Impact of the new business tax system (alienation of personal services income) Act 2000

The implications of categorising income as "personal services income" and the actual meaning of this term have been marked with uncertainty. The Commissioner of Taxation has long asserted that "personal services income" inherently may not be derived by an entity other than the person whose exertions produce the income. In Liedig v FCT (1994) 28 ATR 141, however, Hill J held that in the absence of a specific legislative provision, there was no basis for the Commissioner's doctrine. The specific legislative measures Hill J required were put in place through the New Business Tax System (Alienation of Personal Services Income) Act 2000. In certain circumstances this Act prevents interposed entities from deriving personal services income. Such payments are attributed instead to the individual who performs the services.

It will also be seen, however, that these provisions do not apply to entities that are conducting a "personal services business". It is submitted that the combined effect of, inter alia, the Act's definition of "personal services income" and "personal services business" is to give the Act a narrower scope than the Commissioner's personal services doctrine. Moreover, it will be submitted that the statutory definition of personal services income also suffers from the same flaws that Hill J identified as relevant to the Commissioner's personal services doctrine.

Amalgamation of health services in South-West Victoria: reinvention or survival?

In Australia 'the hospital' has long been considered the cornerstone of small, rural health services. However, this premise has been altered significantly by the introduction of casemix loading and diagnostic-related groups that promote a rationalised output-based model of management. In the light of these changes, many rural health services have struggled to reinvent themselves by establishing a range of service models such as Multi-purpose Service (MPS) and Health Streams, while maintaining traditional models (i.e. bush nursing centres, nursing homes and aged-care facilities). These changes are about survival. This paper analyses one such case in south-west Victoria, the Macarthur and District Community Outreach Service, and compares the outcomes with other similar Victorian rural health research projects. Particular attention is paid to the nature of the health services, the management of change and the proposed health outcomes for the local rural communities. In conclusion, it is argued that this study adds to the body of knowledge surrounding the construction of models of community health and development programming, These models impact upon future rural and remote area initiatives throughout Australia.

Relationship between body mass index and the use of healthcare services in Australia

Objective: To examine the relationship between body mass index (BMI) and the use of medical and preventive health services. Research Methods and Procedures: This study involved secondary analysis of weighted data from the Australian 1995 National Health Survey. The study was a population survey designed to obtain national benchmark information about a range of health-related issues. Data were available from 17,033 men and 17,174 women, 20 years or age. BMI, based on self-reported weight and height, was analyzed in relation to the use of medical services and preventive health services. Results: A positive relationship was found between BMI and medical service use, such as medication use, visits to hospital accident and emergency departments (for women only); doctor visits, visits to a hospital outpatient clinics; and visits to other health professionals (for women only). A negative relationship was found in women between BMI and preventive health services. Underweight women were found to be significantly less likely to have Papanicolaou smear tests, breast examinations, and mammograms. Discussion: This research shows that people who fall outside the healthy weight range are more likely to use a range of medical services. Given that the BMI of industrialized populations appears to be increasing, this has important ramifications for health service planning and reinforces the need for obesity prevention strategies at a population level.

Agents for invocation of web services

Web services are becoming popular and widely accepted on the Internet. UDDI is the standard for publishing and discovery of web services. In this paper, we investigate semantics description of web services based on domain ontology; based on this language, we propose an architecture for invoking agents to consume services within the UDDI registry. The semantics service description language together with agent creation
architecture provides a new way to discover and utilise published web services. This method is flexible and extendable to accomplish complex web service requests.

The privatisation of telecommunications services : comparison of the developed and developing countries

The telecommunication sector in most countries was managed by the government for a long period. Government provision led to poor delivery of services, poor cost recovery, heavy subsidies and pOOl' maintenance. Privatisation was adopted as a means of overcoming these problems in the telecommunications sector in most developing countries. However, the results were not as expected due to poor privatisations processes, absence of genuine regulatory structure and unnecessary interference from the government. Hence the teledensity, breakages, call completion times, and tariff levels have not improved significantly compared to the developed countries.

