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.

"Your job no longer exists!" from experiences of alienation to expectations of resilience - a phenomenological study

We have entered the age of the contingent or temporary worker, the consultant and the subcontractor. Workers are expected to be pliable and tractable; to “fit in.” Being made redundant is also an area where modern workers are expected to be flexible and resilient. However, when these so-called “flexible” workers are told their job no longer exists, the accompanying sense of rejection and alienation can be excruciating. Stories of being made redundant were collected during an exploratory, qualitative study, using Heideggerian phenomenology as the methodological vehicle to capture the lived experiences of those affected. Focused, in-depth interviews were conducted with the ten respondents; nine men and one woman. The stories shared suggest that being made redundant is an alienating experience with respondents sharing feelings of powerlessness, shock, betrayal, shame and social isolation. Unfortunately, those having experienced redundancy were also not as resilient as is routinely assumed. They did not “bounce back” unchanged, but reported significant negative outcomes including fear for the future, underemployment, family disruptions and an erosion of trust. Recommendations are made orienting organisations towards a more human process of redundancy.

Australia's health 2006 : the tenth biennial report of the Australian Institute of Health and Welfare

The report shows that Australians generally have good health and are privileged to have a range of health care services available to them. There are stark exceptions to this that can be confronting—even if well-known already—notably the generally much poorer health status of Indigenous Australians.

Health care service provider and funding arrangements are both increasingly complex and increasingly costly to both individuals and taxpayers. A continuing challenge is how to balance both the complementary and competitive perspectives of government and non-government agencies, professional groups, and small businesses. Overall, national expenditure on health was 9.7% of GDP in 2003–04; and average health expenditure per person has grown by an average 3.8% each year between 1997–98 to 2002–03. Expenditure on aids and appliances, health research and pharmaceuticals contributed more to this growth than other areas.

While the ageing of the population is having a significant impact on the number and type of health care services delivered, high quality services for children continue to be a priority. Australia’s health 2006 has a special chapter focusing on children and their health. The chapter highlights the fact that while our children are generally very healthy, there are concerns that their ongoing health could be affected by more and more of them becoming overweight or obese. Levels of diabetes are now rising among our children and it is a continuing concern that asthma and mental health problems affect so many of them.

A computational approach to the reconstruction of surface geometry from early temple superstructures

Recovering the control or implicit geometry underlying temple architecture requires bringing together fragments of evidence from field measurements, relating these to mathematical and geometric descriptions in canonical texts and proposing "best-fit" constructive models. While scholars in the field have traditionally used manual methods, the innovative application of niche computational techniques can help extend the study of artefact geometry. This paper demonstrates the application of a hybrid computational approach to the problem of recovering the surface geometry of early temple superstructures. The approach combines field measurements of temples, close-range architectural photogrammetry, rule-based generation and parametric modelling. The computing of surface geometry comprises a rule-based global model governing the overall form of the superstructure, several local models for individual motifs using photogrammetry and an intermediate geometry model that combines the two. To explain the technique and the different models, the paper examines an illustrative example of surface geometry reconstruction based on studies undertaken on a tenth century stone superstructure from western India. The example demonstrates that a combination of computational methods yields sophisticated models of the constructive geometry underlying temple form and that these digital artefacts can form the basis for in depth comparative analysis of temples, arising out of similar techniques, spread over geography, culture and time.

Bringing shared values out of the shadows

As part of its wider promotion of a world that is peaceful and tolerant, the United Nations declared 2005 the International Year of Sport and Physical Education. At the fore of the UN's proclamation was recognition of the important role sport and PE play in nurturing the health and harmony of society. Sport and PE, the UN declared, provide important nodes for social connection around which shared values and understandings can be formed. In the wake of the UN's endorsement of the role that sport and PE can play in fostering social and emotional development, it is more important that ever that we reflect on and refine our practices towards this end. This paper draws on two research narratives to illustrate how easily this potential can be undermined. Indeed, behind some of the wonderful opportunities for connection that exist through a participation in PE and sport exists a dark shadow of alienation and oppression. The challenge raised through this paper centres on the need for PE teachers and coaches to work deliberately and strategically towards the cultivation of inclusive, tolerant and responsible forms of participation, and not leave their development to chance.

