This note provides guidance on the protections available under the whistleblower regime established by Part 9.4AAA of the Corporations Act 2001 (Cth) when a disclosure qualifying for protection is made, may have been made, is proposed to be made or could be made. It also considers the remedies available, or penalties enforceable, where a person has suffered or been threatened with detriment because a qualifying disclosure has been made (often referred to as victimisation or retaliation), together with the persons who can be held liable for such contraventions. The note includes significant amendments made to the regime that came into effect on 1 July 2019 under the Treasury Laws Amendment (Enhancing Whistleblower Protections) Act 2019 (Cth).