Intuit®: Legal • Whistleblower Policy (Australia)

Purpose

This policy describes Intuit’s Whistleblower policy for Australia employees.

Policy

At Intuit, we believe in Integrity Without Compromise. That means we are committed to the highest ethical standards and take that commitment seriously. We encourage all eligible whistleblowers to immediately raise questions or concerns about potential violations of the Intuit Code of Conduct & Ethics, any legal requirements and those concerns listed in this policy.

This policy sets out the method for raising concerns. Because circumstances always differ, this policy includes general principles. It does not establish contractual rights. You may also want to refer to the Intuit Code of Conduct & Ethics.

Intuit does not tolerate retaliation or victimization against anyone who raises concerns under this policy.

SECTION I

A. Purpose of This Policy

Encourage the reporting of matters that may cause harm to individuals or financial or non-financial loss to Intuit or damage to its reputation;
Help Intuit handle reports from eligible whistleblowers in a way that will protect the identity of the eligible whistleblower and provide for the secure storage of the information provided;
Establish policies for protecting eligible whistleblowers against retaliation;
Provide for appropriate infrastructure for enforcing this policy; and
Help to ensure Intuit maintains the highest standards of ethical behavior and integrity.

B. Eligible Whistleblowers

An individual is an “eligible whistleblower” and is entitled to the protections outlined in this policy if they are, or have been, one of the following:

Officers of Intuit;

Employees of Intuit;

Suppliers of services or goods to Intuit, including their employees;

Associates of Intuit;

Contingent workers of Intuit;

Relatives, dependents or spouses of those persons; and

Any other individuals prescribed by law.

This policy also applies to anyone who has made a report to a legal practitioner for the purpose of obtaining legal advice or representation in relation to whistleblowing protection laws.

C. Types of Concerns

The following types of concerns are protected under this policy:

Illegal conduct;

Improper conduct;

Unethical behavior;

Corrupt behavior;

Misconduct involving an offence or violation of a provision of any of the following:

Treasury Laws Amendment (Enhancing Whistleblower Protections) Act 2019;
ASIC Act;

Banking Act 1959;

Financial Sector (Collection of Data) Act 2001;

Insurance Act 1973;

Life Insurance Act 1995;
National Consumer Credit Protection Act 2009;
Superannuation Industry (Supervision) Act 1993; and

Instrument made under an Act referred to above;

Misconduct constituting an offence against any other law of the Commonwealth that is punishable by imprisonment for a period of twelve (12) months or more;
Misconduct which presents a danger to the public or the financial system; or

Misconduct that is otherwise prescribed by law; and

Breaches of general law, organizational policy, or generally recognized principles of ethics, including:

Corrupt conduct;

Failure to follow the Intuit Code of Conduct & Ethics;

Fraud or theft;

Official misconduct;

Maladministration;

Harassment or unlawful discrimination;
Serious and substantial waste of public resources;

Practices endangering the health or safety of Intuit employees, volunteers or the general public; and

Practices endangering the environment.

Concerns regarding health and safety should, where possible, be made through Intuit’s Global Environmental Health & Safety Department at 61-02822-81874.

In addition, this policy does not apply to “Personal Work-Related Grievances.” Personal work-related grievances are those that relate to an eligible whistleblower’s current or former employment, and have (or tend to have) implications for the eligible whistleblower personally.

Personal work-related grievances include:

Interpersonal conflicts between an eligible whistleblower and another employee;
Decisions that do not involve a breach of Intuit’s policies about the engagement, transfer or promotion of an eligible whistleblower;

Decisions that do not involve a breach of Intuit’s policies about the terms and conditions of engagement of an eligible whistleblower; and

Decisions that do not involve a breach of Intuit’s policies to suspend or terminate the engagement of an eligible whistleblower, or otherwise to discipline an eligible whistleblower.

Personal Work-Related Grievances do not include:

A personal work-related grievance that includes information about misconduct, or information about misconduct includes or is accompanied by a personal work-related grievance (mixed report);

Any conduct that would be considered victimization of an individual because they have made, may have made, or propose to make a report under this policy; or

A matter that would have significant implications for Intuit.

