2019–20 ANNUAL REPORT © High Court of Australia 2020

ISSN 0728-4152 (print) ISSN 1838-2274 (on-line)

This work is copyright, but the on-line version may be downloaded and reprinted free of charge. Apart from any other use as permitted under the Copyright Act 1968 (Cth), no part may be reproduced by any other process without prior written permission from the High Court of Australia. Requests and enquiries concerning reproduction and rights should be addressed to the Senior Executive Deputy Registrar, High Court of Australia, GPO Box 6309, Kingston ACT 2604 [email protected].

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Designed by 2B Design www.2b.com.au High Court of Australia Canberra ACT 2600

30 October 2020

Dear Attorney-General

In accordance with section 47 of the High Court of Australia Act 1979 (Cth), I submit on behalf of the High Court and with its approval a report relating to the administration of the affairs of the Court under section 17 of the Act for the year ended 30 June 2020, together with financial statements in respect of the year in the form approved by the Minister for Finance.

Section 47(3) of the Act requires you to cause a copy of this report to be laid before each House of Parliament within 15 sitting days of that House after its receipt by you.

Yours sincerely

Philippa Lynch Chief Executive and Principal Registrar of the High Court of Australia

The Honourable Christian Porter MP Attorney-General Parliament House Canberra ACT 2600 TABLE OF CONTENTS

PART 1 PART 4 PREAMBLE...... 1 THE WORK OF THE COURT IN 2019–20...... 19 A: Judicial workloads...... 20 PART 2 Special leave applications...... 20 CHIEF JUSTICE’S OVERVIEW...... 3 Appeals...... 21

Original jurisdiction...... 22 PART 3 B: Judicial leadership activities...... 23 OVERVIEW OF THE HIGH COURT Council of Chief Justices of Australia and OF AUSTRALIA...... 7 New Zealand...... 23

Establishment...... 8 International...... 23

Functions and powers...... 8 C: Public information and education...... 24

Justices of the Court...... 9 D: Administrative outcomes and activities...... 25

Chief Justice Susan Kiefel AC...... 9 Fees...... 25

Justice Virginia Bell AC...... 9 Register of Practitioners...... 26

Justice Stephen Gageler AC...... 10 Resource management...... 26

Justice Patrick Keane AC...... 10 Human resources management...... 27

Justice Geoffrey Nettle AC...... 11 Asset management...... 28

Justice Michelle Gordon AC...... 11 Risk management...... 29

Justice James Edelman...... 12 Information management...... 29

Seat of the Court...... 12 Knowledge management...... 29 Sittings of the Court...... 12 Appointment of Justices of the Court...... 13 PART 5 Chief Justices and Justices of the Court...... 13 FINANCIAL STATEMENTS...... 31 Chief Justices...... 13 Justices...... 14 PART 6 Administration of the Court...... 15 ANNEXURES...... 71 High Court of Australia organisational chart as at Annexure A...... 72 30 June 2020...... 16 Freedom of information...... 72 Appropriations and spending...... 17 FOI procedures and initial contact points...... 73 The High Court building...... 17 Offices around Australia...... 74

Annexure B...... 75 Staffing overview...... 75

PART 1: PREAMBLE

PART 1 PREAMBLE

This is the 41st report prepared as required by the High Court of Australia Act 1979 (Cth).

Enquiries or comments concerning this report may be directed to:

High Court of Australia PO Box 6309 Kingston ACT 2604

Telephone: (02) 6270 6819 Fax: (02) 6270 6868 Email: [email protected]

Electronic publication

This report is published as a PDF on the High Court’s website https://www.hcourt.gov.au.

It may be downloaded from the site free of charge.

2

PART 2: CHIEF JUSTICE’S OVERVIEW

PART 2 CHIEF JUSTICE’S OVERVIEW

Section 71 of the Constitution vests the judicial power of the Commonwealth in the High Court of Australia, in such other federal courts as the Parliament creates, and in such other courts as it vests with federal jurisdiction. The High Court has original jurisdiction in matters defined by section 75 of the Constitution and original jurisdiction conferred by laws made by the Parliament under section 76 of the Constitution – including jurisdiction in any matter arising under the Constitution or involving its interpretation, or in any matter arising under any laws made by the Parliament. The High Court is also the final court of appeal for all other federal courts or courts exercising federal jurisdiction and for the Supreme Court of any State or Territory.

The High Court consists of seven Justices, six months of the hearing of argument, with each appointed until the age of 70. The Justices 38 per cent decided within three months of administer the affairs of the Court pursuant the hearing. Sixty‑three per cent of original to section 17 of the High Court of Australia jurisdiction matters were decided within three Act 1979 (Cth). The Justices are assisted in months of hearing argument. All of the original that task by the Chief Executive and Principal jurisdiction matters were decided within six Registrar (‘CE&PR’), Ms Philippa Lynch PSM, months of hearing. There was a small decrease and by senior staff of the Court. The Justices in the percentage of self-represented litigants usually hold a Court Business Meeting with seeking special leave to appeal, with such the CE&PR in each sitting period. Committees litigants constituting 47 per cent of applicants, made up of Justices and senior staff deal with compared to 55 per cent in 2018–19. matters including Finance, Audit, Information Technology, Rules, Communications, Library, Cases decided by the Court during the Archives, Artworks and the production of the reporting period reflect the Court’s functions Annual Report, and make recommendations as the final appellate and constitutional court to the Court Business Meeting. of Australia and the variety of subject matters encompassed by its jurisdiction. They included In 2019–20, the Court decided 461 special cases about statutory interpretation, legal leave applications, 55 appeals, one case professional privilege, insurance, limitation of involving an application for constitutional writs actions, criminal law and procedure, restitution, and 15 other cases, including applications corporations law, immigration, taxation, for removal under section 40 of the Judiciary administrative law, practice and procedure, Act 1903 (Cth). Ninety-two per cent of the costs, bankruptcy, evidence, customs and applications for leave or special leave to appeal excise, native title, stamp duty, damages were decided within six months of filing and and tort. In its original jurisdiction, the Court 67 per cent of appeals decided by the Court decided cases involving the implied freedom during the reporting year were completed within of communication on political and government nine months of filing. Ninety-eight per cent matters, the aliens power, elections, and of civil and criminal appeals decided by the Chapter III of the Constitution. Full Court in 2019–20 were decided within

4 HIGH COURT OF AUSTRALIA 2019–20 ANNUAL REPORT

As foreshadowed in last year’s Annual Report, have been able to work remotely since March the roll-out of the Court’s new Digital Lodgment 2020, with the provision of laptop computers System (“DLS”) took place on 1 January 2020. and office furniture as required. Staff were It enables litigants to file applications online, also provided with a comprehensive Working obviating the need for face to face contact in from Home Manual which included advice Court Registries. The DLS represents a move on health and wellbeing while working from from paper-based filing to digital lodgment home, ongoing communication arrangements, of Court filings and management of matters technical support for ICT, and arrangements through an electronic court file. The DLS for virtual ergonomic inspections. provides an external facing portal that allows legal firms, legal practitioners, self-represented Following allegations of sexual harassment litigants and the public to register, file against a former Justice, the Court acted documents, receive notifications and track the immediately to commission an independent progress of matters. The portal is accessible investigation by Dr Vivienne Thom AM. from a standard internet connection and all Dr Thom’s investigation found that six former data is encrypted. I wish to note the work of associates of the Court had been sexually the Implementation Sub-committee led by harassed by the former Justice. Those findings Justice Gordon AC, Carolyn Rogers, Adrian were of extreme concern to me, the Justices Brocklehurst, Emma Will, Andrew Tavares and and the administration of the Court. As I said Katie Ellis. The work of this group in delivering in my statement following the investigation, these new systems, significant in the history of there is no place for sexual harassment in any the Court, has been exceptional. workplace. Following the investigation, I spoke with a number of the women. I appreciated The High Court, along with the rest of the the opportunity to talk to them about their community, has faced a period of exceptional experiences and have valued their insights challenges as a result of the COVID-19 and suggestions for change they shared. pandemic. The Court has received advice from A sincere apology was made to each of the the Commonwealth Department of Health. complainants. The Court has moved to do A decision was made not to sit as a Full Court all that it can to ensure that such experiences in Canberra for the months of April and May, will not be repeated, and that there is both but the Court continued to hear applications for support and confidential avenues for complaint if special leave to appeal and an urgent appeal, as anything like this were to happen again. I wish to well as delivering judgments. Full Court sittings acknowledge the significant contribution made recommenced in June 2020 using video-link by the CE&PR and the Senior Executive Deputy facilities. The Court enacted new Practice Registrar, Ben Wickham, during this period. Directions and a Protocol on video connection hearings in response to limitations on physical The Court adopted each of the movement arising out of the pandemic and recommendations of Dr Thom as follows: to facilitate remote hearings. The ability of • The Court should develop a the Court to transition to new arrangements supplementary HR policy relevant to for hearings with minimal disruption to its the particular employment of personal business is in large measure attributable to the staff of Justices including associates professionalism and expertise of its staff, and • The Court should review the induction the co-operation of the legal profession. I wish it provides to associates to make sure it to note in particular the outstanding work of covers material directly relevant to their the Court’s small IT section in achieving this specialised role transition. Court staff throughout the country

5 PART 2: CHIEF JUSTICE’S OVERVIEW

• The Court should identify an appropriate In February 2020, Justice Nettle AC and I person to form a closer working relationship attended the International Judicial Conference with associates. This person would check in New Delhi at the invitation of the Chief Justice in regularly with associates, fulfil some of of India, Chief Justice Bobde, where I gave the the administrative advisory functions of a plenary address on constitutional principles in supervisor, provide support if required, and act a comparative perspective and Justice Nettle as a conduit to the CE&PR where appropriate AC gave a paper, “Constitutions in a Changing World: Static or Dynamic Interpretation?”. Justice • The Court should clarify that confidentiality Gageler AC was the Hotung Visiting Fellow at requirements for associates relate only to the Victoria University of Wellington in July 2019, the work of the Court where he gave a lecture “The Quantity and • The Court should make clear to associates Quality of Justice: Constructivist and Ecological that their duties do not extend to an obligation Rationality in a Common Law System”. His to attend social functions Honour also attended Yale University’s 2019 • The Court should consider canvassing Global Constitutionalism seminar in September current associates to find out more about and attended the Australian Bar Association their experiences while working at the Court. Biennial International Conference in Singapore where he provided commentary on the topic of The separate HR policy has been promulgated an international commercial court for Australia. and identifies the Senior Registrar as a person The Court welcomed a number of international with whom Chambers staff can discuss matters visitors in the year in review, including Sir Gibuna and who can act as a conduit with the Chief Gibbs Salika KBE, Chief Justice of Papua Justice and CE&PR. The induction programme New Guinea and Justice Yuko Miyazaki of for associates has been reviewed and includes the Supreme Court of Japan. a discussion of the supplementary HR policy led by a Justice of the Court. All associates have I also take this opportunity of thanking all the opportunity to discuss any matter with the the members of the staff of the Court for Senior Registrar during their time at the Court the assistance that they have provided to and each associate, as their term finishes, is the Justices in the year ended 30 June 2020. offered the opportunity for a discussion with the CE&PR about their experiences working at the Court. I have placed the issue of harassment by judicial officers on the agenda of the Council of Chief Justices of Australia and New Zealand, which I chair.

The extra-judicial work of the Justices of the Court by way of lectures and speeches has been curtailed by the COVID-19 pandemic. In July 2019, I gave a joint keynote address with Chief Justice Menon, Chief Justice of Singapore, at the opening of the Australian Bar Association Biennial International Conference in Singapore. In September 2019, I gave the Annual Lecture to the Singapore Academy of Law and in October 2019, as Patron of the Australian Academy of Law, gave a speech on the relationship between the academy and judiciary.

6

PART 3: OVERVIEW OF THE HIGH COURT OF AUSTRALIA

PART 3 OVERVIEW OF THE HIGH COURT OF AUSTRALIA

Establishment Functions

The High Court of Australia is the apex court in and powers the Australian judicial system. It has its origins in section 71 of the Constitution. The Judiciary Act The functions of the High Court are to: 1903 (Cth) regulates the exercise of the Court’s • interpret and apply the law of Australia appellate and original jurisdiction. The Court was • decide cases of special federal significance, given the power to administer its own affairs in including challenges to the constitutional the High Court of Australia Act 1979 (Cth). validity of laws • hear appeals, by special leave, from federal, state and territory courts.

In addition to its appellate and original jurisdiction, the High Court also has jurisdiction to hear electoral disputes as the Court of Disputed Returns under the Commonwealth Electoral Act 1918 (Cth).

8 HIGH COURT OF AUSTRALIA 2019–20 ANNUAL REPORT

Justices of the Court

As at 30 June 2020, the seven Justices of the Court were:

Chief Justice Susan Kiefel AC Justice Virginia Bell AC

Susan Mary Kiefel was appointed Chief Justice Virginia Margaret Bell was appointed to the of the High Court of Australia in January 2017. Court in February 2009. At the time of her She was appointed a Justice of the High Court appointment she was a judge of the New South of Australia in September 2007. At the time Wales Court of Appeal. She graduated from of her appointment as a Justice she was a the University of Sydney as a Bachelor of Laws judge of the Federal Court of Australia and the in 1977. After seven years as a solicitor with Supreme Court of Norfolk Island. She served the Redfern Legal Centre, she was admitted as a judge of the Supreme Court of Queensland to the New South Wales Bar in 1984 and was in 1993–94 before joining the Federal Court. appointed a Senior Counsel in 1997. Justice Bell She was admitted to the Queensland Bar in practised as a public defender between 1986 1975 and was appointed Queen’s Counsel and 1989 before returning to the private Bar. in 1987. Chief Justice Kiefel served as a Between 1994 and 1997 she was a counsel part‑time Commissioner of the Australian assisting the Royal Commission into the New Law Reform Commission from 2003 to 2007. South Wales Police Service. Justice Bell was She has a Masters of Laws degree from the appointed a judge of the Supreme Court of University of Cambridge. Chief Justice Kiefel New South Wales in March 1999. She served as was appointed a Companion in the General President of the Australasian Institute of Judicial Division of the Order of Australia in 2011. Administration from 2006 to 2008. Justice Bell was appointed a Companion in the General Division of the Order of Australia in 2012.

9 PART 3: OVERVIEW OF THE HIGH COURT OF AUSTRALIA

Justice Stephen Gageler AC Justice Patrick Keane AC

Stephen John Gageler was appointed to Patrick Anthony Keane was appointed to the Court in October 2012. At the time of the Court in March 2013. At the time of his his appointment he was Solicitor-General of appointment he was Chief Justice of the Federal Australia. He is a graduate of the Australian Court of Australia. He served as a judge of the National University and has post-graduate Court of Appeal, Supreme Court of Queensland qualifications from Harvard University. He was from 2005 to 2010 before joining the Federal admitted as a barrister of the Supreme Court Court. He is a graduate of the University of of New South Wales in 1989 and was appointed Queensland and the University of Oxford. Senior Counsel in 2000. Before his appointment He was admitted to the Queensland Bar in 1977 as Solicitor-General in 2008, he practised as and in 1988 was appointed Queen’s Counsel. a barrister extensively throughout Australia He was Solicitor-General for Queensland from principally in constitutional law, administrative 1992 to 2005. Justice Keane was appointed law and commercial law. Justice Gageler a Companion in the General Division of the was appointed a Companion in the General Order of Australia in 2015. Division of the Order of Australia in 2017.

10 HIGH COURT OF AUSTRALIA 2019–20 ANNUAL REPORT

Justice Geoffrey Nettle AC Justice Michelle Gordon AC

Geoffrey Arthur Akeroyd Nettle was appointed Michelle Marjorie Gordon was appointed to the Court in February 2015. At the time of his to the Court in June 2015. At the time of her appointment, he was a judge of the Victorian appointment, she was a judge of the Federal Court of Appeal, to which he was appointed Court of Australia, to which she was appointed in June 2004. Before that he served as a judge in April 2007. She graduated in law from the of the Trial Division of the Supreme Court of University of Western Australia. She was Victoria, to which he had been appointed in admitted to practice in Western Australia in July 2002. He graduated in economics from 1987 and joined the Victorian Bar in 1992. the Australian National University, in law from She was appointed Senior Counsel in 2003. the University of Melbourne and as a Bachelor She practised in state and federal courts of Civil Law from the University of Oxford. principally in commercial, equity, taxation He was admitted to practice in 1977 and joined and general civil matters. She was appointed the Victorian Bar in 1982. He was appointed a a Professorial Fellow of the Melbourne Law Queen’s Counsel in 1992. He practised in state School in July 2015. Justice Gordon was and federal courts principally in commercial, appointed a Companion in the General equity, taxation and constitutional matters. Division of the Order of Australia in 2019. Justice Nettle was appointed a Companion in the General Division of the Order of Australia in 2019.

11 PART 3: OVERVIEW OF THE HIGH COURT OF AUSTRALIA

Justice James Edelman Seat of the Court

Section 14 of the High Court of Australia Act 1979 (Cth) provides that the seat of the High Court shall be at the seat of government in the Australian Capital Territory.

Sittings of the Court

Sittings of a Full Court (two or more Justices) are held at the places and on the days fixed by a rule of Court. Most Full Court sittings are held in the seat of the Court in Canberra, but are also held in State capital cities if warranted by the James Joshua Edelman was appointed to amount of business. The Court did not travel the Court in January 2017. From 2015 until on circuit in 2019–20, and an anticipated circuit the time of his appointment he was a judge of to Adelaide was cancelled as a result of the the Federal Court of Australia. From 2011 until COVID-19 pandemic. 2015 he was a judge of the Supreme Court of Western Australia. He previously practised as A Justice may sit to hear and determine a barrister in Western Australia from 2001 to applications to a single Justice at the places and 2011 in the areas of criminal law and commercial on the days that the Justice thinks fit. During the law and at One Essex Court Chambers from 2019–20 year, single Justice sittings were held 2008 to 2011 in commercial law. He was a in Canberra, Brisbane, Melbourne and Sydney. Fellow of Keble College, Oxford from 2005, Constitutional cases are usually heard by all and Professor of the Law of Obligations at seven Justices. Appeals are usually heard by the University of Oxford from 2008 until 2011. five or seven Justices. Before an appeal is heard the Court must have granted leave or special leave to appeal. Special leave applications are first examined by a panel of Justices, usually two. If the panel decides that special leave should be granted or refused without oral argument, orders to that effect are published by the members of the panel, sitting in open court. If the panel considers that the application should be heard in court, it is so listed and proceeds to an oral hearing. Video-links are used extensively by the Court in hearings of special leave applications and in single Justice hearings.

12 HIGH COURT OF AUSTRALIA 2019–20 ANNUAL REPORT

Appointment Chief Justices of Justices of and Justices the Court of the Court

Under section 72 of the Constitution, Justices There have been 13 Chief Justices and of the High Court: 47 Justices since the High Court was established in 1903, including the current • are appointed by the Governor-General members of the Court. in Council • cannot be removed except by the Three members of the Court – Sir Isaac Isaacs, Governor‑General in Council on an address Sir Ninian Stephen and Sir William Deane from both Houses of Parliament in the – resigned to be appointed to the office of same session, praying for such removal Governor-General. ∙∙ on the grounds of proved misbehaviour The name and years of service of each or incapacity Chief Justice and High Court Justice are: ∙∙ receive such remuneration as the Parliament may fix but the remuneration shall not be diminished during their continuance in office Chief Justices • must retire on attaining the age of 70 years. • Sir Samuel Walker Griffith 1903–1919 • Sir Adrian Knox 1919–1930 Part II of the High Court of Australia Act 1979 (Cth) contains further provisions concerning • Sir Isaac Alfred Isaacs 1930–1931 the Court and the Justices, including: • Sir Frank Gavan Duffy 1931–1935 • the Attorney-General shall, before an • Sir John Greig Latham 1935–1952 appointment is made to a vacant office of Justice of the Court, consult with the • Sir Owen Dixon 1952–1964 Attorneys-General of the States in relation • Sir Garfield Edward John Barwick 1964–1981 to the appointment • Sir Harry Talbot Gibbs 1981–1987 • a person shall not be appointed as a • Sir Anthony Frank Mason 1987–1995 Justice unless: • Sir (Francis) Gerard Brennan 1995–1998 ∙∙ he or she has been a judge of a court created by the Parliament or of a court • (Anthony) Murray Gleeson 1998–2008 of a State or Territory, or • Robert Shenton French 2008–2017 ∙∙ he or she has been enrolled as a barrister • Susan Mary Kiefel 2017– or solicitor or as a legal practitioner of the High Court or of a Supreme Court of a State or Territory for not less than five years • a Justice is not capable of accepting or holding any office of profit within Australia • the Chief Justices and the other Justices shall receive salary and other allowances at such rates as are fixed from time to time by Parliament.

13 PART 3: OVERVIEW OF THE HIGH COURT OF AUSTRALIA

Justices

• Sir Edmund Barton 1903–1920 • Mary Genevieve Gaudron 1987–2003 • Richard Edward O’Connor 1903–1912 • Michael Hudson McHugh 1989–2005 • Sir Isaac Alfred Isaacs 1906–1930 • William Montague Charles Gummow 1995–2012 • Henry Bournes Higgins 1906–1929 • Michael Donald Kirby 1996–2009 • Sir Frank Gavan Duffy 1913–1931 • Kenneth Madison Hayne 1997–2015 • Sir Charles Powers 1913–1929 • Ian David Francis Callinan 1998–2007 • Albert Bathurst Piddington 1913–1913 • (John) Dyson Heydon 2003–2013 • Sir George Edward Rich 1913–1950 • Susan Maree Crennan 2005–2015 • Sir Hayden Erskine Starke 1920–1950 • Susan Mary Kiefel 2007– • Sir Owen Dixon 1929–1952 • Virginia Margaret Bell 2009– • Herbert Vere Evatt 1930–1940 • Stephen John Gageler 2012– • Sir Edward Aloysius McTiernan 1930–1976 • Patrick Anthony Keane 2013– • Sir Dudley Williams 1940–1958 • Geoffrey Arthur Akeroyd Nettle 2015– • Sir William Flood Webb 1946–1958 • Michelle Marjorie Gordon 2015– • Sir Wilfred Kelsham Fullagar 1950–1961 • James Joshua Edelman 2017– • Sir Frank Walters Kitto 1950–1970 • Sir Alan Russell Taylor 1952–1969 • Sir Douglas Ian Menzies 1958–1974 • Sir Victor Windeyer 1958–1972 • Sir William Francis Langer Owen 1961–1972 • Sir Cyril Ambrose Walsh 1969–1973 • Sir Harry Talbot Gibbs 1970–1981 • Sir Ninian Martin Stephen 1972–1982 • Sir Anthony Frank Mason 1972–1987 • Sir Kenneth Sydney Jacobs 1974–1979 • Lionel Keith Murphy 1975–1986 • Sir Keith Arthur Aickin 1976–1982 • Sir Ronald Darling Wilson 1979–1989 • Sir (Francis) Gerard Brennan 1981–1995 • Sir William Patrick Deane 1982–1995 • Sir Daryl Michael Dawson 1982–1997 • John Leslie Toohey 1987–1998

14 HIGH COURT OF AUSTRALIA 2019–20 ANNUAL REPORT

Administration of the Court

In addition to the regular Court Business The CE&PR has power to ‘do all things that Meetings between the Justices and the are necessary or convenient to be done for or CE&PR, the Court has a number of committees in connection with the performance of his or consisting of Justices and senior members of her functions’ (section 19(2) of the High Court staff. As at 30 June 2020, they comprised the of Australia Act 1979 (Cth)). The CE&PR may following Committees: appoint such other officers and engage other employees as the Court considers necessary • Finance (section 26(1) and (3)). The Court determines • Rules the terms and conditions of employment • Communications of employees, including remuneration and allowances (section 26(4)). Employees and • Audit officers of the High Court are not covered by • Information Technology the Public Service Act 1999 (Cth). The Registry • Security is under the control of the CE&PR (section 30(2)), assisted by the Senior Registrar. • International • Library The High Court’s executive team comprises the CE&PR, the Senior Registrar, the Manager • Artworks Corporate Services, the Senior Executive • Annual Report Deputy Registrar, and the High Court Librarian. • Archives Employees are located primarily in Canberra but also in chambers and offices of the Registry The Audit Committee has an independent in Sydney, Melbourne and Brisbane. Chair. With the enactment of the High Court of Australia Act 1979 (Cth), the Court was given responsibility for its own administration (section 17). The CE&PR has the function of ‘acting on behalf of, and assisting, the Justices in the administration of the affairs of the High Court under section 17 and has such other functions as are conferred on him or her by this Act or assigned to him or her by the Court’ (section 19(1)).

