
            2. Please also remember that, if you are an employee, you have access to AirTrunk’s employee assistance program for support.

        8. Policy Review

        1. 8.1 This Policy will be reviewed and updated as required.

        9. Accessing the Policy

        1. 9.1 This Policy can be viewed on SharePoint at the “Corporate Policies” section.
        2. 9.2 A copy of this Policy will also be made available on AirTrunk’s website.

        Schedule 1: Qualified Recipients

        Internal

        TitleEmailPost
        Company Secretarywb@airtrunk.comAttention: Company Secretary, Level 11, 1 Pacific Highway, North Sydney NSW 2060. Please ensure the correspondence is marked, ‘Private and Confidential to be opened by addressee only’.
        Head of Legalwblegal@airtrunk.comAttention: Head of Legal, Level 11, 1 Pacific Highway, North Sydney NSW 2060. Please ensure the correspondence is marked, ‘Private and Confidential to be opened by addressee only’.

        External

        Regulatory Authority Contact Details
        Office of the Whistleblower, Australian Securities and Investment CommissionLodging a report via ASIC’s online reporting form at: http://www.asic.gov.au/report-misconductWriting to ASIC at:
        Australian Securities and Investments Commission
        GPO Box 9827
        Brisbane QLD 4001
        Commissioner of Taxation, Australian Taxation OfficeLodging a report via the tax evasion reporting form (available at, https://www.ato.gov.au/Forms/Tax-evasion-reporting-form/)Through the tip-off form in the contact section of the ATO app, downloadable from: https://www.ato.gov.au/General/Online-services/ATO-app/By telephone on the confidential hotline to report tax avoidance schemes: 1800 060 062

        By email to reportataxscheme@ato.gov.au

        Writing to Australian Taxation Office:
        Tax Evasion
        Locked Bag 6050
        Dandenong  VIC  3175

        Schedule 2: Legal Requirements

        Section 1: Purpose

        1. This Whistleblower Policy and the procedures set out in this document reflect and comply with the whistleblower provisions of the Corporations Act 2001 (Cth) (Corporations Act) and the Taxation Administration Act 1953 (Cth) (Tax Act).

        Section 2: What is Reportable Conduct?

