Case study of Queensland state taxation

1. Like the Commonwealth Tax regime, state taxation legislation has now ballooned in size from the good old days when life and tax were relatively simple issues. 2. This case study of Queensland state taxation will examine the following taxes affecting churches and charities in this state: (a) Stamp Duty (b) Land Tax; and (c) Local Authority Rates 3. Each type of tax will be considered in turn. A brief legislative history of the statutory instruments governing these taxes will be given with a closer examination of the present schemes. Relevant judicial pronouncements will be considered and some open discussion of real life examples. 4. It is submitted that the regular donors to our worthy charities and the dedicated weekly churchgoers would have absolutely no idea: (a) that indirectly the value of their donations and weekly offerings are increasingly being eroded by the imposts of Government not only in terms of the amounts of those imposts but the enormous administrative burden of coping with the legislation; (b) of the complexity of the taxation legislation affecting their churches and charities; or (c) that their churches and charities are even paying taxes.

A select and annotated bibliography of nonprofit taxation

It seems likely that the Industry Commission Inquiry on Charitable Organisations will include a reference to examine the state of taxation and charities. There will no doubt be discussions on the taxation benefits enjoyed by charities. These benefits include not only the exemption from being liable for income tax and enjoying the status of being a "deductible body" for the purpose of gifts, but also fringe benefits tax, sales tax, land tax, stamp duty, financial institutions duty, local government rates and charges as well as electricity, gas, telephone and motor vehicle concessions.

Influence of pre-exsiting surface defects on the vibrational properties of Ag nanowires

Large-scale molecular dynamics simulations are performed to characterize the effects of pre-existing surface defects on the vibrational properties of Ag nanowires. It is found that the first order natural frequency of the nanowire appears insensitive to different surface defects, indicating a defect insensitivity property of the nanowire’s Young’s modulus. In the meanwhile, an increase of the quality (Q)-factor is observed due to the presence of defects. Particular, a beat phenomenon is observed for the nanowire with the presence of a surface edge defect, which is driven by a single actuation. It is concluded that different surface defects could act as an effective mean to tune the vibrational properties of nanowires. This study sheds lights on the better understanding of nanowire’s mechanical performance when surface defects are presented, which would benefit the development of nanowire-based devices.

An extension to the rank constraint for improving the reliability of stereo matching algorithms using the rank transform

The rank transform is one non-parametric transform which has been applied to the stereo matching problem The advantages of this transform include its invariance to radio metric distortion and its amenability to hardware implementation. This paper describes the derivation of the rank constraint for matching using the rank transform Previous work has shown that this constraint was capable of resolving ambiguous matches thereby improving match reliability A new matching algorithm incorporating this constraint was also proposed. This paper extends on this previous work by proposing a matching algorithm which uses a dimensional match surface in which the match score is computed for every possible template and match window combination. The principal advantage of this algorithm is that the use of the match surface enforces the left�right consistency and uniqueness constraints thus improving the algorithms ability to remove invalid matches Experimental results for a number of test stereo pairs show that the new algorithm is capable of identifying and removing a large number of in incorrect matches particularly in the case of occlusions

Queensland property legislation update

This article discusses the legislative changes introduced by the new Government in Queensland in 2012 and their impact on property transactions. The changes generally relate to the government’s mandate to reduce red tape in property transactions as well as election promises to reintroduce the stamp duty reduction for the purchase of a home and wind back the previous government’s changes to the lot entitlement provisions of the Body Corporate and Community Management Act 1997.

A novel testing system for a Cycloidal drive

At present, for mechanical power transmission, Cycloidal drives are most preferred - for compact, high transmission ratio speed reduction, especially for robot joints and manipulator applications. Research on drive-train dynamics of Cycloidal drives is not well-established. This paper presents a testing rig for Cycloidal drives, which would produce data for development of mathematical models and investigation of drive-train dynamics, further aiding in optimising its design

Power electronic converters for high power ultrasound transducers

Piezoelectric transducers convert electrical energy to mechanical energy and play a great role in ultrasound systems. Ultrasound power transducer performance is strongly related to the applied electrical excitation. To have a suitable excitation for maximum energy conversion, it is required to analyze the effects of input signal waveform, medium and input signal distortion on the characteristic of a high power ultrasound system (including ultrasound transducer). In this research, different input voltage signals are generated using a single-phase power inverter and a linear power amplifier to excite a high power ultrasound transducer in different medium (water and oil) in order to study the characteristic of the system. We have also considered and analyzed the effect of power converter output voltage distortions on the performance of the high power ultrasound transducer using a passive filter.

Deformation behaviour of nanocrystalline Mg-AI alloys during nanoindentation

The deformation behaviour of Mg-5%AI alloys and its dependence with gain size and strain rate were investigated using nanoindentation. The grain sizes were successfully reduced below 100 nm via mechanical alloying method. It was found that the strain rate sensitivity increased with decreasing grain size. The smaller activation volumes and the plastic deformation mechanisms involving grain boundary activities are considered to contribute to the increase of strain rate sensitivity in the nanocrystalline alloys.

