Thomson Reuters 1 Table of Abbreviations

Table of Abbreviations

AAA ...... American Arbitration Association AAR...... Administrative Appeals Reports AARF ...... Australian Accounting Research Foundation AASB ...... Australian Accounting Standard Board A’asia...... Australasia AAT ...... Administrative Appeals Tribunal AATR...... Administrative Appeals Tribunal Reports ABA...... American Bar Association ABA...... Australian Broadcasting Authority ABC...... Australian Bankruptcy Cases 1928–1964 ABC...... Australian Broadcasting Corporation ABC(NS) ...... Australian Bankruptcy Cases (New Series) 1999– ABCB ...... Australian Building Codes Board ABLR ...... Australian Business Law Review ABN...... Australian Business Number ABR...... Australian Business Register ABS ...... Australian Bureau of Statistics ABT ...... Australian Broadcasting Tribunal AC...... English Law Reports, Appeal Cases ACA...... Allocable cost amount ACAA...... Association of Consulting Architects - Australia ACC...... Australian Crime Commission ACCA...... Australian Childcare Centres Association ACCC ...... Australian Competition and Consumer Commission ACDC...... Australian Commercial Disputes Centre ACICA...... Australian Centre for International Commercial Arbitration ACIP...... Advisory Council on Intellectual Property ACJ...... Acting Chief Justice ACL ...... Australian Consumer Law ACL ...... Australian Current Law ACLA ...... Australian Corporate Lawyers Association ACLC ...... Australian Company Law Cases ACLR ...... Australian Company Law Reports ACL Rev ...... Australian Current Law Review ACMA ...... Australian Communications and Media Authority ACN...... Australian Corporate News ACompT...... Australian Competition Tribunal ACopyT ...... Australian Copyright Tribunal ACR...... Australian Contract Reports

ACR...... Auditor Contravention Report A Crim R...... Australian Criminal Law Reports ACS ...... Australian Customs Service ACSR...... Australian Corporations and Securities Reports ACT ...... Australian Capital Territory ACT AAT ...... Administrative Appeals Tribunal of the Australian Capital Territory ACT Law Soc Newsletter...... Australian Capital Territory Law Society Newsletter ACTR ...... Australian Capital Territory Reports ACTSC ...... Australian Capital Territory Supreme Court ACT Sup Ct...... Australian Capital Territory Supreme Court ACTU ...... Australian Council of Trade Unions Ad & El...... Adolphus & Ellis’ Reports 1834-1840 Adel L Rev...... Adelaide Law Review ADF ...... Approved deposit fund ADFDAT ...... Australian Defence Force Discipline Appeal Tribunal admin apptd...... administrator appointed Admin Rev ...... Administration Review ADR...... Alternative Dispute Resolution ADRJ ...... Australian Dispute Resolution Journal A-DT...... Anti-Discrimination Tribunal ADT...... Administrative Decisions Tribunal of New South Wales ADI...... Authorised deposit-taking institution Adv Op...... Advisory Opinion AEF...... Agribusiness Employers’ Federation AEGR ...... Australian Estates and Gift Duties Reporter AEIA...... Australian Entertainment Industry Association A & ELR ...... Arts & Entertainment Law Review AER ...... Australian Energy Regulator AEU...... Australian Education Union AFA ...... Advertising Federation of Australia AFAP ...... Australian Federation of Air Pilots AFCC...... Australian Federation of Construction Contractors AFL...... Australian Family Lawyer AFOF...... Australian venture capital fund of funds AFP...... Australian Federal Police AFMA...... Australian Financial Markets Association AFS...... Australian Financial Services AFSL ...... Australian Financial Services Licence AFTE ...... Association of Firearm and Toolmark Examiners A-G...... Attorney-General AGCTC...... Australian Government Counter-Terrorism Committee AGCTPC ...... Australian Government Counter-Terrorism Policy Committee AGD ...... Attorney-General’s Department AGPS...... Australian Government Printing Service AGS ...... Australian Government Solicitor AHA ...... Australian Hotels Association AHEIA...... Australian Higher Education Industrial Association AHGA...... Australian Hop Growers Association AI...... Amnesty International

AIB ...... Australian Insolvency Bulletin AIG...... Australian Industry Group, The AILN...... Australian Industrial Law News AILR...... Australian Industrial Law Review AIMPE...... Australian Institute of Marine and Power Engineers, The AIPA ...... Australian and International Pilots Association AIPC...... Australian Intellectual Property Cases AIPJ ...... Australian Intellectual Property Journal AIPLB...... Australian Intellectual Property Law Bulletin AIRC...... Australian Industrial Relations Commission AITR...... Australian and New Zealand Income Tax Reports AJ Admin L...... Australian Journal of Administrative Law AJ...... Acting Justice or Judge AJA...... Australian Journalists’ Association AJEM...... Australian Journal of Environmental Management AJFL...... Australian Journal of Family Law AJFS ...... Australian Journal of Forensic Sciences AJ of Law & Society...... Australian Journal of Law and Society AJLL...... Australian Journal of Labour Law AJR...... Australian Jurist Reports (Victoria) 1870-1874 AJR (NC) ...... Australian Jurist Reports (Notes of Cases) (Victoria) 1870-1874 AJ of Social Issues...... Australian Journal of Social Issues AL...... Australian Lawyer ALAEA...... Australian Licenced Aircraft Engineers Association, The ALB ...... Aboriginal Law Bulletin ALD...... Administrative Law Decisions ALJ ...... Australian Law Journal ALJR...... Australian Law Journal Reports All ER Rep...... All England Law Reports Reprints All ER...... All England Law Reports ALN...... Administrative Law Notes ALN...... Australian Administrative Law Service (Notes) AL News ...... Australian Law News ALR ...... Argus Law Reports ALR ...... Australian Law Reports ALRC ...... Australian Law Reform Commission ALR (CN)...... Argus Law Reports (Current Notes) ALRC DP...... Australian Law Reform Commission Discussion Papers ALT...... Australian Law Times Alta ...... Alberta Alt LJ...... Alternative Law Journal (from Vol 17: formerly Law Services Bulletin) AMA...... Australian Medical Association AMAA...... Australian Media Accreditation Authority AMCOS...... Australasian Mechanical Copyright Owners Society Ltd AMIC...... Australian Meat Industry Council AMIEU...... Australasian Meat Industry Employees Union, The AML ...... Anti-Money Laundering AMLAT ...... Anti-Money Laundering Assistance Team AML/ CTF ...... Anti-Money Laundering/ Counter-Terrorism Financing