15 PART 3: OVERVIEW OF THE HIGH COURT OF AUSTRALIA

High Court of Australia organisational chart as at 30 June 2020

Chief Justice Hon Susan Kiefel AC Justices Hon Virginia Bell AC Hon Stephen Gageler AC Hon Patrick Keane AC Hon Geoffrey Nettle AC Hon Michelle Gordon AC Justices’ Hon James Edelman personal staff

Manager Executive Chief Executive & Support Principal Registrar Jules Mortenson Philippa Lynch

Registry Branch Library Corporate Services Branch

Senior Registrar Court Librarian Senior Executive Manager Corporate Carolyn Rogers John Botherway Deputy Registrar Services Ben Wickham Adrian Brocklehurst

National Registry Library and Reference Manager Services Special Leave Emma Will Chief Financial Applications Principal Registry Officer Transcription Margaret Baird Finance Court Guides Human Resources Deputy Registrar Administration Rosemary Musolino Melbourne Registry Media Communications Chief Information Events and Artworks Officer Deputy Registrar Mohammed Akbar Matthew Grey (acting) Sydney Registry Legal Research Information Technology Courtroom Deputy Registrar Technology Leonie Young Telecommunications Canberra Registry

Marshal Registries of the Brian Collins Federal Court in Security Adelaide, Brisbane, Building Operations Darwin and Perth, and the Supreme Court in Hobart, by arrangement under the HCA Act.

16 HIGH COURT OF AUSTRALIA 2019–20 ANNUAL REPORT

Appropriations and spending

The Court may spend moneys appropriated to accordance with estimates approved by the it by Parliament (section 35 of the High Court Attorney-General (section 36(2)). The Court of Australia Act 1979 (Cth) or other moneys participates in the Estimates process, and the (section 39)). Moneys paid to the Court under CE&PR and other officers appear, when called, section 35 shall be applied only in payment or before the Senate Legal and Constitutional discharge of the costs and expenses of the Affairs Committee at Estimates hearings. administration of the affairs of the Court under section 17 and in payment of any remuneration Section 42 of the High Court of Australia and allowances payable under the Act to Act 1979 (Cth) provides that the Court ‘shall any person other than a Justice. Timings of cause to be kept proper accounts and records the Court’s draw-downs of its appropriated of the transactions and affairs relating to the moneys are subject to directions from the administration of the affairs of the Court under Finance Minister, but the Court is not otherwise section 17 and shall do all things necessary subject to the financial controls exercised by to ensure that all payments out of the moneys the Minister over Commonwealth agencies held by the Court are correctly made and and the federal courts. The Court is subject properly authorized and that adequate control to the processes set by Cabinet for setting of is maintained over the assets held by, or the amounts of moneys to be appropriated, in the custody of, the Court and over the inclusive of the rules set by the Finance Minister incurring of liabilities by the Court’. for costing agency outputs and any proposed Justices’ remuneration and that of the CE&PR new initiatives. The Court may not expend is paid from a special appropriation under the its appropriated moneys otherwise than in Remuneration Tribunal Act 1973 (Cth).

The High Court building

The High Court building, situated in the number of major functional elements, namely Parliamentary Zone on the shores of Lake the large Public Hall, three courtrooms, an Burley Griffin, is one of Canberra’s major administrative wing, and an area provided national buildings. The building was opened for the Justices. The forecourt and main by Her Majesty Queen Elizabeth II on 26 May entrance of the building are approached via 1980. The building was designed by the a long ceremonial ramp. A waterfall designed architectural firm of Edwards Madigan by Robert Woodward and constructed of Torzillo & Briggs Pty Ltd, the winners of South Australian speckled granite runs the a national competition. The 40-metre tall full length of one side of the ramp. concrete and glass building comprises a

17 18

PART 4: THE WORK OF THE COURT IN 2019–20

PART 4 THE WORK OF THE COURT IN 2019–20

A: Judicial workloads

Special leave applications

Comparisons of the number of special leave Ninety-eight per cent of the applications for leave applications filed and determined for the last or special leave to appeal decided by the Court five years are provided in the following tables. during the reporting year were completed within The proportion of special leave applications nine months of filing, the figure for 2018–19 was filed by self-represented litigants during 99 per cent. 2019–20 was 47 per cent (compared to 55 per cent in 2018–19). Year of filing Number of SLAs filed

The High Court Rules 2004 provide that 2015/16 536 the Court may determine leave and special 2016/17 498 leave applications on the papers without an 2017/18 523 oral hearing. In those cases, the applications are not listed for hearing but for determination. 2018/19 565 Seventy‑eight per cent of the applications 2019/20 455 decided in 2019–20 were finalised without an oral hearing, compared to 81 per cent in 2018–19.

Year of determination Granted Refused Other1

2015/16 53 402 59

2016/17 69 414 34

2017/18 65 430 47

2018/19 43 507 21

2019/20 52 409 23

1 Includes matters deemed abandoned or discontinued

20 HIGH COURT OF AUSTRALIA 2019–20 ANNUAL REPORT

Elapsed time for special leave applications from time of filing

Year of Less than 3 to 6 6 to 9 9 to 12 Over 12 determination 3 months months months months months

2015/16 58 294 81 18 4

2016/17 138 278 55 7 5

2017/18 183 288 15 6 3

2018/19 202 316 28 3 1

2019/20 133 291 27 8 2

Appeals

Sixty-seven per cent of the 55 appeals decided by Year of filing Number of the Court during the reporting year were completed Appeals filed within nine months of filing; the figure for 2018–19 was 43 per cent. In 98 per cent of cases decided 2015/16 51 by the Court in the period, judgment was delivered 2016/17 68 within six months of the hearing. The Court 2017/18 77 determined one appeal on the papers, without a hearing and one criminal special leave application 2018/19 41 was referred to the Full Court to be argued. The 2019/20 57 determination figures have been adjusted to include these as final outcomes.

Year of determination Allowed Dismissed Other

2015/16 21 23 1

2016/17 34 23 0

2017/18 26 30 3

2018/19 37 24 0

2019/20 36 19 0

Elapsed time for appeals dealt with by the Full Court from time of filing

Year of Less than 3 to 6 6 to 9 9 to 12 Over 12 determination 3 months months months months months

2015/16 2 27 12 3 0

2016/17 5 32 16 4 0

2017/18 2 11 23 19 1

2018/19 0 7 19 28 7

2019/20 0 8 29 18 0

21 PART 4: THE WORK OF THE COURT IN 2019–20

Original jurisdiction

Cases commenced in the original jurisdiction The Court sits as the Court of Disputed are generally listed before a single Justice of the Returns to try petitions disputing the validity Court in the first instance. Not all cases filed in of elections or returns of persons to the the original jurisdiction proceed to be considered House of Representatives or the Senate. by the Full Court. Some cases are remitted to Three election petitions were filed in the another Court for trial pursuant to section 44 period. All were remitted to the Federal of the Judiciary Act 1903 (Cth). In 2019–20, the Court of Australia for determination. Full Court published seven judgments dealing with eight cases filed in the original jurisdiction.

Year of Writs of Constitutional Electoral Removals Cause Other filing Summons Writs Removed

2015/16 12 168 0 13 1 14

2016/17 8 92 3 7 1 18

2017/18 23 99 12 12 2 18

2018/19 18 131 0 8 1 24

2019/20 13 42 3 7 2 20

Elapsed time for original jurisdiction matters dealt with by the Full Court from time of filing

Year of Less than 3 to 6 6 to 9 9 to 12 Over 12 determination 3 months months months months months

2015/16 2 6 4 1 1

2016/17 3 2 1 1 1

2017/18 11 1 1 2 5

2018/19 1 1 0 2 3

2019/20 0 1 0 5 2

22 HIGH COURT OF AUSTRALIA 2019–20 ANNUAL REPORT

B: Judicial leadership activities

Council of Chief Justices of International

Australia and New Zealand During the year, the Court welcomed a number of international visitors, including The Council of Chief Justices of Australia and delegations of judges, senior lawyers, court New Zealand comprises the Chief Justices of administrators, parliamentarians, government the High Court, the Federal and Family Courts officials, diplomatic consular officials, lawyers and the Supreme Courts of each of the States and law students from South Africa, Papua New and Territories, together with the Chief Justice of Guinea, the United Kingdom, the United States, New Zealand. The objects of the Council are to: Brazil, Germany, Japan, Pakistan, the People’s • provide a forum within which its members Republic of China, Bangladesh, the Philippines, may discuss matters of common concern South Korea and Indonesia. and exchange information and advice The Chief Justice opened the Australian Bar • advance and maintain the rule of law Association Biennial Conference in Singapore, and the independence of the judiciary giving the joint keynote address with Chief Justice in Australia and New Zealand Menon of Singapore on the convergence of the • advance and maintain the principle that Courts of Singapore and Australia. Her Honour Australian courts together constitute a also gave the Singapore Academy of Law national judicial system operating within Annual Lecture on the topic of “Judicial Review a federal framework in Australia: The Protection and Power of Courts • ensure that its members are aware of under the Australian Constitution”. In February proposals by and developments within 2020, the Chief Justice and Justice Nettle AC governments and the legal profession attended the International Judicial Conference in relevant to the preceding objects. New Delhi at the invitation of Chief Justice of India, Chief Justice Bobde, where the Chief Justice gave Through reports it receives from the National the plenary address on constitutional principles Judicial College, the Judicial Council on Cultural in a comparative perspective. Justice Nettle Diversity and the Law Admissions Consultative AC gave a paper, “Constitutions in a Changing Committee, it has an overview function in World: Static or Dynamic Interpretation?”. Justice relation to judicial education, cultural diversity Gageler AC was the Hotung Visiting Fellow at awareness relevant to access to justice and legal the Victoria University of Wellington in July 2019, education, practical legal training and admission where he gave a lecture “The Quantity and standards. It also promotes the harmonisation Quality of Justice: Constructivist and Ecological of court rules around Australia through its Rationality in a Common Law System”. His Harmonisation Committee. Honour also attended Yale University’s 2019 Global Constitutionalism seminar in September The Council met in Wellington in October and attended the Australian Bar Association 2019, but its April 2020 meeting was cancelled Biennial International Conference where he because of the COVID-19 pandemic. The Council provided commentary on the topic of an continued to deal with matters out of session international commercial court for Australia. as required. The issue of harassment by judicial The Court welcomed a number of international officers has been placed on the agenda of the visitors in the year in review, including Sir Gibuna Council of Chief Justices as noted in the Chief Gibbs Salika KBE, Chief Justice of Papua Justice’s overview. New Guinea and Justice Yuko Miyazaki of the Supreme Court of Japan.

23 PART 4: THE WORK OF THE COURT IN 2019–20

C: Public information and education

The Court’s public education and visitor free Sunday concert programme taken place programmes seek to enhance awareness of since 9 February 2020. However, 14 concerts its constitutional role and the rule of law. The were held in the year in review, ranging from Court provides extensive information on its choral, chamber and instrumental music, website, publishes judgment summaries and reflecting that the Public Hall of the Court is an offers specialised educational programmes and important civic space. In 2019–20, there were activities in the High Court building in Canberra. approximately 43,500 visitors to the Court, It also hosts the Australian Constitution Centre including approximately 25,500 students from exhibition which traces the history and evolution across the country. This compared to last years’ of the Australian Constitution, illuminates some figures of 67,500 visitors to the Court, including of its fundamental principles, and explores the approximately 38,000 school students. role and history of the Court. It also welcomes visitors to appreciate the unique architectural, The Annual High Court Public Lecture in 2019 design and artistic aspects of the Court building. was given to a capacity audience by Professor Adrian Zuckerman, Emeritus Professor of The High Court makes available, via its website, Civil Procedure at Oxford University on the comprehensive information about the work of topic “Artificial Intelligence – The Implications the Court. This includes transcripts of hearings, for the Legal Profession, the Rule of Law and judgments, case summaries, judgment the Adversarial Process”. Justice Nettle AC summaries, special leave dispositions, the provided opening and closing remarks. High Court Bulletin, business and court lists, and speeches by present and former Justices. As is tradition, the Australian grand final It contains information about the history of of the pre-eminent law students’ moot, the the Court, and the art and architecture of Jessup Moot, was held in Courtroom 1 in the building. The parties’ submissions in February 2020, and Justice Gageler AC Full Court matters are also available on the presided over the final. Justice Keane AC Court’s website, as are audio-visual recordings presided over the final of the Sir Harry Gibbs of most Full Court hearings in Canberra. constitutional law moot in Melbourne. The Court also has a Twitter account which The High Court’s website is the primary is used to notify followers of forthcoming source of information concerning the judgments, judgments, court listings and so work of the Court. In 2019–20, there were forth. As at the end of the financial year, there approximately 2.175 million visitors to the were approximately 8,000 followers. The website. Commencing in late-2013, the Court implementation of the Digital Lodgment System has published most audio-visual recordings on 1 January 2020 allows any person to do an of Full Court hearings, ordinarily at the end of online search of the publicly available portions each sitting day. There has been a significant of Court files for all matters filed after that date. uptake of this service with 39,488 hits during The COVID-19 pandemic, and before it, the 2019–20. There has also been significant bushfires which saw high levels of smoke interest in the written submissions of parties in Canberra throughout December and in Full Court matters, published on the Court’s January, have had a substantial impact on website, with approximately 178,000 hits. visitor numbers to the Court. Whilst the The Court’s Twitter account and its subscription Court building in Canberra has remained services alert followers and subscribers open throughout the COVID-19 pandemic, to upcoming judgments, case summaries, it has not had school groups or large group judgment summaries and publications. bookings since mid‑March 2020, nor has the At the end of 2019–20 there were approximately 19,500 subscribers to these services.

24 HIGH COURT OF AUSTRALIA 2019–20 ANNUAL REPORT

D: Administrative outcomes and activities

Fees may determine that the person may instead pay a reduced fee (specified in Schedule 1 as the Regulation 11 of the High Court of Australia financial hardship fee). A refusal by a Registrar (Fees) Regulation 2012 provides that persons to make such a determination may be reviewed in receipt of legal aid, persons who hold a by the Administrative Appeals Tribunal. There concession card issued by Centrelink or was one refusal during the reporting period. the Department of Veterans’ Affairs, persons During the reporting year 577 cases attracting detained in a public institution, persons under a filing fee and/or hearing fees were filed in the the age of 18, persons in receipt of youth Court. In 225 of these, or 39 per cent of cases, allowance, an Austudy payment or in receipt the person liable to pay the fee was exempt of benefits under the ABSTUDY scheme and from paying fees. In addition, financial hardship persons granted assistance under Part 11 of determinations were made in another 168, or the Native Title Act 1993 (Cth) are eligible for a 29 per cent, of the cases. The filing and hearing full exemption from paying filing and hearing fees fees forgone in these 393 cases for the entire associated with proceedings in the High Court. period amounted to $930,235. The composition Where, in the opinion of a Registrar, the payment of this total is shown in the following table. of the fee payable by an individual would cause financial hardship to the individual, the Registrar

Record of fees forgone 2019–20

Reasons for non-payment Regulation No. Amount ($)

Legal Aid (exemption) 11(1)(a) 49 $92,805

Holder of a concession card (exemption) 11(1)(b) 88 $288,735

Person in public detention (exemption) 11(1)(c) 82 $152,450

Child under the age of 18 years (exemption) 11(1)(d) 3 $10,095

Youth allowance, Austudy payment recipient or ABSTUDY 11(1)(e) 1 $140 recipient (exemption)

Recipient of assistance under Native Title Act (exemption) 11(1)(f ) 2 $13,515

Financial hardship (waiver of two-thirds fee) 12 168 $372,495

TOTAL 393 $930,235

25 PART 4: THE WORK OF THE COURT IN 2019–20

Register of Practitioners Court staff not only provide the administrative and registry services necessary for the operation All legal practitioners in Australia who wish to of the Court, but also manage a large public practise in federal courts or state or territory building which receives tens of thousands courts exercising federal jurisdiction are required of visitors from around Australia each year. to have their names entered in the Register The Court also maintains public registry of Practitioners maintained by the CE&PR in counters in Sydney and Melbourne and staffs Canberra. The Registry provides an information chambers in three States and the Australian service to practitioners advising them of their Capital Territory. Face to face Registry services entitlement to practise in federal courts, the were suspended in March 2020 because of procedure for having their name entered on the COVID-19 pandemic. the register and, if required, providing them Section 43 of the Act provides for the with certificates of good standing to enable them to seek admission in other jurisdictions. Auditor‑General annually to inspect and The names of 3,093 new practitioners were audit the accounts and records of the added in 2019–20. financial transactions of the Court and to draw the attention of the Attorney-General to any irregularity disclosed by that inspection and audit. Results of the Auditor-General’s audit Resource management of the Court’s 2019–20 financial statements, The Court’s budget estimates for 2019–20 which can be found at Part 5 of this report, were were reported in the Attorney-General’s Portfolio reported to the Attorney-General on 17 August Budget Statements. The audited financial results 2020. The report was unqualified and there for 2019–20 are in Part 5. In 2019–20, income were no significant issues arising from the audit. including revenue from appropriations, amounted Section 47 of the Act requires the Court, as to $19.053m, and operating expenses were soon as practicable after 30 June in each year, $27.317m, resulting in a deficit of $8.264m. The to prepare and submit to the Attorney‑General Court’s underlying operating result (excluding a report relating to the administration of the unfunded depreciation) was a deficit of $1.045m. affairs of the Court under section 17 during The Court’s underlying deficit to 30 June 2020 the year that ended on that 30 June, together primarily relates to the recognition at year‑end with financial statements in respect of that of a valuation decrement of $1.485m with year in such form as the Finance Minister respect to the Court’s library collection asset. approves. The Court’s Annual Report 2018–19 The valuation was undertaken by independent was submitted to the Attorney-General on valuers. The impact of this write-down was partly 24 October 2019 and it was presented to offset by an underspend in operational costs the Parliament on 12 December 2019. (travel, casual staff and security) as a result of the COVID-19 pandemic. The Court’s internal audits are performed by a contracted auditor. During 2019–20 In 2019–20 the Court received an equity the internal auditor conducted reviews of: injection of $5.301m including departmental capital budget. • staff travel • asset management The Court has a small administration. Its total staff as at 30 June 2020 (not including Justices) • verification of salary payments. comprised 99 employees, about a third of whom were ongoing employees (of the others, 38 were non-ongoing and 28 were casual employees). The full-time equivalent number of employees in 2019–20 was 74.

26 HIGH COURT OF AUSTRALIA 2019–20 ANNUAL REPORT

During 2019–20 the Court entered into or made payments under 21 consultancy contracts with a total value of $323,522 (including GST). Contracts with a total value of $10,000 or more (including GST) were:

Name Description Contract Price $

O’Connor Marsden Internal audit services 44,273

Integrated Space Pty Ltd Architectural services for the relocation 11,792 of the security control room

Infront Systems Pty Ltd ICT Business continuity and disaster 50,160 recovery options paper

Dell Australia Pty Ltd End user computing assessment 46,994

Gabrielle Trainor AO Governance and public communications 9,570

Vivienne Thom AM Workplace investigation 78,933

International Conservation Art conservation and management report 13,032 Services Pty Ltd

Eric Martin & Associates Architectural, electrical, mechanical and 23,800 hydraulics service for the upgrade of toilets

Cirrus Correct Communications Advice on telecommunication licensing 14,168 (ACT) Pty Ltd environment

Jones Lang LaSalle Public Valuation of land and buildings for three years 30,800 Sector Valuations Pty Ltd

Human resources management the readings from the equipment purchased for each site The 2019–20 year saw a series of major work • purchase of new F6 main filters for health and safety challenges arise in relation to all Air Handling Units in Canberra bushfire smoke and pandemic risks, with the • lowering of the Outside Air intake Court focusing on risk minimisation strategies quantity in the Canberra HVAC system to ensure a safe working environment for Justices and staff. • provision of air purifiers to the Sydney Registry. Potential health issues relating to smoke were generated by the Victorian, NSW, and ACT From March 2020 in response to the bushfires. In response to these events the Court COVID-19 pandemic: administration undertook various mitigation and • many staff commenced working from home, monitoring strategies including: with the provision of laptop computers and • the use of hand-held air measurement office furniture as required equipment in Sydney, Canberra and • staff were also provided with a comprehensive Melbourne court premises Working from Home Manual which included • engagement of an environmental specialist to advice on health and wellbeing while undertake readings in the Canberra building working from home, ongoing communication to provide a benchmark on each floor and to arrangements, technical support for ICT, and provide test data against which to compare arrangements for virtual ergonomic inspections

27 PART 4: THE WORK OF THE COURT IN 2019–20

• face to face counter services ceased, During 2019–20: school and group bookings to visit the • there were no incidents that required the Court in Canberra were cancelled and the Court to provide information to Comcare Sunday concert programme was suspended under section 68 of the Occupational Health • most hearings were held via video and Safety Act 1991 (Cth) or sections 36, conferencing rather than in person 37 and 38 of the Work Health and Safety Act 2011 (Cth) • a range of health and safety measures were also put in place at each of the • there were seven minor incidents Court’s premises, including instructions • no new workers compensation claims on safe distancing, hand cleanliness, and were made. adjustments made to allowable capacity in courtrooms and work spaces • additional daily cleaning and supplies Asset management of anti‑bacterial hand cleaner were made available, along with masks and During 2019–20 the Court: increased dispenser units where required. • established a new security screening point at the main entrance on level 2 of The Court provided training in the the Canberra building following areas: • completed the physical works to upgrade the • diversity and managing unconscious Court’s public area ramp and stair balustrades bias at work to improve safety for all building users • procurement planning and strategy • installed two extensions to the Courtroom 1 • first aid. bench to allow all seven Justices to sit whilst still meeting mandatory COVID-19 social During 2019–20 the Work Health and Safety distancing requirements (WH&S) Committee met four times. This Committee provides an opportunity for • commenced a project to upgrade the employees to raise any issues they have about internal lighting as part of ongoing energy personal and workplace safety. Designated efficiency strategies. Workplace Representatives are encouraged Other building and security projects in to consult within their areas prior to and after 2019–20 included: Committee meetings. Information about the Court’s health and safety arrangements, • completing major repairs to the WH&S Committee minutes and a register cascade waterfall of issues can be accessed by employees • completing the installation of additional from the Court’s intranet. CCTV cameras to enhance building security

Other initiatives undertaken during 2019–20 to • finalising the design and approaching the promote the health, safety and welfare at work market as part of a major upgrade to the of employees included: Court’s security control room • influenza vaccinations • replacing kitchen within one of the Chambers • workstation assessments • wellbeing information sessions covering mental health and injury prevention in the workplace • services provided by the Court’s employee assistance provider.

28 HIGH COURT OF AUSTRALIA 2019–20 ANNUAL REPORT

• undertaking a number of significant During 2019–20 the Court: maintenance programmes including • deployed new laptops and desktops for our refurbishment of the wooden handrails operating environment using Windows 10 throughout the public areas of the HCA and Office 365 building, as well as projects to refurbish several key pieces of heritage furniture • launched the Digital Lodgment System for electronic court filing, based on Dynamics • continuing the emergency lighting 365 and SharePoint Online upgrade programme to replace unserviceable emergency lights • upgraded the video conferencing platform to with latest generation systems. enable SIP dial in functionality and facilitate remote hearings • enhanced ICT security Risk management • deployed 2 Factor Authentication for VPN to improve ICT security The Court has undertaken substantial work to improve its risk management framework • deployed portable video conferencing and reporting arrangements during 2019–20. capability into Court 1 To support the Court in managing its risk • migrated the High Court website to framework, a key project was commenced in Amazon web services cloud-based platform 2019–20 to implement a risk management and • commenced upgrade of all video reporting system. The risk management system conferencing endpoints will automate incident and near miss reporting, manage the work health and safety issues • used whole of government contracts register, provide an automated risk assessment to achieve cost savings for computers, development and reporting tool to assist staff in contractors, mobile devices and managing risks. As part of the development of software licensing. the online tool, a series of workshops for staff were held on risk management and reporting. Knowledge management The Court engaged information technology specialists in 2019–20 to assess the options Library staff members assist with reference for minimising the risk of disruption to Court and research queries from the Justices and operations through a technology failure. their staff. These can range from providing a case or early colonial act to researching legislative history. Reference assistance Information management is also provided to counsel when they appear before the Court. During 2019–20 This has been a challenging year for the the Library staff completed 351 reference ICT operations of the Court, with the impact and research requests. of COVID-19 requiring a major increase in remote operations of the Court and by staff. This challenge was met successfully and enabled the Court to operate effectively during the pandemic.

