Protesters have gathered outside South Australia's Supreme Court in solidarity with ATO whistleblower Richard Boyle.

Having lost his initial legal bid in March to be granted immunity from prosecution under the Public Interest Disclosure Act, Richard Boyle, a former public servant, continues his fight in court. 

Boyle's case revolves around his exposure of 24 offences, including the collection and dissemination of protected information. 

These actions stem from his decision to uncover unethical debt-recovery practices within the ATO. 

Charges were laid after Boyle, a former debt collection officer at the ATO's Adelaide office, accused the agency of concealing serious mismanagement and misleading Senate Estimates regarding his allegations.

Mr Boyle initially made a confidential disclosure within the ATO's internal system before lodging a complaint with the tax ombudsman. Subsequently, his revelations became public during a joint investigation by Fairfax and Four Corners. 

The appeal against the March verdict commenced in the Supreme Court, with the Human Rights Law Centre granted permission to address the hearing. 

Kieran Pender, Senior Lawyer at the Human Rights Law Centre, asserted the importance of interpreting whistleblower laws in a manner that empowers and safeguards those who expose misconduct.

“The trial judgement in this case found that whistleblowing laws only provided narrow protection to Richard Boyle - [they] only protected the act of disclosure, not his conduct in preparing to speak up internally… That will have a major impact for all Australian whistleblowers,” Pender said. 

Supporters of Mr Boyle rallied to express their support. Jodie Sard, Vice President of Amnesty International SA/NT, said there was clear public interest in the disclosures. 

“Richard Boyle worked for the ATO for some 13 years. He utilised the right channels,” she said. 

“The ATO even conducted a superficial investigation into his concerns, and found he was correct in his assessment, and they made appropriate changes. 

“Yet they're still persecuting Richard Boyle. We the people are done turning a blind eye and waiting for the system to fix itself … [and] we must protect our whistleblowers."

During the hearing, Mr Boyle's lawyer, Steven Milsteed KC, asserted that the judge who denied Boyle's immunity in March interpreted the legislation narrowly. 

Milsteed highlighted that this interpretation potentially exposes anyone who provides information to investigators to civil liability. 

If Boyle's appeal is unsuccessful, he could face trial and the possibility of a life sentence.