AMOU...... Australian Maritime Officers’ Union, The AMPLA Bulletin/Yearbook...... Australian Mining and Petroleum Law Association Bulletin/Yearbook AMWU...... Automotive, Food, Metals, Engineering, Printing and Kindred Industries Union ANF ...... Australian Nursing Federation ANG ...... Australian Net Guide Annex ...... Annexure ANZ ConvR ...... Australian and New Zealand Conveyancing Reports ANZ Insurance Cases ...... Australian and New Zealand Insurance Cases A & NZJ of Criminology ...... Australian & New Zealand Journal of Criminology ANZTP ...... Australian and New Zealand Trade Practices Law Bulletin APA ...... Ansett Pilots Association APA ...... Australian Planning Appeal Decisions APADA...... Australian Petroleum Agents and Distributors Association APESMA...... Association of Professional Engineers, Scientists and Managers, Australia, The APF...... Australian Principals Federation APLB...... Australian Property Law Bulletin APLJ...... Australian Property Law Journal APO ...... Australian Patents Office App/Apps...... Appendix/Appendices App Cas...... English Law Reports, Appeal Cases 1875-1890 Appln ...... Application APRA ...... Australian Performing Right Association APRA ...... Australian Prudential Regulation Authority APSI ...... Alienation of personal services income ARA...... Appropriate Regulatory Authority ARA...... Australian Retailers Association, The ARBN...... Australian Registered Body Number ARELJ ...... Australian Resources and Energy Law Journal Argus (Newspr) (Vic) ...... Argus Reports (Newspaper) (Victoria) ARIES...... Automated Registration, Indexing and Enquiry System AR (NSW)...... Industrial Arbitration Reports (New South Wales) Art/Arts...... Article/Articles ARTBIU ...... Australian Rail, Tram and Bus Industry Union ARTIO ...... Australian Road Transport Industrial Organisation AS...... Actuarial Standard ASA ...... Aged & Community Services Association of NSW and ACT Incorporated ASAL...... Australian Sales and Fair Trading Law Reporter ASB ...... Advertising Standards Bureau ASC ...... Australian Consumer Sales and Credit Law Reporter ASC ...... Australian Securities Commission ASC ...... Australian Standards Council ASG ...... Australian Services Guide Asian JEM...... Asian Journal of Environmental Management ASIC...... Australian Securities and Investments Commission ASIC CO ...... Australian Securities and Investments Commission Class Order

ASIC IB...... Australian Securities and Investments Commission Information Booklet ASIC INFO ...... Australian Securities and Investments Commission Information ASIC INS ...... Australian Securities and Investments Commission Instrument ASIC MR ...... Australian Securities and Investments Commission Media Release ASIC PN...... Australian Securities and Investments Commission Practice Note ASIC PS ...... Australian Securities and Investments Commission Policy Statement ASIC reg...... Australian Securities and Investments Commission Regulations ASIC reg Sch ...... Australian Securities and Investments Commission Regulations Schedule ASIO...... Australian Security Intelligence Organisation ASIS ...... Australian Secret Intelligence Service ASLC...... Australian Securities Law Cases 1976-1980 ASMOF ...... Australian Salaried Medical Officers Federation Asp MC ...... Aspinall’s Maritime Cases 1870-1940 Assn ...... Association Assoc/Assocs...... Associate/Associates ASU ...... Australian Municipal, Administrative, Clerical and Services Union ASX ...... Australian Stock Exchange ASX BR ...... Australian Stock Exchange Business Rule ASX CAO ...... Australian Stock Exchange Company Announcements Office ASX HB ...... Australian Stock Exchange Home Branch ASX rule...... Australian Stock Exchange Listing Rule ATA...... Australian Trainers’ Association ATC...... Australian Taxation Cases ATD ...... Australian Tax Decisions, Vols 1-7 1930-1945; Australasian Tax Decisions, Vols 8-15 (1945-1969) ATF...... Australian Tax Forum ATH ...... Australian Tax Handbook ATM...... automatic teller machine ATMO...... Australian Trade Marks Office ATO ...... Australian Taxation Office ATO ID...... ATO Interpretive Decision ATP...... Australian Trade Practice: Commentary ATPR ...... Australian Trade Practices Reporter ATR...... Australian Tax Reports AT Rev...... Australian Tax Review ATSIC...... Aboriginal and Torres Strait Islander Commission AuDA ...... au Domain Name Administration Ltd AuDRP ...... Australian Uniform Dispute Resolution Policy Aust...... Australia Aust Accountant...... Australian Accountant Aust Banker...... The Australian Banker

Aust Bar Gaz...... Australian Bar Gazette Aust Bar Rev...... Australian Bar Review Aust Company Secretary ...... Journal of the Chartered Institute of Company Secretaries in Australia Ltd Aust Const LR ...... Australian Construction Law Reports Aust Copyright...... Australian Copyright Council Bulletin Aust CPA...... Journal of Society of Certiﬁed Practising Accountants Aust HC & Fed Ct Prac ...... Australian High Court and Federal Court Practices Aust Lawyer...... The Australian Lawyer 1965-1968 Aust Mining & Petroleum LJ...... Australian Mining and Petroleum Law Journal AUSTEL...... Australian Telecommunications Authority AUSTRAC ...... Australian Transaction Reports and Analysis Centre Aust Torts Reports ...... Australian Torts Reporter Aust TS...... Australian Treaty Series AVCS...... Audiovisual Collecting Society AVM ...... Adjustable value method AWA ...... Australian Workplace Agreement AWGA...... Australian Writers’ Guild Association AWOTE...... Average weekly ordinary time earnings AWU...... Australian Workers’ Union, The Bar News...... Bar News (New South Wales) BAS ...... Business Activity Statement B&C...... Barnewell & Creswell BC...... Borough Council BC...... British Columbia BCDC ...... British Columbia Development Corporation BCL ...... Building and Construction Law Journal BCLB...... Butterworths Corporations Law Bulletin BCLRS ...... Building & Construction Legal Reporting Service BC (Newspr) (Q) ...... Brisbane Courier Reports (Newspaper) (Queensland) BC (NSW)...... Bankruptcy Cases 1890-1899 (New South Wales) B & CR ...... Bankruptcy & Company Winding-up Cases 1918-1941 B & CR ...... Bankruptcy and Company Winding-up Reports Beav...... Beavan’s Reports, Rolls Court BFAG...... Banking and Finance Advisory Group BFSP...... British Foreign State Papers Bing ...... Bingham’s Reports, Common Pleas Bing (NC)...... Bingham, New Cases, English Common Pleas BISCOA ...... Building Industry Specialist Contractors’ Organisation of Australia BLR ...... Building Law Reports BNI ...... Bearer Negotiable Instrument BOMAA ...... Building Owners’ and Managers’ Association of Australia Bond LR...... Bond Law Review BPR...... Butterworths Property Reports BR...... Broadcasting Reports Br & Col PC ...... British & Colonial Prize Court Cases 1914-1922 Brief...... Brief, Law Society of Western Australia Journal Bros...... Brothers BSA ...... Broadcasting Standards Authority (New Zealand) BSC...... Building Services Corporation

