To make a disclosure under the PDA a discloser must:

• Believe on reasonable grounds that there is, or has been, serious wrongdoing in or by the discloser’s organisation.
• Have reasonable grounds to believe the information is true or is likely to be so; and not act in bad faith.
• Want to disclose the information so that the serious wrongdoing can be investigated.
• Want their disclosure to be protected.
  
  

The disclosure can be made to the discloser’s organisation or an appropriate authority, which includes the head of any public sector organisation, any officer of Parliament (but excludes a Minister or Member of Parliament), the organisations listed in Schedule 2 of the Act, the membership body of any profession, trade or calling.

A discloser is entitled to the protection as follows:

• The receiver must use their best endeavours to keep the discloser’s identity confidential.
• There can be no retaliation against the discloser’s employment.
• The discloser (and their relatives and associates) must not be treated less favourably than others.
• The discloser has an immunity for the disclosure in court of disciplinary proceedings.
• The organisation must not contract out of the Act or have procedures inconsistent with the Act
• A public sector organisation must provide practical assistance and advice to the discloser.
  
  

This means that persons making disclosures under this Act are protected from civil and criminal proceedings and from any unfair action (such as dismissal or disciplinary action) as seen by an objective authority with respect to the individual’s employment.

Threats of retaliation can lead to personal grievance claims under the Employment Relations Act 2000. Examples of retaliatory action include refusing the employee the same working conditions and opportunities available to other workers, and subjecting them to any detriment or disadvantage.

A discloser is entitled to protection even if:

• They are mistaken and there is no wrongdoing.
• They do not refer to the name of the Act when making the disclosure.
• They technically fail to comply with the Act.
• They make the disclosure to another person, as long as they do so on a confidential basis and for the purposes of seeking advice about whether or how to make a protected disclosure. 

Serious wrongdoing includes an act, omission or course of conduct in any organisation that is one or more of the following:

• An offence.
• A serious risk to public health, public safety, the health or safety of any individual (which could include instances of sexual harassment and bullying), or the environment.
• A serious risk to the maintenance of law, including the prevention, investigation and detection of offences, or the right to a fair trial.
• An unlawful, a corrupt or an irregular use of public funds or resources.
• Oppressive, unlawfully discriminatory, or grossly negligent, or that is gross mismanagement and is done (or is an omission) by an employee or a person performing a function or duty or exercising a power on behalf of a public sector organisation or the Government.

The Act provides guidance on what a receiver should do when presented with a protected disclosure, including within 20 days acknowledging receipt of a disclosure, considering whether it warrants investigation, and dealing with the disclosure through investigation, further action, referral, or a decision that no action is required.

If a receiver decides that no action is required in respect of a disclosure, they will need to inform the discloser and provide reasons for their decision.

The Receiver must use their best endeavours to keep confidential, any information that may identify the discloser.  The release of information that may identify the discloser is an interference with the privacy of the individual for the purposes of the Privacy Act 2020.  There is an obligation on the receiver to inform the discloser after the receiver releases identifying information about the discloser.

Those providing the disclosure, and any other person giving information in support of the disclosure, are entitled to protection. That protection extends even if it transpires that no serious wrongdoing occurred.