Imagine that you conduct business in Tasmania and are negotiating with a prospective client in Queensland. You have made an offer on terms that it must be accepted by 11 am Eastern Standard Time on 31 January otherwise the contract will be made with a South Australian company. Your client sends by facsimile an acceptance from Queensland at 10.30 am. It is received in your office at 10.34 am but not delivered to you until 11.30 am. Is there a contract between you and the Queensland client?