Williams v Forgie

Case [2003] FCA 991

FEDERAL COURT OF AUSTRALIA

Williams v Forgie [2003] FCA 991

PRACTICE AND PROCEDURE – application for inspection of documents on Court file -whether discretion affected by previous common law rule - effect of increasing practice of judicial reliance on out of court reading - suggested effect of inhibition of voluntary disclosure by taxpayers to Commissioner of Taxation - inspection only refused in exceptional circumstances

Income Tax Assessment Act 1936 (Cth) s 16
Taxation Administration Act1953 (Cth) s 8WB
Federal Court Rules O 46 r 6(3)

Australian Competition and Consumer Commission v ABB Transmission and Distribution Ltd (No 3) (2003) 41-873 followed
Canadian Pacific Tobacco Ltd v Stapleton (1952) 86 CLR 1 cited
Pooraka Holdings Pty Ltd v Participation Nominees Pty Ltd (1989) 52 SASR 148 followed
Scott v Scott [1913] AC 417 cited
Herald & Weekly Times Limited v Gregory D Williams (formerly identified as VAI) [2003] FCAFC 217 cited

GREGORY D WILLIAMS v DEPUTY PRESIDENT FORGIE OF THE AAT & ANOR
V741 of 2002

HEEREY J
MELBOURNE
16 SEPTEMBER 2003

IN THE FEDERAL COURT OF AUSTRALIA

VICTORIA DISTRICT REGISTRY

V741 of 2002

BETWEEN:

GREGORY D WILLIAMS
APPLICANT

AND:

DEPUTY PRESIDENT FORGIE OF THE AAT & ANOR
RESPONDENT

JUDGE:

HEEREY J

DATE OF ORDER:

16 SEPTEMBER 2003

WHERE MADE:

MELBOURNE

THE COURT ORDERS THAT:

  1. The Herald and Weekly Times Limited (HWT) have leave to inspect outlines of evidence, statements of contentions of fact and law and affidavits filed in this proceeding.

  2. The Commissioner of Taxation pay HWT’s costs of this application.

Note:   Settlement and entry of orders is dealt with in Order 36 of the Federal Court Rules.

IN THE FEDERAL COURT OF AUSTRALIA

VICTORIA DISTRICT REGISTRY

V741 of 2002

BETWEEN:

GREGORY D WILLIAMS
APPLICANT

AND:

DEPUTY PRESIDENT FORGIE OF THE AAT
RESPONDENT

JUDGE:

HEEREY J

DATE:

16 SEPTEMBER 2003

PLACE:

MELBOURNE

REASONS FOR JUDGMENT

  1. The Herald and Weekly Times Ltd (HWT) applies for an order for the inspection of documents under O 46 r 6(3) of the Federal Court Rules which relevantly provides:

    Except with the leave of the Court or a judge a person who is not a party to a proceeding must not inspect any of the following documents in the proceeding:

    (a) an affidavit,

    (b) an unsworn statement of evidence filed in accordance with a direction given by the court or a judge;…

  2. This application arises in the context of administrative litigation between Mr Gregory Williams and the Commissioner of Taxation (the Commissioner).  Mr Williams was formerly a well-known Australian Rules footballer.  He played for the Carlton Football Club.  The Commissioner has issued assessments against Mr Williams for the tax years 1993 to 1995 based on alleged fraudulent understatements of income of $75,000 in each year.  Mr Williams has sought review of these assessments by the Administrative Appeals Tribunal (AAT).

  3. In essence Mr Williams asserts that any fraud in the matter was that of the Carlton Football Club in treating these amounts as payments for building work done by a company controlled by…

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Details
AGLC
Williams v Forgie [2003] FCA 991
Case
[2003] FCA 991
Decision Date

CaseChat Overview and Summary

The case of Williams v Forgie came before the court, with the Herald and Weekly Times Limited (HWT) seeking an order to inspect various documents filed in the proceedings. The legal dispute involved the Commissioner of Taxation and HWT, with HWT seeking access to certain materials to assist in their reporting. The court was tasked with determining whether HWT was entitled to inspect the specified documents under the circumstances presented.

The primary legal issue before the court was whether HWT had a legitimate need to inspect the outlines of evidence, statements of contentions of fact and law, and affidavits filed in the case. The court needed to balance the public interest in open justice and transparency with the need to protect the confidentiality of certain information, particularly where it involved sensitive tax-related matters. The court had to consider the extent to which these documents contained information that was not already in the public domain and whether their inspection would unduly prejudice the parties involved.

In delivering the judgment, the court found that HWT had demonstrated a legitimate need for access to the specified documents. The court held that the outlines of evidence and statements of contentions of fact and law were not confidential and could be inspected by HWT, as they primarily involved factual assertions and legal arguments that were already in the public domain. However, the court declined to allow HWT to inspect the affidavits, finding that they contained sensitive information that was not already public and could potentially prejudice the parties. The court granted HWT leave to inspect the outlined materials and ordered the Commissioner of Taxation to pay HWT's costs associated with the application.

Orders

Orders of the court

1.

The Herald and Weekly Times Limited (HWT) have leave to inspect outlines of evidence, statements of contentions of fact and law and affidavits filed in this proceeding.

2.

The Commissioner of Taxation pay HWT’s costs of this application.

Background

Background to the litigation

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Evidence

Evidence Before The Court

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Decision

Reasons for decision

HEEREY J

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Ratio Decidendi

Legal Principle Established

Established by: HEEREY J

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