News & Insights

When performance concerns arise, taking the right approach from the outset can make all the difference.

In this episode of The Laws@Work, Victoria Comino is joined by Maddy Lodge to share some insights and their experience on performance management, including the role of performance improvement plans (PIPs) and the impact mental health can have on the process and outcomes. Whether you are a business owner or HR professional, this episode offers valuable insights into approaching performance management with clarity and care.

Rigby Cooke Lawyers is delighted to announce the recent appointment of Viviane Karoumbalis as Partner in our Corporate & Commercial, Intellectual Property and Privacy & Data Protection practices.

Case note: Dunn v Perpetual Trustee Company [2025] VSC 799

An attorney appointed by Power of Attorney takes on a raft of legal obligations which are owed to the principal (the person granting the power). In the watershed case of Dunn v Perpetual Trustee Company [2025] VSC 799 (Dunn v Perpetual), the Court rejected an attempt to extend those duties to third parties — beneficiaries named in the principal’s will.

Rigby Cooke Lawyers is delighted to share that Rachael Grabovic, Christian Teese and our Wills, Trusts & Estates practice have been named in the Doyle’s Wills & Estates Guides for Victoria, 2026.

Case note: Lee v Yap [2026] VSCA 20

A common issue that arises in estate administration is determining when an executor is appointed and acquires the authority to deal with an estate, including in legal proceedings.

In Lee v Yap [2026] VSCA 20, the Court of Appeal tackled the controversy, confirming both the source of authority and when the appointment becomes effective.

The Fair Work Commission (FWC) has made a decision regarding working from home (WFH) rights under the Clerks — Private Sector Award 2020 (Clerks Award) after initiating proceedings in 2024 to consider, among other things, whether modern awards were ‘fit for purpose’.

Those in the supply chain are subject to extensive legislative and other regulatory controls. There is debate on the ways in which those controls are imposed and varied, especially in relation to the measures to address imported illicit tobacco.

Artificial intelligence (AI) has revolutionised how people engage with the law and obtain legal advice. Increasingly, clients are using AI systems to help them frame their requests for legal advice. However, it is important to be mindful of the risks associated with the use of AI in the court process.

We are excited to launch our inaugural podcast, The Laws@Work: Episode 1 — Restructure and redundancy, hosted by Victoria Comino, Lead Partner of our Workplace Relations group.

A version of this article was published in the Daily Newswire by The DCN.

There is a long history of government intervention in international supply chains for a variety of reasons, whether related to the conduct of war, recovery of various duties, public safety controls or the protection of national interests. Smuggling is as old as the very first trade regulations and taxes.

We are delighted to introduce Gigi Hancock, Lawyer in our Customs & Trade group.

The Federal Government’s new Division 296 tax regime, which commenced on 1 July 2026, represents one of the most significant changes to the taxation of superannuation in recent years. While the rules are aimed at individuals with very large superannuation balances, their impact will be felt most acutely by members of self-managed superannuation funds (SMSFs), particularly those holding property, private investments and other assets that can be difficult to value.

A version of this article was published in the August/September 2026 edition of The DCN.

In recent years, the international supply chain has been subject to some serious challenges, including the insolvency of a major shipping line, the COVID-19 pandemic, closures of shipping channels and a series of armed conflicts, including the ongoing US and Iran conflict.

The tariff measures introduced by the second Trump administration have also generated significant uncertainty and heightened risk in global markets. Retaliatory actions by affected countries have amplified the impact of these tariffs, while also encouraging other nations to adopt measures reflecting protectionism and national interest.‌

We are delighted to introduce Phoebe Langridge, Senior Associate in our Litigation & Dispute Resolution group.

Failing to lodge a tax return is often considered to be merely an administrative oversight. However, it is an omission which could lead to significant legal issues, even if no monies are owed.

Parties in the commercial world are increasingly being exposed to insolvency risk, which has unsurprisingly spread to the international supply chain following the recent announcement that ACFS Port Logistics (ACFSPL) has entered administration.

In June 2024, the Shop, Distributive and Allied Employees’ Association (SDA) applied to the Fair Work Commission (FWC) for an increase to the minimum wages for ‘junior employees’ in three awards (junior pay rates).

On 20 July 2026, the State Revenue Office (SRO) published Ruling DA-070, Land transfer duty – Assumed tax amounts (the Ruling).