29 PART 4: THE WORK OF THE COURT IN 2019–20

The library is responsible for the checking The SirsiDynix Library system repository, of the joint books of the authorities (JBA) to Portfolio, is used to store the documents and which reference is made by all parties and any photographs. Extensive metadata is added interveners during the course of oral argument to each item to ensure easy retrieval when at the hearing of an appeal (or other Full Court searching for records in the Archive. matter). Over the course of 2019–20 the library produced check lists for 38 JBAs covering The Library makes the following publications 53 matters. available online: • High Court Bulletin with its full archive Three hundred and seventy-seven inter-library published on AustLII and BarNet loans were processed by the Library during 2019–20. • New Library Books, published on the Court’s website The Court’s library holdings in Canberra total • Overseas Decisions Bulletin, which includes 157,787 volumes with 1,210 volumes added decisions of the Supreme Court of the United in 2019–20. Kingdom, the Supreme Court of Canada, the Supreme Court of the United States, The Court continues to use the SirsiDynix the Constitutional Court of South Africa, Integrated Library System (ILS) as a partner the Supreme Court of New Zealand and the in a consortium with the Federal Court of Hong Kong Court of Final Appeal. Admiralty, Australia, the NSW Law Courts Library, the arbitration and constitutional decisions of Supreme Court of Victoria, the South Australian the Court of Appeal of Singapore are also Courts Administration Authority Library and the included. These bulletins are published on ACT Supreme Court. the Court’s website and alerts are available Work commenced in 2019–20 on a High Court enabling the legal profession and wider Archives Database. The database contains public to subscribe. photographs and information on the High Court The High Court Judgments Database continues Building, Court ceremonies, artefacts; Court to be well used with a 23 per cent increase in events and visits; Court publications; Justices; sessions recorded over the previous year. cases and a page devoted to furniture of the High Court. The papers of former Chief Justice Sir Owen Dixon OM PC GCMG KCMG KC have been digitised prior to being added to the Archives collection.

30

PART 5: FINANCIAL STATEMENTS

Part 5: Financial Statements Accountants (including Independence Standards) (the GPO Box 707 Canberra ACT 2601 Code) to the extent that they are not in conflict with the Auditor-General Act 1997. I have also fulfilled my other 38 Sydney Avenue Forrest ACT 2603 responsibilities in accordance with the Code. I believe Phone (02) 6203 7300 Fax (02) 6203 7777 that the audit evidence I have obtained is sufficient and Independent auditor’s report appropriate to provide a basis for my opinion. To the Attorney-General Chief Executive and Principal Registrar’s responsibility for the financial statements Opinion The Chief Executive and Principal Registrar of the Entity In my opinion, the financial statements of the High Court is responsible under the High Court of Australia Act of AustraliaINDEPENDENT (the Entity) AUDITOR’S for the year endedREPORT 30 June 2020: 1979 for the preparation and fair presentation of annual To the Attorney-General (a) are based on and are in agreement with proper financial statements that comply with the form approved accountsOpinion and records; and by the Finance Minister, being the Public Governance, (b) areIn myin the opinion, form approved the financial by the statements Finance Minister of the under High CourtPerformance of Australia and (theAccountability Entity) for (Financial the year Reporting) ended the30 JuneHigh 2020Court: of Australia Act 1979, including: Rule 2015 which incorporates Australian Accounting Standards – Reduced Disclosure Requirements. (i)(a) complyingare based with on andAustralian are in agreementAccounting with Standards proper –accounts and records; and Reduced Disclosure Requirements and the Public The Chief Executive and Principal Registrar is also (b) are in the form approved by the Finance Minister under the High Court of Australia Act 1979, including: Governance, Performance and Accountability responsible for such internal control as the Chief (Financial(i) complying Reporting) with Rule Australian 2015; and Accounting StandardsExecutive – Reduced and Disclosure Principal Requirements and the Public Governance, Performance and Accountability (Financial Reporting) Rule 2015; and (ii) presenting fairly the financial position of the Entity Registrar determines is necessary to enable the as (ii)at 30presenting June 2020 fairly and itsthe financial financial performanceposition of the Entitypreparation as at 30 Juneof financial 2020 and statements its financial that performance are free from and cashand flows cash for flows the foryear the then year ended. then ended. material misstatement, whether due to fraud or error. TheT hefinancial financial statements statements of ofthe the Entity, Entity which, which I have I have audited,In comprisepreparing the the following financial as statements, at 30 June the2020 Chief and forExecutive audited,the year comprise then ended the following: as at 30 June 2020 and and Principal Registrar is responsible for assessing the ability of the Entity to continue as a going concern, taking for •the yearStatement then ended: by the Chief Executive and Principal Registrar and Chief Financial Officer; into account whether the Entity’s operations will cease as • Statement• Statement by the of ChiefComprehensive Executive andIncome; Principal a result of an administrative restructure or for any other Registrar• Statement and Chief of Financial Financial Position; Officer; • Statement of Changes in Equity; reason. The Chief Executive and Principal Registrar is • Statement of Comprehensive Income; • Cash Flow Statement; also responsible for disclosing, as applicable, matters • Statement• Administered of Financial Schedule Position; of Comprehensive Income; related to going concern and using the going concern basis of accounting unless the assessment indicates that • Statement• Administered of Changes Schedule in Equity; of Assets and Liabilities; • Administered Reconciliation Schedule; it is not appropriate. • Cash Flow Statement; • Administered Cash Flow Statement; and Auditor’s responsibilities for the audit of the • Administered• Notes to Schedulethe financial of Comprehensive statements, comprising Income; a summaryfinancial of significant statements accounting policies and other explanatory information. • Administered Schedule of Assets and Liabilities; My objective is to obtain reasonable assurance about • AdministeredBasis for opinion Reconciliation Schedule; whether the financial statements as a whole are free from • AdministeredI conducted myCash audit Flow in Statement; accordance and with the Australianmaterial National misstatement, Audit Office whetherAuditing due Standards, to fraud orwhich error, incorporate the Australian Auditing Standards. My responsibilitiesand to issueunder an those auditor’s standards report are that further includes described my opinion. • Notes to the financial statements, comprising a in the Auditor’s Responsibilities for the Audit of the FinancialReasonable Statements assurancesection of myis a report. high level I am of independent assurance, but is summary of significant accounting policies and other of the Entity in accordance with the relevant ethical requirementsnot a guarantee for financial that statementan audit conducted audits conducted in accordance by explanatory information. the Auditor-General and his delegates. These include withthe therelevant Australian independence National Audit requirements Office Auditing of the BasisAccounting for opinion Professional and Ethical Standards Board’s APESStandards 110 Code will of always Ethics detectfor Professional a material Accountantsmisstatement (including Independence Standards) (the Code) to the extent that they are not in conflict with the I conducted my audit in accordance with the Australian when it exists. Misstatements can arise from fraud or Auditor-General Act 1997. I have also fulfilled my other responsibilities in accordance with the Code. I believe error and are considered material if, individually or in Nationalthat the Audit audit Office evidence Auditing I have Standards, obtained iswhich sufficient and appropriate to provide a basis for my opinion. incorporate the Australian Auditing Standards. My the aggregate, they could reasonably be expected to responsibilitiesChief Executive under andthose Principal standards Registrar’s are further responsibilityinfluence for the feconomicinancial sdecisionstatements of users taken on the describedThe Chief in Executivethe Auditor’s and Responsibilities Principal Registrar for of the the Audit Entity is responsiblebasis of the under financial the High statements. Court of Australia Act 1979 of thefor Financialthe preparation Statements and fair section presentation of my report. of annual I am financialAs statements part of an that audit comply in accordance with the formwith theapproved Australian by independentthe Finance of Minister,the Entity being in accordance the Public with Governance, the relevant Performance National and Audit Accountability Office Auditing (Financial Standards, Reporting) I exercise Rule 2015 which incorporates Australian Accounting Standards – Reduced Disclosure Requirements. The Chief ethical requirements for financial statement audits professional judgement and maintain professional Executive and Principal Registrar is also responsible for such internal control as the Chief Executive and Principal conducted by the Auditor-General and his delegates. scepticism throughout the audit. I also: These include the relevant independence requirements • identify and assess the risks of material misstatement of the Accounting Professional and Ethical Standards GPO Box 707 CANBERRA ACT 2601 of the financial38 Sydney statements,Avenue FORREST whetherACT 2603 due to fraud Board’s APES 110 Code of Ethics for Professional Phone (02) 6203 7300 Fax (02) 6203 7777

32 HIGH COURT OF AUSTRALIA 2019–20 ANNUAL REPORT

Registrar determines is necessary to enable the preparation of financial statements that are free from material or error, design and perform audit procedures I communicate with the Chief Executive and Principal misstatement, whether due to fraud or error. responsive to those risks, and obtain audit evidence Registrar regarding, among other matters, the In preparingthat is sufficient the financial and appropriate statements, to the provide Chief Executivea andplanned Principal scope Registrar and timing is responsible of the audit for assessingand significant the abilitybasis of for the my Entity opinion. to continue The risk as of a goingnot detecting concern, a taking intoaudit account findings, whether including the Entity’s any significant operations deficiencieswill cease as a result of an administrative restructure or for any other reason. The Chief Executive and Principal Registrar material misstatement resulting from fraud is higher in internal control that I identify during my audit. In is also responsible for disclosing, as applicable, matters related to going concern and using the going concern than for one resulting from error, as fraud may accordance with subsection 47(2)(d) of the High Court basis of accounting unless the assessment indicates that it is not appropriate. involve collusion, forgery, intentional omissions, of Australia Act 1979 I also include in this report any Auditor’smisrepresentations, responsibilities or the overridefor the ofaudit internal of the financialother s tatementsmatters arising out of my audit of the financial Mycontrol; objective is to obtain reasonable assurance about whetherstatements the financial that statementsI consider should as a whole be reported are free tofrom •material obtain misstatement, an understanding whether of internal due to control fraud orrelevant error, and tothe issue Attorney-General. an auditor’s report I have that nothing includes to reportmy opinion. in this Reasonableto the audit assurance in order isto a design high level audit of proceduresassurance, but is notregard. a guarantee that an audit conducted in accordance with the Australian National Audit Office Auditing Standards will always detect a material misstatement when it that are appropriate in the circumstances, but not Report on receipts, expenditure and investment exists. Misstatements can arise from fraud or error and are considered material if, individually or in the for the purpose of expressing an opinion on the of moneys, and the acquisition and disposal of aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of effectivenessthe financial statements. of the Entity’s internal control; assets • evaluate the appropriateness of accounting policies Opinion As part of an audit in accordance with the Australian National Audit Office Auditing Standards, I exercise professionalused and thejudgement reasonableness and maintain of accounting professional scepticismIn mythroughout opinion, the receipt,audit. I also: expenditure and investment estimates and related disclosures made by the of moneys, and the acquisition and disposal of assets • identify and assess the risks of material misstatement of the financial statements, whether due to fraud or Chief Executive and Principal Registrar; by the High Court of Australia (the Entity), in all material error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is • concludesufficient on andthe appropriatenessappropriate to provideof the Chief a basis for myrespects, opinion. is inThe accordance risk of not with detecting section 17a ofmaterial the High Executivemisstatement and Principal resulting Registrar’s from fraud use is of higherthe than forCourt one ofresulting Australia from Act 1979.error, as fraud may involve goingcollusion, concern forgery, basis intentionalof accounting omissions, and, based misrepresentations, on I have audited or the override the receipt, of internal expenditure control; and investment • theobtain audit anevidence understanding obtained, of whether internal acontrol material relevant toof the moneys, audit inand order the acquisitionto design audit and proceduresdisposal of assetsthat uncertaintyare appropriate exists inrelated the circumstances, to events or conditions but not for the purposeby the Entityof expressing during the an opinionyear ended on the 30 effectivenessJune 2020. thatof maythe Entity’s cast significant internal control; doubt on the ability to Responsibilities • continueevaluate as the a going appropriateness concern. If Iof conclude accounting that policies a used and the reasonableness of accounting estimates materialand related uncertainty disclosures exists, made I am byrequired the Chief to drawExecutive anThed Principal Chief Executive Registrar; and Principal Registrar is • attentionconclude in myon theauditor’s appropriateness report to the of related the Chief Executiveresponsible and Principal for administeringRegistrar’s use the of Entitythe going in accordance concern disclosuresbasis of accounting in the financial and, statementsbased on the or, ifaudit such evidence with obtained, the High whether Court of aAustralia material Act uncertainty 1979. This exists related to events or conditions that may cast significant doubt on the ability to continue as a going concern. disclosures are inadequate, to modify my opinion. includes doing all things necessary to ensure that If I conclude that a material uncertainty exists, I am required to draw attention in my auditor’s report to the My conclusions are based on the audit evidence all payments out of the moneys held by the Entity related disclosures in the financial statements or, if such disclosures are inadequate, to modify my opinion. are correctly made and properly authorised and obtainedMy conclusions up to the are date based of my on auditor’s the audit report. evidence obtained up to the date of my auditor’s report. However, that adequate control is maintained over the assets However,future events future orevents conditions or conditions may cause may the cause Entity the to cease to continue as a going concern; and • Entityevaluat to ceasee the tooverall continue presentation, as a going concern;structure and and contentheld by, of or thein the financial custody statements, of, the Entity including and over the incurring of liabilities by the Entity. • evaluatedisclosures, the overall and whether presentation, the financial structure statements and represent the underlying transactions and events in a contentmanner of thatthe financial achieves fairstatements, presentation. including the My responsibility is to express an opinion on the I commundisclosures,icate andwith whether the Chief the Executive financial and statements Principal Registrarreceipt, regarding, expenditure among and other investment matters, of moneys,the planned and scoperepresent and timing the underlying of the audit transactions and significant and events audit infindings, the includingacquisition any and significant disposal deficienciesof assets by inthe internal Entity controla manner that Ithat identify achieves during fair my presentation. audit. In accordance with subsectionduring the 47(2)(d)year ended of the 30 High June Court 2020, of based Australia on myAct 1979 I also include in this report any other matters arisingaudit out conductedof my audit in of accordance the financial with statements the Australian that I consider should be reported to the Attorney-General. I haveNational nothing Audit to report Office in thiAuditings regard. Standards. Report on receipts, expenditure and investment of Australianmoneys, Nationaland the Audit acquisition Office and disposal of assets Lorena Skipper Opinion Executive Director In my opinion, the receipt, expenditure and investment of moneys,Delegate and of the Auditor-Generalacquisition and disposal of assets by the High Court of Australia (the Entity), in all material respects, is in accordance with section 17 of the High Court of Australia Act 1979. Canberra I have audited the receipt, expenditure and investment of moneys,8 September and the 2020 acquisition and disposal of assets by the Entity during the year ended 30 June 2020.

33 PART 5: FINANCIAL STATEMENTS

Responsibilities The Chief Executive and Principal Registrar is responsible for administering the Entity in accordance with the High Court of Australia Act 1979. This includes doing all things necessary to ensure that all payments out of the moneys held by the Entity are correctly made and properly authorised and that adequate control is maintained over the assets held by, or in the custody of, the Entity and over the incurring of liabilities by the Entity. My responsibility is to express an opinion on the receipt, expenditure and investment of moneys, and the acquisition and disposal of assets by the Entity during the year ended 30 June 2020, based on my audit conducted in accordance with the Australian National Audit Office Auditing Standards.

Australian National Audit Office

Lorena Skipper Executive Director

Delegate of the Auditor-General High Court of Australia Canberra 8 September 2020 Financial Statements for the period ended 30 June 2020

34 HIGH COURT OF AUSTRALIA 2019–20 ANNUAL REPORT

High Court of Australia Financial Statements for the period ended 30 June 2020

High Court of Australia

Financial Statements for the period ended 30 June 2020

35 PART 5: FINANCIAL STATEMENTS

36 HIGH COURT OF AUSTRALIA 2019–20 ANNUAL REPORT

High Court of Australia STATEMENT OF COMPREHENSIVE INCOME for the period ended 30 June 2020

Original Budget High Court of Australia Statement of Comprehensive Income for 2020the period ended2019 30 June 20202020 Notes $ $ Original Budget$ NET COST OF SERVICES 2020 2019 2020 Expenses Notes $ $ $ NetEmployee cost of servicesbenefits 1.1A 9,329,504 9,483,008 9,481,000 Suppliers 1.1B 9,051,939 9,308,217 9,761,000 Expenses Depreciation and amortisation 3.2A 7,218,569 6,815,168 7,260,000 Employee benefits 1.1A 9,329,504 9,483,008 9,481,000 Impairment loss on financial instruments 1.1C - 1,901 - Suppliers 1.1B 9,051,939 9,308,217 9,761,000 Write-down and impairment of other assets 1.1D 1,714,493 72,757 - Depreciation and amortisation 3.2A 7,218,56 9 6,815,168 7,260,000 Finance costs 1.1E 2,179 - - Impairment loss on financial 1.1C - 1,901 - Totalinstruments expenses 27,316,684 25,681,051 26,502,000 Write-down and impairment of other 1.1D 1,714,493 72,757 - Ownassets-Source Income OwnFinance-source costs revenue 1.1E 2,179 - - TotalRevenue expenses from contracts with customers 1.2A 27,316,6353,088 8 4 25,681,051422,620 26,502,000420,000 Own-SourceInterest Income 149,645 143,816 165,000 Own-sourceResources received revenue free of charge 1.2B 2,830,646 2,830,646 3,048,000 RevenueOther revenue from contracts with customers 1.2A1.2C 353,08890,751 422,620128,390 420,000- TotalInterest own-source revenue 149,6453,424,130 3,525,472143,816 3,633,000165,000 Resources received free of charge 1.2B 2,830,646 2,830,646 3,048,000 GainsOther revenue 1.2C 90,751 128,390 - TotalOther own-source gains revenue 1.2D 3,424,130 - 3,525,4726,346 3,633,000- TotalGains gains - 6,346 - TotalOther own gains-source income 1.2D 3,424,130 - 3,531,8186,346 3,633,000- Total gains - 6,346 - NetTotal cost own-source of services income (23,892,554) (22,149,233) (22,869,000) Net cost of services (23,892,554) (22,149,233) (22,869,000) RevenueRevenue from from Government Government 1.2E1.2E 15,629,00015,629,000 15,533,00015,533,000 15,609,00015,609,000 DeficitDeficit (8,263,554)(8,263,554) (6,616,233)(6,616,233) (7,260,000)(7,260,000) Other comprehensive income OTHERChanges COMPREHENSIVE in asset revaluation surplusINCOME 3,759,843 7,635,668 - TotalChanges other in comprehensive asset revaluation income surplus 3,759,8433,759,843 7,635,6687,635,668 - TotalTotal othercomprehensive comprehensive income/(loss) income (4,503,711)3,759,843 1,019,4357,635,668 (7,260,000)- Total comprehensive surplus/(loss) (4,503,711) 1,019,435 (7,260,000) TheTotal above comprehensive statement income/(loss)should be read in conjunction with the accompanying(4,503,711) notes. 1,019,435 (7,260,000) For budget variances commentary refer to page 7. Total comprehensive surplus/(loss) (4,503,711) 1,019,435 (7,260,000)

The above statement should be read in conjunction with the accompanying notes.

For budget variances commentary refer to page 7.

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37 PART 5: FINANCIAL STATEMENTS

High Court of Australia HighSTATEMENT Court of Australia OF Statement FINANCIAL of Financial POSITION Position as at 30 June 2020 as at 30 June 2020 Original Budget 2020 2019 2020 Original Notes $ $ $ Budget Assets 2020 2019 2020 Financial assets Notes $ $ $ Cash and cash equivalents 3.1A 1,444,530 2,020,617 1,553,000 ASSETS Trade and other receivables 3.1B 126,111 216,527 112,000 Financial assets Other investments 9,500,000 6,000,000 1,904,000 Cash and cash equivalents 3.1A 1,444,530 2,020,617 1,553,000 Total financial assets 11,070,641 8,237,14 4 3,569,000 Trade and other receivables 3.1B 126,111 216,527 112,000 Non-financial assets 1 Other investments 9,500,000 6,000,000 1,904,000 Land and buildings 3.2A 213,563,529 214,156,594 207,302,000 Total financial assets 11,070,641 8,237,144 3,569,000 Property, plant and 3.2A 14,953,263 16,690,881 16,830,000 equipment Non-financial assets 1 Heritage and cultural 3.2A 4,767,468 4,711,832 4,742,000 Land and buildings 3.2A 213,563,529 214,156,594 207,302,000 Intangibles 3.2A 544,302 212,213 599,000 Property, plant and equipment 3.2A 14,953,263 16,690,881 16,830,000 Other non-financial assets 3.2B 144,681 113,132 147,000 Heritage and cultural 3.2A 4,767,468 4,711,832 4,742,000 Total non-financial assets 233,973,243 235,884,652 229,620,000 Intangibles 3.2A 544,302 212,213 599,000 Assets held for sale 2,273 - - Other non-financial assets 3.2B 144,681 113,132 147,000 Total assets 245,046,157 244,121,796 233,189,000 Total non-financial assets 233,973,243 235,884,652 229,620,000 Liabilities Assets held for sale 2,273 - - Payables Total assets 245,046,157 244,121,796 233,189,000 Suppliers 3.3A 439,383 736,313 456,000 Other payables 3.3B 218,857 159,741 104,000 LIABILITIES Total payables 658,240 896,054 560,000 Payables Interest bearing liabilities Suppliers 3.3A 439,383 736,313 456,000 Leases 3.4A 108,468 - - Other payables 3.3B 218,857 159,741 104,000 Total interest bearing liabilities 108,468 - - Total payables 658,240 896,054 560,000 Provisions Employee provisions 6.1 3,287,858 3,031,440 2,734,000 Interest bearing liabilities Total provisions 3,287,858 3,031,440 2,734,000 Leases 3.4A 108,468 - - Total liabilities 4,054,566 3,927,494 3,294,000 Total interest bearing liabilities 108,468 - - Net assets 240,991,591 240,194,302 229,895,000 Equity Provisions Contributed equity 107,258,598 101,957,598 107,259,000 Employee provisions 6.1 3,287,858 3,031,440 2,734,000 Reserves 198,871,038 195,111,195 187,475,000 Total provisions 3,287,858 3,031,440 2,734,000 Accumulated deficit (65,138,045) (56,874,491) (64,839,000) Total equity 240,991,591 240,194,302 229,895,000 Total liabilities 4,054,566 3,927,494 3,294,000 The above statement should be read in conjunction with the accompanying notes. Net assets 240,991,591 240,194,302 229,895,000 1. Right-of-use assets are included in the property, plant and equipment category of non-financial assets.

ForEQUITY budget variances commentary refer to page 7. Contributed equity 107,258,598 101,957,598 107,259,000 Reserves 198,871,038 195,111,195 187,475,000 Accumulated deficit (65,138,045) (56,874,491) (64,839,000) Total equity 240,991,591 240,194,302 229,895,000

The above statement should be read in conjunction with the accompanying notes.

1. Right-of-use assets are included in the property, plant and equipment category of non-financial assets.

For budget variances commentary refer to page 7.