        1. Whistleblower under the Corporations Act and Tax Act
          1. 2.1 A Whistleblower is someone who is (or has been) any of the following:
            1. a current or former officer (including a director or company secretary – hereon defined as officer) or employee of AirTrunk;
            2. an individual who supplies, or used to supply, services or goods to AirTrunk (paid or unpaid) (or an employee of that individual);
            3. an individual who is an associate of AirTrunk;
            4. a relative or dependent of an individual above (including, but not limited to, a spouse, parent, child, grandchild, or sibling); or
            5. an individual prescribed by respective regulations for the purposes of the Corporations Act or Tax Act.
        1. Qualified Recipients
          1. 3.1 Under the Corporations Act, a Qualified Recipient is any of the following:
            1. Australian Securities and Investments Commission (ASIC), Australian Prudential Regulation Authority (APRA) or a prescribed Commonwealth authority;
            2. an officer or senior manager of AirTrunk;
            3. an actuary of AirTrunk or a related body corporate;
            4. an auditor or a member of an audit team conducting an audit of AirTrunk; or
            5. any other person authorised by AirTrunk to receive Protected Reports under the Corporations Act. At AirTrunk, these people are those listed in Schedule 1.
          2. 3.2 Under the Tax Act, a Qualified Recipient is any of the following:
            1. an officer or senior manager of AirTrunk;
            2. any employee or officer who has functions or duties that relate to the entity’s tax affairs;
            3. an auditor or a member of an audit team conducting an audit of AirTrunk;
            4. a registered tax agent or BAS agent who provides services to AirTrunk;
            5. a person authorised by AirTrunk to receive Protected Reports. At AirTrunk, these people are those listed in Schedule 1; or
            6. a person or body prescribed in the regulations.
          3. 3.3 Legal practitioners: A Whistleblower who has made a Protected Report can also access the special protections where the disclosure is made to a legal practitioner to obtain legal advice or representation in relation to the operation of the special protections and/or whistleblowing regime under the Corporations Act or Tax Act.
        1. Protected Report
          1. 4.1 Under the Corporations Act:
              1. For a disclosure to be a Protected Report, it must relate to misconduct, or an improper state of affairs and circumstances, in relation to AirTrunk or a related body corporate, which the Whistleblower has reasonable grounds to suspect has occurred, is occurring or will occur.
              2. This can include, but is not limited to, information that indicates that an officer or employee of AirTrunk or one of its related bodies corporate has engaged, is engaging or will engage in conduct that:
                1. is an offence, or contravention, of:
                  1. the Corporations Act;
                  2. the Australian Securities and Investments Commission Act 2001;
                  3. the Banking Act 1959;
                  4. the Financial Sector (Collection of Data) Act 2001;
                  5. the Insurance Act 1973;
                  6. the Life Insurance Act 1995;
                  7. the National Consumer Credit Protection Act 2009;
                  8. the Superannuation Industry (Supervision) Act 1993; or
                  9. an instrument made under those laws;
                2. constitutes an offence against any other Commonwealth law that incurs a punishment of up to 12 months or more;
                3. represents a danger to the public or the financial system; or
                4. is prescribed by regulations for the purposes of the Corporations Act.
          2. 4.2 “Personal work-related grievance” disclosures are not Protected Reports. In particular, under the Corporations Act, a disclosure is not a Protected Report and will not be afforded special protections if the information disclosed:
              1. concerns a grievance about any matter in relation to the discloser’s employment (or former employment) that has personal implications for the discloser;
              2. does not have significant implications for AirTrunk that do not relate to the discloser; and
              3. does not concern conduct described above under the heading “Protected Report” (personal work-related grievance).
          3. 4.3 Under the Tax Act, a disclosure will be a Protected Report if either:
              1. First instance:
                1. the disclosure is made to the Commissioner of Taxation, because the Whistleblower considers that the information may assist the Commissioner to perform their functions or duties under taxation law in relation to AirTrunk or an associate of AirTrunk; or
              2. Second instance:
                1. 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 AirTrunk or an associate of AirTrunk;
                2. the Whistleblower considers that the information may assist the Qualified Recipient to perform functions or duties that relate to the tax affairs of AirTrunk; and
                3. the disclosure is made to one of the following persons:
                  1. an auditor (or member of an audit team conducting an audit) of AirTrunk;
                  2. a registered tax agent or BAS agent who provides tax agent services or BAS services to AirTrunk;
                  3. a director, secretary or senior manager of AirTrunk, or any other employee or officer of AirTrunk who has functions or duties that relate to tax affairs of AirTrunk; and
                  4. a person authorised by AirTrunk to receive disclosures that may qualify for protection under the Tax Act. At AirTrunk, these people are those listed in Schedule 1; or
                4. Third instance:
                  1. the disclosure is made to a legal practitioner for the purpose of obtaining legal advice or representation in relation to the operation of the whistleblowing regime and protections under the Tax Act.
        1. “Emergency” and “public interest” disclosures
          1. 5.1 In certain limited circumstances relating to a Protected Report under the Corporations Act, a Whistleblower may make an “emergency” or “public interest” disclosure of information to a member of a Parliament (Commonwealth, State or Territory) or to a journalist.
