Judicial and Legislative Considerations in the Taxation of Compensation Receipts: An International Comparison

In 1995 the Federal Commissioner of Taxation released Taxation Ruling TR 95/35 - an attempt to comprehensively address the appropriate capital gains tax treatment of a receipt of compensation awarded either by the courts or via a settlement - still a lack of consensus regarding the appropriate treatment of such awards - a private binding ruling presently the only way a taxpayer can determine their liability with any certainty - the Australian position compared to that of the United Kingdom and Canada.

Study on the visual performance of a vernacular dwelling in Egypt

Vernacular dwelling buildings located in hot arid regions are well known for their sensitive architecture response to the region’s climatic conditions and the socio-cultural norms. The architectural value of these buildings is not only limited to their historical merit, but also to the human conscious adaptation to its context and the optimum utilisation of natural resources creating both a pleasant and a functional environment. The majority of these traditional dwellings are well recognised for their unique perforated fenestration system and courtyard arrangement that evolved to control the harsh solar, climatic conditions without compromising the quality of space and occupants’ wellbeing. However, the successful design of these features and solutions cannot be fully appreciated without understanding the nature of daylight and solar radiation in which these buildings are revealed. This paper investigates the impact of the characteristic of the dense narrow streets of medieval cities on the visual performance of a typical courtyard house in Cairo.The paper examines the daylight  behaviour of one of the well-known historic alleys and of a courtyard house in Cairo. The paper analyzes and measures the variability in the visual perception and comfort for a typical pedestrian street and the occupants of the house using a simulation modelling tool (Integrated Environmental Solutions (IES) software). The paper gives an insight into the overall visual performance of the urban fabric that shapes of the microclimate, which is an important ingredient of the overall identity of the place.