An examination of tax-deductible donations made by individual Australian taxpayers in 2010-11

Each year, The Australian Centre for Philanthropy and Nonprofit Studies (CPNS) at Queensland University of Technology (QUT) collects and analyses statistics on the amount and extent of tax-deductible donations made and claimed by Australians in their individual income tax returns to deductible gift recipients (DGRs). The information presented below is based on the amount and type of tax-deductible donations made and claimed by Australian individual taxpayers to DGRs for the period 1 July 2010 to 30 June 2011. This information has been extracted mainly from the Australian Taxation Office's (ATO) publication Taxation Statistics 2010-11. The 2010-11 report is the latest report that has been made publicly available. It represents information in tax returns for the 2010-11 year processed by the ATO as at 31 October 2012.

Review : "Not Quite Hollywood" -- Mark Hartley

Synopsis and review of the Australian documentary Not Quite Hollywood (Mark Hartley, 2008). Not Quite Hollywood might just as accurately have been titled Not Quite Australian Cinema. The film begins from the premise that the vast range of films it covers have been unduly overlooked by critics, historians and scholars of the Australian cinema despite often enormous box office success. Much of the blame for the marginalisation of these films is placed at the feet of former Sydney Film Festival director and long-time film critic for The Australian newspaper David Stratton, well-known to Australian audiences as one half of the ‘David and Margaret’ couple who have dominated film reviewing on Australian television for many years. Stratton’s books on the Australian film revival The Last New Wave (1980) and The Avocado Plantation (1990) are said to have set the tone for later writers by reviling or simply ignoring many of the films produced in Australia in the 1970s and 1980s in favour of a canon of films and directors deemed more culturally and artistically worthy. Perhaps predictably, Not Quite Hollywood swings the other way. The back-slapping, anecdotal, revisionist history told through the many interviews with key figures from the time is only occasionally interrupted by Bob Ellis and Phillip Adams, who are only slightly uncomfortably cast as defenders of the mainstream views. The interviews and clips from the films are interspersed with the fan-boy enthusiasms of Quentin Tarantino whose geek-chic profile and encyclopaedic knowledge of exploitation and genre cinema are milked to the full. In sharp contrast, Ellis’s scorn for these filmmakers and their films is total, but it is his withering and slanderous assessments of the characters, talents and practices of producers like Antony I Ginnane and John Lamond that leavens this sometimes stodgy stew of selfcongratulation...

12 principles for the effective supervision of creative practice higher research degrees, dispatches from the field

In late 2012 and early 2013 we interviewed 25 experienced and early career supervisors of creative practice higher research degrees. This journey spanned five universities and a broad range of disciplines including visual art, music, performing art, new media, creative writing, fashion, graphic design, interaction design and interior design. Some of the supervisors we interviewed were amongst the first to complete and supervise practice-led and practice-based PhDs; some have advocated for and defined this emergent field; and some belong to the next generation of supervisors who have confidently embarked on this exciting and challenging path. Their reflections have brought to light many insights gained over the past decade. Here we have drawn together common themes into a collection of principles and best practice examples. We present them as advice rather than rules, as one thing that the supervisors were unanimous about is the need to avoid proscriptive models and frameworks, and to foster creativity and innovation in what is still an emergent field of postgraduate supervision. It is with thanks to all of the supervisors who contributed to these conversations, and their generosity in sharing their practices, that we present their advice, exemplars and case studies.

Knowing

Directed by Alex Proyas, the Knowing is an action-packed science-fiction disaster movie. A well-known Australian director working in Hollywood, Proyas has developed an international reputation for stylised fantasy and science-fiction movies, including the neo-gothic movie The Crow (1994), the complex science-fiction film Dark City (1998), and the adaptation of Isaac Asimov’s sci-fi classic I, Robot (2004) which earned almost US$350 million theatrically worldwide. Knowing was produced for US$50 million and relies heavily upon special effects (including a visually impressive sequence of the world being destroyed) and high-octane action sequences (including a notable plane crash). Knowing’s cast included Australian actors, Rose Byrne and Ben Mendelsohn, and American actor Nicolas Cage. While Knowing received typically poor critical reviews, the movie performed well at the box-office earning over US$183 million worldwide.

A Few Best Men

Like most of Stephan Elliott’s movies, A Few Best Men is difficult to discuss without focusing on the director himself. A wedding-gone-wrong comedy, A Few Best Men is Elliott’s first Australian feature film in seventeen years. After directing the low-budget crime-thriller Frauds (1993), Elliott achieved worldwide success as writer-director of the Oscar-winning road movie Adventures of Priscilla, Queen of the Desert (1994). A quirky and visually striking film about two drag-queens and a transsexual’s journey across the harsh Australian outback in a bus named Priscilla, the movie earned over US$70 million at the international box-office and became an instant Australian classic. Elliott’s career, however, self-destructed soon after...

