(1) Where a person communicates his or her opinion, whether in writing or otherwise, to a member of the Garda Síochána or the Minister that -

(a) an offence under this Act has been or is being committed, or

(b) any provision of this Act has been contravened,

then, unless the person acts in bad faith, he or she shall not be regarded as having committed any breach of duty towards any other person, and no person shall have a cause of action against the firstmentioned person in respect of that communication.

(2) Subsection (1) does not apply to a communication that is a protected disclosure within the meaning of the Protected Disclosures Act 2014.