Recent amendment to section 197- is it acceptable?

The majority decided in Hanel v O’Neill that directors of trustee companies
could be held personally liable to discharge the debts incurred by a
company pursuant to s 197(1) of the Corporations Act 2001 (Cth). On
18 November 2005, legislation was passed to amend s 197(1); this was to
overturn the decision. This article evaluates other relevant cases and
argues that the recent amendment to s 197 is unsatisfactory as it leaves
potential for abuse by directors of certain trustee companies. The article
suggests further reform to the section and to this end, suggests ways for
s 197 to reconcile with other parts of corporate law, such as insolvent
trading and directors’ duties.

Australian conditions imposed in stay of foreign arbitration matter

In Walter Rau Neusser Oel Und Fett AG v Cross Pacific Trading Ltd, the construction of arbitration clauses and the operation of s.7 of the International Arbitration Act 1974 (Cth) were considered - scope of the arbitration issue, mandatory stay issue and discretionary stay issue were examined.

Devil's in the detail : non-commercial business losses

When the theme for the 2008 Australasian Tax Teachers’ Conference was announced (The Devil’s in the Detail), the author immediately thought of the non-commercial losses provisions. These provisions are contained in Division 35 of the Income Tax Assessment Act 1997 (Cth) (‘ITAA 1997’) and restrict individuals from offsetting losses from non-commercial activities against other income.

Work choices : Increasing productivity, job creation and work-family balance? Not likely!

The introduction of the Workplace Relations (Work Choices) Amendment Act 2005 (Cth) has resulted in one of the most contentious changes to federal labour law in Australia’s history. There is considerable debate as to whether it has fulfilled the government’s expectations of giving ‘flexibility’ and ‘choice’ to both employees and employers or if there has been an overall deterioration in working conditions. In order to identify the impact of this legislation in the workplace, Deakin University surveyed 11,000 AHRI members throughout Australia. Preliminary results are reported in the paper but, even at this early stage, there is sufficient material to critically comment upon the changes to Australia’s industrial relations system. It appears that the vast majority of AHRI members felt that there had been no change in productivity, job creation or work-family balance and that only a few expected an improvement over the next 3 years.

Preventative detention in Australian law : issues of interpretation

This article examines the statutory interpretation of terms in Div 105 of the Criminal Code Act 1995 (Cth) . This division is the regime for preventative detention orders (PDOs), an Executive order permitting a person to be taken into custody and deprived of his/her personal liberty for the purpose of either preventing an imminent terrorist act or preserving evidence of a past terrorist act. The organisation of this article corresponds with three key features of a PDO from this description: "detention"; "Executive"; and "preventative purpose". To consider the interpretation of Div 105 , this article relies on statutory principles of interpretation, and most notably, the recent authority of Thomas v Mowbray (2007) 81 ALJR 1414 [PDF] ; [2007] HCA 33.

Advance directives and the persistent vegetative state in Victoria: a human rights perspective

With advances in medical technology, it is now possible to sustain the life of a person in a persistent vegetative state (PVS) until a decision is made to withhold or withdraw life-sustaining treatment. Who makes that decision? Under the Medical Treatment Act 1988 (Vic) there is no legally enforceable right for a person to choose, in advance, what intervention that person will and will not accept if he or she ends up in a PVS. The best that can be achieved is that a person can appoint an agent who is empowered to refuse medical treatment on the person's behalf in the event of incompetence. It is suggested that this mechanism ignores two fundamental human rights: self-determination and the inherent right to dignity. This article proposes the development of an advance directive mechanism that provides for a person to refuse, in advance, specified intervention, thereby respecting fundamental human rights and alleviating the existing need for an agent to second-guess a person's desires and best interests.

A new screen face for public service broadcasting

The contemporary broadcasting industry is characterised by technological and social change, it is increasingly competitive, and the media industry is fragmenting. New services need not necessarily compete with existing free-to-air broadcasting but could act as further incentive for audiences to invest in new equipment. New equipment will be necessary in the future as set out under the Television Broadcasting Services (Digital Conversion) Act 2000 (Cth), before the planned switch-off of analogue broadcasts planned for this year but now likely to be 2013. By then, however, audiences might already have migrated to the online environment for television and radio content as well as other services. Those that produce and deliver programs via free-to-air broadcasting need to consider what audiences do with new media in order to engage them. This will be an ongoing process as technology and audience expectations continue to change. Against such a background, this article examines how Australia’s public broadcasters are responding to the new media environment. It will consider their interactive online programs and services with specific analysis of ABC’s new ‘iView’ and ‘ABC Fora’ which offer content on-demand. It will also examine SBS online initiatives. I wish to argue that the new media offer public broadcasters new prospects to provide forums and spaces for education, entertainment, public discussion and interaction online.