          2. 5.2 AirTrunk encourages employees to make use of the whistleblowing procedures set out in this Whistleblower Policy such that it is not necessary to make an Emergency Disclosure or a Public Interest Disclosure. If you intend to make an Emergency or Public Interest Disclosure, AirTrunk strongly encourages you to seek independent legal advice so that you understand the criteria for making these types of Protected Reports.
          3. 5.3 However, AirTrunk acknowledges that in some circumstances, it will be necessary for individuals to make such disclosures and will comply with all legislative requirements, as set out in this Whistleblower Policy, in respect of
            such disclosures.
          4. 5.4 “Emergency Disclosure” means a disclosure where:
            1. the discloser has previously made a disclosure of that information that qualifies for protection under the Corporations Act; and
            2. the discloser has reasonable grounds to believe that the information concerns a substantial and imminent danger to the health and safety of one or more persons or to the natural environment; and
            3. the discloser notified (in writing) the body to which it made the disclosure that:
              1. includes sufficient information to identify the previous disclosure; and
              2. states that the discloser intends to make an Emergency Disclosure; and
            4. the disclosure is made to:
              1. a member of the Commonwealth Parliament or a State or Territory parliament; or
              2. a journalist; and
            5. the extent of the information disclosed in the Emergency Disclosure is no greater than necessary to inform the Qualified Recipient, mentioned above, of the substantial and imminent danger.
          5. 5.5 “Public Interest Disclosure” means a disclosure where:
            1. the discloser has previously made a disclosure of that information that qualifies for protection under the Corporations Act; and
            2. at least 90 days have passed since the previous disclosure; and
            3. the discloser does not have reasonable grounds to believe action is being taken in relation to the disclosure; and
            4. the discloser has reasonable grounds to believe that making a further disclosure is in the public interest; and
            5. following 90 days, the discloser notified (in writing) the body to which it made the disclosure that:
              1. includes sufficient information to identify the previous disclosure; and
              2. states that the discloser intends to make a Public Interest Disclosure; and
            6. the Public Interest Disclosure is made to:
              1. a member of the Commonwealth Parliament or a State or a Territory parliament; or
              2. a journalist; and
            7. the extent of the information disclosed in the Public Interest Disclosure is no greater than necessary to inform the Qualified Recipient, mentioned above, of the misconduct or the relevant information.
          6. 5.6 Note: for the purpose of this Whistleblower Policy and the Corporations Act, a “journalist” is a person who is professionally working for a newspaper, magazine, radio or television broadcasting service, or commercial electronic services (including a service provided through the internet) which are operated similar to a newspaper, magazine, or radio or television broadcast.
        2. Investigation
          1. 6.1 Where a Protected Report is made internally, the Company Secretary will consider the disclosure and if appropriate, conduct an objective investigation as is reasonable and appropriate having regard to the nature and circumstances of the reportable conduct.
          2. 6.2 The Company Secretary will treat the person or persons to whom the Protected Report relates fairly and any findings will be made on reliable evidence. The investigation will be conducted independently of the person or persons referred to in the disclosure.
          3. 6.3 While the particulars of each investigation will vary depending on the nature of the disclosure, a synopsis of the overall investigation process is as follows:
            1. the Qualified Recipient may ask for further information. The Qualified Recipient may also request the disclosing person’s consent to disclose their identity to the Company Secretary and those involved in investigating the disclosure. The discloser can choose to remain anonymous (which is discussed in further detail in section 7 of Schedule 1 below) while making a disclosure, during the investigation of the disclosure and after the investigation is finalised. And if so, the Qualified Recipient will not be able to disclose the identity of the discloser or any information that is likely to lead to the identification of that person (i.e. name, position, and other identifying details). Although, this may in turn limit the Company Secretary ‘s investigation process if it is not able to contact the disclosing person for further information.  It should also be noted that a discloser’s identity may be able to be guessed if, for example:
              1. the discloser has previously mentioned to other people that they are considering making a disclosure;
              2. the discloser is one of a very small number of people with access to the information; or
              3. the disclosure relates to information that a discloser has previously been told privately and in confidence;
            2. if the disclosure has not been made directly to the Company Secretary, the Qualified Recipient will immediately refer the matter to the Company Secretary for a preliminary assessment;
            3. the Company Secretary will undertake a preliminary review of the allegations raised in the disclosure as soon as reasonably possible after its receipt. This may include collecting further material in order to consider the allegations;
            4. after this preliminary review, the Company Secretary will decide whether an in-depth investigation is required. If so, the Company Secretary will determine:
              1. the nature and scope of the investigation;
              2. the person(s) within and/or outside AirTrunk that should lead the investigation;
              3. the nature of any technical, financial or legal advice that may be required to support the investigation; and
              4. the anticipated timeframe for the investigation;