Although personal work-related grievances do not qualify eligible whistleblowers for protection under this policy, eligible whistleblowers who make personal work-related grievances may be protected by other Intuit policies. If you have a personal work-related grievance that does not qualify for protection under this policy, you should contact HR Connect at 0011-800-2847-1577.

It is important to note that nothing in this policy allows any employee to inform commercial media or social media of their concern, and does not offer protection to any employee who does so, unless such employees are not able to report internally, or Intuit’s existing reporting channels have not dealt with issues effectively.

D. Reporting Concerns

Where an eligible whistleblower has reasonable grounds to suspect that any other Intuit employee, volunteer or contractor has breached any provision of the law or has engaged in any conduct as outlined within this policy, that eligible whistleblower should immediately report their concern to an “eligible recipient,” which includes:

Their immediate manager, unless that person is the person who engaged in the conduct;

HR Connect at 0011-800-2847-1577;

Intuit Integrity Line;

The CEO of Intuit, unless the CEO is the person who engaged in the conduct;

A director, company secretary, officer or senior manager of Intuit or a related company;

Any other employee or officer of Intuit who has functions or duties that relate to the tax affairs of Intuit;

An auditor, member of an audit team conducting an audit, an actuary or a registered tax agent or BAS agent who provides tax agent services to Intuit or a related company;

Intuit’s nominated Whistleblower Protection Officer, Natira Drayton (Intuit’s Australia Country Manager);

A person or officer independent of Intuit nominated by Intuit to receive such information; or

The authorities responsible for the enforcement of the law in the relevant area.

Eligible whistleblowers are encouraged to first report any matters of concern to their immediate manager or HR Connect if they feel comfortable doing so. They will try to resolve the matter as quickly as possible.

If an eligible whistleblower believes that step is not appropriate, feels uncomfortable doing so, or feels that their manager or HR Connect has not dealt with the concern sufficiently or at all, the eligible whistleblower should raise the concern with the next level of management. Or, if there are no other levels of managers, to the Intuit Integrity Line. If an eligible whistleblower is unable to use any of these internal reporting channels, or is uncomfortable doing so, the eligible whistleblower should raise their concern with any other eligible recipient.

Reports should, where possible, be in writing and contain, as appropriate, details of:

The nature of the concern;

The person(s) responsible;

The relevant facts; and

The nature and whereabouts of any evidence that would support the eligible whistleblower’s concerns, if known.

Eligible whistleblowers should also provide evidence to support their concerns, to the extent it exists.

The eligible whistleblower will not suffer any disciplinary actions for reporting their concerns, provided that the concerns are made:

In good faith;

Are based on reasonable grounds; and

Conform to the designated procedures outlined within this policy.

E. Investigation

Upon receiving a report from an eligible whistleblower, eligible recipients will:

If they believe the reported behavior is unquestionably immaterial, dismiss the allegation and notify the eligible whistleblower of their decision; or
If they believe the behavior complained of to be material, ensure that the allegation is investigated, a finding is made, and the eligible whistleblower is informed of the finding.

In addition, eligible recipients may:

Refer the matter to Intuit’s Ethics & Investigations team or another designated investigator for an internal investigation;

Refer the matter to the appropriate external regulatory body for investigation;
Refer the matter to the police; or

Take other appropriate action.

Any investigation into an eligible whistleblower’s concerns will observe legal requirements. In particular, where adverse comment about a person is likely to be included in a report, the person affected will be given an opportunity to comment beforehand and any comments will be considered before the report is finalized.

F. Findings

A report will be prepared when an investigation is complete. This report will include:

The allegations;

A statement of all relevant findings of fact and the evidence relied upon in reaching any conclusions;

The conclusions reached (including the damage caused, if any, and the impact on the organization and other affected parties) and their basis; and

Recommendations based on those conclusions to address any wrongdoing identified and any other matters arising during the investigation.

The report will be provided to the eligible whistleblower who made the allegation (with, if necessary, any applicable confidentiality stipulations).

G. Responsibilities

The Board of Intuit is responsible for adopting this policy and for nominating the organization’s Whistleblower Protection Officer.

The organization’s CEO is responsible for the implementation of this policy. All staff and all volunteers are responsible for reporting breaches of general law, organizational policy, or generally recognized principles of ethics to a person authorized to take action on such breaches.