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38 HIGH COURT OF AUSTRALIA 2019–20 ANNUAL REPORT

High Court of Australia SHighTATEMENT Court of Australia OF CHANGES Statement of IN Changes EQUITY in Equity for the period ended 30 June 2020 for the period ended 30 June 2020 Original Budget 2020 2019 2020Original Budget CONTRIBUTED EQUITY $ $ $ 2020 2019 2020 OpeningCONTRIBUTED balance EQUITY $ $ $ BalanceOpening carried balance forward from previous period 101,957,598 95,814,598 101,958,000 TransactionsBalance carried with forward owners from previous period 101,957,598 95,814,598 101,958,000 Transactions with owners Contributions by owners Contributions by owners Equity injection - appropriation 2,630,000 3,499,000 2,630,000 Equity injection - appropriation 2,630,000 3,499,000 2,630,000 DepartmentalDepartmental capitalcapital budget budget 2,671,0002,671,000 2,644,0002,644,000 2,671,0002,671,000 TotalTotal transactions transactions with with owners owners 5,301,0005,301,000 6,143,0006,143,000 5,301,0005,301,000 ClosingClosing balancesbalances as at 30 JuneJune 107,258,598107,258,598101,957,598101,957,598 107,259,000107,259,000 Accumulated deficit ACCUMULATED DEFICIT Opening balance Opening balance BalanceBalance carried forwardforward from from previous previous period period (56,874,491)(56,874,491)(50,258,258)(50,258,258)(57,579,000)(57,579,000) ComprehensiveComprehensive income Surplus / (Deficit) for the period (8,263,554) (6,616,233) (7,260,000) Surplus / (Deficit) for the period (8,263,554) (6,616,233) (7,260,000) Total comprehensive income (8,263,554) (6,616,233) (7,260,000) Total comprehensive income (8,263,554) (6,616,233) (7,260,000) Closing balances as at 30 June (65,138,045) (56,874,491) (64,839,000) Closing balances as at 30 June (65,138,045) (56,874,491) (64,839,000) AssetASSET revaluation REVALUATION reserve RESERVE OpeningOpening balancebalance Balance carried forward from previous period 195,111,195 187,475,527 187,475,000 Balance carried forward from previous period 195,111,195 187,475,527 187,475,000 Comprehensive income Comprehensive income Other comprehensive income 3,759,843 7,635,668 - OtherTotal comprehensive income 3,759,8433,759,843 7,635,6687,635,668 - - TotalEquity comprehensive injection - appropriation income 3,759,843- 7,635,668- - - EquityDepartmental injection capital - appropriation budget ------Closing balances as at 30 June 198,871,038 195,111,195 187,475,000 Departmental capital budget - - -

ClosingTOTAL balances EQUITY as at 30 June 198,871,038 195,111,195 187,475,000 TotalOpening equity balance OpeningBalance carriedbalance forward from previous period 240,194,302 233,031,867 231,854,000 Comprehensive income Balance carried forward from previous period 240,194,302 233,031,867 231,854,000 Other comprehensive income 3,759,843 7,635,668 - Comprehensive income Surplus / (Deficit) for the period (8,263,554) (6,616,233) (7,260,000) OtherTotal comprehensive income (4,503,711)3,759,843 1,019,4357,635,668 (7,260,000)- SurplusTransactions / (Deficit) with for owners the period (8,263,554) (6,616,233) (7,260,000) TotalContributions comprehensive by owners income (4,503,711) 1,019,435 (7,260,000) Equity injection - appropriation 2,630,000 3,499,000 2,630,000 Transactions with owners Departmental capital budget 2,671,000 2,644,000 2,671,000 Contributions by owners Sub-total transactions with owners 5,301,000 6,143,000 5,301,000 EquityClosing injection balances - appropriationas at 30 June 240,991,5912,630,000 240,194,3023,499,000 229,895,0002,630,000 Departmental capital budget 2,671,000 2,644,000 2,671,000 The above statement should be read in conjunction with the accompanying notes. Sub-total transactions with owners 5,301,000 6,143,000 5,301,000 ForClosing budget balances variances as commentary at refer to page 7. 30 June 240,991,591 240,194,302 229,895,000 The above statement should be read in conjunction with the accompanying notes. For budget variances commentary refer to page 7.

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39 PART 5: FINANCIAL STATEMENTS

High Court of Australia HighSTATEMENT Court of Australia OF CHANGES Statement of IN Changes EQUITY in Equity for the period ended 30 June 2020 Accountingfor the period Policy ended 30 June 2020 Equity Injections AmountsAccounting appropriated Policy which are designated as ‘equity injections’ for a year and Departmental Capital Budgets (DCBs) are recognisedEquity Injections directly in contributed equity in that year. Amounts appropriated which are designated as 'equity injections' for a year and Departmental Capital Budgets (DCBs) are recognised directly in contributed equity in that year.

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40 HIGH COURT OF AUSTRALIA 2019–20 ANNUAL REPORT

High Court of Australia CASHHigh Court FLOW of Australia STATEMENT Cash Flow Statement for the period ended 30 June 2020 for the period ended 30 June 2020 Original Budget 2020 2019 2020 Notes $ $ $ Original Operating activities Budget Cash received 2020 2019 2020 Appropriations Notes 15,629,000 $ 15,533,000 $ 15,609,000$ Sale of goods and rendering of services 385,983 321,669 290,000 InterestOPERATING ACTIVITIES 143,164 121,155 165,000 GSTCash received received 783,588 701,150 - OtherAppropriations 197,73715,629,000 264,90015,533,000 130,00015,609,000 TotalSale cash of goodsreceived and rendering of services 17,139,472385,983 16,941,874321,669 16,194,000290,000 CashInterest used 143,164 121,155 165,000 EmployeesGST received 9,015,787783,588 9,316,944701,150 9,681,000 - SuppliersOther 7,374,527197,737 6,671,732264,900 6,513,000130,000 InterestTotal cash payments received on lease liabilities 2,17917,139,472 - 16,941,874 - 16,194,000 Total cash used 16,392,493 15,988,676 16,194,000 NetCash cash used from/(used by) operating activities 5.3 746,979 953,198 - InvestingEmployees activities 9,015,787 9,316,944 9,681,000 CashSuppliers received 7,374,527 6,671,732 6,513,000 InvestmentsInterest payments on lease liabilities - 2,179 - - 1,135,000 - TotalTotal cash cash received used - 16,392,493 - 15,988,676 1,135,00016,194,000 CashNet cashused from/(used by) operating activities 5.3 746,979 953,198 - Purchase of infrastructure, plant and equipment 3,053,838 2,634,047 6,436,000 PurchaseINVESTING of investments ACTIVITIES 3,500,000 4,500,000 - TotalCash cash received used 6,553,838 7,134,0 47 6,436,000 NetInvestments cash from/(used by) investing activities (6,553,838) - (7,134,047) - (5,301,000)1,135,000 FinancingTotal cash activities received - - 1,135,000 Cash received CapitalCash used injection 5,301,000 6,143,000 5,301,000 TotalPurchase cash received of infrastructure, plant and equipment 5,301,0003,053,838 6,143,0002,634,047 5,301,0006,436,000 CashPurchase used of investments 3,500,000 4,500,000 - PrincipalTotal cash payments used of lease liabilities 70,2296,553,838 - 7,134,047 - 6,436,000 TotalNet cash from/(usedused by) investing activities 70,229(6,553,838) - (7,134,047) -(5,301,000) Net cash from/(used by) financing activities 5,230,771 6,143,000 5,301,000 NetFINANCING increase/(decrease) ACTIVITIES in cash held (576,087) (37,8 49) - CashCash and received cash equivalents at the beginning of 2,020,617 2,058,466 1,553,000 the Capitalreporting injection period 5,301,000 6,143,000 5,301,000 CashTotal and cash cash received equivalents at the end of the 3.1 1,444,5305,301,000 2,020,6176,143,000 1,553,0005,301,000 reporting period The above statement should be read in conjunction with the accompanying notes. Cash used For budgetPrincipal variances payments commentary of lease liabilities refer to page 7. 70,229 - - Total cash used 70,229 - - Net cash from/(used by) financing activities 5,230,771 6,143,000 5,301,000

Net increase/(decrease) in cash held (576,087) (37,849) - Cash and cash equivalents at the beginning of the reporting period 2,020,617 2,058,466 1,553,000 Cash and cash equivalents at the end of the reporting period 3.1 1,444,530 2,020,617 1,553,000

The above statement should be read in conjunction with the accompanying notes.

For budget variances commentary refer to page 7. 6

41 PART 5: FINANCIAL STATEMENTS

High Court of Australia BUDGETHigh Court ofVARIANCES Australia Budget COMMENTARY Variances Commentary for the period ended 30 June 2020 forBudget the periodVariation ended Commentary 30 June 2020 A variation is considered major when the variance between budget and actual is greater than 10% and greater than 5% ofBudget the relevant Variation category Commentary (expenses, revenue, assets, liabilities, receipts or payments). An item below this threshold will be included if considered important for the readers understanding. A variation is considered major when the variance between budget and actual is greater than 10% and greater than 5% of Explanationthe relevant categoryof Major (expenses, Variances revenue, assets, liabilities, receiptsAffected or payments). line item An item below this threshold will be Theincluded Court if commissionedconsidered important a revaluation for the readers of the understanding.Court’s library Write-down and impairment of other assets (statement of collection since the original budget was finalised. comprehensive income) The revaluation and impairment assessment were effective Property, plant and equipment (statement of financial as at 30 June 2020, resulted in a devaluation of the library position) Explanation of Major Variances Affected line item collection by $1,732,767. The Court commissioned a revaluation of the Court’s library collection Write-down and impairment of other assets Thissince result the original reflects budget the decliningwas finalised. value The of reference revaluation materialand (statement of comprehensive income) withinimpairment the collection assessment thatwere is noeffective longer as part at 30of Junea complete 2020, resulted and/ in a Property, plant and equipment (statement of ordevaluation up to date of series. the library collection by $1,732,767. financial position) This devaluationresult reflects and the impairmentdeclining value outcome of reference were recognisedmaterial within the incollection the statement that is noof longerStatement part ofof aComprehensive complete and/or income up to date as series. follow;This devaluation $70,777 inand changes impairment in assetoutcome revaluation were recognised surplus and in the $1,659,717statement of as Statement an impairment of Comprehensive expense. income as follow; $70,777 Ain further changes impairment in asset revaluation adjustment surplus totalling and $1, $170,768659,717 wasas an madeimpairment to theexpense. value of the library collection at 30 June 2020 asA furthermaterial impairment in the collection adjustment wastotalling assessed $170,768 as surpluswas tomade to the requirements.value of the library collection at 30 June 2020 as material in the Investmentscollection was are assessed higher asthan surplus original to requirements. budget with a variation Other investments, Land and Buildings (statement of of $7,596,000. financial position) TheInvestments total of investmentsare higher than held original at the budget commencement with a variation of of Cash receivedOther investments, from investments, Land and Purchase Buildings of investments, 2019-20$7,596,000 financial. The total year of investmentswas $2,961,000 held athigher the commencement than the ofPurchase (statement of infrastructure, of financial plant position) and equipment (cash flow estimate2019-20 financialin the budget. year was $2,961,000 higher than the estimate in statement)the Cash received from investments, Purchase of Thebudget. budget provided for capital additions across all classes investments, Purchase of infrastructure, plant totallingThe budget $6,436,000, provided for a variation capital additions to actual across of $3,346,834. all classes totalling and equipment (cash flow statement) This$6,436 is ,due000 ,to a variationseveral capital to actual projects of $3,3 in46 the,834 procurement. This is due to or several designcapital projectsstage that in thethe procurement budget assumed or design would stage be that complete. the budget Theassumed land wouldand buildings be complete. value is higher than original budget Land and buildings, Reserves (statement of financial with a variation of $6,261,530 or 3%. position) The Courtland and commissioned buildings value two is higherrevaluations than original since thebudget originalwith a Asset revaluationLand and buildings, reserve (statement Reserves (stat of ementchanges of in equity) budgetvariation was of $6, finalised.261,530 or 3%. The Court commissioned two financial position) revaluations since the original budget was finalised. The first valuation Asset revaluation reserve (statement of changes The first valuation in June 2019 resulted in increment of in June 2019 resulted in increment of $7,462,400 and the second in in equity) $7,462,400 and the second in June 2020 resulted in an June 2020 resulted in an increment of $3,830,619. increment of $3,830,619. Employee Provisions are higher than the original budget with Provisions (statement of financial position) Employee Provisions are higher than the original budget with a Provisions (statement of financial position) a variation of $553,858 or 20.3%. variation of $553,858 or 20.3%. This variation primarily relates to the This variation primarily relates to the following; March 2019 following; March 2019 pay rise that was awarded after the original pay rise that was awarded after the original budget was budget was finalised, fluctuation in the discount rates applied to the finalised, fluctuation in the discount rates applied to the long long service leave provision and lower levels of planned leave taken service leave provision and lower levels of planned leave since the coronavirus outbreak. taken since the coronavirus outbreak.

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42 HIGH COURT OF AUSTRALIA 2019–20 ANNUAL REPORT

High Court of Australia ADMINISTEREDHigh Court of Australia SCHEDULE Administered OF Schedule COMPREHENSIVE of Comprehensive INCOME Income for the period ended 30 June for2020 the period ended 30 June 2020 Original Budget 2020 2019 2020 Original Notes $ $ $ Budget Income 2020 2019 2020 Revenue Notes $ $ $ Non-taxationIncome revenue FeesRevenue and charges 2.1 1,743,874 2,244,832 2,326,000 TotalNon non-taxation-taxation revenue 1,743,874 2,244,832 2,326,000 revenueFees and charges 2.1 1,743,874 2,244,832 2,326,000 TotalTotal income non-taxation revenue 1,743,874 1,743,8742,244,832 2,244,832 2,326,0002,326,000 TotalTotal comprehensive income 1,743,874 1,743,8742,244,832 2,244,832 2,326,0002,326,000 incomeTotal comprehensive income 1,743,874 2,244,832 2,326,000 The above statement should be read in conjunction with the accompanying notes. ForThe budget above variancesstatement shouldcommentary be read referin conjunction to page 10. with the accompanying notes. Administered Schedule of Assets and Liabilities as at 30 June 2020 For budget variances commentary refer to page 10. Original Budget 2020 2019 2020 ADMINISTERED SCHEDULENotes OF ASSETS$ AND LIABILITIES$ $ asAssets at 30 June 2020 Financial Assets Cash and cash 4.1A 1,978 2,415 - Original equivalents Budget Total financial assets 1,978 2,4152020 2019 - 2020 Liabilities Notes $ $ $ PayablesASSETS OtherFinancial payables Assets 4.2A 159,065 - - TotalCash payables and cash equivalents 159,065 4.1A -1,978 2,415 - - NetTotal assets/(liabilities) financial assets (157,0 87) 2,4151,978 2,415 - - The above statement should be read in conjunction with the accompanying notes. LIABILITIES Payables Other payables 4.2A 159,065 - - Total payables 159,065 - -

Net assets/(liabilities) (157,087) 2,415 -

The above statement should be read in conjunction with the accompanying notes.

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43 PART 5: FINANCIAL STATEMENTS

High Court of Australia ADMINISTEREDHigh Court of Australia RECONCILIATION Administered Reconciliation SCHEDULE Schedule for the period ended 30 June 2020 for the period ended 30 June 2020 Original Budget 2020 2019 2020 $ $ $ Original Opening assets less liabilities as at 1 July 2,415 4,569 - Budget Adjusted opening assets less liabilities 2,415 4,5692020 2019 - 2020 Net (cost of)/contribution by services $ $ $ Income 1,743,874 2,244,832 - TransfersOpening (to)/from assets less the liabilities Australian as Governmentat 1 July 2,415 4,569 - AppropriationAdjusted opening transfers assets to lessOPA liabilities 2,415 4,569 - Transfers to OPA (1,903,376) (2,246,986) - ClosingNet (cost assets of)/contribution less liabilities by as services at 30 June (157,0 87) 2,415 - The aboveIncome statement should be read in conjunction with the accompanying1,743,874 notes. 2,244,832 - AccountingTransfers (to)/fromPolicy the Australian Government Appropriation transfers to OPA Administered Cash Transfers to and from the Official Public Account Transfers to OPA (1,903,376) (2,246,986) - Revenue collected by the Court for use by the Government rather than the Court is administered revenue. Collections are Closing assets less liabilities as at 30 June (157,087) 2,415 - transferred to the Official Public Account (OPA) maintained by the Department of Finance. These transfers to the OPA are adjustmentsThe above statement to the administered should be read cash in conjunctionheld by the withCourt the on accompanying behalf of the notes.Government and reported as such in the schedule of administered cash flows and in the administered reconciliation schedule. AdministeredAccounting Policy Cash Flow Statement for the period ended 30 June 2020

Administered Cash Transfers to and from the Official Public Account Original Revenue collected by the Court for use by the Government rather than the Court is administered revenue. CollectionsBudget are transferred to the Official Public Account (OPA) maintained by the Department2020 of Finance. These2019 transfers to the OPA2020 are adjustments to the administered cash held by the Court on behalf of the Government and reported as such in the schedule of Notes $ $ $ administered cash flows and in the administered reconciliation schedule. Operating Activities Cash received ADMINISTEREDFees and charges CASH FLOW STATEMENT 1,902,939 2,244,832 2,326,000 ForTotal the cash period received ended 30 June 2020 1,902,939 2,244,832 2,326,000 Net cash from/ (used by) operating activities 1,902,939 2,244,832 2,326,000 Net increase (decrease) in cash held 1,902,939 2,244,832 2,326,000Original Cash and cash equivalents at the beginning of the reporting 2,415 4,569 - Budget period 2020 2019 2020 Cash to Official Public Account Notes $ $ $ Cash to OPA (1,903,376) (2,246,986) (2,326,000) CashOPERATING and cash equivalentsACTIVITIES at the end of the reporting period 4.1A 1,978 2,415 - Cash received The above statement should be read in conjunction with the accompanying notes. Fees and charges 1,902,939 2,244,832 2,326,000 Total cash received 1,902,939 2,244,832 2,326,000

Net cash from/ (used by) operating activities 1,902,939 2,244,832 2,326,000

Net increase (decrease) in cash held 1,902,939 2,244,832 2,326,000

Cash and cash equivalents at the beginning of the reporting period 2,415 4,569 - Cash to Official Public Account Cash to OPA (1,903,376) (2,246,986) (2,326,000) Cash and cash equivalents at the end of the reporting period 4.1A 1,978 2,415 -

The above statement should be read in conjunction with the accompanying notes.

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44 HIGH COURT OF AUSTRALIA 2019–20 ANNUAL REPORT

High Court of Australia ADMINISTEREDHigh Court of Australia BUDGET Administered VARIANCES Budget Variances COMMENTARY Commentary for the period ended 30 June 2020 forBudget the Variationperiod ended Commentary 30 June 2020 A variation is considered major when the variance between budget and actual is greater than 10% and greater than 5% ofBudget the relevant Variation category Commentary (expenses, revenue, assets, liabilities, receipts or payments). An item below this threshold will be included if considered important for the readers understanding. A variation is considered major when the variance between budget and actual is greater than 10% and greater than 5% of Explanationthe relevant categoryof Major (expenses,Variances revenue, assets, liabilities, receiptsAffected or payments). line item An item below this threshold will be Non-taxationincluded if considered fees and important charges forrevenue the readers is $582,126 understanding. lower Non-taxation revenue (Administered statement of than the original budget. There are three primary reasons: comprehensive income) 1.The application of AASB 15 Revenue from Contracts with Customers has resulted in $159,065 in hearing fees Explanation of Major Variances Affected line item collected in 2019-20 financial year recognised as unearned Non-taxation fees and charges revenue is $582,126 lower than the Non-taxation revenue (Administered statement revenue as the hearings have not yet takenplace. The original budget. There are three primary reasons: of comprehensive income) budget did not reflect the income recognition changes of AASB 15. 1.The application of AASB 15 Revenue from Contracts with Customers 2. hasChange resulted in registryin $159,065 proceduresin hearing with fees hearing collected fees in 2019-20 financial nowyear collected recognised once as unearnedthe hearing revenue date ashas the been hearings set. Thishave not yet taken administrativeplace. The budget change did tooknot reflect place the in Januaryincome recognition 2020 after changesthe of budgetAASB had 15. been finalised. 3. Appeal filings are lower than prior year. The budget was based2. Change on prior in registry year filing procedures rates. with hearing fees now collected once the hearing date has been set. This administrative change took place in January 2020 after the budget had been finalised.

3. Appeal filings are lower than prior year. The budget was based on prior year filing rates.

10

45 PART 5: FINANCIAL STATEMENTS

High Court of Australia HighADMINISTERED Court of Australia BUDGET Administered VARIANCES Budget Variances COMMENTARY Commentary for the period ended 30 June 2020 Overviewfor the period ...... ended 30 June 2020 12 1. Financial Performance ...... 16 1.1.Overview Expenses...... 16 12 1.2.1. Own-Source Financial Performance Revenue ...... and Gains...... 18 16 2. Income1.1. Expenses Administered...... on Behalf of Government ...... 20 16 2.1.1.2. AdministeredOwn-Source – Income...... Revenue and Gains...... 20 18 3. Financial Position ...... 21 2. Income Administered on Behalf of Government ...... 20 3.1. Financial Assets ...... 21 2.1. Administered – Income...... 20 3.2. Non-Financial Assets ...... 22 3. Financial Position ...... 21 3.3. Payables ...... 25 3.1. Financial Assets ...... 21 3.4. Interest Bearing Liabilities...... 25 4. Assets3.2. Non Administered-Financial Assets on Behalf...... of Government...... 26 22 4.1.3.3. AdministeredPayables ...... – Financial Assets...... 26 25 4.2.3.4. AdministeredInterest Bearing – Payables...... Liabilities...... 26 25 5. Funding...... 4. Assets Administered on Behalf of Government...... 27 26 5.1. Appropriations ...... 27 4.1. Administered – Financial Assets...... 26 5.2. Net Cash Appropriation Arrangements...... 28 4.2. Administered – Payables...... 26 5.3. Cash Flow Reconciliation ...... 28 5. Funding...... 27 6. People and Relationships...... 29 5.1. Appropriations ...... 27 6.1. Employee Provisions...... 29 6.2.5.2. Key ManagementNet Cash Appropriation Personnel Arrangements Remuneration...... 30 28 6.3.5.3. RelatedCash Party Flow Disclosures Reconciliation ...... 30 28 7. Managing6. People andUncertainties...... Relationships...... 31 29 7.1.6.1. ContingentEmployee Assets Provisions and Liabilities...... 31 29 7.2.6.2. FinancialKey ManagementInstruments...... Personnel Remuneration ...... 31 30 7.3. Administered - Financial Instruments ...... 32 6.3. Related Party Disclosures ...... 30 7.4. Fair Value Measurement ...... 34 7. Managing Uncertainties...... 31 8. Other Information ...... 35 7.1. Contingent Assets and Liabilities...... 31 8.1. Aggregate Assets and Liabilities...... 35 8.2.7.2. PublicFinancial Money Instrumentsin the Custody...... of the Court...... 35 31 7.3. Administered - Financial Instruments ...... 32

