"To GAAR or not to GAAR-that is the question:" Canadian and Australian attempts to combat tax avoidance

In both Canada and Australia the relevant governments found their initial legislative attempts to combat tax avoidance to be ineffective. In time in each country it was concluded that the respective general avoidance provisions were of limited application and avoidance provisions were of limited application and ineffective to combat the sophisticated tax avoidance schemes promoted by tax advisers. In Canada it was determined that Income Tax Act, R.S.C 1985, s. 245(1) would be repealed and replaced with a general anti-avoidance rule ('GAAR') contained in a new s. 245 ITA. The Australian government similarly decided to replace Income Tax Assessment Act, Cth. 1936, s. 260 with a new general anti-avoidance measure, Part IVA ITAA. This article compares and contrasts the Canadian and Australian GAARs. Through the evaluation of each regime the article seeks to identify which model is most effective. It will be sen which model is most effective. It will be seen that both regimes have some features that are preferable to the other and thus both GAARs might be improved by incorporating aspects of the other anti-avoidance model.

Knowledge, attitudes and self-care practices related to sun protection among secondary students in Australia

The aim of this research was to ascertain changes in sun-related knowledge, attitudes and self-care practices among Australian secondary school students between 1993 and 1996. Two cross-sectional surveys of sun-related attitudes, beliefs and behavior of young people aged 12–17 years of age, were conducted in 1993 and 1996. Over 80% of adolescents at both time periods knew about the issues related to skin cancer prevention, frequency of burning and burning on cloudy days. Adolescent attitudes had shifted positively in the areas of staying inside in 1996 [relative risk (RR): 1.13; 95% confidence interval (CI): 1.09–1.17] and staying under shade in 1996 (RR: 1.16; 95% CI: 1.13–1.18). Desire for a moderate or dark tan was lower in 1996 (45%) than in 1993 (50%). Respondents reported that they were less likely to wear brief clothing to get a suntan in 1996 (RR: 0.81; 95% CI: 0.78–0.84) and were significantly more likely to stay in the shade in 1996 (RR: 1.19; 95% CI: 1.16–1.23). We conclude that there has been a shift in attitudes towards use of shade and avoidance of unnecessary exposure, and away from use of sunscreens and sunglasses. The results suggest that adolescents may be more ready to accept structural changes that move desired activities out of the sun.

Promoting innovation in university teaching against the tide of centralised control and institutional risk avoidance

Over the last m'o decades, university systems world-wide have been subject to government initiated, top-down restructures in the name of greater effectiveness, accountability and quality. Within this timefrome, government interest in university teaching has increased, and innovation and responsiveness in teaching have been increasingly prioritised by both government and university policies. AcademiC interest in the teaching has also increased. and much research and discussion has focused on defining teaching as a source of scholarship and expounding its role in the promotion of innovation, and in the recognition and rewarding of teaching work. In this paper, I draw on a study of academics' views, which I have reported at previous AARE conferences and elsewhere, to raise questions about recent and ongoing developments in the work environment of university educators.l raise the possibility that systems and processes whose express purpose is to facilitate and support university educators' efforts to improve teaching are, in fact. inhibiting innovative practice by institutionalising an aversion to risk that is anathema to innovation.

New learning networks and their invisible students : policy as simulation or the avoidance game?

Within a climate of policy hysteria, it is often claimed that a 'preoccupation with performance' develops, focussing on individual success stories, resulting in 'fad-like waves of adoption and abandonment'. Within this increasing pace and intensity of reform, new networks are formed and new relationships developed, with key players taking on new forms of identity to morph into the constantly changing policy climate. Despite continued evidence of young people's pathways from school being more like mosaic than linear, new policy still seeks to define and limit the possible lines of flight and trajectories, closely managing the education and training of young people at risk. In Victoria, the major policy initiative has involved the establishment of LLENs, the local all purpose solution to young people who might not be sticking to the linear policy pathway. So are we involved in 'an avoidance game', filling up the post compulsory policy space with more and more policies, which in fact seek to continue to regulate and constrain young people, rather than supporting them? This paper interrogates the policies and practices which have created the learning networks, of the SGR LLEN through policy analysis and case studies.

Risk management or goods promotion : the relationship between approach and avoidance goals in treatment for sex offenders

In this paper, we propose that there is a direct relationship between risk management and goods (or goal) promotion in the treatment of sexual offenders. We argue that the causal conditions required to promote specific goods are likely, in turn, to eliminate or modify dynamic risk factors (i.e., criminogenic needs). First, the concepts of risk and goals are briefly discussed and their important dimensions clarified. Second, the relationship between criminogenic needs and goals are analyzed in depth. Third, we further clarify our arguments by focusing on four classes of criminogenic needs recently identified in the sexual offending literature: sexual self-regulation, offense supportive cognitions, level of interpersonal functioning, and general self-management problems. Finally, we conclude the paper with some suggestions for future research and treatment.

