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.

Causation in law and medicine

Causation is an issue that is fundamental in both law and medicine, as well as the interface between the two disciplines. It is vital for the resolution of a great many disputes in court concerning personal injuries, medical negligence, criminal law and coronial issues, as well as in the provision of both diagnoses and treatment in medicine. This book offers a vital analysis of issues such as causation in law and medicine, issues of causal responsibility, agency and harm in criminal law, causation in forensic medicine, scientific and statistical approaches to causation, proof of cause, influence and effect, and causal responsibility in tort law

Damages for pain and suffering in tort law

Legislation enacted between 2002 and 2005 by each Australian State and Territory reformed and partially codified the common law of personal injuries. This column examines the nature and history of damages for pain and suffering and analyses the approach taken by different Australian jurisdictions to compensation for non-economic loss. Non-economic loss is generally composed of pain and suffering, loss of amenities of life, and loss of enjoyment of life (some jurisdictions, eg New South Wales, also include disfigurement, and loss of expectation of life). Several jurisdictions have imposed thresholds that a claimant must meet as a prerequisite to suing for damages at common law.

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.

Sui generis protection for plant varieties and traditional agricultural knowledge : the example of India

Explores the sui generis protection of intellectual property, particularly patents, in biotechnology and traditional agricultural knowledge under Indian law. Focuses on the impact of amendments to the Patents Act 1970 and of the Plant Variety Protection and Farmers' Rights Act 2001 and Biological Diversity Act 2002.

Auditor client specific knowledge and internal control weakness: some evidence on the role of auditor tenure and geographic distance

In this paper we draw on the audit quality and cluster theory literature to examine whether auditor tenure and auditor's geographic proximity to the client (proxies for auditor client specific knowledge) are associated with the incidence of Section 404 internal control weakness (ICW) under the Sarbanes-Oxley Act (2002). Using a large sample of 24,217 firm-year observations for the period 2004-2012, we show that firms with long auditor tenure and in closer geographic proximity to auditors have lower incidence of ICW. Furthermore, we find that the positive association between auditor-client geographic distance and ICW is weaker for firms with longer auditor tenure. Our results suggest that auditor rotation policies could deprive the auditor of client specific knowledge, especially for auditors located further away from their clients. Our results are robust to propensity score matching method and endogenous effects.

Critical perspectives on refugee policy in Australia : proceedings of the Refugee Rights Symposium hosted by the Institute for Citizenship and Globalisation, Faculty of Arts, Deakin University, December 5, 2002

Keynote addresses: What next for Australia's refugee policy? / Peter Mares -- One year after Tampa: refugees, deportees and TPVs / Chris Sidoti -- Academic papers: The tension of re-other-ing bodies / Snezana Dabic -- Acting for asylum: the nexus of pro-refugee activism in Melbourne / Helen Hintjens & Alison Jarman -- Biopolitics and the 'problem' of the refugee / Matthew Holt -- Temporary protection of refugees: Australian policy and international comparison / Fethi Mansouri & Michael Leach --The not-so-special benefit and non-mutual obligation: refugees on a TPV and income support arrangements / Greg Marston -- Family separation: Somali women in Melbourne / Celia McMichael & Malyun Ahmed -- Embodying exile: protest, performance, trauma and effect in the formation of East Timorese refugee identities / Amanda Wise -- Personal and Community Sector Perspectives -- A personal experience of the TPV policy / Mueen Al-Breihi -- A city of refuge?: protecting the social and cultural rights of refugees in Brisbane / Renae Mann -- Temporary protection visas, recovery from trauma and personal identity / Helen Martin -- All I ask for is protection: young people seeking asylum in Australia / Samira Mohamed.

Related party transactions under Pt 2E of the corporations act: time for reconsideration

The related party provisions under Pt 2E of the Corporations Act 2001 were introduced in 1992 to protect the resources of companies and shareholder interests by requiring that directors disclose financial benefits given to 'related parties' -- those capable of exercising significant influence over the giving of such benefits. The contention of the authors in this article is that Pt 2E has been unsuccessful in achieving its intended purpose, and should be repealed in its entirety. The authors argue that the various provisions of Pt 2E are so confusing and convoluted that they potentially violate the rule of law virtue that laws must be promulgated in a manner that is clear, so that it is apparent from reading the laws what one must do. Further, [*2] the manner in which Pt 2E is presently drafted, especially the definition of related party, fails to reflect the purpose behind the provisions, making the overall operation of Pt 2E ineffective. It is also argued that Pt 2E is superfluous since the fiduciary duty of directors to disclose a conflict of interest, and to a lesser extent the requirement for disclosure of material personal interests under s 191 of the Corporations Act, adequately deal with the transactions presently attracting the attention of Pt 2E. In light of all this, it is contended that the law would be demonstrably improved by repealing Pt 2E.