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.

Development and implementation of agri-environmental policy: english experience and lessons for Australia

In this article we consider what Australia can learn from English experience with regard to the design, implementation and evaluation of Agri-Environmental Policy (AEP). First, we examine the emergence of the
need for farmers to meet Good Farming Practice standards to receive AEP payments. This concept closely relates to the 'duty of care' idea in Australia. Second, we explain how contracts have been used to implement AEP identifying important issues in design. Finally, we consider the importance of benefit and costs estimates of AEP implementation in determining policy developments. We conclude with a summary of results for AEP design and implementation in Australia.

A systematic policy approach to changing the food system and physical activity environments to prevent obesity

As obesity prevention becomes an increasing health priority in many countries, including Australia
and New Zealand, the challenge that governments are now facing is how to adopt a systematic
policy approach to increase healthy eating and regular physical activity. This article sets out a
structure for systematically identifying areas for obesity prevention policy action across the food
system and full range of physical activity environments. Areas amenable to policy intervention can
be systematically identified by considering policy opportunities for each level of governance (local,
state, national, international and organisational) in each sector of the food system (primary
production, food processing, distribution, marketing, retail, catering and food service) and each
sector that influences physical activity environments (infrastructure and planning, education,
employment, transport, sport and recreation). Analysis grids are used to illustrate, in a structured
fashion, the broad array of areas amenable to legal and regulatory intervention across all levels of
governance and all relevant sectors. In the Australian context, potential regulatory policy
intervention areas are widespread throughout the food system, e.g., land-use zoning (primary
production within local government), food safety (food processing within state government), food
labelling (retail within national government). Policy areas for influencing physical activity are
predominantly local and state government responsibilities including, for example, walking and
cycling environments (infrastructure and planning sector) and physical activity education in schools
(education sector). The analysis structure presented in this article provides a tool to systematically
identify policy gaps, barriers and opportunities for obesity prevention, as part of the process of
developing and implementing a comprehensive obesity prevention strategy. It also serves to
highlight the need for a coordinated approach to policy development and implementation across
all levels of government in order to ensure complementary policy action.

Mediatizing educational policy : the journalistic field, science policy, and cross-field effects

This paper is concerned to demonstrate the usefulness of the theory of Bourdieu, including the concepts of field, logics of practice and habitus, to understanding relationships between media and policy, what Fairclough has called the 'mediatization' of policy. Specifically, the paper draws upon Bourdieu's accessible account of the journalistic field as outlined in On television and journalism. The usefulness of this work is illustrated through a case study of a recent Australian science policy, The chance to change. As this policy went through various iterations and media representations, its naming and structure became more aphoristic. This is the mediatization of contemporary policy, which often results in policy as sound bite. The case study also shows the cross-field effects of this policy in education, illustrating how today educational policy can be spawned from developments in other public policy fields.

Community views on responding to a local asbestos disease epidemic : implications for policy and practice

The Latrobe Valley region of Victoria, Australia, has the highest rate of asbestos disease in the state due to extensive past use of asbestos in the power industry. Current responses to asbestos disease epidemics in Australia and internationally are dominated by medical, scientific, legal and government perspectives. The voices and perspectives of those most directly affected – exposed and diseased workers, their families and communities – are relatively rarely heard.A qualitative interview study was conducted to determine what people in the Latrobe Valley community think could or should be done following their own asbestos disease epidemic. Analysis identified several themes. Notably, these represent a sophisticated community understanding of issues that is largely consistent with state-of-the-art occupational health and public health knowledge.Some themes are well known already, eg the need for fair and timely compensation, adequate healthcare facilities and services, and more education. Others point to neglected possibilities, such as the need for reconciliation and social healing to complement the dominant individual medico-legal focus. Employer suppression of hazard information and denial of asbestos-related disease in past decades continues to have a profound effect on people's views in the present. Reconciliation in some form, eg acknowledgement of or apology for past wrongs, was identified as a necessary first step in developing new and better policy and practice responses; action in this regard has important implications for the implementation and effectiveness of other policy and practice interventions. Further, a need for substantive community participation in the development of policy and practice responses – currently lacking – was identified. Findings suggest that community is an under-recognised and under-utilised resource in responding to a local asbestos disease epidemic.The Latrobe Valley situation is a microcosm of the broader Australian and international story. It offers insights on the perspectives of those most affected by asbestos issues, how such people and their views can be used to strengthen current policy and practice responses, and how their participation is essential to building comprehensive public and social health responses to this global problem.

