Queensland Consolidated Acts(1) A public officer may make a public interest disclosure about the conduct of another public officer, a public sector entity or a public sector contractor if--
(a) the officer has information about the conduct; and
(b) the conduct is negligent or improper management directly or indirectly resulting, or likely to result, in a substantial waste of public funds.
(2) The disclosure can not be based on a mere disagreement over policy that may properly be adopted about amounts, purposes and priorities of expenditure.