7.4. Fair Value Measurement...... 34

8. Other Information ...... 35

8.1. Aggregate Assets and Liabilities...... 35

8.2. Public Money in the Custody of the Court...... 35

11

46 HIGH COURT OF AUSTRALIA 2019–20 ANNUAL REPORT

High Court of Australia NOTESHigh Court TO of AustraliaAND FORMING notes to and PART forming OF part THE of theFINANCIAL Financial Statements STATEMENTS Overview OverviewThe Basis of Preparation The financial statements and notes are required by section 47 (1) of the High Court of Australia Act 1979 (Cth) and are general Thepurpose Basis financial of Preparation statements. Under section 47 (1) the financial statements are required to be in such a form as the Minister Theof Finance financial approves. statements and notes are required by section 47 (1) of the High Court of Australia Act 1979 (Cth) and are generalOn that purpose basis, the financial financial statements. statements Under and section notes 47 have (1) thebeen financial prepared statements in accordance are required with: to be in such a form as the Minister of Finance approves. • Public Governance, Performance and Accountability (Financial Reporting) Rule 2015 (FRR); and On• Australian that basis, Accountingthe financial Standardsstatements andand notes Interpretations have been prepared– Reduced in accordance Disclosure with: Requirements issued by the Australian • AccountingPublic Governance, Standards Performance Board (AASB) and thatAccountability apply for the(Financial reporting Reporting) period. Rule 2015 (FRR); and • Australian Accounting Standards and Interpretations – Reduced Disclosure Requirements issued by the Australian The financialAccounting statements Standards Boardhave been(AASB) prepared that apply on anfor accrualthe reporting basis period.and are in accordance with the historical cost convention, except for certain assets and liabilities at fair value. Except where stated, no allowance is made for the effect of changing Theprices financial on the statements results or havethe financial been prepared position. on an accrual basis and are in accordance with the historical cost convention, except for certain assets and liabilities at fair value. Except where stated, no allowance is made for the effect of changing pricesThe financial on the results statements or the financialare presented position. in Australian dollars and values are rounded to the nearest dollar unless otherwise specified. Unless alternative treatment is specifically required by an accounting standard or the FRR’s, assets and liabilities Theare recognisedfinancial statements in the statement are presented of financial in Australian position dollars when and andvalues only are when rounded it is toprobable the nearest that dollar future unless economic otherwise benefits will specified.flow to the Unless Court alternative or a future treatment sacrifice is ofspecifically economic required benefit by will an beaccounting required standard and the or amountsthe FRR's, of theassets assets and liabilitor liabilitiesies can be are recognised in the statement of financial position when and only when it is probable that future economic benefits will reliably measured. However, assets and liabilities arising under executor contracts are not recognised unless required by an flow to the Court or a future sacrifice of economic benefit will be required and the amounts of the assets or liabilities can be reliablyaccounting measured. standard. However, assets and liabilities arising under executor contracts are not recognised unless required by an accountingUnless alternative standard. treatment is specifically required by an accounting standard, income and expenses are recognised in the Statement of Comprehensive Income when and only when the flow, consumption or loss of economic benefits has occurred Unless alternative treatment is specifically required by an accounting standard, income and expenses are recognised in the Statementand can be of reliablyCompr ehensivemeasured. Income when and only when the flow, consumption or loss of economic benefits has occurred andNew can Accounting be reliably measured.Standards

NewAll new/revised/amending Accounting Standards standards and/or interpretations that were issued prior to the sign-off date and are applicable to the current reporting period did not have a material effect on the entity’s financial statements. All new/revised/amending standards and/or interpretations that were issued prior to the sign-off date and are applicable to the currentStandard/ reporting Interpretation period did not have a materialNature ofeffect change on the in entity’saccounting financial policy, statements. transitional provisions1, and adjustment to financial statements Standard/ Interpretation Nature of change in accounting policy, transitional provisions1, and adjustment to AASB 15 Revenue from financialAASB statements15, AASB 2016-8 and AASB 1058 became effective 1 July 2019. ContractsAASB 15 Revenuewith Customers from / AASBAASB 15, 15 AASB establishes 2016-8 aand comprehensive AASB 1058 be frameworkcame effective for determining1 July 2019. whether, how much AASBContracts 2016-8 with Amendments Customers / to and when revenue is recognised. It replaces existing revenue recognition guidance, AASB 2016-8 Amendments to AASB 15 establishes a comprehensive framework for determining whether, how much Australian Accounting Standards including AASB 118 Revenue, AASB 111 Construction Contracts and Interpretation –Australian Australian Accounting Implementation and when revenue is recognised. It replaces existing revenue recognition guidance, Standards – Australian including13 Customer AASB 118Loyalty Revenue Programmes., AASB 111 The Construction core principle Contracts of AASBand 15 Interpretation is that an entity GuidanceImplementation for Not-for-Profit Guidance for Entities13 recognisesCustomer Loyalty revenue Programmes to depict .the The transfer core principle of promised of AASB goods 15 isor that services an entity to customers andNot- AASBfor-Profit 1058 Entities Incomeand of Not- recognisesin an amount revenue that to reflectsdepict the the transfer consideration of promised to goodswhich orthe services entity expectsto customers to be in entitled For-ProfitAASB 1058 Entities Income of Not- an inamount exchange that reflects for those the goodsconsideration or services. to which the entity expects to be entitled in For-Profit Entities exchange for those goods or services. AASB 1058 is relevant in circumstances where AASB 15 does not apply. AASB 1058 AASBreplaces 1058 mostis relevant of the in not-for-profit circumstances (NFP) where provisionsAASB 15 doesof AASB not apply.1004 AASBContributions 1058 and replacesapplies most to transactionsof the not-for -whereprofit (NFP)the consideration provisions of to AASB acquire 1004 an Contributions asset is significantly and applies to transactions where the consideration to acquire an asset is significantly less less than fair value principally to enable the entity to further its objectives, and where than fair value principally to enable the entity to further its objectives, and where volunteervolunteer services services are received.are received. The details of the changes in accounting policies, transitional provisions and The details of the changes in accounting policies, transitional provisions and adjustments are disclosed below and in the relevant notes to the financial statements. adjustments are disclosed below and in the relevant notes to the financial statements.

12

47 PART 5: FINANCIAL STATEMENTS

High Court of Australia NOTESStandard/ TOInterpretation AND FORMINGNature PART of change OF THEin accounting FINANCIAL policy, transitional STATEMENTS provisions1, and adjustment to financial statements AASBAASB 16 16 Leases Leases AASBAASB 16 16be camebecame effective effective on 1 on July 1 July2019. 2019. This new standard has replaced AASB 117 Leases, Interpretation 4 Determining This new standard has replaced AASB 117 Leases, Interpretation 4 Determining whether an Arrangement contains a Lease, Interpretationwhether an 115 Arrangement Operating Leases contains—Incentives a Lease, andInterpretation Interpretation 115 127 Operating Evaluating Leases— the SubstanceIncentives of Transactions and Interpretation Involving 127 the Evaluating Legal Form the of Substance a Lease. of Transactions Involving the Legal Form of a Lease. AASB 16 provides a single lessee accounting model, requiring the recognition of assetsAASB and 16 liabiliti provideses for a all single leases, lessee together accounting with options model, to exclude requiring leases the whererecognition the of leaseassets term andis 12 liabilities months orfor less, all leases, or where together the underlying with options asset is to of exclude low value. leases AASB where the 16 leasesubstantially term is carries12 months forward or less,the lessor or where accounting the underlying in AASB asset117, with is of the low value. AASB distinction16 substantially between carriesoperating forward leases andthe lessorfinance accounting leases being in retained. AASB 117, The with details the of distinction the changes in accounting policies, transitional provisions and adjustments are disclosedbetween below operating and in theleases relevant and notesfinance to theleases financial being statements. retained. The details of the changes in accounting policies, transitional provisions and adjustments are disclosed Application of AASB 15 Revenue from Contbelowracts and with in theCustomers relevant / AASBnotes 1058to the Income financial of Not statements.-For-Profit Entities

The Court adopted AASB 15 and AASB 1058 using the modified retrospective approach, under which the cumulative effect ofApplication initial application of AASB 15is recognisedRevenue from in retained Contracts earnings with Customers at 1 July 2019. / AASB Accordingly, 1058 Income the of comparative Not-For-Profit information Entities presented for 2018-19 is not restated, that is, it is presented as previously reported under the various applicable AASBs and related The Court adopted AASB 15 and AASB 1058 using the modified retrospective approach, under which the cumulative effect interpretations. There were no cumulative effects on initial application of AASB 15/AASB 1058 that were required to be recognisedof initial application in retained is earnings recognised as at in 1 retainedJuly 2019. earnings at 1 July 2019. Accordingly, the comparative information presented for 2018-19 is not restated, that is, it is presented as previously reported under the various applicable AASBs and related Underinterpretations. the new income There recognitionwere no cumulative model the effects Court shall on initial first determineapplication whether of AASB an 15/AASBenforceable 1058 agreement that were exists required and to be whetherrecognised the promisesin retained to earningstransfer goods as at or 1 servicesJuly 2019. to the customer are ‘sufficiently specific’. If an enforceable agreement exists and the promises are ‘sufficiently specific’ (to a transaction or part of a transaction), the Court applies the general AASBUnder 15the principles new income to determine recognition the modelappropriate the Court revenue shall recognition. first determine If these criteriawhether are an notenforceable met, the Court agreement shall consider exists and whether AASB the promises 1058 applies. to transfer goods or services to the customer are ‘sufficiently specific’. If an enforceable agreement exists and the promises are ‘sufficiently specific’ (to a transaction or part of a transaction), the Court applies the general In relation to AASB 15, the Court elected to apply the new standard to all new and uncompleted contracts from the date of AASB 15 principles to determine the appropriate revenue recognition. If these criteria are not met, the Court shall consider initial application. The Court is required to aggregate the effect of all the contract modifications that occur before the date of initialwhether application. AASB 1058 applies. In relation to AASB 15, the Court elected to apply the new standard to all new and uncompleted contracts from the date of In terms of AASB 1058, the Court is required to recognise volunteer services at fair value if those services would have been initial application. The Court is required to aggregate the effect of all the contract modifications that occur before the date of purchased if not provided voluntarily, and the fair value of these services can be measured reliably. initial application. SetIn terms out below of AASB are the 1058, amounts the Court by which is required each fin toancial recognise statement volunteer line item services is affected at fairas atvalue and forif those the year services ended would30 June have been 2020purchased as a result if not of provided the adoption voluntarily, of AASB and 15 theand fairAASB value 1058. of these The first services column can shows be measured amounts prepared reliably. under AASB 15 and AASB 1058 and the second column shows what the amounts would have been had AASB 15 and AASB 1058 not been adopted:Set out below are the amounts by which each financial statement line item is affected as at and for the year ended 30 June 2020 as a result of the adoption of AASB 15 and AASB 1058. The first column shows amounts prepared under AASB 15 andTransitional AASB 1058 Disclosure and the second column shows what the amounts would have been had AASB 15 and AASB 1058 not been adopted: AASB 15 / Previous Increase / 1058 AAS (decrease) Transitional Disclosure $ $ $ AASB 15 / 1058 Previous AAS Increase / (decrease) Revenue $ $ $ Fees and charges - 1,902,939 (1,902,939) Revenue Hearing fees 94,845 - 94,845 Fees and charges - 1,902,939 (1,902,939) Filing and other fees 1,864,909 - 1,864,909 Hearing fees 94,845 - 94,845 Refund of fees (215,880) - (215,880) Filing and other fees 1,864,909 - 1,864,909 Total Revenue 1,743,874 1,902,939 (159,065) Refund of fees (215,880) - (215,880) Total Revenue 1,743,874 1,902,939 (159,065) Net (cost of)/contribution by services 1,743,874 1,902,939 (159,065) Net (cost of)/ 1,743,874 1,902,939 (159,065) contribution by Liabilities services Other liabilities - Unearned Revenue 159,065 - (159,065) Liabilities Total Liabilities 159,065 - (159,065) Other liabilities - 159,065 - (159,065) Unearned Revenue TotalNet Liabilitiesassets/(liabilities) 159,065 - (159,065)(159,065) - (159,065) Net assets/(liabilities) (159,065) - (159,065)

13

48 HIGH COURT OF AUSTRALIA 2019–20 ANNUAL REPORT

High Court of Australia NOTESApplication ofTO AASB AND 16 Leases FORMING PART OF THE FINANCIAL STATEMENTS The Court adopted AASB 16 using the modified retrospective approach, under which the cumulative effect of initial Applicationapplication ofis recognisedAASB 16 Leases in retained earnings at 1 July 2019. Accordingly, the comparative information presented for 2018- The19 is Court not restated, adopted AASBthat is, 16 it isusing presented the modified as previously retrospective reported approach, under under AASB which 117 theand cumulative related interpretations. effect of initial application is recognised in retained earnings at 1 July 2019. Accordingly, the comparative information presented for 2018- 19Theis Court not restated, elected that to isapply, it is thepresented practical as previouslyexpedient reportedto not reassess under AASB whether 117 aand contract related is,interpretations. or contains a lease at the date of initial application. Contracts entered into before the transition date that were not identified as leases under AASB 117 were Thenot reassessed.Court elected The to apply definition the practical of a lease expedient under to AASB not reassess 16 was whether applied a onlycontract to contracts is, or contains entered a lease into ator the changed date of on or after 1 initialJuly 2019. application. Contracts entered into before the transition date that were not identified as leases under AASB 117 were not reassessed. The definition of a lease under AASB 16 was applied only to contracts entered into or changed on or after 1 JulyAASB 2019. 16 provides for certain optional practical expedients, including those related to the initial adoption of the standard. The Court applied the following practical expedients when applying AASB 16 to leases previously classified as operating leases AASBunder AASB16 provides 117: for certain optional practical expedients, including those related to the initial adoption of the standard. The Court applied the following practical expedients when applying AASB 16 to leases previously classified as operating leases• Apply under a single AASB discount 117: rate to a portfolio of leases with reasonably similar characteristics; • Exclude initial direct costs from the measurement of right-of-use assets at the date of initial application for leases where • Apply a single discount rate to a portfolio of leases with reasonably similar characteristics; • Excludethe right-of-use initial direct asset costs was from determined the measurement as if AASB of right 16 -hadof-use been assets applied at the sincedate of the initial commencement application for date; leases where the right• Reliance-of-use asseton previous was determined assessments as if AASB on whether 16 had leasesbeen applied are onerous since the as commencement opposed to preparing date; an impairment review under • RelianceAASB 136 on previous Impairment assessments of assets on as whether at the dateleases of are initial onerous application; as opposed and to preparing an impairment review under AASB 136 Impairment of assets as at the date of initial application; and • AppliedApplied the the exemp exemptiontion not not to recogniseto recognise right right-of-use-of-use assets assets and liabilities and liabilities for leases for leaseswith less with than less 12 thanmonths 12 ofmonths lease termof lease term remainingremaining as of as the of datethe dateof initial of initial application. application.

As a lessee, the the Court Court previously previously classified classified leases leases as operating as operating leases leases based onbased its assessment on its assessment of whether of the whether lease transferred the lease substantiallytransferred substantially all the risks and all therewards risks of and ownership. rewards Underof ownership. AASB 16, Under the Court AASBrecognises 16, the Court right- ofrecognises-use assets right-of-use and lease assets liabilitiesand lease for liabilitiesall leases. for However,all leases. the However, Court has the elected Court not has to elected recognise not right to recognise-of-use assets right-of-use and lease assetsliabilities and for lease some liabilities for leasessome ofleases low valueof low assets value based assets on basedthe value on ofthe the value underlying of the underlyingasset when assetnew or when for short new-term or for leases short-term with a lease leases term with of a lease 12 months or less. term of 12 months or less. On adoption of of AASB AASB 16, 16, the the Court Courtrecognised recognised right right-of-use-of-use assets assets and leaseand leaseliabilities liabilities in relation in relation to leases to leasesof motor of vehiclesmotor vehicles,, which had previously previously been been classified classified as operatingas operating leases. leases.

The lease liabilities liabilities werewere measured measured at atthe the present present value value of the of remainingthe remaining lease lease payments, payments, discounted discounted using the using Court the’s Court’s incremental borrowing borrowing rate rate as as at at1 Ju1 lyJuly 2019. 2019. The The Court Court’s’s incremental incremental borrowing borrowing rate israte the is rate the at rate which at whicha similar a similar borrowing borrowing could bebe obtained obtained from from an an independent independent creditor creditor under under comparable comparable terms termsand conditions. and conditions. The weighted The weighted-average-average rate applied rate applied was 1.891.89%.%. The rightright-of-use-of-use assets assets were were measur measureded as follows: as follows:

(a) All other leases: the carrying value that would have resulted from AASB 16 being applied from the commencement date of a) All other leases: the carrying value that would have resulted from AASB 16 being applied from the commencement date of thethe leases, leases, subject subject to the to practical the practical expedients expedients noted above. noted above. Impact on Transition of AASB 16 Impact on Transition of AASB 16 Departmental 1 July 2019 Departmental 1 July 2019 Right-of-use assets - property, plant and equipment 143,369 Right-of-use assets - property, plant and equipment 143,369 Lease liabilities 143,369 Lease liabilities 143,369 Retained earnings - Retained earnings - The following table reconciles the Departmental minimum lease commitments disclosed in the entity’s 30 June 2019 annual financial statements to the amount of lease liabilities recognised on 1 July 2019: The following table reconciles the Departmental minimum lease commitments disclosed in the 1 July 2019 entity's 30 June 2019 annual financial statements to the amount of lease liabilities recognised on Minimum operating lease commitment at 30 June 2019 149,256 1 July 2019: Less: short-term leases not recognised under AASB 16 (4,113) 1 July 2019 Less: low value leases not recognised under AASB 16 - Minimum operating lease commitment at 30 June 2019 149,256 Undiscounted lease payments 145,143 Less: short-term leases not recognised under AASB 16 (4,113) Less:Less: effect low value of discounting leases not recognisedusing the incrementalunder AASB borrowing 16 (1,774) - rate as at the date of initial application Undiscounted lease payments 145,143 Lease liabilities recognised at 1 July 2019 143,369 Less: effect of discounting using the incremental borrowing rate as at the date of initial application (1,774) Lease liabilities recognised at 1 July 2019 143,369

14

49 PART 5: FINANCIAL STATEMENTS

High Court of Australia SignificantNOTES TO Accounting AND FORMING Judgement and PART Estimates OF THE FINANCIAL STATEMENTS In the process of applying the accounting policies listed in this note, the Court has made the following judgements that have theSignificant most significant Accounting impact Judgement on the amounts and Estimatesrecorded in the financial statements: •In theAn processindependent of applying valuer the has accounting utilised the policies market listed approach in this note,to determine the Court the has fair made value the offollowing the Court’s judgements land asset. that haveThe Court’s the most significant impact on the amounts recorded in the financial statements: land asset is zoned as designated land under the National Capital Plan and may in fact realise more or less in the market.

• TheAn fair independent value of the valuer Court’s has utilised buildings the hasmarket been approach taken to to bedetermine the written the fairdown value replacement of the Court’s cost land as asset.determined The Court’s by an independentland asset is valuer.zoned asThe designated Court’s buildingland under is thepurpose-built National Capital and may Plan inand fact may realise in fact more realise or lessmore in or the less market. in the market. No• accountingThe fair value assumptions of the Court’s or estimatesbuildings has have been been taken identified to be the that written have down a significant replacement risk cost of ascausing determined a material by an adjustment to independent valuer. The Court’s building is purpose-built and may in fact realise more or less in the market. carrying amounts of assets and liabilities within the next accounting period. AccountingNo accounting Policy assumptions or estimates have been identified that have a significant risk of causing a material adjustment to carrying amounts of assets and liabilities within the next accounting period. Sale of Assets: Gains from disposal of assets are recognised when control of the asset has passed to the buyer. Interest:Accounting Interest Policy revenue is recognised using the effective interest method. TaxationSale of Assets TheGains Court from isdisposal exempt of from assets all are forms recognised of taxation. when The control Court of thehas asset elected has passedto pay tonotional the buyer. Fringe Benefits Tax (FBT) and the GoodsInterest and Services Tax (GST) payments. Revenues, expenses and assets are recognised net of GST except: • where the amount of GST incurred is not recoverable from the Australian Taxation Office; and Interest revenue is recognised using the effective interest method. • for receivables and payables. ReportingTaxation of Administered activities AdministeredThe Court is exempt revenues, from assets all forms and of cash taxation flows. The are Court disclosed has elected in the to schedulepay notional of administeredFringe Benefits items Tax (FBT)and related and the notes. Goods and Services Tax (GST) payments. Revenues, expenses and assets are recognised net of GST except: Except where otherwise stated, administered items are accounted for on the same basis and using the same policies as for • departmentalwhere the items,amount including of GST incurred the application is not recoverable of Australian from Accounting the Australian Standards. Taxation Office; and • for receivables and payables. Events After the Reporting Period NoReporting events have of A occurreddministered after activities the reporting period that affect the Financial Statements. Administered revenues, assets and cash flows are disclosed in the schedule of administered items and related notes.

Except where otherwise stated, administered items are accounted for on the same basis and using the same policies as for departmental items, including the application of Australian Accounting Standards.

Events After the Reporting Period

No events have occurred after the reporting period that affect the Financial Statements.

15

50 HIGH COURT OF AUSTRALIA 2019–20 ANNUAL REPORT

High Court of Australia NOTES1. Financial TO Performance AND FORMING PART OF THE FINANCIAL STATEMENTS This section analyses the financial performance of the High Court of Australia for the year ended 2020. 1.1.1. ExpensesFinancial Performance This section analyses the financial performance of the High Court of Australia for the year ended 2020. 2020 2019 $ $ 1.1. Expenses Note 1.1A: Employee Benefits 2020 2019 Wages and salaries 6,943,268 6,955,613 $ $ SuperannuationNote 1.1A: Employee Benefits DefinedWages andcontribution salaries plans 620,865 626,1946,943,268 6,955,613 DefinedSuperannuation benefit plans 6 57,0 9 9 635,393 LeaveDefined and other contribution entitlements plans 845,182 1,009,786620,865 626,194 FringeDefined Benefits benefit Tax plans 263,090 256,022657,099 635,393 TotalLeave employee and other benefits entitlements 9,329,504 9,483,008845,182 1,009,786 AccountingFringe Benefits Policy Tax 263,090 256,022 AccountingTotal employee policies benefits for employee related expenses is contained in section 6. People and9,329,504 Relationships. 9,483,008 The salaries and allowances paid to the Chief Justice and other Justices of the Court are administered by the Attorney- AccountingGeneral’s Department Policy through a special appropriation held by the Australian Public Service Commission. The Justices’ Accountingsalary and policiesallowances for employee are set by related the Remuneration expenses is contained Tribunal in and section are not6. People paid by and the Relationships Court. . TheNote salaries 1.1B: andSuppliers allowances paid to the Chief Justice and other Justices of the Court are administered by the Attorney- General’sGoods and Department services throughsupplieda speor cial appropriation held by the Australian Public Service Commission. The Justices’ salaryrendered and allowances are set by the Remuneration Tribunal and are not paid by the Court. Property 4,373,763 4,267,675 Note 1.1B: Suppliers Security 1,242,357 1,240,837 Goods and services supplied or rendered Travel 578,895 920,213 Property 4,373,763 4,267,675 Information technology and 667,199 591,080 Security 1,242,357 1,240,837 communications Travel 578,895 920,213 Contractors and other consultants 651,745 465,760 Information technology and communications 667,199 591,080 Electronic library subscriptions 491,913 465,532 Contractors and other consultants 651,745 465,760 Legal Expenses 105,234 274,422 Electronic library subscriptions 491,913 465,532 Courier and freight charges 83,041 116,549 Legal Expenses 105,234 274,422 General insurance 146,407 116,151 Courier and freight charges 83,041 116,549 Printing and stationery 76,711 114,378 General insurance 146,407 116,151 External audit fees 55,000 55,000 Printing and stationery 76,711 114,378 Other 481,283 489,982 External audit fees 55,000 55,000 Total goods and services supplied or 8,953,548 9,117,579 Other 481,283 489,982 rendered Total goods and services supplied or rendered 8,953,548 9,117,579 Goods supplied in connection with Goods supplied 233,574 283,716 Goods supplied in connection with Services rendered 8,719,974 8,833,863 Goods supplied 233,574 283,716 Total goods and services supplied or 8,953,548 9,117,579 Services rendered 8,719,974 8,833,863 rendered Total goods and services supplied or rendered 8,953,548 9,117,579 Other suppliers expenses Operating lease rentals1 - 117,248 Other suppliers expenses Short-term leases 4,113 - Operating lease rentals1 - 117,248 Vehicle running costs 34,429 - Short-term leases 4,113 - Workers compensation expenses 59,849 73,390 Vehicle running costs 34,429 - Total other suppliers 98,391 190,638 Workers compensation expenses 59,849 73,390 Total suppliers 9,051,939 9,308,217 Total other suppliers 98,391 190,638 1. TheTotal Court suppliers has applied AASB 16 using the modified retrospective approach and therefore9,051,939 the comparative9,308,217 information has not been restated and continues to be reported under AASB 117. 1. The Court has applied AASB 16 using the modified retrospective approach and therefore the comparative information has not been restated and continues to be reported under AASB 117.