The effect of private school competition on public school performance in Georgia

This article presents estimates of the effect of private school competition on public school performance. Using data on school districts in Georgia, the authors estimate models relating tenth- and third-grade test scores for either reading or mathematics to the level of private school competition. Test scores are not measurably or significantly higher in areas with greater private school competition, a result robust through multiple estimations using three measures of private school competition and a variety of control variables. The authors address the possible endogeneity between test scores and private school competition using instrumental variables estimators, with percentage of the population that is Catholic, county population in 1980, lagged competition, and various other measures as alternative instruments.

The effect of yarn hairiness on air drag in ring spinning

Air drag on yarn and package surfaces affects yarn tension, which in turn affects energy consumption and ends-down in ring spinning. This study investigated the effects of yarn hairiness on air drag in ring spinning. Theoretical models of skin friction coefficient on the surface of rotating yarn packages were developed. The predicted results were verified with experimental data obtained from cotton and wool yarns. The results show that hairiness increases the air drag by about one-quarter and one-third for the rotating cotton and wool yarn packages, respectively. In addition, yarn hairiness increases the air drag by about one-tenth on a ballooning cotton yarn.

A scale-model room as a practical teaching experiment

A practical experiment is described which was used to help university students increase their understanding of the effect of construction methods and window design on passive solar heating and electrical heating. A number of one tenth scale model rooms were constructed by students and sited out-of-doors in the late autumn. The models were fabricated to mimic available commercial construction techniques with careful consideration being given to window size and placement for solar access. Each model had a thermostatically controlled electric heating element. The temperatures and electricity use of the models were recorded using data-loggers over a two week period. The performances of the models based on energy consumption and internal temperature were compared with each other and with predictions based upon thermal mass and R-values. Examples of questions used by students to facilitate this process are included. The effect of scaling on thermal properties was analysed using Buckingham’s p-theorem.

Dwelling in the landscape: from Blairgowrie House to Portsea Palace

Ackerman begins his book "The Villa" (1995) with these words: 'A villa is a building in the country designed for its owner's enjoyment and relaxation .... [it] accommodates a fantasy which is impervious to reality.' He concludes: , ... the country, in exacting confrontations with the immanent brute forces and sensuous enchantments of nature, prompts inspired responses.' Blairgowrie House - the villa in the landscape - was built in the 1870s and the 'Portsea Palace' - a personal club med resort - in the late 1990s. The notion of an inspired response and the concept of dwelling poetically are manifestly absent in the Portsea Palace. Why?

This paper explores architecture and landscape - particularly 'domestic' architecture and coastal landscapes in Victoria's Nepean Peninsula. It looks closely at what architects mean when they say their design reflects place, relates to site, is climate specific, is close to nature, responds to the landscape, and/or is sensitive to the environment. Exemplars from different centuries are examined in their philosophical contexts and frames of reference. The complexities of the notion of place and identity, belonging, and dwelling (in the Heideggerian sense) are examined to identify the shift that has occurred over time as science and technology have ostensibly freed 'modern man' from 'a direct dependence on places' (Norberg Schultz). The alienation and loss that has eventuated - for humans and for the environment - will be critically analysed and assessed.

Transforming frameworks: new approaches to CCTs and the pursuit of educational equity

Teacher educators throughout the world are increasingly under pressure to develop educational programs and school-based relationships which respond simultaneously to the multiple consequences of changed and changing technologies, new understandings of identity (what it means to be a teacher and a student) and persistently uneven pattems of educational (and social) success. Responses to these challenges regularly draw upon computer and communication technologies (CCTs) in the sometimes optimistic belief that this will improve the chance of any educational reform having a positive impact on students at risk of educational alienation and failure. Unfortunately, the gap between the hopeful embrace of technology and the actual outcomes delivered by technologically mediated educational innovations is often quite considerable. This paper investigates the kinds of educational conversations that are necessary to allow us to move beyond these optimistic adoptions of technology to address long standing patterns of educational success and failure and outlines a framework for transformative work in this area.