            5. at this stage, unless the disclosing person has elected to remain anonymous and/or it is not appropriate to do so, the Company Secretary will advise that individual of the decision to investigate further; and
            6. subject to confidentiality requirements, the Company Secretary will maintain a register with details of any disclosure that has been made under this Whistleblower Policy (the Whistleblower Register).
              If an in-depth investigation is carried out, the Whistleblower Register will also record details of the progress of any investigation.
            7. AirTrunk will periodically update its executives and board members on this Whistleblower Policy and any reports made under it. When making these reports it will ensure that it does not breach its obligations of
              confidentiality.
          4. 6.4 Should a Protected Report relate to allegations about the Company Secretary, the Head of Legal will carry out the steps referred to in this section 6 – and the Company Secretary will not be involved in conducting or receiving reports of any investigation of the concerns.
        3. Confidentiality Protections
          1. 7.1 A discloser’s identity will remain confidential unless it is revealed to:
            1. a member of the AFP;
            2. APRA;
            3. ASIC;
            4. a legal practitioner for the purposes of obtaining legal advice or representation; or
            5. with the consent of the discloser.
          2. 7.2 There is no requirement for a Whistleblower to identify themselves in order for that whistleblower’s Protected Report to qualify for protection.
          3. 7.3 If a Whistleblower wishes to remain anonymous, AirTrunk will, in practice, take all reasonable steps to protect their confidentiality including, but not limited to, the following:
            1. the whistleblower will be referred to in a gender-neutral context;
            2. where possible, the whistleblower will be contacted to help identify certain aspects of the disclosure that could inadvertently identify them;
            3. all paper and electronic documents and other materials relating to disclosures under this Whistleblower Policy will be stored securely; and
            4. access to all information relating to a disclosure under this Whistleblower Policy will be limited to those directly involved in managing and investigating the disclosure.
          4. 7.4 The same restrictions around the disclosure of an Whistleblower’s identity apply to a protected tax disclosure. The identity of a person who makes a protected tax disclosure will remain confidential unless revealed to:
            1. the Commissioner of Taxation;
            2. a member of the AFP;
            3. a legal practitioner for the purposes of obtaining legal advice or representation; or
            4. with the consent of the discloser.
          5. 7.5 A discloser’s identity may be revealed to a court where it is necessary to:
            1. give effect to the Tax Act or Corporations Act; or
            2. in the interests of justice to do so.
          6. 7.6 Under no circumstances does this Whistleblower Policy allow for or condone the disclosure of the actual identity of a Whistleblower who has made a Protected Report other than as set out above (and it would be illegal to do otherwise). However, for the purposes of an investigation, information that is likely to or may lead to the identification of the Whistleblower may be disclosed if it is reasonably necessary for the purpose of investigation concerning the subject matter of an Protected Report. AirTrunk will take all reasonable steps to reduce the risk that the Whistleblower will be identified as a result of that disclosure of information.
          7. 7.7 AirTrunk is able to disclose the subject matter of the Protected Report without the Whistleblower’s consent as appropriate.
          8. 7.8 Any release of information in breach of this Whistleblower Policy will be regarded as a serious matter and may result in disciplinary action. There also may be serious consequences under the Corporations Act or Tax Act.
        4. Protecting Whistleblowers who have made Protected Reports from legal action
          1. 8.1 Whistleblowers who make a Protected Report are protected as follows:
            1. they are protected from any civil, criminal or administrative liability (including disciplinary action) for making the disclosure;
            2. no contractual or other remedy may be enforced, and no contractual or other right may be exercised, against the discloser on that basis; and
            3. the information they have disclosed is not admissible in evidence against the person in criminal proceedings or in proceedings for the imposition of a penalty, other than proceedings in respect of the falsity of the information.
          2. 8.2 Whistleblowers will not receive protection for their own misconduct or wrongdoing.
        5. Protecting against victimisation and detriment
          1. 9.1 Where employees have made a Protected Report, AirTrunk will take all reasonable steps to ensure appropriate treatment of those employees.
          2. 9.2 Whistleblowers may seek independent legal advice or contact certain regulatory bodies (such as ASIC) if they believe they have suffered detriment. However, individuals are encouraged to inform AirTrunk in the first instance.
        6. Fair treatment
          1. AirTrunk will ensure fair treatment of employees of the company who are referred to in Protected Reports that qualify for protection, including any employees to whom such disclosures relate, by:
            1. ensuring any investigations are free from bias, appropriately resourced and made in a timely fashion; and
            2. allowing people who are named in disclosures an opportunity to respond to allegations against them at an appropriate time during any investigation.
        7. Compensation and other remedies
          1. 11.1 A Whistleblower who makes a Protected Report may also be entitled to court ordered remedies.
          2. 11.2 These remedies include:
            1. compensation for any loss or damage suffered;
            2. injunctive relief restraining a person from engaging in detrimental conduct, or to prevent the effects of the detrimental conduct;
            3. an order requiring an apology be given; and/or
            4. any other order that the court thinks is appropriate.