Art the big winner at the Oscars

Are the Academy Awards heading towards an identity crisis? This year's Academy Awards have been characterised by a major disconnect between the most popular films at the box office and socially important films deemed the 'best pictures' by the Academy. Will the popularity of a film always remain inferior to whether or not it tackles serious social issues? Can popularity in its own right ever become indicative of a film's worth? Or should the awards retain their artistic integrity and suffer declining audiences and any criticisms they receive to maintain the respect they garner within the film industry? Whatever the answers may be, the winner of this year's Academy Awards was art over commerce, but this may not always be the case.

Communication of business process models via virtual environment simulations

Games and related virtual environments have been a much-hyped area of the entertainment industry. The classic quote is that games are now approaching the size of Hollywood box office sales [1]. Books are now appearing that talk up the influence of games on business [2], and it is one of the key drivers of present hardware development. Some of this 3D technology is now embedded right down at the operating system level via the Windows Presentation Foundations – hit Windows/Tab on your Vista box to find out... In addition to this continued growth in the area of games, there are a number of factors that impact its development in the business community. Firstly, the average age of gamers is approaching the mid thirties. Therefore, a number of people who are in management positions in large enterprises are experienced in using 3D entertainment environments. Secondly, due to the pressure of demand for more computational power in both CPU and Graphical Processing Units (GPUs), your average desktop, any decent laptop, can run a game or virtual environment. In fact, the demonstrations at the end of this paper were developed at the Queensland University of Technology (QUT) on a standard Software Operating Environment, with an Intel Dual Core CPU and basic Intel graphics option. What this means is that the potential exists for the easy uptake of such technology due to 1. a broad range of workers being regularly exposed to 3D virtual environment software via games; 2. present desktop computing power now strong enough to potentially roll out a virtual environment solution across an entire enterprise. We believe such visual simulation environments can have a great impact in the area of business process modeling. Accordingly, in this article we will outline the communication capabilities of such environments, giving fantastic possibilities for business process modeling applications, where enterprises need to create, manage, and improve their business processes, and then communicate their processes to stakeholders, both process and non-process cognizant. The article then concludes with a demonstration of the work we are doing in this area at QUT.

Hollywood dominance : will it continue?

Hollywood has dominated the global film business since the First World War. Economic formulas used by governments to assess levels of industry dominance typically measure market share to establish the degree of industry concentration. The business literature reveals that a marketing orientation strongly correlates with superior market performance and that market leaders that possess a set of six superior marketing capabilities are able to continually outperform rival firms. This paper argues that the historical evidence shows that the Hollywood Majors have consistently outperformed rival firms and rival film industries in each of those six marketing capabilities and that unless rivals develop a similarly integrated and cohesive strategic marketing management approach to the movie business and match the Major studios’ superior capabilities, then Hollywood’s dominance will continue. This paper also proposes that in cyberspace, whilst the Internet does provide a channel that democratises film distribution, the flat landscape of the world wide web means that in order to stand out from the clutter of millions of cyber-voices seeking attention, independent film companies need to possess superior strategic marketing management capabilities and develop effective e-marketing strategies to find a niche, attract a loyal online audience and prosper. However, mirroring a recent CIA report forecasting a multi-polar world economy, this paper also argues that potentially serious longer-term rivals are emerging and will increasingly take a larger slice of an expanding global box office as India, China and other major developing economies and their respective cultural channels grow and achieve economic parity with or surpass the advanced western economies. Thus, in terms of global market share over time, Hollywood’s slice of the pie will comparatively diminish in an emerging multi-polar movie business.

Should funds invest in socially responsible investments during downturns?

Purpose: This paper investigates whether Socially Responsible Investment (SRI) is less sensitive to market downturns than conventional investments; the legal implications for fund managers and trustees; and possible legislative reforms to allow conventional funds more scope to invest in SRI. ----- ----- Design/methodology/approach: The paper uses the market model to estimate betas over the past 15 years for SRI funds and conventional investment funds during economic downturns, as distinct from during more ‘normal’ (non-recessionary) economic times. ----- ----- Findings: The beta risk of SRI, both in Australia and internationally, increases more than that of conventional investment during economic downturns. Traditional fund managers and trustees in Australia are therefore likely to breach their fiduciary duties if they go long - or remain long - in SRI funds during economic downturns, unless relevant legislation is reformed. ----- ----- Research limitations/implications: The methodology assumes that alpha and beta in the market model are constant. This is the subject of ongoing research. Second, it categorises the state of the market into ‘normal’ economic conditions and downturns using dummy variables. More sophisticated techniques could be used in future research. ----- ----- Practical implications: The current law would prevent conventional funds from investing in SRI. If SRI is viewed as socially desirable, useful legislative reforms could include explicitly overriding the common law to allow conventional funds to invest in SRI; introducing a 150% tax deduction or investment allowance for SRI; and allowing SRI sub-funds to obtain Deductible Gift Recipient status from the Australian Tax Office and other taxation authorities. ----- ----- Originality/value: The accurate assessment of risk in SRIs is an area which, despite its serious legal implications, is yet to be subjected to rigorous empirical investigation. Keywords - SRI, market model, GARCH, trust fund, fiduciary duties, market downturns, Australia.

