Concise income tax

The fourth edition of this standard text on taxation law continues to provide a comprehensive, yet succinct, examination of the most important areas of income taxation law. Almost every chapter in the book has had to be updated to reflect recent legislative amendments and judicial determinations including the changes to tax administration, particularly with regard to non-ruling ATO advice, rulings, and amended assessments; the controversial promoter penalty provisions which were introduced to deter the promotion of tax avoidance schemes; the new category of taxpayers, "temporary residents," who enjoy many of the benefits of non-residents; the significant expansion of the allowable expenses for capital gains purposes which has arisen as a result of changes to the cost base; the limiting of the deductibility of losses and outgoings pertaining to certain illegal activities; and the increase in the types of expenses that may be deducted under the "blackhole" provisions in Div 40-I.

Work choices : evolution or revolution

Never has a form of legislation created such contentious and wide-reaching emotional debate in Australia. It has divided the community and has resulted in extensive media activity. To the forefront are Australian academics who have often been the resource of expert comment and their reports have been prolific. In this book, academics have taken to opportunity to write their own perception of the impact of Work Choices in the workplace.

Guest editorial

An examination of Australian media reports over the last twelve months on the subject of Indigenous arts suggests a number of significant contradictions. Indigenous affairs Minister Amanda Vanstone called Aboriginal arts ‘Australia’s greatest cultural gift to the world’ (Australian, 24 January 2006), while the always-controversial expatriate Germaine Greer argued that much Indigenous art was in fact poor quality and ‘a big con’ (West Australian, 13 December 2005). Curators at France’s Musee du Quai Branly dedicated a wing of the new gallery to Aboriginal art. Yet many Indigenous leaders – including David Ross from the Central Land Council and Hetti Perkins, curator of Indigenous Arts at the Art Gallery of NSW – continue to publicise the widespread exploitation of Aboriginal artists in Central Australia by unscrupulous art dealers (Northern Territory News, 22 December 2005). Former head of the Northern Land Council and former Australian of the Year, Galarrwuy Yunupingu, who twenty years ago presented Bob Hawke with the painting Barunga Statement in celebration of the government’s commitment to a treaty, recently threatened to take the painting back from Parliament House in protest against ‘successive governments’’ neglect of Indigenous policy (Sydney Morning Herald, 21 January 2006). And in the performing arts, Richard Walley drew attention to the lack of professional recognition of Indigenous performing artists (Australian, 24 January 2006).

Such contradictions within the management and marketing of Indigenous arts have persisted for several years, and it was in response that this special issue of the Asia Pacific Journal of Arts and Cultural Management was initiated. As guest editors, we sought to present research that examines, more deeply and constructively, the marketing of Indigenous arts in Australia both historically and in the present. What emerges from this collection of five papers is a familiar scholarly theme: a tension between the ‘periphery’ and the ‘centre’, between outback and city, between larger and smaller Australian states and between Australia and other nations.

Jonathan Sweet’s ‘UNESCO and cultural heritage practice in Australia in the 1950s’ looks at the evolving relationship between Australia and the United Nations through an analysis of a significant touring exhibition: Australian Aboriginal Culture. Sweet pinpoints the 1950s as a period in which Australian museology’s approach to Indigenous cultures gradually changed, and in which Australian participation in UNESCO through the exhibition helped shape the ideological position UNESCO advocated. His article provides a useful historical contrast against which the following four articles may be read.

Chapman, Cardamone, Manahan and Rentschler look at local and contemporary issues in Indigenous arts marketing. Katrina Chapman’s ‘Positioning urban Aboriginal art in the Australian Indigenous art market’ investigates perceptions about contemporary urban Aboriginal art, concluding that the estrangement – and indeed stereotyping – of urban and traditional art creates a false set of values that urban artists are challenging. Similarly, Megan Cardamone, Esmai Manahan and Ruth Rentschler contrast perceptions of Aboriginal arts from the northern and south-eastern states, identifying crucial misconceptions that contribute to the value system applied to these arts. As Ruth Rentschler is a joint editor of this issue, the review process for this article has been managed by Katya Johanson as co-editor.

Two case studies of marketing the arts – which look at different artforms and in opposite sides of the country – then follow. Jennifer Radbourne, Janet Campbell and Vera Ding’s ‘Building audiences for Indigenous theatre’ analyses research on audiences and potential audiences for Kooemba Jdarra – Brisbane’s Indigenous performing arts company – to identify the ways in which audience attendance may be encouraged.

Finally, Jacqui Healy’s ‘Balgo 4-04’ provides a close examination of a unique art exhibition: a major commercial exhibition of the kind usually seen in Sydney and Melbourne, held in an arts centre in the middle of the Tanami Desert and retailing directly to collectors.

The editors are grateful to Warlayirti Artists Art Centre for permission to use the photographs that accompany Jacqui Healy’s article. We would also like to thank the contributors, Jo Caust for the opportunity to present this special issue, and Pearl Field for her assistance in putting it all together.

Reflections of teacher education students learning of rhythm: Orff to an African beat

This article reports on students' reflections, gathered from questionnaire and interview data, on their learning of rhythm and on their attitudes and  motivation from having engaged with African music as non-music specialists using the Orff approach. The "traditional" Orff approach to classroom music was supplemented with African repertoire which builds on the nexus, identified by Amoaku (1 982), between the Orff method and the traditional way of music learning in African cultures. This article describes my experience as a South African working with Australian non-specialist primary teacher students of predominantly Anglo-Celtic background within the context of a music education unit at Deakin University's Melbourne (Burwood) Campus. As Nketia (1988) points out, I - like many expatriate music educators - have selected music from my own country of origin as the foundation to develop curriculum materials teaching rhythm through non-Western music. The results demonstrate worthwhile experiences and outcomes for both the students and myself.