BTR ...... British Tax Review Build L R...... Building Law Reports Bus LJ...... Business Law Journal C ...... Council C ...... United Kingdom Command Papers to 1900 CA...... Certiﬁed Agreement CAC (NSW)...... Corporate Affairs Commission (New South Wales) CAL ...... Copyright Agencies Ltd CALDB...... Companies Auditors and Liquidators Disciplinary Board Canb LR ...... Canberra Law Review CA (NZ) ...... Court of Appeal (New Zealand) CAR...... Commonwealth Arbitration Reports CA (UK)...... Court of Appeal (UK) CA (Vic) ...... Court of Appeal (jurisdiction follows) CB...... Common Bench CBLJ...... Corporate and Business Law Journal CB (NS)...... Common Bench Reports, New Series CC...... City Council CCA...... Commissioner for Corporate Affairs CCA (NSW) ...... Court of Criminal Appeal ( jurisdiction follows ) CCCT...... Consumer, Trader and Tenancy Tribunal (New South Wales) CCD...... Commonwealth Compensation Decisions 1974-1981 CCH J of Aust Taxn ...... CCH Journal of Australian Taxation CCL ...... Current Commercial Law CCLJ...... Competition & Consumer Law Journal CCOMM...... Commerce Commission (New Zealand) CCR ...... Court for Consideration of Crown Cases Reserved CCR (Vic)...... County Court Reports (Victoria) Cd ...... United Kingdom Command Papers 1900-1918 CDRJ ...... Commercial Dispute Resolution Journal CEO ...... Chief Executive Officer cf...... compare CFC...... Controlled foreign company CFL...... Current Family Law CGT ...... Capital Gains Tax Ch ...... Chancery Ch App ...... Chancery Appeals Charter ...... Journal of Institute of Chartered Accountants in Australia Ch/Chs ...... Chapter/Chapters Ch D ...... Chancery Division Chd ...... Chancery Division (UK) CILL ...... Construction Industry Law Letter CIM (NSW)...... Chief Industrial Magistrate’s Court of New South Wales CJ...... Chief Justice CJC ...... Criminal Justice Commission cl/cll ...... clause/clauses CLB ...... Commonwealth Law Bulletin CLD ...... CompuLaw Digest CL Div...... Common Law Division CLERP...... Corporate Law Economic Reform Program

CLJ ...... Cambridge Law Journal CLJ ...... Construction Law Journal CLN ...... Criminal Law News CLNQ ...... Criminal Law News Queensland CLR ...... Commonwealth Law Reports CLR (3d) ...... Canada Law Reports CMAA ...... Courts Martial Appeal Authority (New Zealand) Cmd ...... United Kingdom Command Papers 1919-1956 Cmnd ...... United Kingdom Command Papers 1957-current Co ...... Company COAG...... Council of Australian Governments C of Petty Sessions ...... Court of Petty Sessions C of T ...... Commissioner of Taxation Com Cas...... Commercial Cases 1895-1941 Com LN...... CompuLaw Newsletter Com LQ...... Commercial Law Quarterly Com LR...... Commercial Law Reports Comm D...... Commercial Division, New South Wales Supreme Court Commn ...... Commission Commr...... Commissioner Compu & Law J...... Journal for the Australian and New Zealand Societies for Computers and the Law Computers & Law...... Computers and Law (Newsletter for the Australian and New Zealand Societies for Computers and the Law) Con LJ ...... Construction Law Journal Con LR...... Construction Law Reports CONV...... Conveyancer and Property Lawyer Co-op ...... Co-operative Copyright Reporter...... Journal of the Copyright Society of Australia COPYT...... Copyright Tribunal (New Zealand) Co Rep...... Coke’s Reports Corp ...... Corporation Corp Law...... Corporations Law County C ...... County Council Cox CC...... Cox’s Criminal Cases, 1843-1941 CIR ...... Commissioner of Inland Revenue C & EC...... Customs and Exercise Commissioners CM & C ...... Central management and control CO...... Class order C & P ...... Carrington & Payne’s Nisi Prius Reports 1823-1841 CPA...... Certiﬁed Practising Accountant CPD ...... English Law Reports, Common Pleas Division CIR ...... Commissioner of Inland Revenue CPI...... Consumer Price Index CR...... Class ruling Cr App R ...... Criminal Appeal Reports Crim LJ...... Criminal Law Journal Crim LN ...... Criminal Law News Crim LR ...... Criminal Law Review Criminal Code ...... Criminal Code Act 1995 (Cth) CrJC...... Criminal Justice Commission

CRT...... Complaints Review Tribunal (New Zealand) CS ...... Commissioner of Stamps CSD ...... Commissioner of Stamp Duty C&SLJ ...... Company and Securities Law Journal CT...... Counter-Terrorism Ct E in Scot...... Court of Exchequer in Scotland Ct of A...... Court of Appeal (UK) Ct of App...... Court of Appeal CTBR...... Commonwealth Taxation Board of Review Decisions 1925-1950 CTBR (NS)...... Commonwealth Taxation Board of Review Decisions (New Series) 1967-1986 CT Cl...... United States Court of Claims Reports CTF...... Counter-Terrorism Financing Cth ...... Commonwealth CT (NSW) ...... Commercial Tribunal (New South Wales) Ct of Sess ...... Court of Sessions CU...... Communications Update DA ...... Development Application DC...... District Council DC...... District Court DC...... District Courts (New Zealand) DCP ...... Development Control Plan DCR (NSW)...... District Court Reports (New South Wales) DCT ...... Deputy Commissioner of Taxation dec’d ...... deceased def/defs ...... deﬁnition/deﬁnitions Den ...... Denison & Pearce’s Crown Cases Reserved 1844-1852 DEP...... Department of Environmental Protection (Western Australia) Dept ...... Department DERM...... Department of Environment and Resource Management (Queensland) DFA ...... Dividend franking account DFAT ...... Department of Foreign Affairs and Trade DFCT...... Deputy Commissioner of Taxation (DCT) DFDAT ...... Defence Force Discipline Appeal Tribunal D-G...... Director-General Digest Repl...... English and Empire Digest Replacement Volumes (blue band) DIS...... Decision Impact Statement dis ...... disallowed Div Ct...... Divisional Court Div/Divs ...... Division/Divisions DL...... Direct Link DLR ...... Dominion Law Reports DME ...... Department of Minerals and Energy Dowl ...... Dowling’s Practice Reports DPI...... Department for Planning and Infrastructure DPP...... Director of Public Prosecutions DTA ...... Double tax agreement

DT (Newspr) (Tas)...... Daily Telegraph Reports (Newspaper) (Tasmania) DVA...... Department of Veteran’s Affairs DVS ...... Direct value shifting DVS ...... Document Veriﬁcation Service EARC ...... Electoral and Administrative Review Commission EARC JR Report...... Report on Judicial Review of Administrative Decisions and Actions EARC Report ...... Report on Freedom of Information EC...... European Commission EC...... European Community ECJ ...... European Court of Justice Ed...... edition ed/eds...... editor/editors EDLR...... Environment and Development Law Reports EDR ...... Exposure Draft Ruling EEA ...... European Economic Area eff...... effective EFTI...... Electronic Funds Transfer Institutions EFTPOS...... Electronic funds transfer point of sale EIPR ...... European Intellectual Property Review EIS ...... Environmental Impact Statement ELS...... Electronic lodgment system EMC ...... Employment Court (New Zealand) EMT...... Employment Tribunal (New Zealand) EMU ...... Economic Monetary Union ENC ...... Environment Court (New Zealand) EOC ...... Equal Opportunity Commission EOT (NSW)...... Equal Opportunity Tribunal (New South Wales) EPA...... Environmental Protection Authority EPLJ ...... Environmental and Planning Law Journal Eq...... Equity Court or Division ER...... English Reports ERC (Vic)...... Employee Relation Commission of Victoria ERDC (SA) ...... Environment Resources and Development Court of South Australia ERF...... Eligible rollover fund ESS ...... Employee share scheme ESVCLP ...... Early stage venture capital limited partnership ETP...... Eligible termination payment EU...... European Union EV...... Electronic Veriﬁcation Ex...... Exhibit Exch...... Exchequer Court or Division Ex D ...... Exchequer Division Ex/Exs...... exemption, exhibit/exhibits exp ...... expired FACTS...... Federation of Australian Commercial Television Stations Fam CA ...... Family Court of Australia Fam Ct of Aust...... Family Court of Australia Fam Ct of Aust FC ...... Family Court of Australia Full Court Fam LR...... Family Law Reports