Access to social insurance in urban China: a comparative study of rural-urban and urban-urban migrants in Beijing

 Since 1958 the hukou (household registration) system has assigned Chinese citizens either a rural or urban status. Some studies argue that the rural-to-urban migrants in China who do not have urban hukou are not entitled to urban social insurance schemes, due to institutional discrimination, which applies differing treatment to urban and rural hukou (chengxiang fenge). Although rural-urban migrants participate less in the social insurance system than their counterparts with urban hukou, a closer examination of recent policy developments shows that migrants actually do have the legal right to access the system. This implies that discrimination between rural and urban workers has been declining, and distinctions based on household registration status are less able to explain China's current urban transition. This paper provides a new way of examining Chinese migrants' social insurance participation, by adopting a framework that includes both rural-to-urban migrants and urban-to-urban migrants, which are an important, but less studied, migrant group. Among our key findings are that urban migrants are more likely to sign a labour contract than rural migrants; urban migrants have higher participation rates in social insurance than rural migrants; having a labour contract has a greater impact than hukou status in determining whether Beijing's floating population accesses social insurance; and urban migrants who have signed a labour contract have higher participation rates in social insurance than either rural migrants or urban migrants without a labour contract. © 2013 Elsevier Ltd.

Information warfare and ethics

This paper examines the ethics of the practice of information warfare at both the national and corporate levels. Initially examining the present and past actions of individual hackers, it moves to the more organised, future military and economic warfare scenarios. It examines the lack of legal or policy initiatives in this area.

The political economy of cross-border relations : the TNI and East Timor

Within a framework of formally increasingly cordial bilateral relations, the Indonesian military, the TNI, was engaging in and allowing extensive cross-border trade and smuggling while pursuing a policy of limited cross-border destabilization of East Timor. This seemingly contradictory policy, run from the TNI's 'strategic command centre' in Atambua, West Timor, met the TNI's continuing need to fund its own activities (and those of its proxies) through both legal and illegal means, to provide leverage for the coming talks about the formal demarcation of the border, and to provide a foothold to longer-term irredentist claims to the former occupied province and now independent state.

(Im)plausibilities: a rhizo-textual analysis of policy texts and teachers' work

In this paper I argue for the use of Deleuzian theories in educational contexts. In particular, I am interested in the use of the concept of rhizomes, and the analysis of texts as rhizomes, drawing on Deleuze and Guattari's work in A Thousand Plateaus (1987). I discuss the possibilities for using rhizomatics in educational contexts through an exploration of the construction of an 'apparatus of social critique' (Buchanan, 2000). I then describe a rhizomatic understanding of the relationships between teachers and policy texts, which can disrupt commonsense understandings of these relations. I provide examples from my own research (Honan, 2001) of a rhizo-textual analysis of policy texts. This rhizo-textual analysis involved an exploration of the construction of the subject position, teacher, within one policy text, as well as a mapping of two teachers' readings of this text. The paper concludes with a discussion of the implications for using Deleuzian theory in educational contexts, implications for both policy developers and educational researchers.

What are we scared of? The absence of sociology in current debates about drug treatments and policies

The official public policy related to recreational drug use and abuse in Australia is harm minimization or harm reduction. Definitions of harm minimization vary but a general statement is that harm minimization is a policy or programme intended to decrease adverse health, social and economic consequences of drug use, even though the user may continue to use psychoactive drugs. This type of definition is most often compared to a zero-tolerance policy that aims to eliminate all recreational drug abuse by legal and other means. Sociologists have historically scoffed at this latter policy. Unfortunately, what this has meant is that harm minimization in all its forms has not been the object of analytical work on the part of sociologists.

Teaching quality and tutorial delivery : experience of a second year marketing unit

The higher education sector, the world over, is faced with the challenging task of servicing an increasingly diverse international student community in the globally competitive education market. The rising expectation of students of education outcomes, varied learning styles and orientations of the student population have brought in challenges such as providing a high quality educational environment with changes in curricula and pedagogy (Coldrake, 2001) to negotiate the cultural and linguistic diversity and the resulting expectations of students. The 'quality' of teaching and learning is high on the agenda among the key issues that had emerged from policy developments to meet these challenges.