The Blair Witch Project : a marketing case study

The Blair Witch Project was a low budget movie made by student filmmakers that become an international box office hit in 1999. Blair Witch was a landmark in movie marketing and distribution because it was the first time that any movie had successfully leveraged the Internet as a marketing platform to reach a wide audience. The marketing team employed a range of innovative strategies and tactics to stimulate audience demand. This case study describes and analyses the success of the marketing launch of The Blair Witch Project.It also provides an Instructors booklet comprising seven questions and answers related to the marketing success of the movie.

Charity law, advocacy and the aid/watch decision : compatibility of charitable purposes and political objects — the view from Australia

Introduction In 1952 the Nathan report stated that: Some of the most valuable activities of voluntary societies consist, however, in the fact that they may be able to stand aside from and criticize State action or inaction, in the interests of the inarticulate man in the street. Some 60 years later it remained the case that if a voluntary society wanted to gain or retain charitable status then, contrary to the Nathan report, the one thing it could not do was set itself up with the purpose of criticizing State action or inaction. This legal position was adopted by the authorities in Australia with the Australian Taxation Office (ATO) noting in Taxation Ruling TR2005/21: 102. An institution or fund is not charitable if its purpose is advocating a political party or cause, attempting to change the law or government policy, or propagating or promoting a particular point of view. So, why, if it is such a valuable activity, have governments steadfastly refused to allow charities to have as their purpose the freedom to advocate in this way and how has this situation been affected by the recent High Court of Australia decision in Aid/Watch v Commissioner of Taxation? This article proposes to address such questions. Beginning with some background history, it explains that, initially, the current constraints did not apply. Then it looks at the nature of these constraints: how does the law define what constitutes the type of political activity that a charity must not undertake? What is the rationale for prohibition? How has the judiciary contributed to the development of the law in this area in recent years? This will lead into a consideration of the Aid/Watch case and the implications arising from the recent final decision. The article concludes by reflecting on what has changed and why the view on this contentious matter now looks different from Australia.

The taxing effects of the advance pricing arrangement program: A review of APAs and their impact on stakeholders

The current transfer pricing rules contained in Australia’s taxation regime are designed to counter the underpayment of tax by businesses engaged in international related-party dealings. Currently, these transactions must take place at an arm’s length price, a requirement which is becoming increasingly difficult to demonstrate. This results in an increased risk of an audit by the Australian Taxation Office. If a taxpayer wishes to avoid the risk of an audit, and any ensuing penalties, there is one option: an advance pricing arrangement (‘APA’). An APA is an agreement whereby the future transfer pricing methodology to be used to determine the arm’s length price is agreed to by the taxpayer and the relevant tax authority or authorities. This article investigates the use of APAs as a solution to the problem of transfer pricing and considers their impact on stakeholders. It is argued that while APAs provide a valuable practical tool for multinational entities facing the challenges of the taxation of global trading under the current regime, they may not be a practical long term solution.

An examination Of tax–deductible donations made by individual taxpayers in Australia for 1999/2000

Each year QUT’s Centre of Philanthropy and Nonprofit Studies collects and analyses statistics on the extent of tax-deductible donations claimed by Australians in their individual income tax returns to deductible gift recipients (DGRs). The information presented below is based on the amount and type of tax-deductible donations claimed by Australian taxpayers to deductible gift recipients (DGRs) for the period 1 July 1999 to 30 June 2000. This information has been extracted from the Australian Taxation Office's publication Taxation Statistics 1999-2000 which provides an overview and profile of the income and taxation status of Australian taxpayers using information extracted from their income tax returns for the period 1 July 1999 to 30 June 2000. The 1999/2000 report is the latest report that has been made publicly available...

Principles of taxation law 2008

Covers the fundamental principles of the Australian tax system, providing students with guidance on reading and using tax resources such as legislation, case law and Australian Taxation Office rulings -- Back cover.

An examination of tax-deductible donations made by individual taxpayers in Australia for 1997/98

This paper analyses the amount and type of tax-deductible donations made by Australian taxpayers to charities for the period 1 July 1997 to 30 June 1998. The information has been extracted from the Australian Taxation Office's publication Taxation Statistics 1997-98 which provides an overview and profile of the income and taxation status of Australian taxpayers using information extracted from their income tax returns for the period 1 July 1997 to 30 June 1998. This report is the latest publicly available summary. At the time of writing.