FARB...... Federation of Australian Radio Broadcasters FATF...... Financial Action Task Force FBT...... Fringe Benefits Tax FC ...... Family Court of New Zealand FCA ...... Family Court of Australia FCA ...... Federal Court of Australia FCAFC ...... Federal Court of Australia Full Court FCR...... Federal Court Reports FCT...... Federal Commissioner of Taxation F (Ct of Sess)...... Fraser’s Session Cases FDA ...... Foreign dividend account FDT...... Franking deficit tax Fed C of Bkpcy...... Federal Court of Bankruptcy Fed Ct...... Federal Court (Aust) Fed Ct of A ...... Federal Court of Appeal (Can) Fed Ct of Aust...... Federal Court of Australia Fed Ct of Aust, FC ...... Federal Court of Australia Full Court Fed Mag Ct ...... Federal Magistrates Court ff...... and following FHSA...... Full Federal Court (Aust) FID...... Financial institutions duty FIDIC...... Federation Internationale des Ingenieurs Conseils FIF ...... Foreign investment funds fig/figs...... figure/figures FIRB ...... Foreign Investments Review Board FITO ...... Foreign income tax offset FLC...... Family Law Cases, 1976-1991 FLR...... Federal Law Reports FL Rev...... Federal Law Review FMC...... Federal Magistrates Court FMCG...... Federal Magistrates Court Guidebook FMD ...... Farm management deposit fn/fnn ...... footnote/footnotes FOI...... Freedom of Information FRC...... Financial Reporting Council FRLI ...... Federal Register of Legislative Instruments FSG...... Financial Services Guide FSI ...... Foreign source income FSR...... Financial Services Reform FSR...... Fleet Street Reports F Supp ...... Federal Supplement (USA) FTE...... Family trust election Full Fed Ct ...... Full Federal Court (Aust) F(2d) ...... Federal Reporter (Second Series) GAAP ...... Generally accepted accounting principles GAAR...... General anti-avoidance rule GAORN...... Official Reports of the United Nations Assembly Gaz...... Gazette Gazette L & J...... Gazette of Law and Journalism GIC ...... General interest charge GLD...... Gaming and Liquor Decisions

GLR ...... Griffith Law Review GmbH ...... Gesellschaft mit beschrankter Haftung GRO...... General Registry Office GST...... Goods and Services Tax GSTB...... GST Bulletin GSTD...... GST Determination GSTR...... GST Ruling GVSR ...... General value shifting regime HBR...... Hansell’s Bankruptcy Reports 1915-1917 HC...... High Court (New Zealand) HC...... High Court (UK) HCA...... High Court of Australia H Ct ...... High Court (Aust) HECS...... Higher Education Contribution Scheme HELP ...... Higher Education Loan Programme Hertslets...... Hertslets Commercial Treaties HIC ...... Health Insurance Commission HKLJ ...... Hong Kong Law Journal HL Cas...... Clark’s House of Lords Cases HL...... House of Lords HLB ...... Australian Health Law Bulletin H of L...... House of Lords (UK) HR...... human resources HREOC...... Human Rights and Equal Opportunities Commission IAA...... Institute of Arbitrators, Australia IAASB ...... International Auditing and Assurance Standards Board IAC ...... Industrial Appeal Court IAS...... Instalment Activity Statement IASB...... International Accounting Standards Board IAS, Current Review...... Industrial Arbitration Service, Current Review ICAA ...... The Institute of Chartered Accountants in Australia ICAC...... Independent Commission Against Corruption ICC ...... International Chamber of Commerce ICC ...... International Criminal Court ICCA...... International Congress of Commercial Arbitration ICCAN...... Internet Corporation for Assigned Names and Numbers ICG ...... International Construction Group ICJ...... International Court of Justice ICLQ...... International and Comparative Law Quarterly IC (NSW) ...... Industrial Court of New South Wales ID...... Interpretative Decision IED ...... Income equalisation deposit IFA...... International Federation of Accountants IFRS...... International Financial Reporting Standard IFTI...... International Funds Transfer Institution IGIS ...... Inspector-General of Intelligence and Security IGT ...... Inspector-General of Taxation ILB...... Indigenous Law Bulletin (formerly Aboriginal Law Bulletin) ILJ...... Insurance Law Journal ILO ...... International Labour Organisation

IMF...... International Monetary Fund Imp...... Imperial in admin...... in administration Inc...... Incorporated in liq ...... in liquidation in prov liq...... in provisional liquidation Insolv LJ...... Insolvency Law Journal insrt...... inserted Int Agts...... Australian Tax Practice: International Agreements Int LB ...... Internet Law Bulletin in vol liq...... in voluntary liquidation IPJ...... Intellectual Property Journal IPR...... Intellectual Property Reports IR ...... Industrial Reports Ir R ...... Ireland Law Reports IRC ...... Commissioner of Inland Revenue IRCA...... Industrial Relations Court of Australia IRC (NSW)...... Industrial Relations Commission of New South Wales IRCR...... Industrial Relations Court Reports IRD ...... Inland Revenue Department IRT...... Immigration Review Tribunal ISC...... Insurance Superannuation Commissioner ISC...... Insurance and Superannuation Commissioner IT ...... Income Tax Ruling ITR...... Integrated Tourist Resort IT Regs ...... Income Tax Regulations ITA Regs...... Income Tax Assessment Regulations IVS...... Indirect value shifting JA...... Judge of the Supreme Court Appeal Court JBFLP...... Journal of Banking and Finance Law and Practice JBL ...... Journal of Business Law JCULR...... James Cook University Law Review JENRL ...... Journal of Energy and Natural Resource Law JJA ...... Journal of Judicial Administration J/JJ ...... Judge(s)/Justice(s) JLIS...... Journal of Law and Information Science JLM...... Journal of Law and Medicine JP ...... Justice of the Peace Reports (UK) JPL...... Journal of Planning and Environmental Law J of Prof Legal Educ...... Journal of Professional Legal Education Jur ...... Jurist Reports 1837-1854 Jur (NS) ...... Jurist Reports (New Series) 1855-1867 KB...... English Law Reports, King’s Bench Knox ...... Knox’s Reports (New South Wales) 1877 LAFHA...... Living-away-from-home allowance Law Inst J...... Law Institute Journal (Victoria) Law Soc Bulletin (SA) ...... Law Society Bulletin (South Australia) Law Soc J...... Law Society Journal (New South Wales) Lawyer...... Lawyer (publication of the Victorian Young Lawyers) LCC (NSW) ...... Land Appeal Court Cases (New South Wales) 1890-1921 LCIA...... London Court of International Arbitration

