What is Acceptance?

• Atiyah points out that even if two parties draw up separate, identical offers on negotiated terms, such a
situation would not create a contract because there is not acceptance. The two offers are isolated,
independent acts and one is not given in return for the other. Though the parties are in agreement here,
they have not entered an agreement. [Relying on Tinn v Hoffman & Co.]

• Anson states that two manifestations of a willingness to make the same bargain do not constitute a contract
unless one is made with reference to the other.
• Acceptance must be absolute and unconditional – it must indicate a willingness to contract on the exact
same terms of the offer.
• Atiyah argues that acceptance cannot be conditional. Pollock & Mulla: An acceptance of an offer can be
conditional or absolute. If it is conditional, then the offer may be revoked at any time until such time as the
acceptance is absolute. But this interpretation contradicts S 7 which incorporates the ‘mirror image’ rule.

• A bare mental intention of accepting an offer is insufficient, it must be communicated through words or
conduct. See Harvey v Facey.