38. (1) Any disclosure made in good faith-
(a) and substantially in accordance with any procedure prescribed, or authorised by the employee’s employer for reporting or otherwise remedying the impropriety;
(b) to the employer of the employee, where there is no procedure as contemplated in paragraph (a);
is a protected disclosure.
(2) Any employee who, in accordance with a procedure authorised by the employer, makes a disclosure to a person other than the employer, is deemed, for the purposes of this Act, to be making the disclosure to the employer.
Referenced Legislation: Public Interest Disclosures Act (2010)