Gresham and Queensland Thoroughbred Racing Board

Application number:
2002 S0003
Decision date:
Monday, Jun 30, 2003

Gresham and Queensland Thoroughbred Racing Board
(2002 S0003, 30 June 2003) 

The matter in issue comprised an audit report prepared by a firm of accountants in relation to the financial accounts and financial systems of the Toowoomba Turf Club.  Assistant Commissioner Moss found that the report was not exempt from disclosure to the applicant under s.41(1) of the FOI Act as most, if not all, of the report comprised factual matter or  expert opinion, and was therefore excluded from s.41(1) by the operation of s.41(2)(b) and s.41(2)(c) of the FOI Act. 

AC Moss also decided that the report did not qualify for exemption under s.45(1)(c) of the FOI Act because she was not satisfied that its disclosure could reasonably be expected to have an adverse effect on the Club's business, commercial or financial affairs.  In addition, she expressed the view that disclosure of the report would, on balance, be in the public interest and referred to the findings made by the Information Commissioner in Gresham and Queensland Principal Club (2001 S0026, Information Commissioner Qld, 13 August 2001, unreported).