A qualifying disclosure is made in accordance with this section if—
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the worker reasonably believes that the information disclosed, and any allegation contained in it, are substantially true,
he does not make the disclosure for purposes of personal gain,
any of the conditions in subsection (2) is met, and
in all the circumstances of the case, it is reasonable for him to make the disclosure.
The conditions referred to in subsection (1)(d) are—
that, at the time he makes the disclosure, the worker reasonably believes that he will be subjected to a detriment by his employer if he makes a disclosure to his employer or in accordance with section 43F,
that, in a case where no person is prescribed for the purposes of section 43F in relation to the relevant failure, the worker reasonably believes that it is likely that evidence relating to the relevant failure will be concealed or destroyed if he makes a disclosure to his employer, or
that the worker has previously made a disclosure of substantially the same information—
to his employer, or
in accordance with section 43F.
In determining for the purposes of subsection (1)(e) whether it is reasonable for the worker to make the disclosure, regard shall be had, in particular, to—
the identity of the person to whom the disclosure is made,
the seriousness of the relevant failure,
whether the relevant failure is continuing or is likely to occur in the future,
whether the disclosure is made in breach of a duty of confidentiality owed by the employer to any other person,
in a case falling within subsection (2)(c)(i) or (ii), any action which the employer or the person to whom the previous disclosure in accordance with section 43F was made has taken or might reasonably be expected to have taken as a result of the previous disclosure, and
in a case falling within subsection (2)(c)(i), whether in making the disclosure to the employer the worker complied with any procedure whose use by him was authorised by the employer.
For the purposes of this section a subsequent disclosure may be regarded as a disclosure of substantially the same information as that disclosed by a previous disclosure as mentioned in subsection (2)(c) even though the subsequent disclosure extends to information about action taken or not taken by any person as a result of the previous disclosure.