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.

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.

Who gets the deposit when trustees for a bankrupt buyer disclaim a real estate contract?

The decision of Henry J in Majet v Goggin and Miller (as joint and several trustees of bankrupt estate of Brett-Hall) [2015] QSC 38 dealt with the fate of a deposit that was paid under a real estate contract that did not complete in unusual circumstances.

Attitudes Towards Modern Living: The Mid-century Showrooms of Herman Miller and Knoll Associates

The independent manufacturer’s furniture showroom, as defined by Herman Miller and Knoll in the mid-twentieth century, presented a highly controlled and controllable context in which both companies and their designers familiarized American architects, designers and consumers with new ideas about living with modern furniture and architecture. Embracing consumerism within a modernist idiom, these mid-century furniture showrooms provided a unique interior typology wherein the reconciliation of modernism, mass-produced goods and personal expression was not only possible, but also accessible. Challenging long-held practices and beliefs within the nation’s conservative home furnishings market, Herman Miller and Knoll superseded retail buyers by reaching out directly to customers. The independently-run showrooms allowed both companies to engage their customers in a sophisticated and sustained proposition about the role of modern furniture and architecture in daily life. Examining the showrooms designed for Herman Miller and Knoll Associates during the latter 1940s and early 1950s, this article explores the ways in which these spaces were utilized as both laboratories and showcases, demonstrating the adaptability of modern furniture and interiors to individual lifestyles. Key words Charles and Ray Eames display design furniture Herman Miller Knoll Associates modernism showrooms

The Mid-Century Showroom: Knoll, Herman Miller and the Retail Exhibition of Modern American Design

Although occasionally illustrated and referenced in contemporary histories of modern furniture and design, there is surprisingly little critical discussion or consideration of the role of the showroom in the promotion and dissemination of modern design during the mid-twentieth century. In these years, when the American lifestyle was popularly articulated and forcefully propagandized, the furniture showroom served as a principle site of professional and public indoctrination. Appropriating display techniques from modern exhibition design to showcase the American lifestyle as an abstracted, spatially integrated art form, the showroom provided an unencumbered landscape ideally suited to camera’s lens and the public’s imagination. Leading modern American furniture manufacturers, such as Herman Miller and Knoll Associates collaborated with major cultural institutions as well as department stores and retailers to maximize exposure and consumer demand for their products. Through such integrated marketing and merchandising strategies, showrooms also contributed to the broader social project to educate American consumers about modern design and the advantages of modern living. Related to the many model home programs and “good design” exhibitions of the 1950s, the furniture showroom occupies a unique place within the history and discourse of the postwar era. The peculiarities of the furniture showroom and its position as a point of intersection between the trade and the consumer, the commercial and the cultural, and the aesthetic and the ideological form the focus of this study.