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.

'Satan finds some mischief'?: Drinkers' responses to the six o'clock closing of pubs in Australia, 1910s-1930s

Historians have typically focused on the ‘six o'clock swill’ as the pub drinker's principal response to the introduction of the early closing of pubs in most Australian states during World War I. While this focus has enhanced our understanding of gendered pub drinking practices during trading hours it has circumscribed our knowledge of the range of responses to six o'clock closing. Less frequently analysed is what the pub drinker did after the hour of six o'clock. In this article I explore how ‘habit memory’, especially people's everyday drinking habits persisted despite the best efforts to regulate them. I consider how factors such as class, leisure and gender were implicated in drinking habits, and why there was an increase in what were defined as illegal drinking practices such as sly-grogging and after-hours trading. This article suggests that the pub drinker resented the violation of familiar customs and was prepared to engage in illegal activities in order to obtain alcohol.

Exploring family and community involvement to protect Thai youths from alcohol and illegal drug abuse

Youth substance abuse is widely recognized as a major public health issue in Thailand. This study explores family and community risk and protective factors relevant to alcohol and illegal drug misuse in 1,778 Thai teenagers. Strong family attachment and a family history of antisocial behaviors were strongly associated with nearly all forms of substance abuse, with adjusted odds ratios ranging from 5.05 to 8.45. Community disorganization was strongly associated with self-reported substance use, although involvement in prosocial activities acted as a protective factor. The findings suggest that interventions that promote family cohesion and encourage community involvement may have considerable benefits in reducing substance abuse in Thai adolescents.