ATO whistleblower Richard Boyle pleads guilty to four charges as whistleblower laws slammed outside court

He’s been called a “superhero” for calling out alleged misconduct in the ATO but now this whistleblower faces potential convictions after pleading guilty to criminal charges.

Whistleblower laws have been slammed outside court after a “superhero” who exposed alleged “intimidation tactics” used by the Australian Taxation Office may now be convicted.

Former ATO employee Richard Boyle pleaded guilty to four charges in the District Court on Tuesday, including disclosing protected information, making a record of protected information by taxation officers, using a listening device to overhear, record or monitor and recording another person’s tax file number.

Shaun Ginsbourg, for the Commonwealth prosecution, told the court the pleas were accepted in full satisfaction to the 22 charges.

Outside court, former Senator Rex Patrick told media the case showed how broken our whistleblower laws were.

Richard Boyle with his partner outside court on Tuesday. Photo: Lucy Rutherford

Former Senator Rex Patrick speaks to media outside court after Richard Boyle pleads guilty to four charges. Photo: Lucy Rutherford

“He should be wearing a big ‘S’ on his chest as a superhero instead of a conviction,” he said.

“We had someone step up and bravely call out misconduct in the tax office and they find themselves before a court, having to plead guilty.

“This will have a chilling effect on all whistleblowers, the message being sent today by the Commonwealth government is if you blow the whistle we will pursue you to the end.”

“This has been eight long years for Richard and it’s a disgrace.”

Mr Patrick said he understood the plea deal meant Boyle would avoid immediate jail but he may still be convicted.

“We need some serious changes … and acceptance of the need for a whistleblower protection authority,” he said.

Boyle, a former ATO debt collector, had his Edwardstown home raided in April 2018 after expressing concerns about practices in the Australian Taxation Office, and telling ABC’s Four Corners staff in Adelaide had been instructed to “start issuing standard garnishees on every case.”

A garnishee notice is used by the ATO to deduct money from a third party who owes money or is holding money for a debtor, like an employer or super fund, to recover owed money.

In March 2023, the court dismissed an application made by Boyle that his case be dismissed on the basis that his actions were protected as a whistleblower under the Public Interest Disclosure Act.

Richard Boyle with his partner outside the Supreme Court after a previous appearance. Picture: NCA NewsWire / Brenton Edwards

Section 10 of that Act states that an individual who makes a public interest disclosure is “not subject to any civil, criminal or administrative liability (including disciplinary action) for making the public interest disclosure.”

Boyle’s lawyers had argued the lack of protection for whistleblowers while both collecting the evidence and disclosing wrongdoing would discourage others from speaking out in the future, and said Boyle should be covered from prosecution of acts of collecting evidence under the Act.

However, Judge Liesl Kudelka found that Boyle was not protected by this section, in part due to the fact he failed to disclose evidence he’d collected at the time he shared his public interest disclosure to an internal recipient within the ATO.

The Full Bench of the Supreme Court dismissed his appeal in June 2024 and in November Mr Boyle’s application for special leave to appeal to the High Court was rejected.

On Tuesday, Judge Kudelka vacated the trial date for November and set a sentencing date for August after saying Mr Ginsbourg’s request for an October date was “nonsensical”.