LCT...... Luxury car tax LDC ...... London District Council LEC(NSW)...... Land and Environment Court of New South Wales L&E Ct...... Land and Environment Court (New South Wales) LEd ...... Lawyer Edition, United States Supreme Court Opinions Legge ...... Legge Supreme Court Cases (New South Wales) LEP...... Local Environment Plan L Exr (Newspr) (Tas)...... Launceston Examiner Reports (Newspaper) (Tasmania) LGATR (NSW) ...... Local Government Appeals Tribunal Reports 1972-1980 (New South Wales) LGERA...... Local Government and Environmental Reports of Australia LGLJ...... Local Government Law Journal LGM ...... Local Government Management LGR ...... New South Wales Local Government Reports LGRA ...... Local Government Reports of Australia (to Vol 77) LGR (NSW) ...... Local Government Reports (New South Wales) Ll R...... Lloyd’s List Law Reports (to 1949) Lit Lawyer...... The Litigation Lawyer LJ ...... Law Journal Newspaper LJ ...... Lord Justice LJ Ch ...... Law Journal Reports, Chancery LJ PC...... Law Journal Reports, Privy Council LLA ...... Liquor Licensing Authority (New Zealand) Lloyd’s Rep...... Lloyd’s List Law Reports (from 1950) LNOJ ...... Official Journal of the League of Nations LNTS ...... League of Nations Treaty Series Loc Ct...... Local Court Loc Govt Ct ...... Local Government Court LOTS ...... Land Ownership and Tenure System LPR...... Legal personal representative LQR ...... Law Quarterly Review LR...... Listing Rule LRC ...... Law Reports of the Commonwealth LR Ch App...... English Law Reports, Chancery Appeals LR CP...... English Law Reports, Common Pleas Cases LR Eq ...... English Law Reports, Equity LR (NSW) ...... New South Wales Law Reports 1880-1900 LR (NSW) B & P ...... New South Wales Law Reports, Bankruptcy & Probate LR (NSW) D...... New South Wales Law Reports, Divorce LR (NSW) Eq ...... New South Wales Law Reports, Equity LR (NSW) Vice-Adm ...... New South Wales Law Reports, Vice-Admiralty LR PC...... English Law Reports, Privy Council, Appeal Cases 1865-1875 LSB...... Law Services Bulletin (to Vol 16: now Alternative Law Journal) LSJS...... Law Society Judgment Scheme LT...... Law Times Reports 1859-1933 Ltd...... Limited LT (OS)...... Law Times Reports (Old Series) 1843-1860 LVC (NSW)...... Land and Valuation Court of New South Wales

LVR ...... Land and Valuation Court Reports (New South Wales) MAA...... Motor Accidents Authority (New South Wales) MAC...... Maori Appellate Court (New Zealand) Mag Ct...... Magistrate’s Court MALR...... Media and Arts Law Review Man...... Manitoba Manson ...... Manson’s Bankruptcy Cases MAR...... Municipal Association Reports MBA (NSW) ...... Master Builders’ Association of New South Wales MBCHAA...... Master Builders’ Construction and Housing Association Australia MBFA ...... Master Builders’ Federation of Australia MC...... Municipal Council MCA...... Media Council of Australia MCRS...... Military Compensation and Rehabilitation Scheme MD...... Modiﬁcation declaration MEAA ...... Media, Entertainment and Arts Alliance MEC ...... Multiple entry consolidated Med J of Aust...... Medical Journal of Australia Mel LJ ...... Melanesian Law Journal Merc (Newspr) (Tas)...... Mercury Reports (Newspaper) (Tasmania) MGAV ...... Master Grocers’ Association of Victoria Limited, The MHAA...... Mechanical Harvesters’ Association of Australia MIAT ...... Metal Industries Association Tasmania MIMAA...... Motor Inn, Motel and Accommodation Association, The ML ...... Medicare Levy Act 1986 MLC ...... Maori Land Court (New Zealand) MLIS...... Market linked income stream MLR ...... Australian Media Law Reporter ML/TF ...... Money Laundering and Terrorism Financing Mod LR ...... Modern Law Review Mon LR ...... Monash University Law Review Moo PC ...... Moore Privy Council 1836-1862 Moo PC (NS) ...... Moore Privy Council (New Series) 1862-1873 Mor ...... Morrell’s Bankruptcy Reports 1884-1893 MPANSWAI...... Master Painters Australia - NSW Association Inc. MPMCNSW ...... Master Plumbers & Mechanical Contractors Association of New South Wales, The MPMSAA...... Master Plumbers’ and Mechanical Services Association of Australia, The MRT...... Migration Review Tribunal ms/mss ...... manuscript/manuscripts MSV ...... Margin Scheme Valuation MT ...... Miscellaneous Taxation Ruling MTANSW...... Motor Traders’ Association of New South Wales MTASA ...... Motor Trade Association of South Australia, The MUA...... Musicians’ Union of Australia MULR...... Melbourne University Law Review MV...... Motor Vessel MVR...... Motor Vehicle Reports MVT ...... Motor Vehicle Tribunal (New Zealand)

© 2010 THOMSON REUTERS 15 TABLE OF ABBREVIATIONS n/nn...... note/notes Nat Account...... National Accountant NATA...... National Association of Testing Laboratories NB...... New Brunswick NBCC ...... National Building and Construction Council NCSC CO...... National Companies and Securities Commission Class Order NCSC PN ...... National Companies and Securities Commission Practice Note NCSC PS...... National Companies and Securities Commission Policy Statement NCSC...... National Companies and Securities Commission NCTC ...... National Counter-Terrorism Committee NCTC LISC ...... National Counter-Terrorism Committee Legal Issues Sub-Committee NECA ...... National Electrical Contractors Association, The NEPC...... National Environment Protection Council NEPM...... National environment protection measure Newc LR ...... Newcastle Law Review Nﬂd...... Newfoundland NFI...... National Fire Industry Association NFIA...... NSW Farmers’ (Industrial) Association NL...... No Liability NLR ...... National Law Review NNTTA...... National Native Title Tribunal No/Nos...... Number/Numbers NR...... The New Reports, 1862-1865 NRTC...... National Road Transport Commission N & S ...... Nicholls & Stops Reports (Tasmania) 1897-1904 NS...... Nova Scotia NSW ...... New South Wales NSWADT ...... New South Wales Administrative Decisions Tribunal NSWADTAP...... New South Wales Administrative Decisions Tribunal (Appeal Panel) NSWBLR ...... Building Licensing Reports (New South Wales) NSWCA...... Court of Appeal for New South Wales NSWCC...... Compensation Court of New South Wales NSWCCA...... Court of Criminal Appeal for New South Wales NSWCCR ...... New South Wales Compensation Court Reports NSW Conv R ...... New South Wales Conveyancing Reports NSW Ct of Cr App ...... New South Wales Court of Criminal Appeal NSWDC...... District Court of New South Wales NSWDDT...... Dust Diseases Tribunal of New South Wales NSW Dist Court...... New South Wales District Court NSW Ind Ct...... New South Wales Industrial Court NSWIRC...... New South Wales Industrial Relations Commission NSWIRComm ...... Industrial Relations Commission of New South Wales NSWLEC...... Land and Environment Court of New South Wales NSWLR ...... New South Wales Law Reports NSWSC ...... Supreme Court of New South Wales

