Aboriginal and Torres Strait Islander Peoples 1.8 “Indigenous Cultural and Intellectual Property”
Updated by Dylan Orsborn, Legal Practitioner

This Subtitle discusses the application of Australian intellectual property laws to Indigenous cultural and intellectual property. This update features statistics and updated information on the Resale Royalty Scheme which provides benefits to Indigenous artists for the resale of commercial artworks. This update also discusses the Aboriginal Cultural and Intellectual Property Protocol and Code of Ethics for Aboriginal and Torres Strait Islander Research, as well as the National Cultural Policy—Revive: A Place for Every Story, a Story for Every Place which included a commitment to develop stand-alone legislation to protect First Nations knowledge and cultural expressions.

Key Legislation: Resale Royalty Right for Visual Artists Act 2009 (Cth).

Real Property 28.12 “Retirement Villages”
Updated by P T Babie FRSA FAAL, Associate Member, Law Society of South Australia

This Subtitle concentrates on the major issues relating to retirement villages and their management. This update discusses the restriction on the increase in maintenance charges for retirement villages.

Key Legislation: Fair Trading (Retirement Villages Code) Regulations 2022 (WA).

Revenue Law 31.4 “Deductions”
Updated by Trevor Snape, Technical Editor and Contributing Author, Australian Tax Handbook

This Subtitle commences with an analysis of s 8-1 of the Income Tax Assessment Act 1997 (Cth) because of its role as the general deduction provision. This update discusses non-commercial business activity losses, as well as business outgoings.

Key Cases: Federal Commissioner of Taxation v Wood (2023) 116 ATR 34; [2023] FCA 574; TKYY v Commissioner of Taxation [2023] AATA 2497; Clough Ltd v Federal Commissioner of Taxation (2021) 114 ATR 1; [2021] FCAFC 197.

Revenue Law 31.11 “International Aspects”
Updated by Trevor Snape, Technical Editor and Contributing Author, Australian Tax Handbook

This Subtitle covers issues of international taxation. This update focuses on resident rules, for individuals as well as companies. Also discussed is the special calculation rule when thin capitalisation rules apply.

Key Cases: Addy v Federal Commissioner of Taxation (2021) 273 CLR 613; 95 ALJR 911; [2021] HCA 34; Federal Commissioner of Taxation v Glencore Investment Pty Ltd (2020) 281 FCR 219; 112 ATR 378; [2020] FCAFC 187.
Key Legislation: Treasury Laws Amendment (Foreign Investment) Act 2024 (Cth).

Currently scheduled upcoming updates (subject to change):

• Business Organisations 4.8 “Non-corporate Organisations”
• Evidence 16.3 “Proof in Criminal Cases”
• Labour Law 26.1 “Individual Employment”