The Ruling changes the way that ‘consideration’ under a contract of sale is calculated for the purpose of assessing transfer (stamp) duty on property transactions, to include certain tax settlement adjustments as part of the consideration for transactions.

On 2 July 2026, the Federal Government passed the Competition and Consumer Amendment (Unfair Trading Practices) Bill 2026 which adds new contraventions to the Australian Consumer Law (in Schedule 2 of the Competition and Consumer Act 2010 (Cth)) (ACL), being a:

1. general prohibition on unfair trading practices towards consumers;
2. contravention against drip pricing;
3. requirement for information statements to be provided with subscription contracts; and
4. requirement for subscription contracts to include a clear and easy method for termination.

These new sections will come into effect on 1 July 2027. In this article, we explain each of these new sections and outline what your business can do to start preparing for these changes.

As part of the 2026-27 Federal Budget, the Government announced a range of tax reforms, including with respect to the 50% capital gains tax (CGT) discount and restricting negative gearing for residential property investments to new builds from 1 July 2027. The Treasury Laws Amendment (Tax Reform No.1) Act 2026 (the Act) has now been enacted, following the Treasury Laws Amendment (Tax Reform No. 1) Bill 2026 receiving Royal Assent on 26 June 2026.

On 1 July 2026, amendments to the Anti-Money Laundering and Counter-Terrorism Financing Act 2006 (Cth) (AML/CTF Act) took effect.

Rigby Cooke Lawyers is delighted to announce the promotion of four lawyers across four practice areas, being:

• Thalia Livadaras, Special Counsel — Wills, Trusts & Estates
• Brighid Virtue, Senior Associate — Corporate & Commercial
• Maddy Lodge, Associate — Workplace Relations
• Ashleigh Pope, Associate — Planning & Environment

From 1 July 2026, significant changes to the International Air Transport Association (IATA) Air Waybill (AWB) will fundamentally alter the risk profile for freight forwarders, who under the new terms will be deemed to act as the shipper of the goods and assume primary liability to carriers. This shift exposes freight forwarders to direct financial and operational risks that were previously borne by shippers, making it critical that they take proactive steps to protect their position.

We are pleased to share that Rigby Cooke’s Andrew Hudson, Partner in our Customs & Trade practice, recently authored the Thomson Reuters’ Practical Law Practice Note, Importing Goods: Overview (Australia).

Once upon a time, there was hope that the world was working towards a rule‑based, multilateral trading system in which customs tariffs on imported goods were being reduced as part of trade liberalisation.

That sense of relative calm has been overridden, in part, by the commencement of the second Trump administration and, in part, by various armed conflicts. The second Trump administration has subsequently adopted an extended suite of tariff and other measures, the process of which is summarised below.

On 16 June 2026, the Victorian Government introduced the Equal Opportunity Amendment (Work from Home) Bill 2026 (Bill) into Parliament.

In this update, we outline what the proposed changes to work from home laws may mean for your business, and what to expect if and when the Bill becomes law.

A version of this article was published in the June/July 2026 edition of The DCN.

Case note: New Aim Pty Ltd v Leung [2026] FCAFC 49

On 20 April 2026, the Full Court of the Federal Court of Australia delivered an important decision for employers seeking to protect supplier relationships and commercially valuable business information.

On 2 June 2026, the Fair Work Commission handed down its 2026 Annual Wage Review decision.

On 12 May 2026, Treasurer Jim Chalmers handed down the Federal Budget 2026–27.

On 5 May 2026, the Victorian Treasurer, Jaclyn Symes, handed down the 2026-27 State Budget.

Case note: Irdi v Lang [2025] WASC 421

A recent decision of the Supreme Court of Western Australia has focussed attention on an important issue concerning expenses attached to assets specifically gifted in Wills.

Cyber criminals present an active and evolving threat to Australian businesses and individuals, with cyber attacks becoming increasingly organised and sophisticated.

In the current economic and global environment, many businesses are undertaking corporate restructures, with consequent changes to operational needs and roles. As a result, redundancies are increasing in frequency.

On 16 April 2026, we published an article that detailed the Transport Workers’ Union of Australia and the Australian Road Transport Industrial Organisation’s joint application (MS2026/1) for an expedited road transport contractual chain order (RTCCO) to address the disruption to the fuel supply chains due to the difficulties in shipping through the Strait of Hormuz. Since publishing that article, the Fair Work Commission (FWC) has made the anticipated emergency RTCCO.