NSWSDACD...... New South Wales Soft Drink Association (Country Division) NSW Soc for Computers & Law ...New South Wales Society for Computers and Law NSWSR ...... New South Wales State Reports NSW Sup Ct...... Supreme Court of New South Wales NSW Sup Ct CA...... Court of Appeal of the Supreme Court of New South Wales NT...... Northern Territory NTAA ...... National Tax & Accountants’ Association NTCA ...... Northern Territory Court of Appeals NTCCA...... Court of Criminal Appeal of the Northern Territory NTEU ...... National Tertiary Education Industry Union NTLG ...... National Tax Liaison Group NTLR...... Northern Territory Law Reports NTR ...... Northern Territory Reports NTSC...... Supreme Court of the Northern Territory NT Sup Ct ...... Supreme Court of the Northern Territory NT Sup Ct FC...... Supreme Court of the Northern Territory Full Court NUW...... National Union of Workers NWT...... Northwest Territories NZ...... New Zealand NZFLR ...... New Zealand Family Law Reports NZLJ...... New Zealand Law Journal NZLR...... New Zealand Law Reports NZULR...... New Zealand Universities Law Review OAS Off Rec...... Organisation of American States Official Records OAS TS ...... Organisation of American States Treaty Series OAU Doc ...... Organisation of African Unity Documents OBPR...... Office of Best Practice Regulation OBU...... Offshore banking unit OECD ...... Organisation for Economic Co-operation and Development Ont ...... Ontario O/Os...... Order/Orders opn ...... operational opn on proc ...... operation on proclamation Ord/Ords...... Ordinance/Ordinances OTE ...... Ordinary time earnings Oxford J of Legal Studies ...... Oxford Journal of Legal Studies P...... English Law Reports, Probate, Divorce and Admiralty P...... President PAFS...... Private ancillary funds PAR...... Plan Amendment Report para/paras...... paragraph/paragraphs PAWD...... Pastoralists’ Association of West Darling, The PAYE ...... Pay-as-you-earn PAYG...... Pay As You Go PBI...... Public benevolent institution PC ...... Judicial Committee of the Privy Council PC ...... Privy Council (New Zealand) PC ...... Privy Council (UK)

PDF...... Pooled development fund PDS...... Product disclosure statement PE ...... Permanent establishment P&E Court...... Planning and Environment Court (Queensland) PEC(Qld) ...... Planning and Environment Court of Queensland PEI ...... Prince Edward Island PEPs...... Politically Exposed Persons PFA ...... Police Federation of Australia PGA ...... Pharmacy Guild of Australia, The PGAWAI...... Pastoralists’ and Graziers’ Association of Western Australia (Incorporated), The PHIAA...... Private Hospitals Industrial Association of Australia PIAA ...... Printing Industries Association of Australia PL ...... Public Law plc ...... Public limited company PLR...... Public Law Review PNG ...... Papua New Guinea POAV ...... Professional Officers Association (Victoria) PPFs...... Prescribed private fund PPLJ...... Psychiatry, Psychology and Law Journal p/pp...... page/pages PPS ...... Personal Property Securities PPS Register...... Personal Properties Securities Register Precedent ...... Law Bulletin of the James Cook University Law Society Inc Privy C ...... Privy Council (British Commonwealth) Proctor, The...... The Proctor (Newsletter of Queensland Law Society) Prof Admin...... Professional Administrator prov liq apptd...... provisional liquidator appointed Pr/Prr...... Precedent/Precedents PS...... Practice Statement PSBDs...... Personal services business determinations PSI ...... Personal services income PS LA...... Law Administration Practice Statement PSSAP ...... Public sector superannuation accumulation plan PST ...... Pooled superannuation trust Pt/Pts...... Part/Parts Pty Ltd...... Proprietary Limited QAR...... Queensland Administrative Reports QB...... Queen’s Bench (UK) QBD...... English Law Reports, Queen’s Bench Division QCA...... Queensland Court of Appeal QCLLR...... Crown Lands Law Reports (Queensland) Q ConvR...... Queensland Conveyancing Reports QCR...... Queensland Criminal Reports QDC...... D istrict Court of Queensland Qd R ...... Queensland Reports QGIG ...... Queensland Government Industrial Gazette Q Gov Indus Gaz...... Queensland Government Industrial Gazette QICmr...... Queensland Information Commissioner QIDC ...... Queensland Industry Development Corporation

QIRComm ...... Queensland Industrial Relations Commission QIT LJ ...... Queensland Institute of Technology Law Journal QJP ...... Queensland Justice of the Peace QJPR...... Queensland Justice of the Peace Reports 1907-1972 QL...... Queensland Lawyer 1973-1987 Q Law Soc J...... Queensland Law Society Journal QLCR ...... Queensland Land Court Reports Qld ...... Queensland Qld Ct of Cr App...... Queensland Court of Criminal Appeal Qld Dist Ct...... Queensland District Court Qld Ind Ct ...... Queensland Industrial Court Qld Ind Ct FC ...... Queensland Industrial Court Full Court Qld Land App Ct ...... Queensland Land Appeals Court Qld Land Ct ...... Queensland Land Court Qld Lawyer...... Queensland Lawyer 1988–present Qld Lawyer Reps ...... Queensland Lawyer Reports 1973–1991 Qld Sup Ct ...... Supreme Court of Queensland Qld Sup Ct CA ...... Court of Appeal of the Supreme Court of Queensland QLJ ...... Queensland Law Journal 1879-1901 QLJ (NC)...... Queensland Law Journal (Notes of Cases) QLR ...... Queensland Law Reporter QMHT ...... Queensland Mental Health Tribunal QPEC...... Planning and Environment Court (Queensland) QPLR...... Queensland Planning Law Reports QSC ...... Supreme Court of Queensland QSCR...... Supreme Court Reports (Queensland) 1860-1881 QSR ...... State Reports (Queensland) Que ...... Quebec QUT LJ...... Queensland University of Technology Law Journal QWN...... Weekly Notes (Queensland) R ...... Rex, Regina, The King, The Queen R ...... The Reports 1893-1895 R & CC ...... Revenue and Customs Commissioners R & D...... Research and development RAIA ...... Royal Australian Institute of Architects RATS ...... Remote Australia Television Scheme RBL ...... Reasonable beneﬁt limit RCAV...... Restaurant and Catering Association of Victoria, The RCTI...... Recipient created tax invoice R&D ...... research and development Refresher...... Queensland Bar News reg’d...... registered reg/regs ...... regulation/regulations renum...... renumbered rep...... repealed REs ...... Reporting Entities Res & Eq J...... Reserved and Equity Judgments (New South Wales) 1845 Res Jud ...... Res Judicatae (University of Melbourne) Revenue LJ...... Revenue Law Journal RG...... Regulatory guide RIS...... Regulatory Impact Statement