Adolescents' use of purpose built shade in secondary schools : cluster randomised controlled trial

Objective To examine whether students use or avoid newly shaded areas created by shade sails installed at schools.

Design Cluster randomised controlled trial with secondary schools as the unit of randomisation.

Setting 51 secondary schools with limited available shade, in Australia, assessed over two spring and summer terms.

Participants Students outside at lunch times.

Intervention Purpose built shade sails were installed in winter 2005 at full sun study sites to increase available shade for students in the school grounds.

Main outcome measure Mean number of students using the primary study sites during weekly observations at lunch time.

Results Over the study period the mean change in students using the primary study site from pre-test to post-test was 2.63 (95% confidence interval 0.87 to 4.39) students in intervention schools and –0.03 (–1.16 to 1.09) students in control schools. The difference in mean change between groups was 2.67 (0.65 to 4.68) students (P=0.011).

Conclusions Students used rather than avoided newly shaded areas provided by purpose built shade sails at secondary schools in this trial, suggesting a practical means of reducing adolescents’ exposure to ultraviolet radiation.

Trial registration Exempt.

Attitudes and knowledge of shade-coffee farmers towards vertebrates and their ecological functions.

The purpose of this study was to assess farmers’ attitudes, as well as perceptions and knowledge that shape those attitudes, toward the ecological role of vertebrates inhabiting shaded-coffee farms. We also aimed to determine whether differences existed among two groups of farmers: one that had attended environmental education workshops, and one that had not. We conducted 36 oral interviews of farmers in the region of Cuetzalan, Mexico. All farmers were members of an important regional cooperative, Tosepan Titataniske. In general, farmers’ attitudes towards birds were positive. Snakes were perceived as useful but dangerous animals. Attitudes towards nonflying mammals were mostly indifferent. Bats were poorly understood and badly perceived. Seed dispersal was perceived as an important ecological function performed by animals. Pollination was also perceived as important, but to a lesser degree. Knowledge about ecological functions was high for seed dispersal, and low for pollination. We found a positive correlation between attendance of educational workshops and the presence of “environmentally-friendly” attitudes, perceptions, and knowledge. However, a cause-effect relationship could not be clearly established. We suggest that environmental education programs include the objective of increasing the knowledge of people about the ecological functions played by different groups of animals that live in agroecosystems. Particular efforts should be directed toward improving the way in which certain non-charismatic groups of animals, such as bats, are perceived.

Accident avoidance importance for building demolition

Building demolition, as compared to building construction is always carried out as quickly and cheaply as possible. The nature of limited time and resources of the demolition project sometimes translate into poor work planning and safety precautions. In recent years, demolition work has become more complicated due to the high diversity of building types and there are various demolition techniques and strategies. It is important to have a clear understanding of the type of building to be demolished, the method to be used and risks involved to ensure proper work planning. Using historical data on demolition related accidents; this paper discusses the classification of injuries and causes of the accidents. To conclude, strategies for better understanding of demolition work and good practices of site safety are recommended.

Pathways to female sexual offending : approach or avoidance?

This study forms the second part of a larger investigation into the offence process characteristics of female sexual offenders (FSOs). In the first part - documented in Gannon, Rose, and Ward (Sexual Abuse: A Journal of Research and Treatment, 20, 352-374, 2008) - we described the development of the Descriptive Model of Female Sexual Offending (DMFSO); an offence process model developed using Grounded Theory methodology to describe the sequence of cognitive, affective, behavioural and contextual factors generating female-perpetrated sexual abuse. The second study described here examines the prevalence of specific pathways characterizing the 22 FSOs originally used to develop the DMFSO. Four individuals could not be assigned to a pathway due to lack of information (18% of the overall sample). However, for the remaining 18 participants, three stable pathways to female sexual offending were identified: Explicit Approach offenders (50%, n=9), who intended to offend, and explicitly planned their offence behaviours accordingly; Directed Avoidant offenders (28%, n=5), who did not intend to offend, but did so under the direction and coercion of a male accomplice; and Implicit Disorganized offenders (22%, n=4), who did not intend to offend (i.e. they engaged in minimal planning), but offended impulsively following severe self-regulatory failure. In this paper, we present the core characteristics defining each pathway, their associated demographic features, and discuss potential treatment implications.

Tax planning, avoidance and evasion in Australia 1970-2010 : the regulatory responses and taxpayer compliance

This article examines tax avoidance strategies used by Australian taxpayers over the last four decades and analyses the regulatory responses by the government, noting a move away from the ‘command-and-control’ approach of the 1980s towards one of ‘responsive regulation’ and ‘meta risk management’. It is argued that despite inherent complexity issues, this regulatory approach has nevertheless contributed to the fostering of trust and a perception of fairness in the Australian tax system.