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.

An examination of how the military, the conservative press and ministerialist politicians generated support within Queensland for the war in South Africa in 1899 and 1900

This thesis examines the role of conservative newspaper proprietors and editors to generate support for war against the Boers in South Africa. The thesis utilises Rune Ottosen's theoretical model concerning newspapers creating a pro-war mentality, and S.E. Finer's theory on the influences of the military on civilian Government. The pivotal supportive roles of Governor Lamington and Premiers Dickson and Philp and the oppositional role of Premier Dawson are also examined.

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.

World architecture 1900-2000 : A critical mosaic : Southeast Asia and Oceania [Volume 10]

"World Architecture records the major architectural contributions made in all regions of the world to the development of human culture. Grouped into 10 geographical regions and representing five twenty-year-periods, the buildings have been selected by approximately 80 eminent international architectural critics. Each volume contains 100 buildings from one particular region, each object accompanied by an analytical text as well as by drawings and photographs. Introduction essays by the general editor, Kenneth Frampton, and the editor(s) of each volume complete the survey. The series comprises 10 volumes. The books are handsome, linen-bound and stitched, generously formatted (21,5 x 28,5 cm/8,4 x 11 inches) and contain approx. 300 pages and 400 colour prints each. This unique project gives the most precise and authoritative description of 1000 of the century's most notable buildings. Countries: Brunei, Burma, Cambodia, Indonesia, Laos, Malaysia, The Philippines, Singapore, Thailand, Vietnam and Australia, New Zealand, Papua New Guinea, and Oceania."