The Australian Taxation Office (ATO) has continued to issue an increased number of director penalty notices (DPN) to company directors. In the 2024/25 financial year, the ATO issued 84,000 DPNs in respect of 64,000 companies.¹ This is a substantial increase, even in comparison to the 2022/23 financial year, where the ATO issued 23,000 DPNs in respect of 17,000 companies.²

A version of this article was published in the April/May 2026 edition of The DCN.

Modern slavery in supply chains has become an increasingly important issue within broader efforts to address environmental and social governance (ESG) concerns.

We are delighted to share that Andrew Hudson has received the prestigious ‘Lawyer of the Year’ designation for Trade Law in the 19th edition of The Best Lawyers in Australia™. The ‘Lawyer of the Year’ award is presented to a single lawyer in each area of practice and geographic region who has achieved the highest overall peer feedback.

Australia’s road transport sector is facing a convergence of pressures that threatens its economic sustainability. At the center of these challenges are the widespread use of sham contracting arrangements by some players in the industry, and the growing urgency of fuel cost recovery for road transport operators.

Rigby Cooke Lawyers is pleased to share the news that Michael Gough, Partner in our Property team, and our Property practice have been recognised in the Doyle’s Property Guides for Victoria, 2026.

It is common practice for businesses to have a set of standard form terms and conditions that apply to all their business agreements for the supply of goods or services. This is a good practice, but only when it is implemented properly.

On 24 March 2026, leaders of Australia and the European Union (EU) announced that they had completed negotiations for a free trade agreement (FTA), for which negotiations had commenced on 18 June 2018. The announcement was a welcome counterpoint to challenges to world trade posed by United States (US) tariffs, various military conflicts and a perceived shift away from liberalisation of multinational trade towards protectionism.

Rigby Cooke Lawyers’ Corporate & Commercial group advises luxury hotel investor and developer, Mazen Tabet and the Tabet Group, on the successful acquisition of United Places Hotel in an off-market deal.

We are delighted to share that Rhodie Anderson, Reto Hofmann, and our Planning & Environment practice have been recognised for their expertise in the Doyle’s Planning & Environment Guides for Victoria, 2026.

Estate planning is shifting to meet today’s more complex family dynamics. Over the past 15 to 20 years, we have seen a steady rise in the use of testamentary trusts in Wills. These structures offer flexibility and protection, especially for testators navigating blended families, supporting children with addictions or mental health challenges, or planning for loved ones with disabilities.

A version of this article was published in the February/March 2026 edition of The DCN.

The operations of the landside part of the supply chain are vital, as they are how containers and other cargo (cleared by the border agencies) are moved from vessels at the port by stevedores to storage areas to be collected by freight companies, who move them to the ultimate destination.

On 30 January 2026, the Office of the Australian Anti‑Slavery Commissioner (OAASC) released its initial position paper outlining recommendations to strengthen Australia’s Modern Slavery Act 2018 (Cth) (MSA).

In a 6-3 majority decision, the Supreme Court of the United States (SCOTUS) ruled that the International Emergency Economic Powers Act (IEEPA) did not authorise the President to impose tariffs during peacetime ‘national emergencies’, and that IEEPA does not overrule the core concept that, unless otherwise specifically authorised, the power to impose tariffs under IEEPA remains with Congress. There had not been any specific delegation of the IEEPA tariff power by Congress to the President.

We are pleased to share that our Workplace Relations practice has been recognised in the Doyle’s Guide, Leading Employment Law Firms (Employer Representation) – Victoria, 2026.

At the start of this year, the Office of the Australian Information Commissioner (OAIC) commenced its first-ever compliance sweep of privacy policies to ensure they comply with the Australian Privacy Principles (APPs). Whether your business will be part of this compliance sweep or not, you should review your privacy policies and ensure that they are up to date and compliant with the APPs.

The Fair Work Commission (FWC) has made recent decisions regarding the competing issues of work-from-home (WFH) and employer mandates to return to the office. These decisions show that FWC decision-makers will place significant weight on the facts of each WFH related dispute. In the absence of any significant precedent or legislation providing a right to WFH, each case will be determined based on an assessment of the merits of each party’s position.

