A taxing definition — a comment on the industry commission's draft proposals for defining community social welfare organisations

The draft report of the Industry Commission's charitable organisations inquiry introduces a new term for nonprofit organisations delivering human services. The new term is "community social welfare organisation" or "CSWO". The report recommends that tax deductibility of donations be extended such organisations. It then hints at making the definition of CSWO a standard criteria for state taxation exemptions. This paper examines the definition of the new term community social welfare organisation and charts its possible consequences if adopted by the federal government. The promise of tax deductibility status to previously shunned organisations is largely illusory. The Commission's aim of simplification through clarification of the definition is flawed and will not reduce the administration costs for the Australian Tax Office (ATO) or organisations.

Taxation of multinational banks : using formulary apportionment to reflect economic reality

The taxation of multinational banks is currently governed by general principles of international tax. However, there are characteristics exclusive to multinational banks that may warrant consideration of a separate taxing regime, as the current system does not produce a result that accurately reflects the economic source of the income or the location of the economic activity. The suggested alternative is unitary taxation using global formulary apportionment.

Nonprofit organisations and value added (GST) taxation

The subject of this paper is the changes in the taxation of non-profit organisations which seem to be more or less inherent in the value added taxes. The Australian federal Coalition's proposed goods and services tax will be part of the discussion.

Nonprofit organisations face a restructuring state : the case of local social services in the Hunter region of New South Wales

This paper is concerned with certain of the characteristics of local social services, and their role in a restructuring Australian welfare state. I am particularly concerned with the distinctive gender characteristics of these organisations, because in comparison with most other organisations they have a feminised quality. This partly mirrors women's traditional role of undertaking the major part of the caring labour of society. However, simultaneously work in these organisation deviates from more traditional patterns where employed women occupy subordinate positions. In many community organisations, women occupy leadership roles. The analysis here is concerned with the apparently paradoxical nature of these organisations in their capacity to entrench traditional gender roles and to challenge these by allowing women to fill management positions. It is also concerned to examine whether changes that have been occurring in the community services sector over the last two decades are likely to enhance women's general position in the society, or diminish the power exercised by women. The paper draws in a preliminary way on a study of local services in the Hunter Region of NSW undertaken in the latter half of 1992. These preliminary findings are set against the broader picture of developments in the contemporary welfare state.

"Money pouring out of its ears" : on the taxation of really profitable nonprofit organisations in Australia

Under current law Australia appears to be a tax haven for certain non-governmental institutions. Millions of ordinary business income may go untaxed and the deductibility for donations is unlimited - both are very generous tax measures in an international context. The basic problems of most Australian nonprofit organisations are not taxation; they are just that: nonprofit. Anybody interested in the non-governmental sector should be willing to face the question: What is an equitable tax treatment? The short-term tactic of ducking the question may not be the best or most beneficial long term strategy.

Effect on charitable bodies of taxation alternations

It appears that the Industry Commission terms of reference will include a review of (among other things) the appropriateness of the present taxation treatment of charitable organisations. It is uncertain exactly which taxation treatments might be reviewed. However, at a federal government level, a review of the current taxation treatment of charitable organisations could refer to a review of the following taxation measures...

Nonprofits and the GST : don't sign anything until you've read the fine print, (if you can find it to read!)

On 13 August, 1997 Prime Minister Mr Howard announced five principles as a foundation for a Tax Reform Package to revitalise the Australian economy. They were that: 1. there should be no overall increase in the overall tax burden; 2. any new taxation system should involve major reductions in personal income tax with special regard to the taxation treatment of families; 3. consideration should be given to a broad-based indirect tax to replace some or all of the existing indirect taxes; 4. there would be appropriate compensation for those deserving of special consideration; and 5. reform of Commonwealth-State financial relations must be addressed...

Introduction

Australia is presently witnessing concerted federal government policy initiatives to reform many aspects of the Australian Third Sector with an initial emphasis on charity organisations. Policy initiatives include the establishment of a new federal regulator, the Australian Charities and Not-for-profits Commission (ACNC), a national online financial reporting register, a statutory definition of charity, a tightening of taxation regulation and exemption including an unrelated business income tax and national fundraising regulation. This ambitious policy programme has had a gestation over 15 years of government inquiries lamenting lax, inconsistent and complex state-based regulation, and seeking a coherent and modern regulatory environment for nonprofit organisations, which are increasingly being used by the state to deliver outsourced community services..