16

51 PART 5: FINANCIAL STATEMENTS

High Court of Australia NOTESThe above leaseTO ANDdisclosures FORMING should be readPART in conjunction OF THE with FINANCIAL the accompanying STATEMENTS notes 1.1E, 3.2A and 3.4A. Accounting Policy TheShort-term above lease leases disclosures and leases should of low-value be read in assets: conjunction The Courtwith the has accompanying elected not tonot recognisees 1.1E, 3.2 right-of-useA and 3.4A .assets and lease liabilities for short-term leases of assets that have a lease term of 12 months or less and leases of low-value assets (less than Accounting$10,000). The Policy entity recognises the lease payments associated with these leases as an expense on a straight-line basis over Shortthe lease-term term. leases and leases of low-value assets

The Court has elected not to recognise right-of-use assets and lease liabilities for short-term leases2020 of assets that have2019 a lease term of 12 months or less and leases of low-value assets (less than $10,000). The entity recognises the lease payments $ $ associated with these leases as an expense on a straight-line basis over the lease term. Note 1.1C: Impairment Loss on Financial Instruments Impairment of trade and other receivables - 1,901 Total impairment on financial instruments - 2020 1,901 2019 Note 1.1D: Write-Down and Impairment of Other Assets $ $ ImpairmentNote 1.1C: of Impairment property, plant Loss and on Financial equipment Instruments 179,905 45,483 Impairment of trade and other receivables - 1,901 Impairment of buildings 48,832 27,274 RevaluationTotal impairment decrements on financial instruments 1,485,756- - 1,901 Total write-down and impairment of other assets 1,714,493 72,757 NoteNote 1.1E: 1.1D: Finance Write- CostsDown and Impairment of Other Assets InterestImpairment on lease of property, liabilities1 plant and equipment 2,179179,905 - 45,483 TotalImpairment finance of costs buildings 2,17948,832 - 27,274 Revaluation decrements 1,485,756 - 1. The Court has applied AASB 16 using the modified retrospective approach and therefore the comparative information has Total write-down and impairment of other assets 1,714,493 72,757 not been restated and continues to be reported under AASB 117. The above lease disclosures should be read in conjunction with the accompanying notes 1.1E, 3.2A and 3.4A. Note 1.1E: Finance Costs Interest on lease liabilities1 2,179 - Total finance costs 2,179 -

1. The Court has applied AASB 16 using the modified retrospective approach and therefore the comparative information has not been restated and continues to be reported under AASB 117.

The above lease disclosures should be read in conjunction with the accompanying notes 1.1E, 3.2A and 3.4A.

17

52 HIGH COURT OF AUSTRALIA 2019–20 ANNUAL REPORT

High Court of Australia NOTES1.2. Own-Source TO AND Revenue FORMING and Gains PART OF THE FINANCIAL STATEMENTS 2020 2019 Own-Source1.2. Own-Source Revenue Revenue and Gains$ $ Note 1.2A: Revenue from Contracts with Customers 2020 2019 SaleOwn of- Sourcegoods Revenue 162,282 190,576 $ $ Rendering of services 190,806 232,044 TotalNote revenue 1.2A: Revenue from contracts from Contracts with with353,088 Customers 422,620 customersSale of goods 162,282 190,576 TimingRendering of transfer of services of goods and 190,806 232,044 services:Total revenue from contracts with customers 353,088 422,620 Over time 54,777 190,576 PointTiming in time of transfer of goods and services: 298,311 232,044 Over time 353,088 422,62054,777 190,576 AccountingPoint in timePolicy 298,311 232,044 Revenue from the sale of goods is recognised when control has been transferred to the buyer.353,088 422,620 The following is a description of principal activities from which the Court generates revenue: Accounting Policy Over time – subscription service for the provision of published High Court Judgements and/or submissions. Subscribers Revenue from the sale of goods is recognised when control has been transferred to the buyer. to these services pay annually in advance. One twelfth of the annual subscription fee income is recognised monthly as the Theservice following is rendered. is a description of principal activities from which the Court generates revenue: OverPoint timein time – subscription – hire of office service facilities, for the levyprovision on staff of publishedand visitors High who Court utilise Judgements car park and/orfacilities submissions. and fees for Subscribers the provision to of these services pay annually in advance. One twelfth of the annual subscription fee income is recognised monthly as the practitioner certificates. Revenue is recognised at the time the performance obligation has been satisfied; when the service service is rendered. has been rendered. Point in time – hire of office facilities, levy on staff and visitors who utilise car park facilities and fees for the provision of practitionerThe transaction certificates. price is Revenue the total isamount recognised of consideration at the time the to performance which the Court obligation expects has beento be satisfied; entitled whenin exchange the service for hastransferring been rendered. promised goods or services to a customer. The consideration promised in a contract with a customer may include fixed amounts, variable amounts, or both. The transaction price is the total amount of consideration to which the Court expects to be entitled in exchange for transferringReceivables promised for goods goods and orservices, services whichto a customer. have 30-day The considerationterms, are recognised promised in at a the contract nominal with amounts a customer due may less include any fixedimpairment amounts, allowance variable account.amounts, orCollectability both. of debts is reviewed at end of the reporting period. Allowances are made when Receivabcollectabilityles for of goodsthe debt and is services, no longer which probable. have 30-day terms, are recognised at the nominal amounts due less any impairment allowance account. Collectability of debts is reviewed at end of the reporting period. Allowances are made when collectability of the debt is no longer probable.2020 2019 $ $ Note 1.2B: Resources Received Free of Charge 2020 2019 Resources received free of charge $ $ RemunerationNote 1.2B: Resources of auditors Received Free of Charge55,000 55,000 PropertyResources operating received cost free of charge 2,775,646 2,775,646 TotalRemuneration resources received of auditors free of charge 2,830,646 2,830,64655,000 55,000 Property operating cost 2,775,646 2,775,646 Accounting Policy Total resources received free of charge 2,830,646 2,830,646 Resources Received Free of Charge AccountingResources receivedPolicy free of charge are recognised as revenue when, and only when a fair value can be reliably determined Resourcesand the services Received would Free haveof Charge been purchased if they had not been donated. Use of those resources is recognised as an expense. Resources received free of charge are recognised as revenue when, and only when a fair value can be reliably determined and theResources services receivedwould have free been of chargepurchased are if recorded they had asnot either been donated.revenue Useor gains of those depending resources on is theirrecognised nature. as an expense. ResourcesProperty operating received free cost of – charge The Court are recorded has registry as either offices revenue and or judicial gains dependingoffices located on their within nature. Law Court Buildings in Propertymost capital operating cities. cost The – CourtThe Court is not has charged registry foroffices the useand ofjudicial these offices spaces. located The Lawwithin Court Law buildings Court Buildings are owned in most by the capitalCommonwealth cities. The otherCourt than is not the charged Sydney for Law the useCourt of these Building, spaces. which The isLaw jointly Court funded buildings by the are Commonwealth owned by the and NSW CommonwealthGovernments. other than the Sydney Law Court Building, which is jointly funded by the Commonwealth and NSW Governments.

18

53 PART 5: FINANCIAL STATEMENTS

High Court of Australia NOTES TO AND FORMING PART2020 OF THE FINANCIAL STATEMENTS2019 $ $ Note 1.2C: Other Revenue 2020 2019 Other 90,751 128,390 $ $ TotalNote other 1.2C: revenue Other Revenue 90,751 128,390 GainsOther 90,751 128,390 NoteTotal other revenue 1.2D: Other Gains 90,751 128,390 Other - 6,346 Total other gains - 6,346 Gains Accounting Policy ResourcesNote 1.2D: Received Other FreeGains of Charge Other - 6,346 Contributions of assets at no cost of acquisition or for nominal consideration are recognised as gains at their fair value when theTotal asset other qualifies gains for recognition, unless received from another Government entity as a consequence- of a restructuring6,346 of administrative arrangements. Accounting Policy Revenue from Government Resources Received Free of Charge 2020 2019 Contributions of assets at no cost of acquisition or for nominal consideration are recognised as gains at their fair value when the asset qualifies for recognition, unless received$ from another Government entity as a consequence$ of a restructuring of administrativeNote 1.2E: Revenue arrangements. from Government Appropriations Revenue from Government Departmental appropriation 15,629,000 15,533,000 Total revenue from Government 15,629,000 15,533,000 Note 1.2E: Revenue from Government Accounting Policy Appropriations RevenueDepartmental from Government: appropriation Amounts appropriated for departmental appropriations for the15,629,000 year (adjusted for15,533,000 any formal additions and reductions) are recognised as Revenue from Government when the Court gains control of the appropriation, Total revenue from Government 15,629,000 15,533,000 except for certain amounts that relate to activities that are reciprocal in nature, in which case revenue is recognised only when it has been earned. Accounting Policy Revenue from Government Amounts appropriated for departmental appropriations for the year (adjusted for any formal additions and reductions) are recognised as Revenue from Government when the Court gains control of the appropriation, except for certain amounts that relate to activities that are reciprocal in nature, in which case revenue is recognised only when it has been earned.

19

54 HIGH COURT OF AUSTRALIA 2019–20 ANNUAL REPORT

High Court of Australia NOTES2. Income TOAdministered AND FORMING on Behalf of PART Government OF THE FINANCIAL STATEMENTS This section analyses the activities that the High Court of Australia does not control but administers on behalf ofthe Government.2. Income Unless Administered otherwise noted, on the Behalfaccounting of policies Government adopted are consistent with those applied for departmental reporting.This section analyses the activities that the High Court of Australia does not control but administers on behalf of 2.1.the Administered Government. –Unless Income otherwise noted, the accounting policies adopted are consistent with those applied for departmental reporting. 2020 2019 2.1.Non-TaxationAdministered Revenue –$ Income$ Fees and charges 2020 2019 Hearing fees 94,845 384,840 Non-Taxation Revenue $ $ Filing and other fees 1,864,909 1,884,519 RefundFees and of chargesfees (215,880) (24,527) TotalHearing fees fees and charges 1,743,874 2,244,83294,845 384,840 AccountingFiling and Policy other fees 1,864,909 1,884,519 AdministeredRefund of fees income relates to revenue collected, pursuant to Section 8 of the High Court(215,880) of Australia (Fees) Regulations(24,527) 2012.Total These fees andRegulations charges applies to fees for filing of a document, obtaining of a document,1,743,874 a hearing in relation2,244,832 to a proceedingAccounting and Policy the provision of a service. Administered fee revenue is recognised when the service occurs. UnderAdministered Section 15 income of the rHighelates Court to revenue of Australia collected, (Fees) pursuant Regulations to Section 2012 8 of refunds the High are Court permitted. of Australia (Fees) Regulations 2012. These Regulations applies to fees for filing of a document, obtaining of a document, a hearing in relation to a proceeding and the provision of a service. Administered fee revenue is recognised when the service occurs. Under Section 15 of the High Court of Australia (Fees) Regulations 2012 refunds are permitted.

20

55 PART 5: FINANCIAL STATEMENTS

High Court of Australia 3. Financial Position NOTES TO AND FORMING PART OF THE FINANCIAL STATEMENTS This section analyses the High Court of Australia’s assets used to generate financial performance and the operating liabilities incurred as a result. 3. Financial Position EmployeeThis section related analyses information the High is disclosed Court of Australiain the People’s assets and Relationshipsused to generate section. financial performance and the 3.1.operating Financial liabilities Assets incurred as a result. Employee related information is disclosed in the People and Relationships section. 2020 2019 $ $ 3.1. Financial Assets Note 3.1A: Cash and Cash Equivalents 2020 2019 Cash on hand or on deposit 1,444,530 2,020,617 $ $ TotalNote cash 3.1A: and Cash cash and equivalents Cash Equivalents 1,444,530 2,020,617 AccountingCash on hand Policy or on deposit 1,444,530 2,020,617 CashTotal is cashrecognised and cash at equivalentsits nominal amount. Cash and cash equivalents includes: 1,444,530 2,020,617 (a) cash on hand Accounting Policy (b) demand deposits in bank accounts with an original maturity of three months or less that are readily convertible to known Cash is recognised at its nominal amount. Cash and cash equivalents includes: amounts of cash and subject to insignificant risk of changes in value. a) cash on hand 2020 2019 b) demand deposits in bank accounts with an original maturity of$ three months or less that are readily$ convertible to known amounts of cash and subject to insignificant risk of changes in value. Note 3.1B: Trade and Other Receivables Goods and services receivables GoodsNote 3.1B: and servicesTrade and Other Receivables 4,196 11,712 TotalGoods goods and servicesand services receivables receivables 4,196 11,712 TheGoods contract and assetsservices are associated with point in time contracts. 4,196 11,712 OtherTotal receivablesgoods and services receivables 4,196 11,712 Statutory receivables - goods & services tax ATO 80,097 62,492 The contract assets are associated with point in time contracts. Interest 34,304 27,822 Insurance Recoveries - 115,553 Other receivables OtherStatutory Receivables receivables - goods & services tax ATO 8,624 5980,097 62,492 TotalInterest other receivables 123,025 205,92534,304 27,822 TotalInsurance trade and Recoveries other receivables (gross) 127,221 217,6 37- 115,553 LessOther impairment Receivables loss allowance (1,110) (1,110)8,624 59 TotalTotal trade other and receivables other receivables (net) 126,111 123,025216,527 205,925 AccountingTotal trade Policy and other receivables (gross) 127,221 217,637 Financial assets: Trade and other receivables that are held for the purpose of collecting the contractual cash flows where Less impairment loss allowance (1,110) (1,110) the cash flows are solely payments of principal and interest, that are not provided at below-market interest rates, are Total trade and other receivables (net) 126,111 216,527 subsequently measured at amortised cost using the effective interest method adjusted for any loss allowance. AccountingOther investments Policy include term deposits held with financial institutions as authorised by the CE&PR under Section 41 of the High Court of Australia Act 1979. Financial assets Trade and other receivables that are held for the purpose of collecting the contractual cash flows where the cash flows are solely payments of principal and interest, that are not provided at below-market interest rates, are subsequently measured at amortised cost using the effective interest method adjusted for any loss allowance. Other investments include term deposits held with financial institutions as authorised by the CE&PR under Section 41 of the High Court of Australia Act 1979.

21

56 HIGH COURT OF AUSTRALIA 2019–20 ANNUAL REPORT

3.2. Non-Financial Assets -

Note 3.2A: Reconciliation of the$ Opening and Closing Balances of Property, Plant and Equipment and Intangibles (2020)

Land Buildings Library Other Heritage and Computer Other Total 22 Total

35,329 (Land, holdings (2,273) cultural software intangibles 143,368 107,166 buildings and other(71,531)

3,053,837 3,759,843 property, plant and

(2,746,491) equipment(1,714,493) (7,147,038) that met (2,087,684) 238,518,011 235,771,520 235,914,888 233,828,562 235,916,246 233,828,562 the definition of a heritage and cultural ------$ item were disclosed in the heritage and cultural asset Other

31,550 27,625 27,625 11,050 class.) 34,972 42,600 34,972 (3,925) (3,703) (7,628) As at 1 July 2019 intangibles

Gross book 8,500,000 205,656,720 14,971,245 3,446,271 4,711,832 1,200,393 31,550 238,518,011

value ------$ Accumulated - (126) (1,726,635) - - (1,015,805) (3,925) (2,746,491) depreciation 184,588 184,588 493,237 509,330 509,330

and impairment software (168,495) 1,200,393 1,693,630 Computer Opening - - (1,015,805) (22,856) 22,856 - - (1,184,300) - - balance ------1 adjustment $ Total as at 1 8,500,000 205,656,594 13,221,754 3,469,127 4,711,832 184,588 27,625 235,771,520

July 2019 55,636 cultural Recognition of right of use asset on initial4,711,832 application4,711,832 of 4,711,832 4,767,468 4,767,468 4,767,468

AASB 16 - Heritage and - - 143,368 - - - 143,368 - - - Adjusted total 8,500,000 $ 205,656,594 13,221,754 3,612,495 4,711,832 184,588 27,625 235,914,888 as at 1 July 22,856 35,329

2019 (5,944) 143,368 673,517 107,166 (71,531) (651,976) (723,255) Additions: 3,446,271 3,469,127 3,612,495 3,591,890 4,315,145 3,591,890

By purchase - Other PP&E 989,719 830,678 673,517 55,636 493,237 11,050 3,053,837 disclosed in the heritage and cultural asset class. Right-of-use - - - 35,329 - - - 35,329 - - - - assets $ Revaluations and impairments recognised in other (2,273) 830,678 Library comprehensive 1,700,000 2,130,620 (22,856) (70,777) - (70,777) - - - 3,759,843 holdings income (958,292) (170,768) 14,971,245 13,221,754 13,221,754 11,361,373 11,532,141 11,361,373 (1,726,635) (1,659,717) Assets held for - - (2,273) - - - - (2,273) ------

sale $ Impairments - (48,832) (1,659,717) (5,944) - - - (1,714,493) (126)

recognised (1,733) 989,719 in net cost of (48,832) 2,130,620 Buildings

services (5,364,572) 205,656,720 205,656,594 205,656,594 203,363,529 203,365,262 203,363,529 Depreciation - (5,364,572) (958,292) (651,976) - (168,495) (3,703) (7,147,038)

and ------amortisation $

expense Land Depreciation - - - (71,531) - - - (71,531) 8,500,000 8,500,000 8,500,000 1,700,000

on right-of-use 10,200,000 10,200,000 10,200,000 assets Total as at 30 10,200,000 203,363,529 11,361,373 3,591,890 4,767,468 509,330 34,972 233,828,562 June 2020 Total as at 30 June 2020 represented by: Gross book 10,200,000 203,365,262 11,532,141 4,315,145 4,767,468 1,693,630 42,600 235,916,246 value Accumulated - (1,733) (170,768) (723,255) - (1,184,300) (7,628) (2,087,684) depreciation and impairment

Total as at 30 10,200,000 203,363,529 11,361,373 3,591,890 4,767,468 509,330 34,972 . 233,828,562 June 2020

Carrying - - - 107,16 6 - - - 107,16 months. 12 next the within of disposed or sold be to expected are intangibles or 6 amount of impairment use assets

right-of-use - of use assets assets - Assets - of

No indicators of impairment were found. -

No property, plant and equipment or intangibles are expected to be sold or disposedright of within the next 12 months. right of use asset on initial application of of application on initial asset use of right Financial use assets - - of - Non By purchase By Right Note 3.2A: Reconciliation of the Opening and Closing Balances of Property, Plant and Equipment and Intangibles (2020) 2019 1 July at As value book Gross Accumulated depreciation and adjustment balance Opening Total as at 1 July2019 of Recognition AASB 16 Adjusted total as at 1 July 2019 Additions: other in recognised impairments and Revaluations comprehensive income Assets held for sale Impairments recognised innet cost of services Depreciation and amortisation expense Depreciation on Total as at 30 June 2020 by: represented 2020 30 June at as Total value book Gross Accumulated depreciation and impairment Total as at 30 June 2020 right of amount Carrying 3.2. Land, buildings and other property, plant and equipment that met the definition of a heritage and cultural item were were item cultural and heritage a of definition the met that equipment and plant property, other and buildings Land, High of Court Australia NOTES TO AND FORMING PART THE OF FINANCIAL STATEMENTS 1 No indicators of impairment were found were impairment of indicators No equipment and plant property, No

57 PART 5: FINANCIAL STATEMENTS

High Court of Australia NOTES TO AND FORMING PART OF THE FINANCIAL STATEMENTS Accounting Policy Accounting Policy Assets are recorded at cost on acquisition except as stated below. The cost of acquisition includes the fair value of assets Assetstransferred are recorded in exchange at cost and on acquisitionliabilities undertaken. except as stated Financial assetsfair arevalues initially as at measured the reporting at theirdate. fairThe value regularity plus oftransaction below.costs whereThe cost appropriate. of acquisition includes the fair value of independent valuations depends upon the volatility of assetsAssets transferred acquired inat exchangeno cost, orand for liabilities nominal undertaken. consideration, are initiallymovements recognised in market as assets values and for theincome relevant at theirassets. fair value at Financialthe date ofassets acquisition, are initially unless measured acquired at their as afair consequence value of restructuring of administrative arrangements. In the latter case, passetslus transaction are initially costs recognised where appropriate. as contributions by owners at the Revaluationamounts at adjustmentswhich they arewere made recognised on a class in basis. the transferor’s Any accounts immediately prior to the restructuring. revaluation increment is credited to equity under the Assets acquired at no cost, or for nominal consideration, heading of asset revaluation reserve except to the extent Asset Recognition Threshold: are initially recognised as assets and income at their fair that it reverses a previous revaluation decrement of the valuePurchases at the ofdate property, of acquisition, plant and unless equipment acquired asare a recognised initiallysame at asset cost class in the that statement was previously of financial recognised position, in the except consequencefor purchases of costingrestructuring less than of administra $3,000 (ortive building improvementssurplus/deficit. less than $10,000), Revaluation which decrements are expensed for a class in the of year of acquisition (other than where they form part of a group of similar items which are significant in total). arrangements. In the latter case, assets are initially assets are recognised directly in the surplus/deficit except recognisedLease Right as of contributions Use (ROU) byAssets: owners at the amounts at to the extent that they reverse a previous revaluation which they were recognised in the transferor’s accounts Leased ROU assets are capitalised at the commencement dateincrement of the lease for andthat compriseclass. of the initial lease liability amount, immediatelyinitial direct costsprior toincurred the restructuring. when entering into the lease less anyAny lease accumulated incentives depreciationreceived. These as at assetsthe revaluation are accounted date Assetfor as Recognition separate asset Threshold classes to corresponding assets owned outrightis eliminated but included against thein the gross same carrying column amount as where of the the corresponding underlying assets would be presented if they wereasset owned. and the asset restated to the revalued amount. Purchases of property, plant and equipment are On initial adoption of AASB 16 the Court has adjusted the ROU assets at the date of initial application by the amount of any recognised initially at cost in the statement of financial Depreciation provision for onerous leases recognised immediately before the date of initial application. Following initial application, an position, except for purchases costing less than $3,000 (or impairment review is undertaken for any right of use lease assetDepreciable that shows property,indicators plant of impairment and equipment and assets an impairment are loss building improvements less than $10,000), which are is recognised against any right of use lease asset that is impaired.written Lease-off ROU to their assets estimated continue residual to be values measured over their at cost after expensed in the year of acquisition (other than where they initial recognition in the financial statements. estimated useful lives to the Court using, in all cases, the form part of a group of similar items which are straight-line method of depreciation. Revaluations: significant in total). Depreciation rates (useful lives), residual values and Following initial recognition at cost, property, plant and equipment (excluding ROU assets) are carried at fair value (or an Lease Right of Use (ROU) Assets methods are reviewed at each reporting date and amount not materially different from fair value) less subsequent accumulated depreciation and accumulated impairment necessary adjustments are recognised in the current, or Leasedlosses. ROUValuations assets are capitalisedconducted at with the commencementsufficient frequency to ensure that the carrying amounts of assets do not differ current and future reporting periods, as appropriate. datematerially of the fromlease theand assets’comprise fair of values the initial as atlease the liabilityreporting date. The regularity of independent valuations depends upon the amount,volatility initialof movements direct cos tsin incurredmarket valueswhen entering for the relevantinto assets. Depreciation rates applying to each class of depreciable the lease less any lease incentives received. These assets Revaluation adjustments are made on a class basis. Any revaluationasset incrementare based on is thecredited following to equity useful under lives: the heading of areasset accounted revaluation for as reserveseparate except asset classesto the extentto that it reverses a previous revaluation decrement of the same asset class that 2020 2019 correspondingwas previously assets recognised owned outrightin the surplus/deficit. but included in theRevaluation decrements for a class of assets are recognised directly in the Building assets 5 to 161 years 8 to 165 years samesurplus/deficit column as whereexcept the to correspondingthe extent that underlying they reverse a previous revaluation increment for that class. assets would be presented if they were owned. Any accumulated depreciation as at the revaluation date is eliminatedInfrastructure, against the plant gross and carrying1 to 46 amountyears of the0 to asset 50 years and the asset restated to the revalued amount. On initial adoption of AASB 16 the Court has adjusted equipment theDepreciation: ROU assets at the date of initial application by the amountDepreciable of any property, provision plant for onerous and equipment leases recognised assets are written-offLibrary to their holdings estimated residual15 valuesto 25 overyears their15 estimatedto 25 years immediatelyuseful lives to before the Court the date using, of initial in all application.cases, the straight-line method of depreciation. All heritage and cultural assets have indefinite useful FollowDepreciationing initial rates application, (useful lives), an impairment residual values review and is methods are reviewed at each reporting date and necessary lives and are not depreciated. undertakenadjustments for are any recognised right of use in lease the current,asset that or shows current and future reporting periods, as appropriate. Depreciation rates indicators of impairment and an impairment loss is applying to each class of depreciable asset are based on the followingThe depreciation useful lives: rates for ROU assets are based on the recognised against any right of use lease asset that is commencement date to the earlier of the end of the useful impaired. Lease ROU assets continue to be measured2020 at 2019 life of the ROU asset or the end of the lease term. costBuilding after initialassets recognition in the financial statements.5 to 161 years 8 to 165 years Infrastructure, plant and equipment 1 to 46 years 0 to 50 years RevaluationsLibrary holdings 15 to 25 years 15 to 25 years FollowingAll heritage initial and culturalrecognition assets at cost, have property, indefinite plant useful and lives and are not depreciated. equipmentThe depreciation (excluding rates ROU for ROU assets) assets are carried are based at fair on the commencement date to the earlier of the end of the useful life of the valueROU asset(or an oramount the end not ofmaterially the lease different term. from fair value) less subsequent accumulated depreciation and accumulated impairment losses. Valuations are conducted with sufficient frequency to ensure that the carrying amounts of assets do not differ materially from the assets’ 23