Parallel and series configurations of flyback converter for pulsed power applications

Advances in solid-state switches and power electronics techniques have led to the development of compact, efficient and more reliable pulsed power systems. Although, the power rating and operation speed of the new solid-state switches are considerably increased, their low blocking voltage level puts a limits in the pulsed power operation. This paper proposes the advantage of parallel and series configurations of pulsed power modules in obtaining high voltage levels with fast rise time (dv/dt) using only conventional switches. The proposed configuration is based on two flyback modules. The effectiveness of the proposed approach is verified by numerical simulations, and the advantages of each configuration are indicated in comparison with a single module.

A study of hydrogen gas sensing performance of Pt/Graphene/GaN devices

In this work, we present an investigation on Pt/graphene/GaN devices for hydrogen gas sensing applications. The graphene layer was deposited on GaN substrate using a chemical vapour deposition (CVD) technique and was characterised via Raman and X-ray photoelectron spectroscopy. The current-voltage (I-V) and dynamic response of the developed devices were investigated in forward and reverse bias operation at an optimum temperature of 160°C. Voltage shifts of 661.1 and 484.9 mV were recorded towards 1% hydrogen at forward and reverse constant bias current of 1 mA, respectively.

Pt/MoO3 nano-flower/SiC Schottky diode based hydrogen gas sensor

In this paper, we report the development of a novel Pt/MoO3 nano-flower/SiC Schottky diode based device for hydrogen gas sensing applications. The MoO3 nanostructured thin films were deposited on SiC substrates via thermal evaporation. Morphological characterization of the nanostructured MoO3 by scanning electron microscopy revealed randomly orientated thin nanoplatelets in a densely packed formation of nano-flowers with dimensions ranging from 250 nm to 1 μm. Current-voltage characteristics of the sensor were measured at temperatures from 25°C to 250°C. The sensor showed greater sensitivity in a reverse bias condition than in forward bias. Dynamic response of the sensor was investigated towards different concentrations of hydrogen gas in a synthetic air mixture at 250°C and a large voltage shift of 5.7 V was recorded upon exposure to 1% hydrogen.

Pt/SnO2 nanowires/SiC based hydrogen gas sensor

Pt/SnO2 nanowires/SiC based metal-oxidesemiconductor (MOS) devices were fabricated and tested for their gas sensitivity towards hydrogen. Tin oxide (SnO2) nanowires were grown on SiC substrates by the vapour liquid solid growth process. The material properties of the SnO2 nanowires such as its formation and dimensions were analyzed using scanning electron microscopy (SEM). The currentvoltage (I-V) characteristics at different hydrogen concentrations are presented. The effective change in the barrier height for 0.06 and 1% hydrogen were found to be 20.78 and 131.59 meV, respectively. A voltage shift of 310 mV at 530°C for 1% hydrogen was measured.

CASNS - A heuristic algorithm for the nesting of irregular-shaped sheet-metal blanks

This article reports on the design and implementation of a computer-aided sheet nesting system (CASNS) for the nesting of two-dimensional irregular-shaped sheet-metal blanks on a given sheet stock or coil stock. The system is designed by considering several constraints of sheet-metal stamping operations, such as bridge width and grain orientation, and design requirements such as maximizing the strength of the part hen subsequent bending is involved, minimization of scrap, and economic justification for'a single or multiple station operation. Through many practical case studies, the system proves its efficiency, effectiveness and usefulness.

CADDS: an automated die design system for sheet-metal blanking

This article reports on the design and implementation of a Computer-Aided Die Design System (CADDS) for sheet-metal blanks. The system is designed by considering several factors, such as the complexity of blank geometry, reduction in scrap material, production requirements, availability of press equipment and standard parts, punch profile complexity, and tool elements manufacturing method. The interaction among these parameters and how they affect designers' decision patterns is described. The system is implemented by interfacing AutoCAD with the higher level languages FORTRAN 77 and AutoLISP. A database of standard die elements is created by parametric programming, which is an enhanced feature of AutoCAD. The greatest advantage achieved by the system is the rapid generation of the most efficient strip and die layouts, including information about the tool configuration.

A Systematic review of a statistical vacuum circuit breaker model for condition monitoring

Vacuum circuit breaker (VCB) overvoltage failure and its catastrophic failures during shunt reactor switching have been analyzed through computer simulations for multiple reignitions with a statistical VCB model found in the literature. However, a systematic review (SR) that is related to the multiple reignitions with a statistical VCB model does not yet exist. Therefore, this paper aims to analyze and explore the multiple reignitions with a statistical VCB model. It examines the salient points, research gaps and limitations of the multiple reignition phenomenon to assist with future investigations following the SR search. Based on the SR results, seven issues and two approaches to enhance the current statistical VCB model are identified. These results will be useful as an input to improve the computer modeling accuracy as well as the development of a reignition switch model with point-on-wave controlled switching for condition monitoring