Whistling bushrangers (Book review)

Book review of the book The whistling Irish bushrangers: Tasmania and South Australia 1848-63 by Eileen Brooker.

Beyond crisis: re-imagining science education

Science education is in crisis, which is evidenced by the increasing negative attitudes to Science by secondary school students and decreasing participation in post compulsory Science subjects. There is a need for re-imagining science by adopting contextual learning.

The role of communication in meeting MPA objectives

Marine Protected Areas (MPAs) play an important role in conserving the marine environment. An integral part of managing MPAs is communicating to its users and the broader community the existence of the park and its regulations. In two studies looking at the Victorian Marine National Parks and Sanctuaries it was found that there was a low level of awareness of the parks existence [1]. Television news was found in both studies to account for the majority of respondents awareness yet television advertisements were the main media used to inform the community, along with signage at parks and sanctuaries [2].

Education and communication are the main ways that management agencies inform the broader community about the parks and the regulations governing their management. They are generally directed at two main groups: formal education within schools and universities and communication towards the wider community. Communicating to the broader community the existence of an MPA is achieved through signs, brochures, self guided or ranger walks. These are developed by education experts within management agencies. Yet little is known of the public’s level of knowledge about MPAs or the marine environment. Therefore, our research aims to discover the communities existing knowledge of MPAs and the marine environment and how this can help create effective communication strategies. This research focuses on the public who use MPAs and the wider community in Victoria, Queensland and Western Australia.

Regional people more content : wellbeing index

Are you feeling happier, safer and are more connected to your community? You should be, if you're living in rural and regional Australia, according to the latest research from Deakin University. Nine of the top ten happiest electorates are in rural Australia, and all of them report feeling safer and having a stronger sense of belonging to their communities, compared to their city counterparts. Rural Social researcher from Charles Sturt University in Wagga, Margaret Alston, says even bad events like drought and bushfires tend to bring people together. "I'd have to agree that there are certain factors that actually lead to people in the country being on average happier than those in cities. The community where I live, we're just recovering from quite a significant bushfire. People have come forward and offered adjistment for stock for the affected farmers, there's been community drives to support the people who've lost their houses, some real moves from the community to make sure the incident didn't scar people unnecessarily." Deakin University researcher, Liz Eckerman, says when it comes to feeling connected to your community, rural and regional people come out on top. She also agrees difficult circumstances like drought often bring out the best sense of community.

COSMOS: COmparing standard maternity care with one-to-one midwifery support: a randomised controlled trial

Background: In Australia and internationally, there is concern about the growing proportion of women giving birth by caesarean section. There is evidence of increased risk of placenta accreta and percreta in subsequent pregnancies as well as decreased fertility; and significant resource implications. Randomised controlled trials (RCTs) of continuity of midwifery care have reported reduced caesareans and other interventions in labour, as well as increased maternal satisfaction, with no statistically significant differences in perinatal morbidity or mortality. RCTs conducted in the UK and in Australia have largely measured the effect of teams of care providers (commonly 6–12 midwives) with very few testing caseload (one-to-one) midwifery care. This study aims to determine whether caseload (one-to-one) midwifery care for women at low risk of medical complications decreases the proportion of women delivering by caesarean section compared with women receiving 'standard' care. This paper presents the trial protocol in detail.

Methods/design: A two-arm RCT design will be used. Women who are identified at low medical risk will be recruited from the antenatal booking clinics of a tertiary women's hospital in Melbourne, Australia. Baseline data will be collected, then women randomised to caseload midwifery or standard low risk care. Women allocated to the caseload intervention will receive antenatal, intrapartum and postpartum care from a designated primary midwife with one or two antenatal visits conducted by a 'back-up' midwife. The midwives will collaborate with obstetricians and other health professionals as necessary. If the woman has an extended labour, or if the primary midwife is unavailable, care will be provided by the back-up midwife. For women allocated to standard care, options include midwifery-led care with varying levels of continuity, junior obstetric care and community based general medical practitioner care. Data will be collected at recruitment (self administered survey) and at 2 and 6 months postpartum by postal survey. Medical/obstetric outcomes will be abstracted from the medical record. The sample size of 2008 was calculated to identify a decrease in caesarean birth from 19 to 14% and detect a range of other significant clinical differences. Comprehensive process and economic evaluations will be conducted.

Trial registration: Australian New Zealand Clinical Trials Registry ACTRN012607000073404.

Predicting female depression across puberty : a two-nation longitudinal study

Objective: To prospectively examine the relation between pubertal stage and the onset and course of depressive symptoms.

Method: The design was a three-wave longitudinal study of health and social development using statewide community samples in Washington, United States, and Victoria, Australia. Approximately 5,769 students initially ages 10 to 15 years were assessed for depressive symptoms with the Short Mood and Feelings Questionnaire. Pubertal status was assessed using a self-report version of the Pubertal Development Scale.

Results: Advancing pubertal stage carried higher risks for depressive symptoms in female subjects in all of the three study waves. The pubertal rise in female depressive symptoms was due to both higher risk for incident cases and an even greater effect on risks for persistence of depressive symptoms. Report of poor emotional control 12 months earlier carried a twofold higher risk for incident depressive symptoms and largely explained the pubertal rise in female incident cases. High family conflict and severity of bullying also predicted persistence of depressive symptoms. Preexisting depressive symptoms were not associated with later increases in the rate of pubertal transition.

Conclusions: Advancing pubertal stage carries risks for both the onset and persistence of depressive symptoms in females. Social adversity around puberty predicts the persistence of symptoms but does not account for a pubertal rise in female depression. A report of poor emotional control may be a useful marker of girls at risk for depressive symptoms and as a target for preventive intervention.