RITC...... Reduced input tax credit RLPA ...... Rugby League Professionals Association R & McG ...... Income Tax Decisions of Australasia, Ratcliffe & McGrath 1891-1927 R & McG Ct of Rev...... Court of Review Decisions, Ratcliffe & McGrath (New South Wales) 1927 R & McG (1928-1930) ...... Income Tax Decisions of Australasia, Ratcliffe & McGrath 1928-1930 RMP...... Risk management plan RMPAT (Tas)...... Resource Management and Planning Appeals Tribunal of Tasmania RMS...... Risk management strategy RNE ...... Register of the National Estate RPC...... Reports of Patent, Design and Trade Mark Cases RPM...... Resale Price Maintenance RR...... Revised Reports 1785-1866 r/rr...... rule/rules RRT...... Refugee Review Tribunal RSA ...... Refugee Status Appeals (New Zealand) RSA ...... Retirement savings account RSE...... Registrable superannuation entity RTA...... Roads and Traffic Authority RTR...... Road Traffic Reports SA...... Société Anonyme SA...... South Australia SAA ...... Striptease Artists Australia Incorporated SA Advertiser (Newspr)...... South Australian Advertiser Reports (Newspaper) SA Dist Ct ...... District Court of South Australia SAERDC ...... Environment Resources and Development Court of South Australia SAF...... Small APRA fund SAFFIA ...... South Australian Farmers Federation Industrial Association SA Ind Ct ...... Industrial Court of South Australia SAIR...... South Australian Industrial Reports SAIRC ...... Industrial Relations Court of South Australia SAIRComm ...... Industrial Relations Commission of South Australia SALCR ...... South Australian Licensing Court Reports SALR...... South Australian Law Reports SAM ...... Simpliﬁed accounting method SA Mag Ct ...... Magistrates Court of South Australia SAP...... Substituted accounting period SAPD...... South Australian Planning Decisions SAPED ...... South Australian Planning and Environment Decisions SAPR ...... South Australian Planning Reports SA Regr (Newspr)...... South Australian Register Reports (Newspaper) SASC ...... Supreme Court of South Australia Sask...... Saskatchewan SASR ...... South Australian State Reports SA Sup Ct...... Supreme Court of South Australia SA Sup Ct FC ...... Full Court of the Supreme Court of South Australia

SAT...... State Administrative Tribunal (Western Australia) SATO ...... Senior Australian Tax Offset SBE...... Small business entity SC ...... Shire Council SCA ...... Sydney Catchment Authority SCD ...... Superannuation Contributions Determination Sch/Schs ...... Schedule/Schedules S Ct...... Supreme Court of USA SC(Tas) ...... Supreme Court (jurisdiction follows) SCAA ...... Shearing Contractor’s Association of Australia, The SCD ...... Superannuation Contributions Determination SCNI...... Supreme Court of Norfolk Island SPI ...... Segregated current pension income SCR (NS) (NSW)...... Supreme Court Reports (New South Wales) (New Series) 1878-1879 SCR (NSW)...... Supreme Court Reports (New South Wales) 1862-1876 SCR (NSW) Eq...... Supreme Court Reports (New South Wales), Equity SCT...... Superannuation Complaints Tribunal SD...... Superannuation Determination SDAEA...... Shop, Distributive and Allied Employees Association SEPP...... State Environmental Planning Policy SGA ...... Showman’s Guild of Australasia, The SGC ...... Superannuation guarantee charge SGD ...... Superannuation Guarantee Determination SGR ...... Superannuation Guarantee Ruling SHASA...... Superannuation Holding Account Special Account SIA...... Social Impact Assessment SIC...... Shortfall interest charge SIS ...... Superannuation industry scheme SJ ...... Solicitors’ Journal (Eng) SM ...... Special or Stipendiary Magistrate SMA ...... Spectrum Management Agency SMH (Newspr) (NSW) ...... Sydney Morning Herald Reports (Newspaper) (New South Wales) S & M Record...... Shire and Municipal Record SMSF...... Self-managed superannuation fund SMSFD...... Self-managed Superannuation Fund Determination SMSFR ...... Self-managed Superannuation Fund Ruling SOA ...... Statement of advice Sol J...... Solicitors’ Journal SpA...... Societa per Azioni SPAA ...... Screen Procedures Association of Australia SPCC ...... State Pollution Control Commission SPJ ...... Senior Puisne Judge SR ...... Statutory Rule SR (NSW) ...... State Reports (New South Wales) 1901-1970 SR (NSW) B & P ...... State Reports (New South Wales), Bankruptcy & Probate SR (NSW) Eq...... State Reports (New South Wales), Equity SR (WA)...... State Reports Western Australia SSAA...... Social Security Appeal Authority (New Zealand) SSAT...... Social Security Appeals Tribunal

© 2010 THOMSON REUTERS 21 TABLE OF ABBREVIATIONS s/ss ...... section/sections STS ...... Simplified tax system subcl/subcll...... subclause/subclauses subdiv/subdivs ...... subdivision/subdivisions subpara/subparas...... subparagraph/subparagraphs subreg/subregs ...... subregulation/subregulations subr/subrr...... subrule/subrules subs/subss ...... subsection/subsections subst...... substituted Sup Ct...... Supreme Court Sup Ct...... United States Supreme Court Reports Syd LR ...... Sydney Law Review TAC (Vic)...... Transport Accident Commission (Victoria) TAP...... Term allocated pension Tarl...... Tarleton Term Reports (New South Wales) Tas...... Tasmania t/as...... trading as Tas Bldg App R ...... Tasmanian Building Appeal Reports Tas Ct of Cr App...... Tasmanian Court of Criminal Appeal Tas LR ...... Tasmanian Law Reports 1905-1940 Tas R...... Tasmanian Reports 1979-1990 TASRMPAT...... Resource Management and Planning Appeal Tribunal (Tasmania) Tas SR ...... Tasmanian State Reports 1941-1978 TASSC...... Court of Criminal Appeal for Tasmania TASSC...... Supreme Court of Tasmania Tas Sup Ct...... Supreme Court of Tasmania Tas Sup Ct FC...... Full Court of the Supreme Court of Tasmania Tax CT...... Australian Taxation Office Tax Court (Can) ...... Australian Taxation Office TBRD ...... Taxation Board of Review Decisions 1950-1968 TC...... Thin capitalisation TC...... Town Council TCA ...... Territory Construction Association TCAA ...... Trustee Corporations Association of Australia TCFUA...... Textile, Clothing and Footwear Union of Australia TD...... Taxation Determination TeleMedia ...... TeleMedia (Monthly Newsletter on Australian Telecommunication and Media Law) TFGALA ...... TFGA Industrial Association TFN...... Taxation file number TLEA...... Tasmanian Logging Employers Association TLIP...... Tax Law Improvement Project TLJ...... Torts Law Journal TLPR ...... Telecommunications Law and Policy Review TLR...... Times Law Reports 1885-1952 TMA ...... Theatre Managers’ Association TMAV...... Timber Merchants’ Association (Victoria), The TMD ...... Temporary modification declaration TOFA...... Taxation of Financial Arrangements Tort L Rev ...... Tort Law Review

