Small-scale property development: GST implications

The purpose of this article is to explore the GST implications of small-scale property development in Australia and to provide guidance as to whether such activities give rise to a GST liability. The legislation governing the operation of the GST affecting these projects uses the familiar termi- nology of ‘business’, but it also uses terminology such as ‘adventure or concern in the nature of trade’, which has not received extensive consid- eration by the Australian courts. The authors review relevant case law to identify key principles, which will guide the courts in applying this termi- nology to small-scale property development, and provide guidance as to when a taxpayer undertaking such projects will be required to register for GST. The authors also discuss the factors relevant to determining the impact of the timing of registration. The article concludes that small-scale property developers need to be aware of the complexities and uncertainty in relation to the application of the GST to such projects.

History of the Geelong Regional Commission

This thesis is the first systematic history of the Geelong Regional Commission (GRC), and only the second history of a regional development organisation formed as a result of the growth centres policy of the Commonwealth Labor Government in the first half of the 1970s. In particular, the thesis examines the historical performance of the GRC from the time of its establishment in August 1977 to its abolition in May 1993. The GRC Commissioners were subject to ongoing criticism by some elements of the region's political, business, rural and local government sectors. This criticism focused on the Commissioners' policies on land-use planning, their interventionist stance on industrial land development, major projects and industry protection and their activities in revitalising the Geelong central business district. This thesis examines these criticisms in the light of the Commission's overall performance. This thesis found that, as a statutory authority of the Victorian Government, the GRC was successful over its lifetime, when measured against the requirements of the Geelong Regional Commission Act, the Commission's corporate planning objectives and performance indicators, the corporate performance standards of private enterprise in the late 1990s, and the performance indicator standards of today's regional economic development organisations in the United States of America, parts of the United Kingdom and Australia. With the change of Government in Victoria in October 1992 came a new approach to regional development. The new Government enacted legislation to amalgamate six of the nine local government councils of the Geelong region and returned regional planning responsibilities to the newly formed City of Greater Geelong Council. The new Government also made economic development a major objective of local government. As a result, the raison d'etre for the GRC came to an end and the organisation was abolished.

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.

Human rights and the right to development : insights into the Myanmar government's response to rights allegations

Myanmar is ruled by a military government that is strongly condemned for human rights abuses. In responding to these allegations, the Myanmar government repeatedly adopt the language of Right to Development as a counter perspective and counter allegation. The Right to Development is not well reflected in the Western human rights discourse, and both its development and Myanmar's position in the Right to Development dialogue are considered. This paper looks at the differing perspective that an understanding of the official public Myanmar response to rights allegations brings to the human rights debate surrounding Myanmar, highlighting contested ideas concerning the identity of rights duty-bearers, conceptions of those duties, and allegations of double standards. While the Myanmar position that sanctions violate the Right to Development is rejected, it is suggested that this difference in perspective is a contributor to the impasse and communication gap between the West and the Myanmar regime over human rights.

The role of community activism in the sustainable development of coastal communities : the Nepean Conservation Group Inc, a case study

The Nepean Conservation Group Inc (NCG) was formed in 1973. The jurisdiction of the NCG covers the whole the Nepean Peninsula, the tiny sliver of land between Port Phillip Bay and Bass Strait, at the end of the Mornington Peninsula, Victoria, Australia. Much of the Nepean Peninsula is moonah woodland. The NCG Constitution states that their primary object is “To make every effort to ensure that the land and waters of the Sorrento Portsea Blairgowrie Area are used with wisdom and foresight and that the competing demands upon them are resolved in the best long terms interests thereof …” The NCG deals with issues as diverse as vegetation and development overlays; heritage; townscapes; public access; neighbourhood character; hooded plovers; historic towns and fire protection. The NCG coordinates Friends Groups that care for bushland parks and coastal reserves, for flora and fauna, on the Nepean Peninsula. The NCG is an advocate for a dynamic fragile coast. Implicit is an expectation that such a local community group is the guardian of their coastal environment. After thirty-eight years of dedicated voluntary work it is timely to reconsider the role of community activism in the sustainable development of coastal regions and towns. This paper examines a number of significant recent issues: public rights to access; subdivision; historic coastal town development and fire protection. The author acknowledges the NCG Committee for their support and access to the NCG papers and archives. This case study is situated in a larger ongoing research investigation.

If the land is healthy… it makes the people healthy

This PhD explores the connection Aboriginal Victorian people have to their traditional lands (known as Country) and its relationship with health. Findings identify the deep connection Aboriginal Victorian people have to their Country and the need for public health clinicians to engage with diverse Indigenous practices and knowledge when applicable.

Gold and silver mining in the 16th and 17th centuries, land titles and agricultural productivity

Although agricultural productivity is critical for economic development very little is known about the causes of the large dispersion in agricultural productivity across the world. Microeconomic studies increasingly stress the lack of land rights in many poor countries as an important source of low productivity. This paper examines the role played by land titles in explaining differences in agricultural productivity for 93 countries. Using the per capita accumulated value of gold and silver production in the 16th and 17th centuries as instruments for land rights it is shown that enforcement of land titles is a significant source of agricultural productivity inequality across the world.