Section 51A of the Trade Practices Act 1974 (Cth) should be applied according to its ordinary language rather than as a code of conditions derived from prior judicial pronouncements. Where a trial judge has made credibility findings, reliance on a representation should not be determined on a Gould v Vaggelas presumptive basis but must be established on the evidence. Payments for intellectual property rights (including know-how) are not royalties attracting withholding tax unless calculated by reference to the use of the know-how or the occasions on which the right is exercised. Absence of authority to act must be pleaded to prevent surprise.
The full text is available to signed-in members, including the 70 later cases that cite this judgment.
8 of the 70 citing cases carry a classified treatment. How each court treated it is available to signed-in members.