Informant reward eligibility denied when disclosure is vague, pre-existing, indirectly provided, or not directly attributable to detected taxes.

Rewards are denied where information is not provided in accordance with the Scheme or its terms are unfulfilled; where it does not disclose substantial tax evasion, is vague or general, or is already available to the Department; where information is received indirectly through other organizations; where additional taxes detected cannot be directly attributed to the informant's disclosure; where the informant has shared the information with others or media; or where any revenue benefit is incidental or collateral.

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