TPAT...... Town Planning Appeals Tribunal TPC...... Trade Practices Commission TPLJ ...... Trade Practices Law Journal TPR...... Trade Practices Reports 1981-1983 TPRS...... Trade Practices Reporting Service, 1982 TPS ...... Town Planning Scheme TPT...... Trade Practices Tribunal TR...... Taxation Ruling TRA ...... Taxation Review Authority (New Zealand) TRAP...... Transition to retirement pension TRIPS ...... Agreement on Trade-Related Aspects of Intellectual Property Rights TSIA ...... Tasmanian Sawmillers Industrial Association TTIA...... Timber Trade Industrial Association TWU...... Transport Workers’ Union of Australia UCA...... Uniform Capital Allowance UCIW ...... Union of Christmas Island Workers UDC...... Urban District Council UDRP ...... Uniform Dispute Resolution Policy UFUA ...... United Fireﬁghters’ Union of Australia UIG...... Urgent issues group UK ...... United Kingdom UKTS...... United Kingdom Treaty Series UN ...... United Nations UNSWLJ ...... University of New South Wales Law Journal UNTS...... United Nations Treaty Series UQLJ ...... University of Queensland Law Journal US...... United States Reports U Tas LR...... University of Tasmania Law Review UWALR...... University of Western Australia Law Review VACC...... Victorian Automobile Chamber of Commerce VAFI ...... Victorian Association of Forest Industries VANA...... VANA Limited VAR...... Victorian Administrative Reports VAT...... Value added tax VCAT...... Victorian Civil and Administrative Tribunal VCC...... Victorian County Court VCLP...... Venture capital limited partnerships V Conv R ...... Victorian Conveyancing Reports VECCI ...... Victorian Employers’ Chamber of Commerce and Industry Ves Sen...... Vesey Senior’s Chancery Reports Ves ...... Vesey Junior’s Chancery Reports VFFIA...... Victorian Farmers Federation Industrial Association VHIA ...... Victorian Hospitals’ Industrial Association Vic...... Victoria Vic AAT...... Victorian Administrative Appeals Tribunal Vic ACR ...... Victorian Accident Compensation Reports Vic Bar News ...... Victorian Bar News Vic Sup Ct...... Supreme Court of Victoria Vic Sup Ct FC...... Full Court of the Supreme Court of Victoria

Vic WCR ...... Victorian Workers Compensation Reports VIR ...... Victorian Industrial Reports VLR ...... Victorian Law Reports, 1875-1956 VLR (E)...... Victorian Law Reports (Equity) VLR (IP & M) ...... Victorian Law Reports (Insolvency, Probate & Matrimonial) VLR (L)...... Victorian Law Reports (Law) VLR (M)...... Victorian Law Reports (Mining) VLR (P & M)...... Victorian Law Reports (Probate & Matrimonial) VLT...... Victorian Law Times 1856-1857 Vol/Vols ...... Volume/Volumes VPA ...... Victorian Planning Appeal Decisions VR...... Victorian Reports VR (E) ...... Victorian Reports (Equity) VR (IE & M) ...... Victorian Reports (Insolvency, Ecclesiastical & Matrimonial) VR (L) ...... Victorian Reports (Law) VSC ...... Supreme Court of Victoria VSCA ...... Victorian Court of Appeal VSG ...... Victorian Showmen’s Guild, The WA...... Western Australia WAA...... Woolclassers’ Association of Australia WA Arb R...... Western Australian Arbitration Reports 1901-1920 WACC...... Children’s Court of Western Australia WA Ct of Cr App...... Western Australian Court of Criminal Appeal WADC ...... District Court of Western Australia WA Dist Ct...... Western Australian District Court WA Indus Gaz ...... Western Australian Industrial Gazette WAFFIA ...... Western Australian Farmers Federation Industrial Association WAFamCt...... Family Court of Western Australia WALR...... Western Australian Law Reports 1898-1959 WAMEU...... Western Australian Shire Councils, Municipal Road Boards, Health Boards, Parks, Cemeteries and Racecourse Public Authorities, Water Boards Union WAPC...... Western Australian Planning Commission WAR ...... Western Australian Reports (from 1960) WASC...... Supreme Court of Western Australia WASCA...... Court of Criminal Appeal for Western Australia WASCA...... Industrial Appeals Court of Western Australia WASCA...... Supreme Court of Western Australia (Appeal) WA Sup Ct ...... Supreme Court of Western Australia WA Sup Ct FC ...... Full Court of the Supreme Court of Western Australia WATPAT...... Western Australia Town Planning Appeal Tribunal WCATR...... Workers’ Compensation Appeal Tribunal Reports (South Australia) WCBD (Vic)...... Workers’ Compensation Board Decisions (Victoria) WCBD (WA)...... Workers’ Compensation Board Decisions (Western Australia) WC & Ins Rep ...... Workmen’s Compensation & Insurance Reports (Eng)

WCR (NSW) ...... Workers’ Compensation Reports (New South Wales) 1926-1980 WCR (Q) ...... Workers’ Compensation Reports (Queensland) 1916-1987 WCR (Vic) ...... Workers’ Compensation Reports (Victoria) WCR (WA)...... Workers’ Compensation Reports (Western Australia) 1982-1989 WET ...... Wine equalisation tax Wheeler PC ...... Wheeler Privy Council Law 1893 Wis L Rev ...... Wisconsin Law Review WIPO...... World Intellectual Property Organisation WLR ...... Weekly Law Reports, England WN ...... Weekly Notes, England WN (NSW)...... Weekly Notes (New South Wales) 1884-1970 WR...... Weekly Reporter 1853-1906 WT...... Waitangi Tribunal (New Zealand) WTB ...... ATP’s Weekly Tax Bulletin W & W...... Wyatt and Webb’s Reports (Victorian) 1861-1863 WW & A’B ...... Wyatt, Webb and A’Beckett’s Reports 1864-1869 WW & A’B (E)...... Wyatt, Webb and A’Beckett’s Reports (Equity) WW & A’B (IE & M) ...... Wyatt, Webb and A’Beckett’s Reports (Insolvency, Ecclesiastical & Matrimonial) WW & A’B (M)...... Wyatt, Webb and A’Beckett’s Reports (Mining) W & W (E)...... Wyatt and Webb’s Reports (Victorian) (Equity) W & W (IE & M)...... Wyatt and Webb’s Reports (Victorian) (Insolvency, Ecclesiastical & Matrimonial) W & W (L)...... Wyatt and Webb’s Reports (Victorian) (Law) WWR...... Western Weekly Reports (Canada) YC...... Youth Court (New Zealand) YT...... Yukon Territory