Ischaemic heart disease and Australian immigrants: the influence of birthplace and language skills on treatment and use of health services

Admission rates for ischaemic heart disease (IHD), and the use of invasive cardiovascular procedures, separation mode and length of stay (LOS) were compared between Australians from non-English speaking background (NESB; n=8627) and English speaking background (ESB; n=13162) aged 20 years and over admitted to Victorian urban public hospitals. The study covered the period from 1993 to 1998. It was found that, compared with their ESB counterparts, the incidence of admission for acute myocardial infarction was significantly higher for NESB men and women before and after controlling for confounding factors. The age-adjusted ratios for NESB women compared with their ESB counterparts ranged from 1.23 to 1.89 for cardiac catheterisation, from 0.23 to 0.27 for percutaneous transluminal coronary angioplasty (PTCA), and from 1.04 to 1.80 for coronary artery bypass grafting (CABG).
Procedure rates were comparable in men for cardiac catheterisation and CABG but higher for PTA rates in NESB men (OR: 1.29, 95%CI: 1.11-1.50) than their ESB counterparts. Both NESB men (β=0.04, 95%CI: 0.01-0.07) and women (β=0.03, 95%CI: 0.02-0.08) experienced significantly longer hospital stays than their ESB counterparts. These findings indicate there may be systematic differences in patients’ treatment and service utilisation in Victorian public hospitals. The extent to which physicians’ bias and
patients’ choice could explain these differences requires further investigation.

Promoting community capacity through university-community engagement: the Deakin University / Department of Human Services (Barwon South West) Partnership

The formal Partnership between Deakin University and the Victorian Department of Human Services (Barwon-South Western Region), based in Geelong, aims to bring together the knowledge, experience and resources of the Department and Deakin University for the benefit of the people living in that region, as well as for the mutual benefit of both organisations. A recent review process featured stakeholder interviews and focus groups. A special workshop on university-community engagement was also held for interested stakeholders in late 2006. This was facilitated by Prof. Judith Ramaley, President of Winona State University, during her visit to Deakin University as a Fulbright Visiting Senior Specialist. Visioning and strategic planing have continued throughout 2007.

This paper will describe the efforts and achievements of the Partnership through the complementary lenses of Healthy Cities, health-promoting universities and community capacity. This framework will be used to describe how the Partnership coordinators have used Prof Ramaley’s insights to establish a draft Business Plan that espouses a more mature form of collaboration and embraces shared, transformative goals. The paper will describe how the notion of community capacity is being used to evaluate the Partnership’s overall contribution to community engagement.

Stories of ambivalence : Australian executives' experiences of outplacement services

The increasing prevalence of organizational downsizing has been matched by growth in the provision of outplacement services. Yet there has been limited research on either the effectiveness of these programs or the experience of individuals undertaking them. Within a qualitative study investigating the experiences of Australian executives who had been made redundant, one of the focus areas explored was the experience of using outplacement services. Respondents' stories revealed a sense of ambivalence towards these programs. This paper discusses the conflicting experiences giving rising to this ambivalence, namely, positive outcomes with respect to the use of office services and the receiving of proactive support, and more negative aspects of an absence of counselling skills and impersonal treatment through the organizational exit process. It is argued that further research on the outplacement experience is required to determine the type and quality of services which will best serve those who have been made redundant.

Breaking the boundaries : improving the assessibility, extent and responsiveness of support services for distance education students

Massey University, in common with other tertiary distance education providers, faces the challenge of improving the accessibility, extent and responsiveness of the support services it provides to extramural students. In particular, the university is challenged by the need to develop and deliver support services responsive to the changing needs of an increasingly diverse student population. This paper outlines the key findings of a comprehensive review of Massey’s support policy and services for extramural students. It describes how the review findings, and material from the body of literature on the provision of support for distance students, were used to inform the development of a new support policy for extramural students. How this policy is being made operational in practice, through the design, development and implementation of an extensive range of new student support services, including a range of services provided online, is outlined. A summary of progress made so far is provided. The paper concludes with some guidelines that may be useful in informing the practice of colleagues working to break the boundaries to student participation in support services.