Using the SPQ2F instrument (Biggs, 2003) and depth interviews, this paper investigates the study 3J'PToaches of students enrolled in a second year marketing unit in an Australian university focusing on the learning contexts in which learning occurs. The findings indicate that there are no significant differences in study approaches of students and that the study approaches differ according the learning context. The paper concludes that student perceptions on learning contexts assist in the development of teaching strategies that lead to quality outcomes, higher student satisfaction and providing universities a competitive edge in marketing its services to prospective students.

Discussing sex at work can be a costly business: Translating the science, language and law behind M v A & U (2007) QADT 8...

On 16 March 2007, in the matter of M v A & U [2007] QADT 8, the Anti-Discrimination Tribunal of Queensland found that a complaint of discrimination in the supply of goods and services had been made out by the complainant on two grounds: her female sex and lawful sexual activity. The decision would have been quite unremarkable except that ‘M’, as the complainant was known for the purposes of the hearing, is a woman of difference, one who had unusually arrived at her legal female state by completing the sex reassignment process now more commonly described as ‘sex affirmation’.

This article seeks to elaborate on the language and law of transsexualism used by the Tribunal. Its aim is to enhance practitioners’ understanding of the legal and social issues peculiar to those who affirm a sex opposite that first assigned to them so that those practitioners may better interpret the law to their clients. As the instant decision shows, the failure by an employer to take reasonable steps to avoid infringing the Anti-Discrimination Act 1991 (Qld), either on its own part or by the actions of its employees, can prove a costly business indeed.

The author offers a brief synopsis of the current medical viewpoint regarding transsexualism and reviews recent Australian legal developments in the jurisprudence. She reminds practitioners that the Anti-Discrimination Act 1991 (Qld) has since been further strengthened by the inclusion of ‘gender identity’ as a protected attribute, and concludes by proposing the existence of a heightened duty on the part of practitioners to ensure business clients are aware of the full extent of their legal obligations to not discriminate against employees or clients.

Implementing IT policy and the bedevilment of post-colonialism- A case study of Tanzania

This chapter is concerned with how Tanzania has been socially and economically affected by post-colonialism at a policy level as well as at an ordinary (public) level during the IT policy development process in the country. An IT policy according to Corbitt (1999:309) "is a reflection of the society in which it is formed and is socially constructed within the ideologies which frame that society." Corbitt (1999:312) goes on to describe the implementation phase of the policy: Policy is implemented in an environment influenced by ideologies which spawn values and beliefs, some of which are known, recognized and obvious to the actors involved, whilst other influences are not recognized, nor obvious.This chapter examines the post-colonial influence, which comprises both directly and indirectly, observed implications within the IT policy development process in Tanzania. The discussion focuses on challenges which face decision and policy-makers in the country. The chapter also proposes an IT policy model which might be developed or designed using a different approach from the traditional policy-making model.

Institutional and structural forms of HIV-related discrimination in health care : a study set in Beijing

This paper presents key findings of a situational analysis of institutional and structural levels of HIV/AIDS-related discrimination in Beijing, China, with a focus on the area of health care. Initially slow to respond to the presence of HIV, China has altered its approach and enacted strict legislative protection for people living with HIV/AIDS (PLWHA). In order to determine whether this has altered discrimination against PLWHA, this study examined existing legislation and policy, and interviewed key informants working in health care and PLWHA. The overall findings revealed that discrimination in its many forms continued to occur in practice despite China's generally strong legislative protection, and it is the actual practice that is hindering PLWHAs' access to health services. A number of legislative and policy gaps that allow discrimination to occur in practice were also identified and discussed. The paper concludes with a call to rectify specific gaps between legislation, policy and practice. An understanding of the underlying factors that drive discrimination will also be necessary for effective strategic interventions to be developed and implemented.

The harm chain : a public policy development and stakeholder perspective

This paper introduces the concept of a ‘harm chain’ as a mechanism to further broaden the way in which firms and public policy makers consider potential negative outcomes from marketing activities. The purpose of conceptualizing a ‘harm chain’ is to examine specifically the creation of harm within networks of marketing exchanges that might occur throughout preproduction, production, consumption and post-consumption activities. The authors suggest that addressing issues where harm occurs allows both firms and policy makers to identify whether exchanges bring about harm, how relevant parties can address the core cause of harm, as well as how those who are harmed can be protected.