Tax and equality in 1972: The case of Lodge v FCT

This paper is part of a larger project described at http://www.law.uq.edu.au/australian-feminist-judgments-project as follows: This project draws its inspiration from two significant recent developments in law and feminist scholarship. The first has been the emergence in Canada and the UK of feminist judgment-writing projects, in which feminist academics, lawyers and activists have written alternative judgments in a series of legal cases, imagining the different decision that might have been made by a feminist judge hearing the case. The second has been the incremental shift in recent years in the number of women judges and Magistrates presiding in courts and tribunals throughout Australia. As part of this project, a group of scholars will write alternative feminist judgments. This paper is one of the alternative feminist judgements. The case used for this discussion is Lodge v Federal Commissioner of Tax [1972] HCA 49. In that case, a woman, earning income by way of commission in her occupation as a law costs clerk, which she carried out at her home, claimed to deduct from her assessable income child care fees that enabled her to devote time and attention to her work. The High Court held that no right to a deduction had arisen. It found that, although the purpose of the expenditure was for gaining assessable income, it did not take place in, or in the course of, preparing bills of cost. Further, the expenditure was of a ‘private or domestic’ nature. This seminal taxation decision, which prevents deductions for childcare, has broad financial ramifications for workers in the home and those with childcare responsibilities. It designates childcare duties as ‘private’, notwithstanding the need for these in order, particularly for women, to work in the public sphere.

Driver response time of queuing vehicles at urban signalized intersections

Driver response (reaction) time (tr) of the second queuing vehicle is generally longer than other vehicles at signalized intersections. Though this phenomenon was revealed in 1972, the above factor is still ignored in conventional departure models. This paper highlights the need for quantitative measurements and analysis of queuing vehicle performance in spontaneous discharge pattern because it can improve microsimulation. Video recording from major cities in Australia plus twenty two sets of vehicle trajectories extracted from the Next Generation Simulation (NGSIM) Peachtree Street Dataset have been analyzed to better understand queuing vehicle performance in the discharge process. Findings from this research will alleviate driver response time and also can be used for the calibration of the microscopic traffic simulation model.

The noblest of professions : schoolmasters at Hastings 1872-1894

The Noblest of Professions: Schoolmasters at Hastings 1872-1894 is a skilfully developed study of educational developments outside the Australian metropolises and in a small, but significant, pioneering rural community in the late colonial period. It is an important contribution to the formerly neglected field of local and regional history in Australia. It extends our knowledge of the life experiences of the schoolmaster in an isolated community and the regard local people had for him, together with the significant and varied social and leadership roles he played regularly and occasionally in rural affairs. The rural schoolmaster and his concerns are vividly brought to life in a compelling portrayal in this book. In all a very significant contribution to Australian history and to the history of education in its regional and local context.

The rise of government in Early Childhood Education and Care following the Child Care Act 1972 : the lasting legacy of the 1990s in setting the reform agenda for ECEC in Australia

Less than twenty years on from the proclamation of the Child Care Act 1972, and introduction of funding for not-for-profit child care centres, a series of market-driven public policies paved the way for the emergence of Australia’s current ECEC quasi-market. Seeking to respond to increasing demand for work-related child care in the 1990s, and to manage associated costs, a succession of Australian Governments turned to market theory and New Public Management (NPM) principles to inform ECEC policy. Reflecting on an era of high policy activity within ECEC, this paper examines a series of policy events and texts that set the course for the reform agenda that was to ensue in ECEC.

Book review: "Hip Hop Japan: Rap and the Paths of Cultural Globalization’ by Ian Condry, Durham: Duke University Press

Had it been published a decade earlier, Hip-hop Japan might have been cited as a good example of the kind of multi-sited ethnography George Marcus (1998) proposes. Hip-hop Japan is a critical study of cultural globalisation. It presents as much theoretical interpretation, discussions of Japanese popular culture in general, and reviews of formulations of the Japanese self by Japanese scholars, as it does of Japanese hip-hop per se. In fact, the latter is relatively thinly described, as Condry’s project is to demonstrate how Japanese hip-hop’s particularities are made up from a mix of US hip-hop, Japanese modes of fandom, contestatory uses of the Japanese language and the specific logics of the Japanese popular music recording industry. The book journeys into these worlds as much as it does into the world of Japanese hip-hop.