Subtitle 4.8 “Non-corporate Organisations”
Updated by Dr Ben McEniery, Barrister-at-Law, Supreme Court of Queensland, Barrister-at-Law, Roma Mitchell Chambers, Senior Lecturer, Queensland University of Technology

Updated Chapters 2 and 3 in “Non-corporate Organisations” examine the law relating to partnerships and non-profit associations. Issues variously covered include, formation, dissolution, membership, fiduciary obligations of partners to each other, and litigation against partnerships. Legislation referred to includes the Business Names Registration Act 2011 (Cth). A new Chapter 4 in the Subtitle deals with the introduction of the federal regulatory framework for charities under the Australian Charities and Not-for-profits Commission Act 2012 (Cth), which introduced a registration scheme for charities and established the Australian Charities and Not-for-profits Commission (ACNC) to oversee the new framework.

Subtitle 9.3 “Defences and Responsibility”
Updated by Professor Mirko Bagaric, Professor of Law and Dean, School of Law, Deakin University

Updated paragraphs [9.3.2190]­–[9.3.3150] of “Defences and Responsibility” examine how criminal responsibility may be reduced or negated by the effects of intoxication, automatism and involuntariness, and diminished responsibility. There is some ambiguity however; self-induced intoxication, for example, may be relied on by the prosecution to suggest the existence of intention – intoxication being a “known disinhibitor”. Relevant elements, limits, proof requirements, and interaction with other criminal defences are all considered. Recent case law examined, includes: Ward v The Queen [2013] NSWCCA 46 (on the relationship between intoxication and intention) and Gibbs v Willis [2013] ACTSC 26 (regarding intoxicated self-defence).

Subtitle 20.11 “Regulation of Drugs”
Updated by Dr Annegret Kämpf, Teaching Associate, Faculty of Law, Monash University

This Subtitle discusses the law relating to the regulation of drugs for medicinal purposes in humans. It provides detailed coverage of the regulatory framework governing the manufacture, supply and use of poisons and the authority conferred on medical practitioners and pharmacists to possess, use or supply certain classes of poisons. The author has covered recent legislative changes in the States and Territories, including the enactment of the Medicines, Poisons and Therapeutic Goods Act 2012 (NT), and discussion of the Medicines, Poisons and Therapeutic Goods Bill 2011 (WA). This update provides a comprehensive analysis of the detailed labelling, packaging and advertising requirements for drugs made for human use, including coverage of important changes which were passed in November 2013 to the product information required for drugs.

Subtitle 23.4 “Patents”

Updated by Michael J Caine, Partner, Davies Collison & Cave, Dr Chris J Carter, Partner, Davies Collison & Cave, Rodney M De Boos, Partner, Davies Collison & Cave, Richard Jarvis, Partner, Davies Collison & Cave, Keith Leslie, Partner, Davies Collison & Cave and Dr Samuel P Mickan, Patent Attorney, Davies Collison & Cave

Updated paragraphs [23.4.10]–[23.4.2800] of “Patents” provide a comprehensive guide to those working in or interested in patent law in Australia. Legislative changes arising from the Intellectual Property Laws Amendment (Raising the Bar) Act 2012 (Cth), most of which came into effect in April 2013, are given extensive consideration, providing important guidance for those seeking to protect or assert rights under this new regime. In particular, the new process for applying for various types of patents, assessing and examining applications, amending applications, disputing and opposing applications and revoking patents is detailed extensively. Innovation patents, a significant area of the amending legislation, are considered in new paragraphs. Interpretation and construction of patent applications is also substantially refreshed. Recent case law is explored, clarifying points of uncertainty that had previously existed.

Subtitle 28.11 “Strata and Group Titles” Chs 1-3
Updated by Adjunct Associate Professor Anthony Moore, School of Law, Flinders University

This Subtitle dealing with the subdivision of buildings and/or land into lots and common property where the common property is managed by a body corporate is being progressively updated to take into account the numerous changes to strata title laws that have occurred in the past several years across the various Australian jurisdictions. This update includes discussion of the most recent proposed changes to strata title (or scheme) laws in New South Wales, which are planned to take place in 2014.

This is the first of 3 projected instalment updates to this Subtitle, which when complete will span 9 chapters and further include topics such as the body corporate, property management, rights and obligations of unit/lot owners, financial matters (in respect of body corporate expenditure), variations and winding up, and dispute resolution processes (all forthcoming).

Please note that cross-references in this first instalment to paragraphs in Chs 4–9 are to pending commentary.

Subtitle 31.5 “Tax Accounting and Trading Stock”
Updated by Louise Martin, Barrister, Victorian Bar

This Subtitle explores the rules governing the quantification of assessable income and allowable deductions under the Income Tax Assessment Act 1997 (Cth). The provisions of the Income Tax Assessment Act 1936 (Cth) in this area of tax law have for the most part been superseded by provisions of the 1997 Act and the content of this Subtitle has been revised in line with these changes.

This discussion also examines the treatment, valuation and calculation of the costs of trading stock for this purpose, in the context of recent legislative activity and judicial consideration, such as BHP Billiton Petroleum (Bass Strait) Pty Ltd v Federal Commissioner of Taxation [2002] FCAFC 433, Federal Commissioner of Taxation v Citylink Melbourne Ltd [2006] HCA 35, Re Tong and Federal Commissioner of Taxation (2007) 66 ATR 412; [2007] AATA 1234, Federal Commissioner of Taxation v Malouf [2009] FCAFC 44 and ATO Interpretative Decision ID 2010/192.