58 HIGH COURT OF AUSTRALIA 2019–20 ANNUAL REPORT

High Court of Australia NOTES TO AND FORMING PART OF THE FINANCIAL STATEMENTS Impairment: ImpairmentAll assets were assessed for impairment at 30 June 2020. WhereIntangibles indications of impairment exist, the asset’s recoverable The Court's intangibles comprise externally acquired Allamount assets is were estimated, assesse dand for animpairment impairment at 30 adjustment June 2020 .made if the asset’s recoverable amount is less than its carrying amount. software for internal use, electronic library materials and WhereThe recoverable indications amount of impairment of an asset exist, isthe the asset’s higher of its fair value less costs of disposal and its value in use. Value in use is the artwork licence agreement. These assets are carried at recoverablepresent value amount of the is future estimated, cashand flows an impairmentexpected to be derived from the asset. Where the future economic benefit of an asset cost less accumulated amortisation and accumulated adjustmentis not primarily made dependent if the asset's on recoverable the asset’s amount ability isto less generate future cash flows, and the asset would be replaced if the Court impairment losses. thanwere it depriveds carrying of amount. the asset, its value in use is taken to be its depreciated replacement cost. Derecognition: All intangibles are amortised on a straight-line basis over The recoverable amount of an asset is the higher of its An item of property, plant and equipment is derecognised upontheir disposal anticipated or when useful no furtherlife. The future useful economic lives of the benefits are fair value less costs of disposal and its value in use. Value expected from its use or disposal. Court's software is 3 years (2018-19: 3 years), other in use is the present value of the future cash flows Heritage and Cultural Assets: intangibles is 10 years. (2018-19: 10 years) expected to be derived from the asset. Where the future economicThe Court benefit has a ofsmall an assetcollection is not ofprimarily heritage dependent assets which includes rare books, works of art and antique furniture. The All intangible assets were assessed for indications of onCourt the hasasset’s classified ability to them generate as heritagefuture cash and flows, cultural and assets as they are primarily used for purposes that relate to their cultural significance. The aims of the Court’s preservation activities are impairmentto preserve as collection at 30 June items 2020 . and to maintain access to them, the asset would be replaced if the Court were deprived of consistent with their significance to the collection, usage requirements and current condition. The Court’s preservation the asset, its value in use is taken to be its depreciated activities include documenting the collection, providing appropriate storage arrangements, adopting adequate security replacement cost. measures and undertaking conservation treatments when material is at risk or damaged. DerecognitionIntangibles: AnThe item Court’s of property, intangibles plant comprise and equipment externally is derecognised acquired software for internal use, electronic library materials and artwork uponlicence disposal agreement. or when These no further assets future are carriedeconomic at cost less accumulated amortisation and accumulated impairment losses. All benefitsintangibles are expectedare amortised from itson use a straight-line or disposal. basis over their anticipated useful life. The useful lives of the Court’s software is 3 years (2018-19: 3 years), other intangibles is 10 years. (2018-19: 10 years) All intangible assets were assessed for indications Heritage and Cultural Assets of impairment as at 30 June 2020. The Court has a small collection of heritage assets which includes rare books, works of art and antique furniture.

The Court has classified them as heritage and cultural assets as they are primarily used for purposes that relate to their cultural significance. The aims of the Court's preservation activities are to preserve collection items and to maintain access to them, consistent with their significance to the collection, usage requirements and current condition. The Court's preservation activities include documenting the collection, providing appropriate storage arrangements, adopting adequate security measures and undertaking conservation treatments when material is at risk or damaged.

24

59 PART 5: FINANCIAL STATEMENTS

High Court of Australia NOTES TO AND FORMING PART OF THE FINANCIAL STATEMENTS

Revaluations of of non-financial non-financial assets assets All revaluationsrevaluations were conducted in in accordance accordance with with the the revaluation revaluation policy. policy. On On 30 30June June 2020 ,2020, independent independent valuers valuers conducted conducted valuations on land and buildings, and library holdings. valuations on land and buildings, and library holdings. ContractualContractual commitments commitments for the for acquisition the acquisition of property, of property, plant, equipment plant, equipment and intangible and intangible assets assets TheThe Court Court has has contracts contracts forfor capitalcapital projects inin progress for for the the implementation implementation of of a digitala digital lodgement lodgement system, system, security security upgradesupgrades and and other other minorminor building works. 2020 2019 2020 2019 Commitments are payable as follows: $ $ CommitmentsWithin 1 yearare payable as follows: $ $ 292,526 1,152,907 WithinTotal commitments1 year 1 292,526 1,152,907292,526 1,152,907 Total commitments (Including GST) 292,526 1,152,907 1 Including GST. Note 3.2B: Other Non-Financial Assets PrepaymentsNote 3.2B: Other Non-Financial Assets 144,681 113,132 Prepayments 144,681 113,132 Total other non-financial assets 144,681 113,132 Total other non-financial assets 144,681 113,132 No indicators of impairment were found for other non-financial assets. No3.3. indicators Payables of impairment were found for other non-financial assets.

3.3. Payables 2020 2019 $ $ 2020 2019 $ $ Note 3.3A: Suppliers Note 3.3A: Suppliers Trade creditors 210,496 292,103 Trade creditors 210,496 292,103 AccrualsAccruals 228,887 444,210228,887 444,210 TotalTotal suppliers suppliers 439,383 736,313439,383 736,313 Settlement is usually made within 30 days. Settlement is usually made within 30 days. Note 3.3B: Other Payables WagesNote 3.3B: and salariesOther Payables 174,766 124,319 Wages and salaries 174,766 124,319 Superannuation 18,427 10,097 Superannuation 18,427 10,097 UnearnedUnearned revenue 25,664 25,325 25,664 25,325 TotalTotal other other payables payables 218,857 159,741218,857 159,741 3.4. Interest Bearing Liabilities

3.4. Interest Bearing Liabilities 2020 2019 2020 2019 $ $ $ $ NoteNote 3.4A: 3.4A: Leases Leases FinanceFinance leasesleases 108,468 - 108,468 - TotalTotal leases leases 108,468 - 108,468 -

Total cashcash outflowoutflow for for leases leases for for the the year year ended ended 30 June30 June 2020 2020was $ 72,408was $72,408 Accounting Policy Accounting Policy Refer Overview section for accounting policy on leases. Refer Overview section for accounting policy on leases.

25

60 HIGH COURT OF AUSTRALIA 2019–20 ANNUAL REPORT

High Court of Australia NOTES TO AND FORMING PART OF THE FINANCIAL STATEMENTS

4. Assets Administered on Behalf of Government 4. Assets Administered on Behalf of Government This section analyses assets used to generate financial performance and the operating liabilities incurred as a result the High This section analyses assets used to generate financial performance and the operating liabilities incurred as a Court of Australia does not control but administers on behalf of the Government. Unless otherwise noted, the accounting result the High Court of Australia does not control but administers on behalf of the Government. Unless otherwise policies adopted are consistent with those applied for departmental reporting. noted, the accounting policies adopted are consistent with those applied for departmental reporting. 4.1. Administered – Financial Assets

4.1. Administered – Financial Assets2020 2019 2020 2019 $ $ $ $ Note 4.1A: Cash and Cash Equivalents Note 4.1A: Cash and Cash Equivalents Cash on hand or on deposit 1,978 2,415 TotalCash cash on hand and orcash on depositequivalents 1,978 2,415 1,978 2,415 Total cash and cash equivalents 1,978 2,415 4.2. Administered – Payables

2020 2019 4.2. Administered – Payables $ $ Note 4.2A: Other Payables 2020 2019 Unearned income 159,065 - $ $ TotalNote other 4.2A: payables Other Payables 159,065 - Unearned income 159,065 - Total other payables 159,065 -

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61 PART 5: FINANCIAL STATEMENTS

High Court of Australia NOTES5. Funding TO AND FORMING PART OF THE FINANCIAL STATEMENTS This section identifies the High Court of Australia funding structure. 5.1.5. AppropriationsFunding AnnualThis section Appropriations identifies (‘Recoverable the High Court GST exclusive’) of Australia funding structure.

Annual5.1. Appropriations Appropriations for 2020 Appropriation Act Appropriation applied Variance Annual Appropriations ('RecoverableAnnual GST exclusive') Appropriation in 2019-20 (current and prior years) Annual Appropriations for 2020 $ $ $ Departmental Appropriation Act Appropriation applied Ordinary annual services 15,629,000 Annual15,629,000 in 2019-20 (current- Capital Budget (DCB) (Departmental 2,671,000 Appropriation2,671,000 and prior years)- Variance Capital Budgets are appropriated $ $ $ throughDepartmental Appropriation Acts (No.1,3,5). They form part of Ordinary annual services 15,629,000 15,629,000 - ordinary annual services, and are Capital Budget (DCB)1 2,671,000 2,671,000 - not separately identified in the Other services Appropriation Acts.) Equity Injections 2,630,000 2,630,000 - Other services Total departmental 20,930,000 20,930,000 - Equity Injections 2,630,000 2,630,000 - Total departmental 20,930,000 20,930,000 - Annual Appropriations for 2019 Annual Appropriations for 2019 Appropriation applied Appropriation ActAppropriation ActAppropriation applied in Variance in 2018-19 (current and Annual Appropriation 2018-19 (current and prior Annual Appropriation prior years) Variance years) $ $ $ $ $ $ Departmental Departmental Ordinary annual services 15,533,000 15,533,000 - Ordinary annual services 15,533,000 15,533,000 - Capital Budget (DCB) 2,644,000 2,644,000 - Capital Budget (DCB) 2,644,000 2,644,000 - Other services Other services Equity Injections 3,499,000 3,499,000 - Equity Injections 3,499,000 3,499,000 - Total departmental 21,676,000 21,676,000 - Total departmental 21,676,000 21,676,000 - The amounts are appropriated directly to the High Court of Australia in the Appropriations Acts. The appropriations are The amounts are appropriated directly to the High Court of Australia in the Appropriations Acts. The appropriations are applied when amounts are paid to the High Court of Australia. applied when amounts are paid to the High Court of Australia. 1.Departmental Capital Budgets are appropriated through Appropriation Acts (No.1,3,5). They form part of ordinary annual services, and are not separately identified in the Appropriation Acts.

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62 HIGH COURT OF AUSTRALIA 2019–20 ANNUAL REPORT

High Court of Australia NOTES5.2. Net Cash TO Appropriation AND FORMING Arrangements PART OF THE FINANCIAL STATEMENTS 2020 2019 5.2. Net Cash Appropriation Arrangements $ $ 2020 2019 Total comprehensive income/(loss) less depreciation/ 2,644,629 7,834,603 $ $ amortisation expenses previously funded through revenue appropriations Total comprehensive income/(loss) less depreciation/amortisation expenses Plus:previously depreciation/amortisation funded through revenue expenses appropriations previously (7,147,038) 2,644,629(6,815,168) 7,834,603 fundedPlus: depreciation/amortisation through revenue appropriation expenses previously funded through revenue Plus:appropriation depreciation right-of-use assets (71,531) (7,147,038)- (6,815,168) Less:Plus: principaldepreciation repayments right-of-use - leased assets assets 70,229 (71,531)- - Less: principal repayments - leased assets 70,229 - Total comprehensive income/(loss) - as per the Statement (4,503,711) 1,019,435 Total comprehensive income/(loss) - as per the Statement of Comprehensive of Comprehensive Income Income (4,503,711) 1,019,435 From 2010-11, the Government introduced net cash appropriation arrangements where revenue appropriations for Fromdepreciation/amortisation 2010-11, the Government expenses introduced ceased. net cash Entities appropriation now receive arrangements a separate where capital revenue budget appropriations provided through for equity depreciation/amortisationappropriations. Capital budgets expenses are ceased. to be Entities appropriated now receive in the a periodseparate when capital cash budget payment provided for capitalthrough expenditure equity is required. appropriations. Capital budgets are to be appropriated in the period when cash payment for capital expenditure is required. The inclusion of depreciation/amortisation expenses related to ROU leased assets and the lease liability principle repayment Theamount inclusion reflects of depreciation/amortisation the cash impact on implementation expenses related of AASBto ROU 16 leased Leases, assets it does and thenot leasedirectly liability reflect principle a change repayment in appropriation amountarrangements. reflects the cash impact on implementation of AASB 16 Leases, it does not directly reflect a change in appropriation arrangements. 5.3. Cash Flow Reconciliation

5.3. Cash Flow Reconciliation 2020 2019 $ 2020 $ 2019 Reconciliation of cash and cash equivalents as per statement of financial position to cash flow statement$ $ CashReconciliation and cash equivalents of cash and ascash per equivalents as per statement of financial position to cash flow statement Cash flow statement 1,444,530 2,020,617 StatementCash and ofcash financial equivalents position as per 1,444,530 2,020,617 DiscrepancyCash flow statement - 1,444,530 - 2,020,617 ReconciliationStatement of of financial net cost position of services to net cash from/(used by) operating activities 1,444,530 2,020,617 NetDiscrepancy (cost of)/contribution by services (23,892,554) - (22,149,233) - Revenue from Government 15,629,000 15,533,000 AdjustmentsReconciliation for ofnon-cash net cost itemsof services to net cash from/(used by) operating activities DepreciationNet (cost of)/contribution/ amortisation by services 7,218,56(23,892,554) 9 6,815,168(22,149,233) GainRevenue - other, fromassets Government recognised for the first time - 15,629,000 (6,346)15,533,000 Net write down of non-financial assets 1,714,493 72,757 MovementsAdjustments in assetsfor non and-cash liabilities items AssetsDepreciation / amortisation 7,218,569 6,815,168 (Increase)Gain - /other, decrease assets in recognised net receivables for the first time 90,416 - (105,225)(6,346) (Increase)Net write / decrease down of nonin prepayments-financial assets (31,549)1,714,493 33,849 72,757 Liabilities IncreaseMovements / (decrease) in assets in and employee liabilities provisions 256,418 306,506 IncreaseAssets / (decrease) in supplier payables (296,930) 517,156 Increase(Increase) / (decrease) / decrease in inother net receivablespayable 59,116 90,416 (64,434)(105,225) Net (Increase)cash from/(used / decrease by) in operating prepayments activities 746,979 (31,549) 953,198 33,849 Liabilities Increase / (decrease) in employee provisions 256,418 306,506 Increase / (decrease) in supplier payables (296,930) 517,156 Increase / (decrease) in other payable 59,116 (64,434) Net cash from/(used by) operating activities 746,979 953,198

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63 PART 5: FINANCIAL STATEMENTS

High Court of Australia

NOTES6. People andTO RelationshipsAND FORMING PART OF THE FINANCIAL STATEMENTS This section describes a range of employment and post-employment benefits provided to our people and our relationships with6. Peopleother key people. and Relationships This section describes a range of employment and post-employment benefits provided to our people and our 6.1. Employee Provisions relationships with other key people. 2020 2019 6.1. Employee Provisions $ $ Note 6.1: Employee Provisions 2020 2019 Annual leave 898,907 796,304 $ $ Long service leave 2,388,951 2,235,136 TotalNote employee 6.1: Employee provisions Provisions 3,287,858 3,031,440 Annual leave 898,907 796,304 Accounting Policy Long service leave 2,388,951 2,235,136 Liabilities for ‘short-term employee benefits’ (as defined in AASB 119 Employee Benefits) and termination benefits expected Total employee provisions 3,287,858 3,031,440 within twelve months of the end of the reporting period are measured at their nominal amounts.

AccountingThe nominal Policy amount is calculated with regard to the rates expected to be paid on settlement of the liability. LiabilitiesOther long for term ‘short employee-term employee benefit benefits’liabilities (asare defined measured in AASB as the 119 net Employee total of the Benefits) present and value termination of the defined benefits benefit obligation expectedat the end within of the twelve reporting months period of the minus end ofthe the fair reporting value at period the end are of measured the reporting at their period nominal of plan amounts. assets (if any) out of which the obligations are to be settled directly. The nominal amount is calculated with regard to the rates expected to be paid on settlement of the liability. Leave: Other long term employee benefit liabilities are measured as the net total of the present value of the defined benefit obligation atThe the liability end of for the employee reporting periodbenefits minus includes the fair provision value at forthe annualend of leavethe reporting and long period service of plan leave. assets No (ifprovision any) out has of whichbeen made thefor sickobligations leave as are all to sick be settled leave isdirectly. non-vesting and the average sick leave taken in future years by employees of the Court is Leaveestimated to be less than the annual entitlement for sick leave. The liabilityleave liabilities for employee are calculated benefits includeson the basis provision of employees’ for annual remuneration leave and long at service the estimated leave. No salary provision rates has that been will madebe applied forat the sick timeleave the as leave all sick is leavetaken, is including non-vesting the and Court’s the average employer sick superannuation leave taken in future contribution years by employeesrates to the of extent the Court that is the leave is estimatedlikely to be to taken be less during than the service annual rather entitlement than paid for sick out leave.on termination. The leaveliability liabilities for long are service calculated leave on has the been basis determinedof employees' by remunerat referenceion to atthe the short estimated hand salarymethod rates standard that will factors be applied as at at 30 theJune time 2020. the leaveThe estimate is taken, ofincluding the present the Court's value of employer the liability superannuation takes into account contribution attrition rates rates to the and extent pay thatincreases the leave through is likely to be taken during service rather than paid out on termination. promotion and inflation. The liability for long service leave has been determined by reference to the short hand method standard factors as at 30 June Superannuation:2020. The estimate of the present value of the liability takes into account attrition rates and pay increases through promotion Staffand inflation. of the Court are members of the Commonwealth Superannuation Scheme (CSS), the Public Sector Superannuation SchemeSuperannuation (PSS), the PSS accumulation plan (PSSap) or other complying accumulation superannuation funds. TheStaff CSS of the and Court PSS are are members defined of benefitthe Commonwealth schemes for Superannuation the Australian SchemeGovernment. (CSS), Thethe PublicPSSap Sectoris a defined Superannuation contribution scheme. TheScheme liability (PSS), for thedefined PSS accumulation benefits is recognisedplan (PSSap) in orthe other financial complying statements accumulation of the superannuationAustralian Government funds. and is settled by the AustralianThe CSS and Government PSS are defined in due benefit course. schemes This liability for the isAustralian reported Government. in the Department The PSSap of Finance’s is a defined administered contribution schedules scheme. and notes. The liability for defined benefits is recognised in the financial statements of the Australian Government and is settled by the TheAustralian Court Governmentmakes employer in due contributions course. This liabilityto the employees’ is reported superannuationin the Department scheme of Finance's at rates administered determined schedules by an actuary and to be sufficientnotes. to meet the current cost to the Government. The Court accounts for the contributions as if they were contributions toThe defined Court makes contribution employer plans. contributions to the employees’ superannuation scheme at rates determined by an actuary to be Thesufficient liability to formeet superannuation the current cost recognised to the Government. as at 30 TheJune Court represents accounts outstanding for the contributions contributions. as if they were contributions to defined contribution plans. The liability for superannuation recognised as at 30 June represents outstanding contributions.

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64 HIGH COURT OF AUSTRALIA 2019–20 ANNUAL REPORT

High Court of Australia

NOTES6.2. Key Management TO AND PersonnelFORMING Remuneration PART OF THE FINANCIAL STATEMENTS Key management personnel are those persons having authority and responsibility for planning, directing and controlling 6.2. Key Management Personnel Remuneration the activities of the Court, directly or indirectly. The Court has determined the key management personnel to be the Chief Justice, the Justices, the Chief Executive and Principal Registrar, the Senior Registrar, the Manager Corporate Services and Keythe Senior management Executive personnel Deputy are Registrar. those persons having authority and responsibility for planning, directing and controlling the activities of the Court, directly or indirectly. The Court has determined the key management personnel to be the Chief Key management personnel remuneration is reported in the table below: Justice, the Justices, the Chief Executive and Principal Registrar, the Senior Registrar, the Manager Corporate Services and the Senior Executive Deputy Registrar. 2020 2019 $ $ KeyNote management 6.2: Senior personnel Executive remuneration Remuneration is reported Expense in forthe thetable Reporting below: Period Short-term employee benefits 1,196,464 1,157,0 62 2020 2019 Post-employment benefits 202,542 196,755 $ $ OtherNote long6.2: Seniorterm employee Executive benefits Remuneration39,618 Expense for the Reporting Period 48,325 Total key management personnel 1,438,624 1,402,142 remunerationShort-term expenses employee benefits(The above key 1,196,464 1,157,062 managementPost-employment personnel benefits remuneration 202,542 196,755 excludesOther thelong remuneration term employee and benefits other 39,618 48,325 benefitsTotal key of managementthe Chief Justice personnel and the remuneration expenses1 1,438,624 1,402,142 Justices. The salaries and allowances Thepaid total to thenumber Chief of Justice key management and other personnel that are included in the above table are 4 (2019: 4 and corresponding full timeJustices equivalent of the of Court 4). are paid from a special appropriation held by the Australian Public Service Commission. 1 The above key management personnel remuneration excludes the remuneration and other benefits of the Chief Justice and The Justices’ salary and allowances are the Justices. The salaries and allowances paid to the Chief Justice and other Justices of the Court are paid from a special set by the Remuneration Tribunal and appropriation held by the Australian Public Service Commission. The Justices' salary and allowances are set by the are not paid by the Court.) Remuneration Tribunal and are not paid by the Court. The total number of key management personnel that are included in the above table are 4 (2019: 4 and corresponding full time equivalent of 4). On leaving the Court the Chief Justice and the other Justices of the Court receive payments in accordance with the High CourtOn leaving Justices the (Long Court Leave the Chief Payments) Justice Act and 1979 the and other the JusticesJudges' Pensions of the Court Act 1968. receiveThese payments payments in accordanceare made from with special the High appropriationsCourt Justices held (Long by Leavethe Attorney Payments) General's Act 1979Department and theand Judges’ the Department Pensions of Act Finance 1968. respectively. These payments are made from special appropriations held by the Attorney General’s Department and the Department of Finance respectively. In 2019-202019-20 thethe Court Court s pentspent $344 $344,359,359 (201 (2018-19:8-19: $34 $344,552)4,552) in the in provisionthe provision of benefits of benefits to the toChief the JusticeChief Justice and the andother the other Justices. TheseThese benefits benefits include include the the provision provision of a ofprivate a private plated plated vehicle, vehicle, spouse/partner spouse/partner travel andtravel the andfringe the benefits fringe taxbenefits tax paid onon thethe benefits benefits provided. provided. 6.3. Related Party Disclosures Related6.3. Related party relationships: Party Disclosures The High Court is a Commonwealth entity within the General Government Sector for the consolidated financial statements Related party relationships: of the Australian government. Related parties to the High Court are other Government entities and the Court’s Key TheManagement High Court Personnel. is a Commonwealth entity within the General Government Sector for the consolidated financial statements of theTransactions Australian withgovernment related. parties:Related parties to the High Court are other Government entities and the Court’s Key Management Personnel. Giving consideration to relationships with related parties, and transactions entered into during the reporting period by the Court, it has been determined that there are no related party transactions to be separately disclosed. Transactions with related parties:

Giving consideration to relationships with related parties, and transactions entered into during the reporting period by the Court, it has been determined that there are no related party transactions to be separately disclosed.