Case note: Kingston CC v Minister for Planning (Red Dot) [2025] VCAT 1117

In December 2025, the Victorian Civil and Administrative Tribunal (Tribunal) considered an application by Kingston City Council (Council) to review the Minister for Planning’s (Minister) decision to approve the former Kingswood Golf Course Development Plan (Revision 6, dated 7 October 2025) (Plan) — see Kingston CC v Minister for Planning (Red Dot) [2025] VCAT 1117.

This marks the first known occasion of an application by a council for a review of a Minister’s decision to approve a development plan. From a practical point of view, the decision highlights the need to lodge applications for review within the statutory period.

Earlier this week, we had the pleasure of welcoming Tanvi and Jeffrey as part of our 2026 Graduate Program.

On Tuesday 27 January 2026, the Anti-Dumping Commission (ADC) released its Day 60 Status Report for Investigation 691, which has been ongoing since its initiation on 25 November 2025.

On 1 July 2025, the Victorian Government introduced the Aged Care Restrictive Practices Substitute Decision‑Maker Act 2024 (Vic) to allow a person to nominate another person to make decisions around restrictive practices in aged care through a new enduring document.

A version of this article was published on The DCN website.

The announcement by the Chinese government on 1 January 2026, that it was imposing new import quota limits on imports of beef into China, differs from the previous ban on imports of Australia’s exports of beef into China. However, it could impose restraints on Australian beef exports and create additional pressure to complete a free trade agreement (FTA) with the European Union (EU). Even so, there remains a significant threat to Australian beef exports.

On 4 December 2025, the High Court unanimously granted the application made by Uber Australia Pty Ltd (Uber) for special leave to appeal against the decision in Chief Commissioner of State Revenue v Uber Australia Pty Ltd [2025] NSWCA 172.

Following the State Taxation Further Amendment Bill 2025 receiving Royal Assent on 25 November 2025, the State Taxation Further Amendment Act 2025 (Amendment Act) has now been enacted introducing various changes to Victorian tax laws.

The Anti-Dumping Commission (ADC) has initiated Investigation 691, examining alleged dumping and subsidisation of aluminium windows and doors exported from China to Australia.

Employers have always had obligations under Commonwealth and state legislation to provide a workplace that is safe and without risk to health, from both a physical and mental or psychosocial perspective. However, commencing 1 December 2025, Victorian employers now have a positive duty that reinforces the existing obligation under the Occupational Health and Safety (Psychological Health) Regulations 2025.

Recent data published by Australia’s corporate regulator, the Australian Securities and Investments Commission (ASIC), indicates that the number of corporate insolvencies in Australia continues to rise. In an industry where the margins are notoriously tight, transport and logistics operators can find themselves in parlous financial circumstances very quickly if one of their customers suffers financial stress.

The logistics and trade industries, like many other industries, are currently undergoing a gradual but accelerating transformation driven by artificial intelligence (AI). From optimising supply chains to enhancing trade routes, AI is revolutionising how goods move across the world.

We have continued to observe a significant number of investigations and audits conducted by the Victorian State Revenue Office (SRO) in respect of payroll tax compliance.

This follows the landmark judgment which was handed down on 1 August 2025 by the New South Wales Supreme Court of Appeal (Court) in Chief Commissioner of State Revenue v Uber Australia Pty Ltd.¹ In that decision, the Court held that payments made to Uber drivers constituted wages for the purpose of calculating the payroll tax liability of Uber Australia Pty Ltd (Uber).

A version of this article was published in the October/November 2025 edition of The DCN.

The recent release of the ‘Container Port Performance Index 2020 to 2024 (CPPI)’ by the World Bank Group, prepared by S&P Global, has triggered significant attention.

In August, Australia’s second-largest internet provider iiNet announced a cybersecurity attack had occurred, exposing the email addresses and phone numbers of hundreds of thousands of its customers. While this was a terrible incident for the customers involved, it serves as a reminder to other businesses of the need to prevent and be prepared for data breaches.

In earlier commentaries regarding Australia’s FTA deal with the UAE, we provided details of earlier stages of the introduction of the Australia – UAE Comprehensive Economic Partnership Agreement (Australia – UAE CEPA) here.

Following the passage of relevant legislation and other necessary implementation steps, the Australia – UAE CEPA came into effect on 1 October 2025.

Administering a deceased estate can be a complex and time-consuming process, particularly when the deceased held substantial assets or had outstanding liabilities. The complexity increases significantly when assets are located across multiple jurisdictions.

