R v Agius; R v Castagna (No 9)

The defendants, Agius and Castagna, faced criminal charges in the Supreme Court of New South Wales. The nature of the dispute revolved around whether certain financial documents, specifically file notes prepared by an accountant, were admissible as evidence under the Evidence Act 1995 (NSW). These notes were argued to be business records that were prepared in contemplation of legal proceedings, potentially rendering them inadmissible under section 135 of the Act.

The legal issues before the court encompassed the definition and classification of the accountant's file notes as business records, the application of section 135, and the threshold for determining if the notes were prepared in contemplation of legal proceedings. The primary focus was on whether these notes, if considered business records, were excluded from admissibility under the specified section of the Act.

The court examined the nature and purpose of the file notes in question. It was determined that the notes constituted business records, given their routine preparation and their role in the accountant's professional duties. However, the court held that the notes were not prepared in contemplation of legal proceedings, as they were created for the ordinary business purposes of maintaining financial records. Consequently, the file notes were deemed admissible under the Evidence Act, and the application to exclude them was dismissed. The court's reasoning was based on the distinction between records prepared for business purposes and those prepared specifically in anticipation of litigation.