Volume 1
Contents
Summary, recommendations and background
Summary of events regarding AWB xiii
Findings lxxxi
Recommendations. lxxxiii
United Nations resolutions restricting trade with Iraq.. 1
Procedures adopted by the 661 Committee to approve contracts. 11
The Office of the Iraq Programme. 14
Variation to procedures: Security Council Resolution 1284. 14
Revised procedures: Security Council Resolutions 1409 and 1454. 16
Interpretation of Security Council resolutions. 21
Construction of paragraph 3(c) of Resolution 661. 24
UN Office of Legal Affairs advice. 25
The practice of the 661 Committee and the Secretary-General 29
Conclusion: interpretation of Security Council resolutions. 33
UN procedures related to notification and financing of contracts. 35
Contractual review by the United Nations. 51
2 Australian enforcement of United Nations resolutions. 63
The status of United Nations resolutions under Australian law... 63
Implementation of United Nations resolutions in Australian law... 64
The Customs (Prohibited Exports) Regulations 1958. 65
The Banking (Foreign Exchange) Regulations 1959. 70
3 Imposition of inland transportation fees and after-sales-service fees: Iraq documentation 85
Inland transportation fees. 86
The after-sales-service fee. 87
4 United Nations knowledge of breaches of sanctions: 1999 to 2003. 103
The Secretariat's state of knowledge. 104
The 661 Committee's state of knowledge. 114
5 United Nations investigation into the Oil-for-Food Programme. 123
The expressions 'illicit' and 'kickbacks' 126
The manner of approval of purchasing contracts. 128
Direct financial transactions with the Government of Iraq or Iraqi companies. 129
The Government of Iraq's purchasing structure. 131
Inland transportation costs. 133
Introduction of mandatory transportation charges. 133
Payment mechanisms for internal transportation fees. 135
Distribution of internal transportation fees. 135
The broadening of the kickback scheme. 136
Introduction of after-sales service fees. 136
Expansion of the transportation fee scheme. 137
Payment mechanisms for after-sales service fees. 138
Front companies. 138
Alia for Transportation and General Trade. 139
The final report's findings in relation to AWB.. 140
Alkaloids of Australia Pty Limited.. 150
6 The Letters Patent 159
Constitutional validity of the Letters Patent 160
Interpretation of the Letters Patent 161
A commissioner's role: amendment of Letters Patent 165
7 Conduct of the Inquiry: principles and procedures. 171
Investigations and hearings. 173
Legal professional privilege. 185
Reform of the Royal Commissions Act 1902. 191
Public interest immunity claims. 192
Dissemination of public materials. 194
The requirements of procedural fairness. 194
Notification of adverse evidence. 195
The nature of an adverse finding. 197
Publication of Counsel Assisting's submissions. 198
8 AWB's approach to investigation and disclosure. 203
The Canadian complaint: January to March 2000. 204
The US Wheat Associates complaint: June 2003. 206
The UN Independent Inquiry Committee inquiry: 2004 and 2005. 223
This Inquiry: 2005 and 2006. 237
Volume 2 -Negotiations and sales July 1999 - December 2000
9 AWB Limited and the AWB group of companies
10 AWB's sales to Iraq before July 1999
11 AWB's participation in the Oil-for-Food Programme
12 The role of the Department of Foreign Affairs and Trade
13 July to December 1999: Iraq introduces an inland transportation fee
14 October 1999: further sales of wheat to Iraq
15 January 2000: a deletion to the AWB short-form contract
16 January to March 2000: the Canadian complaint
17 April to July 2000: delays and demurrage
18 April to July 2000: changes within International Sales and Marketing
19 October 2000: a visit to Iraq and subsequent events
20 October 2000: an 'eloquent solution'
21 November 2000: introduction of the 10 per cent after-sales-service fee
22 December 2000: the Arthur Andersen report
Volume 3 - Sales, allegations and inquiries January 2001 - December 2005
23 January 2001 to June 2002: more sales to Iraq
24 June 2002 to March 2003: contracts A1670 and A1680
25 March to September 2003: renegotiation of AWB contracts
26 August 2000 to March 2003: inland transportation fees
27 BHPP, the Iron Filings Claim, and Tigris
28 May 2003 to December 2005: allegations and inquiries
Volume 4 - Findings
30 The knowledge of the Commonwealth
31 Findings: AWB and associated persons
32 Findings: Alkaloids of Australia Pty Ltd
33 Findings: Rhine Ruhr Pty Ltd
Volume 5 - Appendices
