The following section is inserted after section 14 of the Principal Act:

"14A.

(1) A person who -

(a) hinders or attempts to hinder a worker in making a report,

(b) penalises or threatens penalisation or causes or permits any other person to penalise or threaten penalisation against any of the following:

(i) a reporting person;

(ii) a facilitator;

(iii) any third person who is connected with a reporting person and who could suffer retaliation in a work-related context, including as a colleague or relative of the reporting person;

(iv) any legal entity that a reporting person owns, works for or is otherwise connected with in a work-related context,

(c) brings vexatious proceedings against any person or legal entity referred to in paragraph (b),

(d) breaches the duty of confidentiality in section 16 regarding the identity of reporting persons, or

(e) fails to comply with the requirement in section 6(3) to establish, maintain and operate internal reporting channels and procedures referred to in the said section 6(3),

commits an offence.