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.

Digital archives and cultural memory : discovering lost histories in digitised Australian children's literature 1851-1945

A recent Australian literature digitisation project uncovered some surprising discoveries in the children’s books that it digitised. The Children’s Literature Digital Resources (CLDR) Project digitised children’s books that were first published between 1851 to 1945 and made them available online through AustLit: The Australian Literature Resource. The digitisation process also preserved, within the pages of those books, a range of bookplates, book labels, inscriptions, and loose ephemera. This material allows us to trace the provenance of some of the digitised works, some of which came from the personal libraries of now-famous authors, and others from less celebrated sources. These extra-textual traces can contribute to cultural memory of the past by providing evidence of how books were collected and exchanged, and what kinds of books were presented as prizes in schools and Sunday schools. They also provide insight into Australian literary and artistic networks, particularly of the first few decades of the 20th century. This article describes the kinds of material uncovered in the digitisation process and suggests that the material provides insights into literary and cultural histories that might otherwise be forgotten. It also argues that the indexing of this material is vital if it is not to be lost to future researchers.

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.