Watson v Greenwoods & Herbert Smith Freehills Pty Ltd [2023] FCAFC 132

Federal Court of Australia

Watson v Greenwoods & Herbert Smith Freehills Pty Ltd [2023] FCAFC 132 File number: NSD 288 of 2022

Judgment of: MOSHINSKY, ABRAHAM AND RAPER JJ

Date of judgment: 30 August 2023

Catchwords: CORPORATIONS – whistleblower claim under Pt 9.4AAA of Corporations Act 2001 (Cth) – whether s 1644 of the Corporations Act extends application of ss 1317AD and 1317AE of the Corporations Act to detrimental conduct engaged in prior to amendments under the Treasury Laws Amendment (Enhancing Whistleblower Protections) Act 2019 (Cth) – whether Item 16 of Pt 2 of Sch 1 to the Amendment Act extends application of ss 14ZZZ and 14ZZZA of the Taxation Administration Act 1953 (Cth) to detrimental conduct that was engaged in prior to the Amendment Act

Legislation: Acts Interpretation Act 1901 (Cth) s 15AA Banking Act 1959 (Cth) Corporations Act 2001 (Cth) Pt 9.4AAA, ss 1311(1), 1317AA, 1317AC(1), 1317AC(1)(c), 1317AC(2), 1317AD(1)(b), 1317AD(2)(c)(i), 1317AD(2B), 1317AE, 1317AE(1)(c), 1317AE(1)(e), 1317AH, 1644, 1644(1)–(2), 1644A Federal Court of Australia Act 1976 (Cth) s 20(1A) Insurance Act 1973 (Cth) Life Insurance Act 1995 (Cth) Superannuation Industry (Supervision) Act 1993 (Cth) Taxation Administration Act 1953 (Cth) Pt IVD, ss 14ZZZ, 14ZZZA, 14ZZZC Treasury Laws Amendment (Enhancing Whistleblower Protections) Act 2019 (Cth) s 2, Items 15, 16, 20, 24, 28, 32, 38 Treasury Laws Amendment (Strengthening Corporate and Financial Sector Penalties) Act 2019 (Cth) Revised Explanatory Memorandum, Treasury Laws Amendment (Enhancing Whistleblower Protections) Bill 2018 (Cth)