Sydney Water Corporation v The Persons Listed in the Schedules trading as PricewaterhouseCoopers [2008] NSWSC 361

Sydney Water Corporation v The Persons Listed in the Schedules trading as PricewaterhouseCoopers [2008] NSWSC 361

Section 38(1) of the Public Finance and Audit Act 1983 does not prevent the Auditor-General from producing documents to the Court in compliance with a subpoena, as the Court is not 'any person' within the meaning of the section. Therefore, the Auditor-General is required to comply with the subpoena.

Parties
Plaintiff: Sydney Water Corporation; Defendants/respondents: The Persons Listed in the Schedules trading as PricewaterhouseCoopers; Applicant (on Motion): Auditor-General of New South Wales
Jurisdiction
Australia
Judgment Date
22 April 2008
Procedural Posture
Civil / Interlocutory Application to Set Aside Subpoena
Outcome
Motion to set aside subpoena dismissed
Legal Topics
Subpoena to Produce Documents, Statutory Interpretation, Secrecy Provisions, Public Finance and Audit Act 1983
Administrative Law Civil Procedure Subpoena to Produce Documents Statutory Interpretation Secrecy Provisions Public Finance and Audit Act 1983

Case Brief

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Parties

Sydney Water Corporation

Plaintiff

The Persons Listed in the Schedules trading as PricewaterhouseCoopers

Defendants/respondents

Auditor-General of New South Wales

Applicant (on Motion)

Procedural Posture

Civil / Interlocutory Application to Set Aside Subpoena

Legal Issues

  1. 1 Whether the Auditor-General is required to comply with a subpoena to produce documents in light of secrecy provisions in s 38(1) of the Public Finance and Audit Act 1983
  2. 2 Interpretation of 'any person' in the context of statutory secrecy provisions
  3. 3 Whether production to the court constitutes communication to 'any person' under s 38(1)

Ratio Decidendi

Section 38(1) of the Public Finance and Audit Act 1983 does not prevent the Auditor-General from producing documents to the Court in compliance with a subpoena, as the Court is not 'any person' within the meaning of the section. Therefore, the Auditor-General is required to comply with the subpoena.

Court Disposition

Motion to set aside subpoena dismissed

Orders

  • The applicant's motion to be excused from producing the documents pursuant to s 38(1) of the Public Finance and Audit Act 1983 is dismissed.
  • Parties to file Short Minutes of Order dismissing the Motion with an agreed order as to costs.