Contract: General Principles 7.2 “Vitiating Factors” (Chs 1–3)

Updated by Dr Ben McEniery, Barrister-at-Law, Supreme Court of Queensland

Dealing with the factors which may vitiate a contract, updated Chs 1–3 of this Subtitle examine the topics of lack of formality and mistake. The English decision of J Pereira Fernandes SA v Mehta [2006] 1 WLR 1543; [2006] EWHC 813 is discussed in the context of paperless transactions and the validity of electronic signatures. References to the Supreme Court Civil Rules 2006 (SA) within this Subtitle have also been updated.

Key Case: Theodore v Mistford Pty Ltd (2005) 221 CLR 612.

Key Legislation: Supreme Court Civil Rules 2006 (SA).

International Trade 24.4 “International Taxation” (Chs 5–8)

Updated by Adam Ahmed, Director, Adam Ahmed & Co

These chapters consider withholding tax issues, taxation of controlled foreign companies and non-resident trusts, international tax avoidance issues, transfer pricing issues and double taxation agreements. This Subtitle has been updated to include commentary on the OECD Model Tax Convention on Income and on Capital 2014 and the OECD’s Base Erosion and Profit Shifting project. The commentary has also been updated to include discussion of the newly introduced 40% Diverted Profits Tax (DPT) which applies from 1 July 2017 and the Multinational Anti-Avoidance Law (MAAL) which applies from 1 January 2016. The new transfer pricing rules contained in Pt 4-5 Div 815 Subdivs 815-A, 815-B, 815-C and 815-D of Income Tax Assessment Act 1997 (Cth) are also discussed.

Key Case: Chevron Australia Holdings Pty Ltd v Commissioner of Taxation (No 4) (2015) 102 ATR 13; [2015] FCA 1092.

Key Legislation: Income Tax Assessment Act 1997 (Cth), Pt 4-5 Div 768 Subdiv 768-A; Div 815 Subdivs 815-A–815-D; Income Tax Assessment Act 1936 (Cth), Pt IVA, s 177DA.

Wills and Estate Administration 36.2 “Family Provision”

Updated by Christoph Liedermann, Barrister, Chalfont Chambers

This Subtitle examines the law of family provision which encompasses the rules as to the jurisdiction of the courts to vary the provision made by the will of the deceased, or by the law of intestacy. Significant changes made to the Subtitle in this update were the updating of references to the Justice Legislation Amendment (Succession And Surrogacy) Act 2014 (Vic) and various other relevant legislation, and the inclusion of recent case law.

Key Cases: Kohari v NSW Trustee & Guardian [2016] NSWSC 1372; O’Brien v Hall [2015] VSC 52; Nobile v Scragg [2011] SASC 182.

January 2018 currently scheduled updates (subject to change):

• Bankruptcy 3.13 “Termination of Bankruptcy”

• Criminal Procedure 11.9 “Legal Representation and Legal Aid”

• Government 19.2 “Legislature”

• Unfair Dealing 35.6 “Estoppel”