All staff and all volunteers are responsible for reporting breaches of general law, organizational policy, or generally recognized principles of ethics to a person authorized to take action on such breaches.

H. Can You Report Anonymously?

If an eligible whistleblower wishes to make a report anonymously, their wish will be honored except when it may be overridden by due process of law. The maintenance of such anonymity may make it less likely that the concerns made in their report can be substantiated in a subsequent investigation.

When an eligible whistleblower requests anonymity, he or she is required to maintain confidentiality on their own account and to refrain from discussing the matter with any unauthorized persons.

Intuit will handle any concerns with the strictest confidentiality as far as reasonably practicable, although Intuit may not always be able to keep the eligible whistleblower’s identity confidential. Intuit may need to disclose their identity to a person or third party to give them a right to reply or to properly investigate the concerns. If that happens, Intuit will not tolerate any detriment or victimization.

An eligible whistleblower’s identity or information that is likely to lead to the identification of the eligible whistleblower may be disclosed in the following circumstances:

Where the information is disclosed to the Australian Securities & Investments Commission (ASIC), Australian Prudential Regulation Authority (APRA) or the Australian Federal Police;

Where the information is disclosed to a legal practitioner for the purpose of obtaining legal advice in relation to the operation of applicable whistleblowing protection laws; or

Where the eligible whistleblower consents.

It should be noted that making anonymous or confidential complaints, or choosing to remain anonymous during an investigation, may impact Intuit’s ability to investigate the concerns reported.

I. How Are You Protected?

Intuit makes the following commitments to eligible whistleblowers:

Eligible whistleblowers will not be subject to any civil, criminal or disciplinary action for making a report that is covered by this policy, or for participating in any subsequent investigation by Intuit.

Intuit will not tolerate any detrimental conduct against any eligible whistleblowers as a result of raising concerns under this policy.

All reasonable steps will be taken to ensure that eligible whistleblowers who report a concern under this policy will not be subject to any form of victimization, discrimination, harassment, demotion, dismissal or prejudice.

Eligible whistleblowers can seek compensation and other remedies through courts if they suffer loss, damage or injury as a result of making a report under this policy or Intuit did not prevent a person from causing detriment to an eligible whistleblower who made a protected report.

As far as reasonably practical, Intuit will not disclose an eligible whistleblower’s identity unless disclosure is necessary for a complete investigation, to deliver on the outcome or to comply with the law.

Eligible whistleblowers qualify for protection from the time they make a disclosure, regardless of whether they or the recipient recognizes that the disclosure qualifies for protection. They also qualify for protection even if their disclosure turns out to be incorrect.

J. Limits of This Policy and Conduct That Is Not Acceptable

If Intuit discovers that you have raised concerns maliciously, vexatiously or for personal gain, you will not receive protection under this policy and may receive corrective action (including, in certain circumstances, summary dismissal) through Intuit’s disciplinary procedure.

K. How Are You Supported?

We support you through our fair investigation process and commitment to confidentiality. You may also receive independent support and counseling through Intuit’s Employee Assistance Program (“EAP”).

L. Fair Treatment of Employees Mentioned In Disclosures

No action will be taken against Intuit employees or officers who are implicated in a report under this policy until an investigation has determined whether any reported concerns against them are substantiated. However, an employee or officer who is implicated may be placed on paid leave while an investigation is in process, or may be temporarily transferred to another office, department or workplace, if appropriate in the circumstances. Any such paid leave or temporary transfer may only continue for the duration of the investigation. If the investigation determines that the allegations are not substantiated, the employee or officer will be immediately reinstated to full duties.

An employee or officer who is implicated in a disclosure has a right to be informed of the reported concerns against them, and will be given an opportunity to respond to those concerns and provide additional information, if relevant, in the course of an investigation (subject to the reporting eligible whistleblower’s right to anonymity.

M. Availability of This Policy

This policy will be made available on Insight.

Who Needs to Know This Policy

This policy applies to all Australia employees.

Not Following This Policy

Employees who violate this policy may be disciplined, up to and including summary dismissal in some circumstances. If you believe someone has not followed this policy, report it to HR Connect right away.

Contacts

For questions, or to report a concern about this policy, contact HR Connect at 0011-800-2847-1577.