4 May 2026
On the evidence the defendant was a contracting party to the additional services by conduct and documentary communications; the plaintiff completed the contractual deliverables; the defendant failed to adduce evidence to substantiate pleaded breaches of implied terms, so the plaintiff is entitled to the outstanding contractual fees, pre-judgment interest and costs.
4 Apr 2023
Leave to appeal was granted on two identified questions of law because the proposed appeal was reasonably arguable: (1) whether the Board erred in law by failing to treat variation of the management agreement by conduct as established on the facts; and (2) whether the Board erred in its application of s.61A by failing to accept the alternative hypothesis that profits would have been offshore if the taxpayer had performed the management work. The delay ground failed because no reasonably arguable question of law was identified.
21 Apr 2011
On the balance of probabilities the parties had entered into consecutive monthly contracts on the terms of the Early 2007 Arrangement by conduct; plaintiff therefore entitled to recover $304,754. The defendant's counterclaim was dismissed because it failed to prove that the specific 180 units were handed to the plaintiff and that the loss of 20 notebooks was caused by the plaintiff, and the documentary/hearsay evidence was insufficient to meet the defendant's burden of proof.