Black fella land – white fella tax : changing the CGT implications of aboriginal/native title

The taxation of aboriginal/native title payments gives rise to a number of complex and difficult legal and policy issues. Reform measures announced on 13 February 1998 by the then Federal Treasurer and Attorney-General did not address the possible capital gains tax (‘CGT’) implications and even those relating to ordinary income under s 6-5 Income Tax Assessment Act 1997 (Cth) remain unimplemented. The much anticipated Report of the Native Title Payments Working group (6 February 2009), while primarily focusing on non-taxation issues, also recognises the need for taxation reform and makes some recommendations in regard to such. Most recently, on 18 May the Assistant Treasurer, Senator Nick Sherry, the Minister for Families, Housing, Community Services and Indigenous Affairs, Jenny Macklin, and the Attorney General, Robert McClelland, announced the commencement of a national consultation on the tax treatment of native title, including the interaction of native title, Indigenous economic development and the tax system. The Assistant Treasurer recognised the need for “greater clarity and increased certainty for native title holders on how the tax system and native title interact.” At the same time, they released a paper entitled Native Title, Indigenous Economic Development and Tax to guide the national consultation. The proposed measures considered in the paper, including exempting Native title payments and/or creating a new tax exempt Indigenous Community Fund, provide a welcome step towards reform in this area. This article is part of a broader research project that explores the CGT implications of aboriginal/native title. While these provisions impact on both Indigenous traditional owners and relevant payers, such as mining companies, the focus in the project is particularly on the CGT implications for the traditional owners. This first part of the project examines the status of aboriginal/native title and incidental/ ancillary rights as CGT assets. The broader research project will then build on this analysis in the context of relevant CGT events. As the preliminary findings in this article evidence the CGT implications of aboriginal/native title are far from certain. The application of CGT to aboriginal/native title raises more issues than it answers. The key reason is that the current law is entirely unsuitable to communally held inalienable aboriginal/native title. Nevertheless, it will be seen that it is arguable that aboriginal/native title and/or incidental rights are post-CGT assets and acts in relation to such could trigger a CGT event with tax implications for the traditional owners. It will be suggested that these current tax provisions provide a very pertinent example where the law operates as a blunt tool that does not appropriately promote justice and reconciliation. To tax Indigenous communities as a result of acts that extinguish or impair their traditional ownership is incongruous. A specific provision(s) should be included in the capital gains provisions to ensure any such payments are exempt from taxation. This is not only fair given the history of uncompensated extinguishment of aboriginal title Australia, but also promotes the ability of Indigenous communities to optimise the financial benefits stemming from aboriginal/native title agreements.

Regulatory design strategies and enforcement approaches for research involving human embryos and cloning in Australia and the United Kingdom – time for a change.

This paper examines regulatory design strategies and enforcement approaches in the context of the UK and Australia’s regulation of research involving human embryos and cloning. The aim is to discuss current regulation in view of the impending review of the Research Involving Human Embryos Act 2002 (Cth) and the Prohibition of Human Reproductive Cloning Act 2002 (Cth). It is argued that the type of regulation used in relation to those who are licensed to research in Australia is unsuitable due to an over-emphasis on deterrence and the authoritarian approach taken by regulatory bureaucracies. The cost and efficiency of the current system is also questioned. The central thesis is that a co-regulatory system that combines the existing framework legislation with self-regulation should be adopted for licence holders. Such regulation of licence holders should include responsive regulatory strategies. ‘Command and control’ design strategies and deterrence approaches present in the current regulatory systems for breaches of legislation by non-licence holders and serious breaches by licence holders should be maintained.

The evolution of freedom of association in Australia's federal industrial relations law: from trade union security to workplace rights

The early provisions protecting freedom of association in Australian federal industrial relations law supported trade union security. The interests of individuals were seen as adequately protected by collective groups. This principle dominated the industrial relations laws from 1904 to the mid-1970s. However, from the late 1970s, the laws were incrementally altered to promote freedom of choice and the rights of individuals not to be part of trade unions. The reframing of the laws also reflected changes in the wider Australian community, manifested particularly in the decline of union density rates. These changes were also part of an international trend, favouring the ideology of neoliberalism which contributed to an unsympathetic environment for trade unions. The current Fair Work Act 2009 (Cth) has signalled a return to collectivism, although freedom of choice is at the heart of the laws rather than the promotion of collective groups. In the absence of legislative support promoting the viability of collective groups, this freedom to choose is threatened, leaving many workers with little choice but to disassociate.

The novel as social satire: 60 years later, the wind done gone and the limitations of fair use

The absence of the doctrine of fair use from Australian copyright law has been a bone of contention in Australia after the Australia-United States Free Trade Agreement (FTA). As the Australian government reformed the Copyright Act 1968 (Cth) in the aftermath of the FTA it eschewed the option of adopting fair use. Instead, Australia chose to incorporate a version of fair use into its existing fair dealing framework. Accordingly, the Copyright Amendment Act 2006 (Cth) inserted ss 41A and 103AA into the Copyright Act. These provisions provide that a fair dealing with a copyright protected work does not constitute an infringement if it is done for the purposes of parody or satire. These provisions codify part of the ratio of the United States Supreme Court in the seminal case of Campbell v Acuff Rose Music. However, the parameters of these new provisions are unexplored and the sparse nature of fair dealing jurisprudence means that the true meaning of the provisions is unclear. Moreover, two cases from the United States, SunTrust Bank v Houghton Mifflin and Salinger v Colting, underline just how important it is to have legal rules that protect literary ‘re-writes’. Both cases involved authors using an original novel to ‘write back’ to the original author and the broader culture. ‘Writing back’ or the ‘re-write’ has a firm basis in literature. It adds something invaluable to our culture. The key question is whether our legal landscape can allow it to flourish. This paper examines the interaction between fair use and literary re-writes.

