International Trade 24.4 "International Taxation" (Chs 1–4)

Updated by Adam Ahmed, Director, Adam Ahmed & Co

These chapters consider the taxation of foreign residents and income sourced outside Australia. This update includes commentary on principles established in case law in respect of the determination of a person's "permanent place of abode", the determination of the central management and control of a company, and commentary on "carrying on a business in Australia" and "control" of a company.

Key Cases: Bywater Investments Ltd v Federal Commissioner of Taxation (2016) 91 ALJR 59; [2016] HCA 45; Bywater Investments Limited v Federal Commissioner of Taxation (2015) 236 FCR 520; [2015] FCAFC 176; Hua Wang Bank Berhad v Federal Commissioner of Taxation (2014) 100 ATR 244; [2014] FCA 1392.

Unfair Dealing 35.2 "Misrepresentation"

Updated by Dr Paul Vout, Member of the Victorian Bar

A "misrepresentation" is a false statement of past or existing fact made to a person which induces, or is calculated to induce, that person to take certain action such as entering into a contract with the representor. Misrepresentations may be "innocent" or "fraudulent". This updated Subtitle considers both types at common law and equity – examining the elements of actionable misrepresentation, the burden of proof, failure to correct, and related matters.

Key Legislation: Civil Law (Wrongs) Act 2002 (ACT); Misrepresentation Act 1972 (SA).

Key Cases: Re Elsmore Resources Ltd (2016) 114 ACSR 297; [2016] NSWSC 856; Vitek v Taheri [2013] NSWSC 589.

Unfair Dealing 35.8 "Undue Influence"

Updated by Sarah Worsfield, Member of the Victorian Bar

This updated Subtitle looks at the law of undue influence which operates to set aside transactions, such as contracts or gifts, where a person in a dominant position has abused influence or pressure to secure another person’s assent to the transaction. The principles, means of proof, defences, and remedies in relation to undue influence are all considered.

Key Case: Hussain v Haynoum Developments Pty Ltd [2015] NSWCA 420; Bestjet Travel Pty Ltd v The Australian Federation of Travel Agents Ltd [2016] QSC 81; Daunt v Daunt [2015] VSCA 58; Mavaddat v HSBC Bank Australia Ltd (No 2) [2016] WASCA 94.

September 2017 currently scheduled updates (subject to change):

• Civil Procedure 5.3 "Discovery and Interrogatories" (Chs 1–6)
• Civil Procedure 5.10 "Limitation of Actions"
• Real Property 28.10 "Licences"
• Unfair Dealing 35.5 "Notion of Unconscionability"
• Wills and Estate Administration 36.2 "Family Provision"