
Publication
An overview of the Commonwealth’s model litigant obligation
Since the early 20th century, Australian courts have emphasised the obligation for the Commonwealth to act as a ‘model litigant’ in court proceedings.
Last week, the Internal Revenue Service released the long-awaited final regulations governing the deductibility of fines and similar penalties paid to governmental entities (and certain nongovernmental regulatory entities) under tax code Section 162(f). The regulations also address the corresponding information reporting requirements imposed on governmental entities pursuant to Section 6050X.
Publication
Since the early 20th century, Australian courts have emphasised the obligation for the Commonwealth to act as a ‘model litigant’ in court proceedings.
Publication
The Companies and Limited Liability Partnerships (Annotation) Regulations 2025 and an accompanying Explanatory Memorandum were published on 14 May 2025.
Publication
In a recent decision, Matco Tools Corporation v. Canada (Attorney General), the Federal Court has overturned a Commissioner of Patents (the Commissioner) decision regarding a patent applicant failing to meet the “due care” standard in the context of an unpaid maintenance fee.
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