Offer to settle a taxing question

This article considers the implications of the decision of the Full Court of the Federal Court in Commissioner of Taxation v Clark (No 2). In that case the Court examined the position of the Commissioner of Taxation as a litigant. In particular, the court examined the significance of the commissioner's duty to administer taxation legislation on the court's exercise of discretion relating to costs orders when offers to settle have been made.

The Indian law reports, containing cases determined by the High Court at Calcutta and by the Judicial Committee of the Privy Council on appeal from that court and from all other courts in British India (except the Court of the Judicial Commissioner of Oude) not subject to any high court ..

Editors: C.E. Grey and B.D. Bose.

Biennial report of the Commissioner of Taxation of Wyoming.

Mode of access: Internet.

Life of Arthur Lee, LL. D., joint commissioner of the United States to the court of France, and sole commissioner to the courts of Spain and Prussia, during the Revolutionary War. With his political and literary correspondence and his papers on diplomatic and political subjects, and the affairs of the United States during the same period.

The "Life of Arthur Lee" occupies p. [11]-183 of v. 1.

Report of the Commissioner of the School Fund to the General Assembly.

Title varies slightly.

Annual report of the Commissioner of Industrial Statistics, made to the General Assembly.

At head of title: State of Rhode Island and Providence Plantations.

The taxation of international maritime leasing profits : has the commissioners ship come in?

In light of McDermott Industries (AUST) Pty Ltd v Commissioner of Taxation, and Draft Taxation Ruling TR 2006/D8, this article considers the current Australian taxation position of profits arising from the cross-border leasing of vessels in the maritime industry. It focuses on the tax treaties to which Australia is a party, in particular the application of the business profits provisions of those treaties, and the deemed existence of a permanent establishment where substantial equipment, owned by a fiscal non-resident, is used within Australian waters.

Reports of cases arising upon applications for letters-patent for inventions determined in the Circuit and Supreme courts of the District of Columbia on appeal from the commissioner of patents, and a table of the patents directly involved therein, together with references to the cases where these patents have been litigated and construed, sustained, or held invalid.

Reprint of the 1885 ed. published by W. H. Morrison, Washington, D.C.

The certainty of tax in insolvency : where does the ATO fit?

There are several ways that the Commissioner of Taxation may indirectly obtain priority over unsecured creditors. This is contrary to the principle of pari passu, a principle endorsed by the 1988 Harmer Report as one that is a fundamental objective of the law of insolvency. As the law and practice of Australia's taxation regime evolves, the law is being drafted in a manner that is inconsistent with the principle of pari passu. The natural consequence of this development is that it places at risk the capacity of corporate and bankruptcy laws to coexist and cooperate with taxation laws. This article posits that undermining the consistency of Commonwealth legislative objectives is undesirable. The authors suggest that one means of addressing the inconsistency is to examine whether there is a clearly aligned theoretical basis for the development of these areas of law and the extent that alignment addresses these inconsistencies. This forms the basis for the recommendations made around such inconsistencies using statutory priorities as an exemplar.

Charity law, advocacy and the aid/watch decision : compatibility of charitable purposes and political objects — the view from Australia

Introduction In 1952 the Nathan report stated that: Some of the most valuable activities of voluntary societies consist, however, in the fact that they may be able to stand aside from and criticize State action or inaction, in the interests of the inarticulate man in the street. Some 60 years later it remained the case that if a voluntary society wanted to gain or retain charitable status then, contrary to the Nathan report, the one thing it could not do was set itself up with the purpose of criticizing State action or inaction. This legal position was adopted by the authorities in Australia with the Australian Taxation Office (ATO) noting in Taxation Ruling TR2005/21: 102. An institution or fund is not charitable if its purpose is advocating a political party or cause, attempting to change the law or government policy, or propagating or promoting a particular point of view. So, why, if it is such a valuable activity, have governments steadfastly refused to allow charities to have as their purpose the freedom to advocate in this way and how has this situation been affected by the recent High Court of Australia decision in Aid/Watch v Commissioner of Taxation? This article proposes to address such questions. Beginning with some background history, it explains that, initially, the current constraints did not apply. Then it looks at the nature of these constraints: how does the law define what constitutes the type of political activity that a charity must not undertake? What is the rationale for prohibition? How has the judiciary contributed to the development of the law in this area in recent years? This will lead into a consideration of the Aid/Watch case and the implications arising from the recent final decision. The article concludes by reflecting on what has changed and why the view on this contentious matter now looks different from Australia.

