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.

The case for Sheilas, Wogs and Poofters by Johnny Warren

If you had to argue for the merits of one Australian book, one piece of writing, what would it be? Welcome to our occasional series in which our authors make the case for a work of their choosing. See the end of this article for information on how to get involved. The late Johnny Warren – also known as Captain Socceroo – was a legend of Australian football. He is fondly remembered as a player, coach, administrator, writer and broadcaster, and the award for the best player in the A-League is named the Johnny Warren Medal. And yet his 2002 biography Sheilas, Wogs and Poofters, an Incomplete Biography of Johnny Warren and Soccer in Australia, which he co-wrote with Andy Harper and Josh Whittington, seems eternally destined to raise eyebrows...

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.

Senator Elizabeth Warren fights the White House over the secret Trans-Pacific Partnership #TPP #TPPA

In his visit to the G20 in Brisbane, President Barack Obama sought to promote his ambitious Pacific Rim trade agreement — the Trans-Pacific Partnership (TPP). He told an audience at the University of Queensland: We’ll keep leading the effort to realize the Trans-Pacific Partnership to lower barriers, open markets, export goods, and create good jobs for our people. But with the 12 countries of the TPP making up nearly 40 percent of the global economy, this is also about something bigger. It is our chance to put in place new, high standards for trade in the 21st century that uphold our values. So, for example, we are pushing new standards in this trade agreement, requiring countries that participate to protect their workers better and to protect the environment better, and protect intellectual property that unleashes innovation, and baseline standards to ensure transparency and rule of law.

Genetic studies of body mass index yield new insights for obesity biology

Obesity is heritable and predisposes to many diseases. To understand the genetic basis of obesity better, here we conduct a genome-wide association study and Metabochip meta-analysis of body mass index (BMI), a measure commonly used to define obesity and assess adiposity, in up to 339,224 individuals. This analysis identifies 97 BMI-associated loci (P < 5 × 10−8), 56 of which are novel. Five loci demonstrate clear evidence of several independent association signals, and many loci have significant effects on other metabolic phenotypes. The 97 loci account for ~2.7% of BMI variation, and genome-wide estimates suggest that common variation accounts for >20% of BMI variation. Pathway analyses provide strong support for a role of the central nervous system in obesity susceptibility and implicate new genes and pathways, including those related to synaptic function, glutamate signalling, insulin secretion/action, energy metabolism, lipid biology and adipogenesis.

Metabolomic and proteomic analysis of breast cancer patient samples suggests that glutamate and 12-HETE in combination with CA15-3 may be useful biomarkers reflecting tumour burden

Evaluation of protein and metabolite expression patterns in blood using mass spectrometry and high-throughput antibody-based screening platforms has potential for the discovery of new biomarkers for managing breast cancer patient treatment. Previously identified blood-based breast cancer biomarkers, including cancer antigen 15.3 (CA15-3) are useful in combination with imaging (computed tomography scans, magnetic resonance imaging, X-rays) and physical examination for monitoring tumour burden in advanced breast cancer patients. However, these biomarkers suffer from insufficient levels of accuracy and with new therapies available for the treatment of breast cancer, there is an urgent need for reliable, non-invasive biomarkers that measure tumour burden with high sensitivity and specificity so as to provide early warning of the need to switch to an alternative treatment. The aim of this study was to identify a biomarker signature of tumour burden using cancer and non-cancer (healthy controls/non-malignant breast disease) patient samples. Results demonstrate that combinations of three candidate biomarkers from Glutamate, 12-Hydroxyeicosatetraenoic acid, Beta-hydroxybutyrate, Factor V and Matrix metalloproteinase-1 with CA15-3, an established biomarker for breast cancer, were found to mirror tumour burden, with AUC values ranging from 0.71 to 0.98 when comparing non-malignant breast disease to the different stages of breast cancer. Further validation of these biomarker panels could potentially facilitate the management of breast cancer patients, especially to assess changes in tumour burden in combination with imaging and physical examination.