Whistleblower claims ATO was ‘callous’ when taxpayer said he was ‘losing will to live’ over debts

Whistleblower Richard Boyle has alleged the Australian Taxation Office took a "callous" approach to taxpayers who expressed suicidal thoughts while being chased for debts.

Boyle has also alleged he was blocked from helping one individual who said they were "losing the will to live", and in another instance was told by a senior employee they were "sick of taxpayers threatening suicide".

In documents filed to support his landmark whistleblower protection case, Boyle said he began to observe serious flaws in the culture of the ATO in the lead-up to his decision to speak out about the harm caused by aggressively pursuing debts from individuals and small businesses.

Boyle's affidavit, released after an intervention by the Guardian, alleged the ATO's behaviour, and its treatment of him for speaking out, went "above and beyond common bad management practices".

"It goes to the very heart of whether there is safety for a commonwealth public servant to lodge a legitimate public interest disclosure, when the health and safety of the community is so appallingly and outrageously put at serious risk," he told the South Australian district court.

"I strongly believed this behaviour had to be called out and it was worth doing with every legal means available to me, despite the extraordinary pain sustained and the overall toll these events have taken on me."

The affidavit listed a number of interactions Boyle had with colleagues that made him concerned about the ATO's culture in 2016. He described one example in May 2016 during which a taxpayer said words to the effect of: "I am increasingly losing the will to live under pressure."

Boyle told the court in his affidavit he felt compelled to intervene. He requested a debt collection officer be allocated to handle the case to ensure the taxpayer's wellbeing.

He alleged his request was declined and he was told it was unnecessary. Boyle said: "I was disgusted at this callous lack of concern for this taxpayer's welfare."

In another case, Boyle said a senior ATO employee said on 17 August 2016: "For fuck's sake. I am sick of taxpayers threatening suicide."

Boyle said he emailed himself a record of this conversation. That email has been presented to the court as evidence.

"This is just one example of the bad culture at the ATO," he said.

Boyle later made a series of disclosures about the ATO's aggressive pursuit of debts using garnishee notices - a practice he says devastated lives and businesses. He spoke out internally, then went to the inspector general of taxation, before speaking to the ABC and Fairfax for a joint investigation published in 2018.

Boyle now faces 24 charges, including the alleged disclosure of protected information and unlawful use of listening devices to record conversations with other ATO employees. He could face a lengthy term of imprisonment if convicted.

The hearing of Boyle's whistleblower case will begin on 4 October. Experts have said it will pose the first major test of Australia's Public Interest Disclosure Act, which Labor has already committed to reforming.

Reporting of the whistleblower hearing was initially subject to suppression orders, including over Boyle's affidavit, designed to prevent prejudicing any future criminal trial. The Guardian intervened to argue the suppressions were too broad and the district court lifted the suppressions on Friday.

The ATO said it could not comment on matters before the court.

Its website acknowledges that people dealing with mental health crises may need extra support or may struggle to deal with their tax obligations - and urges anyone in such a situation to contact its support line. It offers contact numbers and links for a large number of mental health support organisations.