Supporting working parents: findings from the AHRC’s national inquiry into the prevalence of pregnancy and return to work discrimination in the workplace

In July 2014 the Australian Human Rights Commission (AHRC) released the findings of its national review into pregnancy and return to work discrimination in the workplace1 which it conducted following a request from the Commonwealth Attorney-General’s Department.2 The review comes 15 years after the commission’s first inquiry into pregnancy discrimination in the workplace.3Federal law has prohibited pregnancy discrimination in the workplace since the Sex Discrimination Act 1984 (Cth) (SDA) came into force.4 It is now unlawful in every state and territory.5 Discrimination on the basis of breastfeeding and family or carer’s responsibilities is also prohibited.6 Since 2009 the Fair Work Act 2009 (Cth) (FW Act) has prohibited workplace discrimination based on pregnancy and family or carer’s responsibilities7 and the Act gives employees additional entitlements relating to their parental and caring responsibilities. Male and female employees who are the primary caregiver for a child are entitled to 12 months unpaid parental leave upon the birth or adoption of the child and can request an additional 12 months leave.8 Upon returning to work, they can request flexible working conditions9 and they are protected from adverse action, such as dismissal, for exercising these rights.10 Yet despite these legal protections, the findings of the national review show that employees continue to experience discrimination during pregnancy, when taking parental leave and upon re-entering the workforce. This note presents the main findings from the surveys and consultations that were held with employers and employees as part of the review and the review’s recommendations for addressing the prevalence of what it terms ‘pregnancy/return to work discrimination’.

The payment of dividends : legal confusion, complexities and the need for comprehensive reform

Submissions have closed on exposure draft legislation intending to amend thetest for payment of dividends under s 254T of the Corporations Act 2001 (Cth).Until 2010, a dividend could only be paid out of profits of a company. Sincethen, the dividends provision has been repealed and replaced with a newprovision, which allows a company to pay dividends if it satisfies an “assetsgreater than liabilities”, “fair and reasonable to shareholders” and “no materialprejudice to creditors” test. This article first examines why the profits test wasomitted from s 254T, before examining the current dividends provision,identifying the shortcomings of the 2010 reforms and critically evaluating theprovisions proposed to replace the current s 254T. The article then considersinternational developments, with a focus on New Zealand and a look at SouthAfrica, as examples of dividends tests in overseas jurisdictions, beforeproposing how to address the current confusion and uncertainty. The articleconcludes that the proposed amendments to s 254T will only partly addressexisting problems. Thus, comprehensive reform in this area of the Australiancorporation’s law is recommended.

A review of the conservation ecology of round-leaf Pomaderris Pomaderris vacciniifolia F. Muell. ex Reissek (Rhamnaceae)

Round-leaf Pomaderris Pomaderris vacciniifolia F. Muell. ex Reissek (Rhamnaceae) is a Victorian endemic shrub listed as threatened under the Flora and Fauna Guarantee Act 1988 and critically endangeredunder the Environment Protection and Biodiversity Conservation Act 1999. A review of the available literature for P. vacciniifolia indicated most information is anecdotal or found in unpublished works. Better understanding of the ecology of P. vacciniifolia may help explain why it is vulnerable, and enhance future management. Future research should focus towards better understanding of P. vacciniifolia habitat, reproductive ecology, seed dispersal mechanisms and competitive ability and how these compare with more common sympatric congeners, to determine whether any differences could explain the relative success of these species. Targeted searches for this species on public and private land are warranted to reveal additional populations and fully appreciate the distribution of this species. (The Victorian Naturalist 131 (2) 2014, 44-51).

Small amount credit contract reforms in Australia: household survey evidence & analysis

A review of small amount credit contract regulation in Australia began in 2015 as mandated under s 335A of the National Consumer Credit Protection Act 2009 (Cth). The review panel sought comprehensive data on industry and consumer characteristics and trends. To provide such evidence, consumer groups commissioned original empirical research using data collected from a longitudinal survey that monitors the financial position and attitudes of Australian households. This data on household use of small amount credit contract loans was extracted for the last decade, allowing detailed analysis of the historical patterns and developing trends. The data indicates that overall demand for small amount short duration credit is growing in Australia, the consumer base is broadening, and the predominant form of lending today is online. Deeper analysis highlights the varying motivations of borrower households and their different stages and levels of financial difficulty. It also confirms the socio-economic, employment, educational and financial disadvantages of most households using these loans and their vulnerability to adverse changes in personal circumstances and negative external shocks.