Not for profit income tax exemption : is there a hole in the bucket, dear Henry?

Australia’s Future Tax System Review, headed by the then head of the Australian Treasury, and the Productivity Commission’s Research Report on the not for profit sector, both examined the state of tax concessions to Australia’s not for profit sector in the light of the High Court’s decision in Commissioner of Taxation v Word Investments Ltd. Despite being unable to quantify with any certainty the pre- or post-Word Investments cost of the tax concessions, both Reports indicated their support for continuation of the income tax exemption. However, the government acted in the 2011 Budget to target the not for profit income tax concessions more precisely, mainly on competitive neutrality grounds. This article examines the income tax exemption by applying the five taxation design principles, proposed in the Australia’s Future Tax System Review, for assessing tax expenditure. The conclusion is that the exemptions can be justified and, further, that a rationale for the exemption can be consistent with the reasoning in the Word Investments case.

MIA – Musings in appreciation

Stuart Cunningham has been a regular contributor to MIA since 1987, and was one of the six editors appointed to manage MIA after Henry Mayer’s death in 1991.

Advantages and disadvantages of techniques for transforming and analyzing chiropteran echolocation calls

Bat researchers currently use a variety of techniques that transform echolocation calls into audible frequencies and allow the spectral content of a signal to be viewed and analyzed. All techniques have limitations and an understanding of how each works and the effect on the signal being analyzed are vital for correct interpretation. The 3 most commonly used techniques for transforming frequencies of a call are heterodyne, frequency division, and time expansion. Three techniques for viewing spectral content of a signal are zero-crossing, Fourier analysis, and instantaneous frequency analysis. It is important for bat researchers to be familiar with the advantages and disadvantages of each technique.

Point Henry Bushfire Safety : 10 Year Plan

Bushfire responsive design and management strategy at the bioregion scale. 248 Page document containing text, original designs, photographs, masterplans and critique - created as an alternative community-based strategy for risk mitigation and management reponse to bushfire in the Point Henry and Bremer Bay region of Western Australia. Document drafted as an alternative to a local government commissioned plan which had many shortcomings. It was presented as a 'powerpoint' presentaion at a public meeting in Bremer Bay on 7th April 2014 and disseminated to local community members and councillors to encourage public debate and feedback to the Shire of Jerramungup, WA.

The influence of Lord Robert Baden-Powell on the development of the Boy Scout Movement with observations on its operation in Queensland 1907-1937

The purpose of the Boy Scout Movement was to create boys who were honest, obedient to constituted authority and loyal to the King and the British Empire. This thesis examines the influence that Scouting's founder, Lord Robert Baden-Powell, had on the development of Scouting in Queensland in the period 1907 to 1937, and concludes that that influence was profound. Baden-Powell conceived the Boy Scout Movement, and its non-formal educative method as an answer to some of the social, economic, and political problems at the beginning of the twentieth century – a paradigm recognised and acknowledged by educators of the day.

Gudinski, by Stuart Coupe is a wild and fast ride

Review of Stuart Coupe's biography of Australian music legend Michael Gudinski.