User participation in the categorisation of the State Library of Queensland digital image collections: characteristics, motivations and experiences

In 2010, the State Library of Queensland (SLQ) donated their out-of-copyright Queensland images to Wikimedia Commons. One direct effect of publishing the collections at Wikimedia Commons is the ability of general audiences to participate and help the library in processing the images in the collection. This paper will discuss a project that explored user participation in the categorisation of the State Library of Queensland digital image collections. The outcomes of this project can be used to gain a better understanding of user participation that lead to improving access to library digital collections. Two techniques for data collection were used: documents analysis and interview. Document analysis was performed on the Wikimedia Commons monthly reports. Meanwhile, interview was used as the main data collection technique in this research. The data collected from document analysis was used to help the researchers to devise appropriate questions for interviews. The interviews were undertaken with participants who were divided into two groups: SLQ staff members and Wikimedians (users who participate in Wikimedia). The two sets of data collected from participants were analysed independently and compared. This method was useful for the researchers to understand the differences between the experiences of categorisation from both the librarians’ and the users’ perspectives. This paper will provide a discussion on the preliminary findings that have emerged from each group participant. This research provides preliminary information about the extent of user participation in the categorisation of SLQ collections in Wikimedia Commons that can be used by SLQ and other interested libraries in describing their digital content by their categorisations to improve user access to the collection in the future.

State cycles, initialization and the Trivium stream cipher

Trivium is a keystream generator for a binary additive synchronous stream cipher. It was selected in the final portfolio for the Profile 2 category of the eSTREAM project. The keystream generator is constructed using bit- based shift registers. In this paper we present an alternate representation of Trivium using word-based shift registers, with a word size of three bits. This representation is useful for determining cycles of internal state values. Under this representation it is clear that the state space can be partitioned into subspaces and that over some of these subspaces the state update function is effectively linear. The role of the initialization process is critical in ensuring the states used for generating keystream are updated nonlinearly at some point, as the state update function alone does not provide this.

Maintenance optimisation of a multi-state series-parallel system considering economic dependence and state-dependent inspection intervals

This paper presents a maintenance optimisation method for a multi-state series-parallel system considering economic dependence and state-dependent inspection intervals. The objective function considered in the paper is the average revenue per unit time calculated based on the semi-regenerative theory and the universal generating function (UGF). A new algorithm using the stochastic ordering is also developed in this paper to reduce the search space of maintenance strategies and to enhance the efficiency of optimisation algorithms. A numerical simulation is presented in the study to evaluate the efficiency of the proposed maintenance strategy and optimisation algorithms. The simulation result reveals that maintenance strategies with opportunistic maintenance and state-dependent inspection intervals are more cost-effective when the influence of economic dependence and inspection cost is significant. The study further demonstrates that the optimisation algorithm proposed in this paper has higher computational efficiency than the commonly employed heuristic algorithms.

Evaluation of implementation of a healthy food and drink supply strategy throughout the whole school environment in Queensland state schools, Australia

BACKGROUND/OBJECTIVES: This paper reports on the evaluation of the Smart Choices healthy food and drink supply strategy for Queensland schools (Smart Choices) implementation across the whole school environment in state government primary and secondary schools in Queensland, Australia. SUBJECTS/METHODS: Three concurrent surveys using different methods for each group of stakeholders that targeted all 1275 school Principals, all 1258 Parent and Citizens’ Associations (P&Cs) and a random sample of 526 tuckshop convenors throughout Queensland. Nine hundred and seventy-three Principals, 598 P&Cs and 513 tuckshop convenors participated with response rates of 78%, 48% and 98%, respectively. RESULTS: Nearly all Principals (97%), P&Cs (99%) and tuckshop convenors (97%) reported that their school tuckshop had implemented Smart Choices. The majority of Principals and P&Cs reported implementation, respectively, in: school breakfast programs (98 and 92%); vending machine stock (94 and 83%); vending machine advertising (85 and 84%); school events (87 and 88%); school sporting events (81 and 80%); sponsorship and advertising (93 and 84%); fundraising events (80 and 84%); and sporting clubs (73 and 75%). Implementation in curriculum activities, classroom rewards and class parties was reported, respectively, by 97%, 86% and 75% of Principals. Respondents also reported very high levels of understanding of Smart Choices and engagement of the school community. CONCLUSIONS: The results demonstrated that food supply interventions to promote nutrition across all domains of the school environment can be implemented successfully.

The exemplification of governance principles within state asset management laws and policies : the case of Indonesia

This chapter reviews aspects of the challenge of reviewing and reforming Indonesian practice within state asset management law and policy specifically related to public housing, public buildings, parklands, and vacant land. A critical issue in beginning this review is how Indonesia currently conceptualizes the notion of asset governance and how this meaning is embodied in recent changes in law and policy and importantly in options for future change. This chapter discusses the potential complexities uniquely Indonesian characteristics such as decentralisation and regional autonomy regime, political history, and bureaucratic culture.

Dynamic equivalent state estimation for multi-area power systems with synchronized phasor measurement units

This paper proposes a new approach for state estimation of angles and frequencies of equivalent areas in large power systems with synchronized phasor measurement units. Defining coherent generators and their correspondent areas, generators are aggregated and system reduction is performed in each area of inter-connected power systems. The structure of the reduced system is obtained based on the characteristics of the reduced linear model and measurement data to form the non-linear model of the reduced system. Then a Kalman estimator is designed for the reduced system to provide an equivalent dynamic system state estimation using the synchronized phasor measurement data. The method is simulated on two test systems to evaluate the feasibility of the proposed method.