Structural insights into N-terminal to C-terminal interactions and implications for thermostability of a (beta/alpha)(8)-triosephosphate isomerase barrel enzyme

Although several factors have been suggested to contribute to thermostability, the stabilization strategies used by proteins are still enigmatic. Studies on a recombinant xylanase from Bacilllus sp. NG-27 (RBSX), which has the ubiquitous (beta/alpha)(8)-triosephosphate isomerase barrel fold, showed that just a single mutation, V1L, although not located in any secondary structural element, markedly enhanced the stability from 70 degrees C to 75 degrees C without loss of catalytic activity. Conversely, the V1A mutation at the same position decreased the stability of the enzyme from 70 degrees C to 68 degrees C. To gain structural insights into how a single extreme N-terminus mutation can markedly influence the thermostability of the enzyme, we determined the crystal structure of RBSX and the two mutants. On the basis of computational analysis of their crystal structures, including residue interaction networks, we established a link between N-terminal to C-terminal contacts and RBSX thermostability. Our study reveals that augmenting N-terminal to C-terminal noncovalent interactions is associated with enhancement of the stability of the enzyme. In addition, we discuss several lines of evidence supporting a connection between N-terminal to C-terminal noncovalent interactions and protein stability in different proteins. We propose that the strategy of mutations at the termini could be exploited with a view to modulate stability without compromising enzymatic activity, or in general, protein function in diverse folds where N and C termini are in close proximity. Database The coordinates of RBSX, V1A and V1L have been deposited in the PDB database under the accession numbers 4QCE, 4QCF, and 4QDM, respectively

An examination of NHL fans' reactions to the cancelled 2004-2005 season

AN EXAMINATION OF NHL FANS' REACTIONS TO THE CANCELLED 2004- 2005 SEASON Chad Asselstine Faculty of Applied Health Sciences, Brock University Gary Bettman, the Commissioner of the National Hockey League (NHL) stepped in front of the worldwide media on February 16, 2005 to announce that there would be no NHL games played during the 2004-2005 season. Two sides were prominent during the labour dispute; the NHL owners and the NHLP A, however a third side that became the forgotten party was the fans (NHLF A, 2005). The fans are the consumers of the NHL and all the brands associated with its franchises, they are the people who provide the revenues that allow owners to pay the players' salaries. The present study is situated within the sport marketing framework, particularly within the fan loyalty literature to provide an understanding of the impact of the 2004- 2005 lockout on the forgotten party, NHL fans. This study examines 16 fans' experiences in four stages: becoming a fan of the NHL, being a fan prior to the lockout, being a fan during the lockout including their anticipated reaction to the return of the NHL, and their actual reaction to the return of the NHL. Data was collected using face-to-face interviews with each ofthe participants, resulting in 16 fans' stories of how the lockout impacted them specifically. Through analysis of the data themes began to emerge including the fans' understanding that there was a need to restructure game play, the business operations of the NHL, a desire for service recovery strategies which would exceed fans' expectations, 4 and the desire for alternative forms of consumption including alternative hockey leagues as well as the growing popularity of poker playing. The study summarizes the effects that the NHL lockout had on the relationship between 16 individual fan~ and their favourite teams, and concludes with Suggestions for Future Research and Implications for Sport Marketers that emerged from this unique case in the history of North American professional sport.

Who, when and where? Identification of patients at risk of an in-hospital adverse event: Implications for nursing practice

Patients who suffer an adverse event (AE) are more likely to die or suffer permanent disability. Many AEs are preventable. Nurses have long played a pivotal role in the prevention of AEs. Much of the literature to date pertains to the role of nurses in the prevention of AEs such as falls, pressure areas and deep vein thrombosis. Prominent risk factors for AEs are the presence of physiological abnormality, failure to recognize or correct physiological abnormality, advanced patient age and location of patient room. Ongoing physiological assessment of patients is a nursing responsibility and the assessment findings of nurses underpin many patient care decisions. The early recognition and correction of physiological abnormality can improve patient outcomes by reducing the incidence of AEs, making nurses' ability to identify, interpret and act on physiological abnormality a fundamental factor in AE prediction and prevention. This paper will examine the role of nurses in AE prevention, using cardiac arrest as an example, from the perspective of physiological safety; that is, accurate physiological assessment and the early correction of physiological abnormality.

Microsensor studies on Padina from a natural CO2 seep: implications of morphology on acclimation to low pH

Low seawater pH can be harmful to many calcifying marine organisms, but the calcifying macroalgae Padina spp. flourish at natural submarine carbon dioxide seeps where seawater pH is low. We show that the microenvironment created by the rolled thallus margin of Padina australis facilitates supersaturation of CaCO3 and calcifi-cation via photosynthesis-induced elevated pH. Using microsensors to investigate oxygen and pH dynamics in the microenvironment of P. australis at a shallow CO2 seep, we found that, under saturating light, the pH inside the microenvironment (pHME) was higher than the external seawater (pHSW) at all pHSW levels investigated, and the difference (i.e., pHME-pHSW) increased with decreasing pHSW (0.9 units at pHSW 7.0). Gross photosynthesis (Pg) inside the microenvironment increased with decreasing pHSW, but algae from the control site reached a threshold at pH 6.5. Seep algae showed no pH threshold with respect to Pg within the pHSW range investigated. The external carbonic anhydrase (CA) inhibitor, acetazolamide, strongly inhibited Pg of P. australis at pHSW 8.2, but the effect was diminished under low pHSW (6.4-7.5), suggesting a greater dependence on membrane-bound CA for the dehydration of HCO3- ions during dissolved inorganic carbon uptake at the higher pHSW. In comparison, a calcifying green alga, Halimeda cuneata f. digitata, was not inhibited by AZ, suggesting efficient bicarbonate transport. The ability of P. australis to elevate pHME at the site of calcification and its strong dependence on CA may explain why it can thrive at low pHSW.