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65 PART 5: FINANCIAL STATEMENTS

High Court of Australia

7.NOTES Managing TO Uncertainties AND FORMING PART OF THE FINANCIAL STATEMENTS This section analyses how the High Court of Australia manages financial risks within its operating environment. 7. Managing Uncertainties 7.1.This Contingent section analyses Assets andhow Liabilitiesthe High Court of Australia manages financial risks within its operating environment. At 30 June 2020, the Court had no quantifiable or unquantifiable contingencies. (2019: nil). Accounting7.1. Contingent Policy Assets and Liabilities

ContingentAt 30 June 2020liabilities, the Courtand contingent had no quantifiable assets are or notunquan recognisedtifiable contingencies. in the statement (2019 of: financialnil). position but are reported in the relevant schedules and notes. They may arise from uncertainty as to the existence of a liability or asset or represent an asset orAccounting liability in respectPolicy of which the amount cannot be reliably measured. Contingent assets are disclosed when settlement is probable but not virtually certain and contingent liabilities are disclosed when settlement is greater than remote. Contingent liabilities and contingent assets are not recognised in the statement of financial position but are reported in the 7.2.relevant Financial schedules Instruments and notes. They may arise from uncertainty as to the existence of a liability or asset or represent an asset or liability in respect of which the amount cannot be reliably measured. Contingent assets are disclosed when settlement is probable but not virtually certain and contingent2020 liabilities are disclosed when settlement is2019 greater than remote. $ $ Note 7.2A: Categories of Financial 7.2. Financial Instruments Instruments 2020 2019 Financial assets at amortised cost $ $ Term deposits 9,500,000 6,000,000 Note 7.2A: Categories of Financial Instruments Cash at bank 1,444,530 2,020,617 Financial assets at amortised cost Receivable for goods and services 4,196 11,712 Term deposits 9,500,000 6,000,000 Total financial assets at amortised cost 10,948,726 8,032,329 Cash at bank 1,444,530 2,020,617 Total financial assets 10,948,726 8,032,329 Receivable for goods and services 4,196 11,712 Financial Liabilities Total financial assets at amortised cost 10,948,726 8,032,329 Financial liabilities measured at amortised cost Total financial assets 10,948,726 8,032,329 Supplier payables 210,496 292,103 Accrued expenses 228,887 444,210 Financial Liabilities Total financial liabilities measured at 439,383 736,313 amortisedFinancial cost liabilities measured at amortised cost TotalSupplier financial payables liabilities 439,383 736,313210,496 292,103 NoteAccrued 7.2B: Net expenses Gains or Losses on 228,887 444,210 FinancialTotal financial Assets liabilities measured at amortised cost 439,383 736,313 Financial assets at amortised cost InterestTotal financialrevenue (other liabilities investments) 136,967 114,631439,383 736,313 Interest revenue (bank accounts) 12,678 29,185 Net gains/(losses) financial assets at 149,645 143,816 amortisedNote 7.2B: cost Net Gains or Losses on Financial Assets NetFinancial gains/(losses) assets atfrom amortised financial cost assets 149,645 143,816 Interest revenue (other investments) 136,967 114,631 Interest revenue (bank accounts) 12,678 29,185 Net gains/(losses) financial assets at amortised cost 149,645 143,816

Net gains/(losses) from financial assets 149,645 143,816

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66 HIGH COURT OF AUSTRALIA 2019–20 ANNUAL REPORT

High Court of Australia

NOTES7.3. Administered TO AND - Financial FORMING Instruments PART OF THE FINANCIAL STATEMENTS

7.3. Administered - Financial Instruments2020 2019 $ $ 2020 2019 Note 7.3A: Categories of Financial Instruments $ $ FinancialNote 7.3A: Assets Categories of Financial Instruments FinancialFinancial assets Assets at amortised cost CashFinancial and cash assets equivalents at amortised cost 1,978 2,415 TotalCash financial and cash assets equivalents at amortised cost 1,978 2,415 1,978 2,415 Total financial assets 1,978 2,415 Total financial assets at amortised cost 1,978 2,415 Financial Liabilities Financial liabilities measured at amortised cost Total financial assets 1,978 2,415 Other payables 159,065 - Total financial liabilities measured at 159,065 - Financial Liabilities amortised cost Financial liabilities measured at amortised cost Total financial liabilities 159,065 - Other payables 159,065 - Total financial liabilities measured at amortised cost 159,065 -

Total financial liabilities 159,065 -

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67 PART 5: FINANCIAL STATEMENTS

High Court of Australia NOTESAccounting PolicyTO AND FORMING PART OF THE FINANCIAL STATEMENTS Financial Assets: AccountingWith the implementation Policy of AASB 9 Financial Instruments for the first time in 2019, the entity classifies its financial assets in Impairment of Financial Assets Financialthe following Assets categories: Financial assets are assessed for impairment at the end of With the implementation of AASB 9 Financial (a) financial assets at fair value through profit or loss; each reporting period based on Expected Credit Losses, Instruments for the first time in 2019, the entity classifies (b) financial assets at fair value through other comprehensive income;using the and general approach which measures the loss its financial assets in the following categories: allowance based on an amount equal to lifetime expected a)(c) financialfinancial assets assets at fairmeasured value through at amortised profit or cost. loss; credit losses where risk has significantly increased, or an b)The fina classificationncial assets at dependsfair value onthrough both theother entity’s business model for managing the financial assets and contractual cash flow amount equal to 12‐month expected credit losses if risk comprehensivecharacteristics income;at the time and of initial recognition. has not increased. c)Financial financial assets assets aremeasured recognised at amortised when thecost. entity becomes a party to the contract and, as a consequence, has a legal right to The classification depends on both the entity's business receive or a legal obligation to pay cash and derecognised whenThe the simplified contractual approach rights forto the trade, cash contract flows and from lease the financial model for managing the financial assets and contractual asset expire or are transferred upon trade date. receivables is used. This approach always measures the cash flow characteristics at the time of initial recognition. Comparatives have not been restated on initial application. loss allowance as the amount equal to the lifetime Financial assets are recognised when the entity becomes a expected credit losses. partyPresently, to the thecontract Court and, has as classified a consequence, its financial has a legal assets only as Financial Assets at Amortised Cost. rightFinancial to receive Assets or ata legalAmortised obligation Cost: to pay cash and A write-off constitutes a de-recognition event where the derecognisedFinancial assets when included the contractual in this category rights to theneed cash to meet two criteria:write-off directly reduces the gross carrying amount of flows from the financial asset expire or are transferred 1. the financial asset is held in order to collect the contractualthe cashfinancial flows; asset. and upon trade date. 2. the cash flows are solely payments of principal and interest (SPPI) on the principal outstanding amount. Comparatives have not been restated on initial Financial Liabilities application.Amortised cost is determined using the effective interest method.Financial liabilities are classified as either financial Effective Interest Method: liabilities 'at fair value through profit or loss' or other Presently,Income is therecognised Court has on classified an effective its financial interest assets rate basisonly for financialfinancial assets liabilities. that are Financial recognised liabilities at amortised are recognised cost. as Financial Assets at Amortised Cost. and derecognised upon 'trade date'. Impairment of Financial Assets:

Financial assetsAssets atare Amortised assessed Cost for impairment at the end of eachFinancial reporting Liabilities period based at Fair on Value Expected Throug Credith Profit Losses, or using Financialthe general assets approach included which in this measures category needthe loss to meet allowance basedLoss on an amount equal to lifetime expected credit losses twowhere criteria: risk has significantly increased, or an amount equal to 12‐monthFinancial expectedliabilities atcredit fair lossesvalue through if risk profithas not or increased. loss are 1.The the simplified financial assetapproach is held for in trade,order to contract collect theand lease receivablesinitially is used. measured This approach at fair value. always Subsequent measures fair the value loss contractualallowance ascash the flows; amount and equal to the lifetime expected credit losses.adjustments are recognised in profit or loss. The net gain 2.A write-offthe cash flowsconstitutes are solely a de-recognition payments of principal event where and the write-offor directly loss recognised reduces in the profit gross or losscarrying incorporates amount any of the financial interestasset. (SPPI) on the principal outstanding amount. interest paid on the financial liability. AmortisedFinancial Liabilities: cost is determined using the effective interest method. Financial Liabilities at Amortised Cost Financial liabilities are classified as either financial liabilities ‘at fair value through profit or loss’ or other financial liabilities. Financial liabilities, including borrowings, are initially Financial liabilities are recognised and derecognised upon ‘trade date’. Effective Interest Method measured at fair value, net of transaction costs. These IncomeFinancial is Liabilitiesrecognised at on Fair an Valueeffective Through interest Profit rate basis or Loss: liabilities are subsequently measured at amortised cost forFinancial financial liabilities assets thatat fair are value recognised through at amortisedprofit or loss cost . are initially usmeasureding the effective at fair value.interest Subsequent method, with fair interest value expenseadjustments are recognised in profit or loss. The net gain or loss recognisedrecognised in profit oron loss an effectiveincorporates interest any basis. interest paid on the financial liability. Financial Liabilities at Amortised Cost: Supplier and other payables are recognised at amortised cost. Liabilities are recognised to the extent that the Financial liabilities, including borrowings, are initially measured at fair value, net of transaction costs. These liabilities are goods or services have been received (and irrespective of subsequently measured at amortised cost using the effective interest method, with interest expense recognised on an effective interest basis. having been invoiced) Supplier and other payables are recognised at amortised cost. Liabilities are recognised to the extent that the goods or services have been received (and irrespective of having been invoiced)

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68 HIGH COURT OF AUSTRALIA 2019–20 ANNUAL REPORT

High Court of Australia NOTES7.4. Fair Value TO Measurement AND FORMING PART OF THE FINANCIAL STATEMENTS The following tables provide an analysis of assets that are measured at fair value. The remaining assets and liabilities disclosed7.4. Fair in Valuethe statement Measurement of financial position do not apply the fair value measurements. Accounting Policy The following tables provide an analysis of assets that are measured at fair value. The remaining assets and liabilities disclosedThe Court’s in the policy statement is to revalue of financial the land position and dobuildings not apply asset the fairclasses value annually.measurements. The Court tests the procedures of the valuation model of all other asset classes as an internal management review at least once every 12 months (with a formal revaluation Accountingundertaken Policyonce every three years). If a particular asset class experiences significant and volatile changes in fair value (i.e. Thewhere Court's indicators policy suggest is to revalue that thethe land value and of buildingsthe class asset has changedclasses annually. materially The since Court the tests previous the procedures reporting of theperiod), valuati thaton class is modelsubject of to all specific other asset valuation classes in as the an internalreporting management period, where review practicable, at least once regardless every 12 monthsof the timing (with aof formal the last revaluation specific valuation. undertaken once every three years). If a particular asset class experiences significant and volatile changes in fair value (i.e. whereNote indicators7.4A: Fair suggestvalue measurement that the value of the class has changed materially since the previous reporting period), that class is subjectFair value to specific measurements valuation atin the reportingend of the period, reporting where period practicable, regardless of the timing of the last specific valuation. 2020 2019 Note 7.4A: Fair value measurement $ $ Non-financial assets Land 10,200,000 Fair value8,500,000 measurements at the end of the Buildings on freehold land 203,363,529 205,656,594reporting period Heritage and cultural 4,767,468 4,711,8322020 2019 Property, plant and equipment 3,591,890 3,446,271$ $ LibraryNon-financial holdings assets 11,361,373 13,244,610 TotalLand non-financial assets 233,284,260 10,200,000235,559,307 8,500,000 TotalBuildings fair value on measurements freehold land of assets 233,284,260 203,363,5235,559,30729 205,656,594 in theHeritage statement and culturalof financial position 4,767,468 4,711,832 Property, plant and equipment 3,591,890 3,446,271 Fair value measurements – highest and best use differs from current use for non-financial assets (NFAs) Library holdings 11,361,373 13,244,610 The Court’s assets are held to meet the operational requirements of the Court and not held for the purposes of deriving a Total non-financial assets 233,284,260 235,559,307 profit. The current use of all non-financial assets is considered their highest and best use. Total fair value measurements of assets in the statement of financial Accountingposition Policy 233,284,260 235,559,307 Assets are recorded at cost on acquisition except as stated below. The cost of acquisition includes the fair value of assets Fairtransferred value measurements in exchange and – highest liabilities and undertaken. best use differs Financial from assets current are use initially for non measured-financial at assets their fair(NFAs) value plus transaction The Court’s assets are held to meet the operational requirements of the Court and not held for the purposes of deriving a profit.costs whereThe curr appropriate.ent use of all non-financial assets is considered their highest and best use. Assets acquired at no cost, or for nominal consideration, are initially recognised as assets and income at their fair value at Accountingthe date of acquisition, Policy unless acquired as a consequence of restructuring of administrative arrangements. In the latter case, Assetsassets areare recorded initially recognised at cost on acquisition as contributions except as by stated owners below. at the The amounts cost of acquisition at which they includes were the recognised fair value inof theassets transferor transferredaccounts immediately in exchange andprior liabilities to the restructuring. undertaken. Financial assets are initially measured at their fair value plus transaction costs where appropriate. Assets acquired at no cost, or for nominal consideration, are initially recognised as assets and income at their fair value at the date of acquisition, unless acquired as a consequence of restructuring of administrative arrangements. In the latter case, assets are initially recognised as contributions by owners at the amounts at which they were recognised in the transferor accounts immediately prior to the restructuring.

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69 PART 5: FINANCIAL STATEMENTS

High Court of Australia NOTES8. Other Information TO AND FORMING PART OF THE FINANCIAL STATEMENTS This section provides other disclosures relevant to the High Court of Australia financial information environment for the year. 8. Other Information 8.1. Aggregate Assets and Liabilities This section provides other disclosures relevant to the High Court of Australia financial information environment for the year. 2020 2019 $ $ Note8.1. 8.1A:Aggregate Aggregate Assets Assets and and LiabilitiesLiabilities Assets expected to be recovered in: No more than 12 months 11,215,322 8,237,14 4 2020 2019 More than 12 months 233,830,835 235,884,652 $ $ TotalNote assets 8.1A: Aggregate Assets and Liabilities245,046,157 244,121,796 Liabilities expected to be settled in: NoAssets more expected than 12 monthsto be recovered in: 3,769,861 3,790,394 MoreNo than more 12 than months 12 months 284,705 137,1011, 0 215,322 8,237,144 TotalMore liabilities than 12 months 4,054,566 3,927,494233,830,835 235,884,652 Total assets 245,046,157 244,121,796 2020 2019 Liabilities expected to be settled in: $ $ NoteNo 8.1B: more Administered than 12 months - Aggregate Assets and Liabilities 3,769,861 3,790,394 AssetsMore expected than 12 monthsto be recovered in: 284,705 137,100 NoTotal more liabilities than 12 months 1,978 2,415 4,054,566 3,927,494 Total assets 1,978 2,415 Liabilities expected to be settled in: 2020 2019 No more than 12 months 159,065 - $ $ Total liabilities 159,065 - Note 8.1B: Administered - Aggregate Assets and Liabilities 8.2. Public Money in the Custody of the Court Assets expected to be recovered in: No more than 12 months 2020 2019 1,978 2,415 Total assets $ $ 1,978 2,415 Suitor’s Fund Liabilities expected to be settled in: Balances as at July 2019 27,000 24,500 No more than 12 months 159,065 - Amounts received 250 7,50 0 Total liabilities 159,065 - Amounts deducted/paid out (1,000) (5,000) Balance as at 30 June 2020 26,250 27,000 8.2. Public Money in the Custody of the Court These are funds paid into the Court under an order of the Court or a Justice of the Court. 2020 2019 $ $ Suitor's Fund

Balances as at July 2019 27,000 24,500 Amounts received 250 7,500 Amounts deducted/paid out (1,000) (5,000) Balance as at 30 June 2020 26,250 27,000

These are funds paid into the Court under an order of the Court or a Justice of the Court.

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70

PART 6: ANNEXES

PART 6 ANNEXURE A

Freedom of information

The High Court administration routinely includes information in its annual and financial reports consistent with the reporting requirements of theFreedom of Information Act 1982 (Cth) (FOI Act). The FOI Act applies only to administrative documents held by the Court, and does not apply to the holder of a judicial office or other office pertaining to the Court.

As noted above, the Act does not apply to The website also provides information about documents that are not of an administrative fees for filing, issuing or sealing a document or nature. However, the case files of the Court obtaining a service, pursuant to Schedule 1 of are accessible to members of the public under the High Court of Australia (Fees) Regulations, the procedures in Rule 4.07.4 of the High Court and the Scale of Professional Costs, pursuant Rules 2004. to Schedule 2 of the High Court Rules.

The primary source of public information available The website provides access to many of the to the public is via the Court’s website. It provides speeches delivered by the Justices of the Court, a wide range of information related to the core and to speeches of former Chief Justices and business of the Court, its history, structure and Justices whilst in office. administration. The Court has also published an Information Publication Plan as required The website also provides information about the under section 8 of the FOI Act. Court building in Canberra – the competition for its design, the materials used in its construction, The website provides access to documents its heritage listing and the features of each related to legal matters filed at the High Court courtroom. It also provides information about Registry, such as parties’ initiating documents visiting the Court and the art collection. and submissions, short particulars of appeals and original jurisdiction matters, the results of The website also includes a site map and applications for special leave, and judgment search function to assist individuals to access summaries. Some of these documents are information from the site, and includes a ‘contact published on both the Court, AustLII, and us’ webpage and dedicated email address for BarNet websites and are also distributed through enquiries, including a link for making FOI enquiries subscription email lists. Transcripts of all Court and lodging requests for information. hearings are also accessible on the website, An email-based subscription service is available as are audio-visual recordings of Full Bench to the public, media and legal profession which hearings in Canberra. The website provides links allows for notification of upcoming judgments, to relevant legislation, the High Court Rules and judgment summaries and case summaries. Forms, the Library catalogue, and the Library’s current year’s new books notification service.

72 HIGH COURT OF AUSTRALIA 2019–20 ANNUAL REPORT

Other information that the Court makes available includes: FOI procedures • the High Court Bulletin, produced by and initial the High Court Library. This provides a record of recent High Court cases: decided, contact points reserved for judgment, awaiting hearing in the Court’s original jurisdiction, granted Enquiries concerning access to documents or special leave to appeal, and refused special other matters relating to freedom of information leave to appeal. It is published in hard copy should be directed to: and is also available via the website, on a link to the AustLII website High Court of Australia PO Box 6309 • the Conservation Management Plan for Kingston ACT 2604 the Court consistent with the Environment Protection and Biodiversity Conservation Telephone: (02) 6270 6819 Act 1999 (Cth) Fax: (02) 6270 6868 • the Court sitting calendar, business Email: [email protected] lists and daily court lists • venue and safety information for Facilities for access school excursions • information given by Court Guides Facilities for examining documents and stationed in the Public Hall and courtrooms to obtaining copies are available at the addresses pre‑booked school groups, other groups and shown below. Information about the facilities visitors at large. Visitors are given an overview available to assist people with disabilities to of the history, role and powers of the High obtain access to documents can be obtained Court and an explanation of the workings from the offices of the Court Registry. of each courtroom they visit. If the Court is The Principal Registry of the High Court of sitting, school groups watch proceedings Australia is located at the seat of the Court in for a short time and debrief in another Canberra. There are offices of the Registry at courtroom about what they have observed the capital city of each State and in Darwin. • case summaries handed out for hearings in sitting courts The Registry services in Adelaide, Brisbane, Darwin and Perth are provided by staff of the • tailored guided tours for official visitors Federal Court of Australia. Registry services • information about functions such as Sunday in Hobart are provided by the Supreme Court concerts, exhibitions and public lectures. of Tasmania.

The Court works with other nearby institutions to facilitate public access to information about the Court. Canberra

The Court maintains appropriate channels Parkes Place, Parkes ACT 2600 of communication with the media, relevant Postal Address: PO Box 6309 agencies and the public about the operations Kingston ACT 2604 of the Court. Registry telephone: (02) 6270 6857 Registry facsimile: (02) 6273 3025

73 PART 6: ANNEXES

Offices around Australia

Sydney Adelaide

Level 23, Law Courts Building Federal Court of Australia Queens Square, Sydney NSW 2000 Level 5, Commonwealth Law Courts 3 Angas Street, Adelaide SA 5000 Registry telephone: (02) 9230 8369 Registry facsimile: (02) 9230 8376 Registry telephone: (08) 8219 1000 Registry facsimile: (08) 8219 1001 Melbourne Hobart Level 17, Law Courts Building 305 William Street Melbourne VIC 3000 Supreme Court of Tasmania Salamanca Place, Hobart TAS 7000 Registry telephone: (03) 8600 3001 Registry facsimile: (03) 8600 3007 Registry telephone: (03) 6233 6245 Registry facsimile: (03) 6223 7816 Brisbane Darwin Federal Court of Australia Level 6, Commonwealth Law Courts Building Federal Court of Australia 119 North Quay, Brisbane QLD 4000 Level 3, Supreme Court Building State Square, Darwin NT 0800 Registry telephone: (07) 3248 1100 Registry facsimile: (07) 3248 1260 Registry telephone: (08) 8941 2333 Registry facsimile: (08) 8941 4941 Perth

Federal Court of Australia Level 6, Commonwealth Law Courts Building Victoria Avenue, Perth WA 6000 Registry telephone: (08) 9268 7100 Registry facsimile: (08) 9221 3261

74 HIGH COURT OF AUSTRALIA 2019–20 ANNUAL REPORT

ANNEXURE B

Staffing overview

This Annexure comprises two tables which provide a profile of the Court administration staff as at 30 June 2020.

All High Court staff are employed under the High Court of Australia Act 1979 (Cth). Conditions of employment for staff below the senior executive level are contained in the Determination under section 26(4) of that Act. As at 30 June 2020 the High Court employed 33 full-time and part-time ongoing staff; 38 full-time and part-time non-ongoing staff and 28 casual staff.

Staff distribution by branch, as at 30 June 2020

Ongoing Non-ongoing Casual Total Total Branch full time part time full time part time 2020 2019

CE&PR 1 - 1 1 - 3 3

Chambers 2 - 21 3 - 26 27

Corporate Services 10 2 2 1 1 16 19

Library 3 4 - - - 7 8

Public Information - 1 2 - 17 20 17

Registry 5 5 4 3 10 27 30

TOTAL 21 12 30 8 28 99 104

75 PART 6: ANNEXES

Ongoing and non-ongoing full-time, part-time and casual staff by classification and gender, as at 30 June 2020

Ongoing Non-ongoing Casual Total Total Full Time Part Time Full Time Part Time 2020 2019

Classification F M F M F M F M F M F M F M

HCE1 ------

HCE2 - 1 ------10 8 10 9 7 8

HCE3 - 1 1 - - - 1 1 7 2 9 4 12 3

HCE4 1 1 5 ------6 1 9 2

HCE5 3 1 2 - 9 5 - - - - 14 6 11 8

HCE6 1 2 2 - 4 4 4 - - - 11 6 12 4

EL1 3 4 2 - - 1 - 1 1 - 6 6 8 7

EL2 1 2 - - 1 2 1 - - - 3 4 3 6

Senior Executive - - - - 1 2 - - - - 1 2 1 2

Office Holder - - - - 1 - - - - - 1 1 -

TOTAL 9 12 12 - 16 14 6 2 18 10 61 38 64 40

GRAND TOTAL 21 12 30 8 28 99 104

76 hcourt.gov.au