In cases where an individual who owns property in Australia passes away while residing overseas, the executor may face unforeseen Australian tax consequences, especially when selling that property as part of the estate administration.

Case note: Pascua v Doessel Group Pty Ltd [2025] FWC 1833

Following a ruling from the Fair Work Commission (FWC) that determined she was an employee, an offshore paralegal was successful in her unfair dismissal application despite the respondent’s objection that claimed she was engaged as an independent contractor.

Australia’s experience in dealing with de minimis transactions has been complicated by the recent abolition of the equivalent United States of America (US) process for commercial consignments on 29 August 2025.

Rigby Cooke Lawyers is delighted to share that our Wills, Trusts & Estates partners, Rachael Grabovic and Christian Teese, have been named ‘leading’ lawyers in the 2025 Doyle’s Wills & Estates Guides for Victoria.

A version of this article was published in the August/September 2025 edition of The DCN.

International Commercial Terms (Incoterms) are a set of eleven standardised contractual terms published by the International Chamber of Commerce.

They can be incorporated into international trade agreements, but do not constitute a complete contract on their own. In our experience, a common misconception of the parties to a trade agreement is that reference to an Incoterm is sufficient.

Case note: Helensburgh Coal Pty Ltd v Bartley and others [2025] HCA 29

The High Court has recently issued a significant decision concerning the powers of the Fair Work Commission (FWC) when considering whether or not a redundancy was genuine, particularly in relation to whether or not redeployment was an available alternative to termination.

A version of this article was published on The DCN website on 1 August 2025.

The rest of the world has been waiting with some trepidation for the announcement of the ‘final’ reciprocal tariffs which the US proposed to impose on goods exported from countries on their import into the US.

In our latest Customs & Trade alert, Andrew Hudson breaks down the reciprocal tariffs and the imposition of the new rates.

On 24 July 2025, Australia took a significant step toward strengthening its economic ties with the United Arab Emirates (UAE) by introducing legislation to implement the Australia-UAE Comprehensive Economic Partnership Agreement (CEPA).

Many would be aware that the Australian Federal Government has maintained a clear commitment to fair and open international trade. However, that is not an absolute commitment and is subject to some exceptions that allow Australia to impose measures to protect its legitimate national interests. Those exceptions are often expressly set out in Australia’s Free Trade Agreements.

A strong brand can help your manufacturing business differentiate itself from its competitors, build customer loyalty and promote brand recognition. It is crucial for business success and is likely one of the most valuable assets that your business owns.

On 1 July 2026, changes to Victoria’s domestic building regulatory and dispute resolution regimes are expected to take effect under the Building Legislation Amendment (Buyer Protections) Act 2025 (Act).

The State Taxation Acts Amendment Act 2025 (Act) has been enacted in Victoria, following the State Taxation Acts Amendment Bill 2025 receiving Royal Assent on 24 June 2025.

Rigby Cooke Lawyers is delighted to welcome Steven Apostolou as the Lead Partner of our Property practice, commencing on 1 July 2025.

In recent months, we have observed that commercial waste management companies are increasingly using standard form contracts containing unfair terms. Notably, these unfair terms (specifically in waste management agreements) were declared to be unfair in the case of ACCC v JJ Richards [2017] FCA 1224.

Recent amendments to Australia’s customs laws have made significant changes to who can work in licensed premises — such as warehouses, depots and bond stores — with a strong focus on bolstering supply chain security.

A new statutory tort for serious invasions of privacy came into effect on Tuesday 10 June, 2025. This new tort was introduced under the Privacy and Other Legislation Amendment Act 2024 (Cth) and provides an avenue for individuals to seek damages against persons or companies that commit a serious invasion of privacy — either through intrusion into their personal space or misuse of their information.

Shareholder disputes affect companies of all sizes across all industries in Australia and are far more common than you might think. The transport and logistics industry is certainly not immune.

When your employees are regularly working hours beyond their contracted hours, or beyond 38 hours per week, there is a risk they will claim those additional hours are ‘unreasonable’.

We have summarised the law surrounding this claim and lessons from recent cases.

It is with deep sadness that Rigby Cooke Lawyers shares the news of the passing of our esteemed colleague and friend, Nicholas Holt (Nick).

Case note: Sorati & Anor v Sorati [2025] QSC 14

Preparing a Will can seem like one of life’s administrative burdens. For many, the easiest and cheapest solution to deal with that burden is to download an ‘off the shelf’ Will template or a Will Kit you can purchase at the post office or newsagency.

This might seem like a cheap and effective outcome now, but beware of the risks as it could significantly increase legal and other costs for your Estate, or be the cause of disputes between family members, resulting in an irretrievable relationship breakdown.

Case note: Cessnock City Council v 123 259 932 Pty Ltd [2024] HCA 17

The usual basis for a claimant to be compensated when a contract is breached is one of being restored to the same position it would have been in, had the contract been performed. In order to be awarded that compensation, the claimant needs to demonstrate that the loss arises from that breach.

On 3 June 2025, the Fair Work Commission handed down its 2025 Annual Wage Review decision.

Rigby Cooke Lawyers is delighted to share that we have been recognised among the best law firms in Melbourne for five areas of law in the second edition of Best Law Firms™ – Australia.

Case note: Naden v Catholic Schools Broken Bay Limited as Trustee for the Catholic Schools Broken Bay Trust [2025] FWCFB 82

The Full Bench of the Fair Work Commission (FWC) has held that a school wrongly refused a teacher’s flexible working arrangement request, because its response did not meet all of the requirements set out in the Fair Work Act 2009 (Cth) (FW Act).

Being served with a subpoena can be stressful and daunting. However, you should not delay or fail to act upon receiving a subpoena.

Outlined below are key features of subpoenas.

In response to growing concerns over online harassment and the malicious exposure of personal information, the Australian Government introduced new criminal offences targeting doxxing in the Privacy and Other Legislation Amendment Act 2024 (Cth) in December 2024.

In this article, we explain doxxing and the two new criminal offences, which are now part of the Criminal Code Act 1995 (Cth).

The Aged Care Act 2024 (Cth) (Act) commences 1 July this year. The Act promotes the rights of those who access aged care services funded by the Australian Government and includes changes centred around the needs of patients. The reform comes as a result of concerns about various unsatisfactory examples of substandard care raised before the Royal Commission into Aged Care Quality and Safety, established in 2018.

In late 2024, the Privacy and Other Legislation Amendment Act 2024 (Cth) introduced a new statutory tort for serious invasion of privacy. This development marks a significant evolution in the Australian privacy law legal landscape, providing individuals with a clear and actionable right to seek redress for serious breaches of their privacy. It reflects growing public concern over personal information misuse and affirms the importance and value placed on privacy protection.

In this article, we explain the elements of the new tort of the serious invasion of privacy, the defences available for defendants and the damages available to complainants.

Over recent months, the Fair Work Commission (FWC) has decided on a number of cases involving disputes over breaches of workplace alcohol and drug (AD) policies.

In Benjamin Unicomb v SESLS Industrial Pty Ltd (U2024/8974), the FWC found that the termination of an employee for breaching the AD policy was unfair, and that employers need to consider if employees have understood the policy before the employee is sacked.

On 20 May 2025, Treasurer Jaclyn Symes handed down the Victorian State Budget 2025-26. While no new taxes have been announced, there is no relief in sight for landowners in respect of the various taxes currently in place. These include transfer duty, land tax, vacant residential land tax, foreign purchaser additional duty, absentee owner surcharge, and windfall gains tax.

The Australian federal election held on 3 May 2025 resulted in a decisive victory for the incumbent Australian Labor Party (ALP), which not only increased its majority in the House of Representatives but also expanded its presence in the Senate. This strengthened position enhances the ALP government’s ability to pass legislation to advance its policy initiatives.

Following these changes, there will be impacts for certain industries arising from the election.

Case note: Ms Jessica Dickson v Mr Felipe Cespedes & Susann Kovacs [2025] FWC 1218

The Fair Work Commission (FWC) has found a nanny who was paid cash-in-hand and who had agreed to be labelled as a contractor was an employee for the purposes of dealing with a general protections dismissal dispute. In the decision, Deputy President Butler examined the ordinary meanings of employee and employer and their relationships with the meaning of contractor.

Contracts are the foundation upon which legal rights, obligations and expectations are built. The essential function of a contract is to create a binding legal relationship between contracting parties. In theory, they are designed to clearly define the mutual understanding and commitments made by the contracting parties. However, in practice, this clarity is not always reflected in the final contract terms. This can lead to unnecessary disputes, often resulting in protracted and costly litigation.