Case study of Queensland state taxation

1. Like the Commonwealth Tax regime, state taxation legislation has now ballooned in size from the good old days when life and tax were relatively simple issues. 2. This case study of Queensland state taxation will examine the following taxes affecting churches and charities in this state: (a) Stamp Duty (b) Land Tax; and (c) Local Authority Rates 3. Each type of tax will be considered in turn. A brief legislative history of the statutory instruments governing these taxes will be given with a closer examination of the present schemes. Relevant judicial pronouncements will be considered and some open discussion of real life examples. 4. It is submitted that the regular donors to our worthy charities and the dedicated weekly churchgoers would have absolutely no idea: (a) that indirectly the value of their donations and weekly offerings are increasingly being eroded by the imposts of Government not only in terms of the amounts of those imposts but the enormous administrative burden of coping with the legislation; (b) of the complexity of the taxation legislation affecting their churches and charities; or (c) that their churches and charities are even paying taxes.

A select and annotated bibliography of nonprofit taxation

It seems likely that the Industry Commission Inquiry on Charitable Organisations will include a reference to examine the state of taxation and charities. There will no doubt be discussions on the taxation benefits enjoyed by charities. These benefits include not only the exemption from being liable for income tax and enjoying the status of being a "deductible body" for the purpose of gifts, but also fringe benefits tax, sales tax, land tax, stamp duty, financial institutions duty, local government rates and charges as well as electricity, gas, telephone and motor vehicle concessions.

Fast pyrolysis for better utilization of tamarind seed from renewable energy point of view

The conversion of tamarind seeds into pyrolytic oil by fixed bed fire-tube heating reactor has been taken into consideration in this study. The major components of the system were fixed bed fire-tube heating reactor, liquid condenser and collectors. The raw and crushed tamarind seed in particle form was pyrolized in an electrically heated 10 cm diameter and 27 cm high fixed bed reactor. The products are oil, char and gases. The parameters varied were reactor bed temperature, running time, gas flow rate and feed particle size. The parameters were found to influence the product yields significantly. The maximum liquid yield was 45 wt% at 4000C for a feed size of 1.07cm3 at a gas flow rate of 6 liter/min with a running time of 30 minute. The pyrolysis oil was obtained at these optimum process conditions were analyzed for physical and chemical properties to be used as an alternative fuel.

Pyrolysis decomposition of mahogony seeds (Swietenia macrophylla) for alternative fuel oil

A fixed bed pyrolysis has been designed and fabricated for obtaining liquid fuel from Mahogany seeds. The major components of the system are fixed bed pyrolysis reactor, liquid condenser and liquid collectors. The Mahogany seed in particle form is pyrolysed in an externally heated 10 cm diameter and 36 cm high fixed bed reactor with nitrogen as the carrier gas. The reactor is heated by means of a biomass source cylindrical heater from 450oC to 600oC. The products are oil, char and gas. The reactor bed temperature, running time and feed particle size are considered as process parameters. A maximum liquid yield of 54wt% of biomass feed is obtained with particle size of 1.18 mm at a reactor bed temperature of 5500C with a running time of 90 minutes. The oil is found to possess favorable flash point and reasonable density and viscosity. The higher calorific value is found to be 39.9 MJ/kg which is higher than other biomass derived pyrolysis oils.

Fixed bed pyrolysis of pulm seed waste for liquid oil production

Among various thermo-chemical conversion processes, pyrolysis is considered as an emerging technology for liquid oil production. The conversion of biomass waste in the form of plum seed into pyrolysis oil by fixed bed pyrolysis reactor has been taken into consideration in this study. A fixed bed pyrolysis has been designed and fabricated for obtaining liquid fuel from this plum seeds. The major component of the system are fixed bed pyrolysis reactor, liquid condenser and liquid collectors. The plum seed in particle form is pyrolysed in an externally heated 7.6 cm diameter and 46 cm high fixed bed reactor with nitrogen as the carrier gas. The reactor is heated by means of a biomass source cylindrical heater from 4000C to 6000C. The products are oil, char and gas. The reactor bed temperature, running time and feed particle size are considered as process parameters. The parameters are found to influence the product yield significantly. A maximum liquid yield of 39 wt% of biomass feed is obtained with particle size of 2.36-4.75 mm at a reactor bed temperature of 520oC with a running time of 120 minutes. The pyrolysis oil obtained at this optimum process conditions are analyzed for some fuel properties and compared with some other biomass derived pyrolysis oils and conventional fuels. The oil is found to possess favorable flash point and reasonable density and viscosity. The higher calorific value is found to be 22.39 MJ/kg which is higher than other biomass derived pyrolysis oils.

Influence of pre-exsiting surface defects on the vibrational properties of Ag nanowires

Large-scale molecular dynamics simulations are performed to characterize the effects of pre-existing surface defects on the vibrational properties of Ag nanowires. It is found that the first order natural frequency of the nanowire appears insensitive to different surface defects, indicating a defect insensitivity property of the nanowire’s Young’s modulus. In the meanwhile, an increase of the quality (Q)-factor is observed due to the presence of defects. Particular, a beat phenomenon is observed for the nanowire with the presence of a surface edge defect, which is driven by a single actuation. It is concluded that different surface defects could act as an effective mean to tune the vibrational properties of nanowires. This study sheds lights on the better understanding of nanowire’s mechanical performance when surface defects are presented, which would benefit the development of nanowire-based devices.

An extension to the rank constraint for improving the reliability of stereo matching algorithms using the rank transform

The rank transform is one non-parametric transform which has been applied to the stereo matching problem The advantages of this transform include its invariance to radio metric distortion and its amenability to hardware implementation. This paper describes the derivation of the rank constraint for matching using the rank transform Previous work has shown that this constraint was capable of resolving ambiguous matches thereby improving match reliability A new matching algorithm incorporating this constraint was also proposed. This paper extends on this previous work by proposing a matching algorithm which uses a dimensional match surface in which the match score is computed for every possible template and match window combination. The principal advantage of this algorithm is that the use of the match surface enforces the left�right consistency and uniqueness constraints thus improving the algorithms ability to remove invalid matches Experimental results for a number of test stereo pairs show that the new algorithm is capable of identifying and removing a large number of in incorrect matches particularly in the case of occlusions

Queensland property legislation update

This article discusses the legislative changes introduced by the new Government in Queensland in 2012 and their impact on property transactions. The changes generally relate to the government’s mandate to reduce red tape in property transactions as well as election promises to reintroduce the stamp duty reduction for the purchase of a home and wind back the previous government’s changes to the lot entitlement provisions of the Body Corporate and Community Management Act 1997.

A novel testing system for a Cycloidal drive

At present, for mechanical power transmission, Cycloidal drives are most preferred - for compact, high transmission ratio speed reduction, especially for robot joints and manipulator applications. Research on drive-train dynamics of Cycloidal drives is not well-established. This paper presents a testing rig for Cycloidal drives, which would produce data for development of mathematical models and investigation of drive-train dynamics, further aiding in optimising its design

Power electronic converters for high power ultrasound transducers

Piezoelectric transducers convert electrical energy to mechanical energy and play a great role in ultrasound systems. Ultrasound power transducer performance is strongly related to the applied electrical excitation. To have a suitable excitation for maximum energy conversion, it is required to analyze the effects of input signal waveform, medium and input signal distortion on the characteristic of a high power ultrasound system (including ultrasound transducer). In this research, different input voltage signals are generated using a single-phase power inverter and a linear power amplifier to excite a high power ultrasound transducer in different medium (water and oil) in order to study the characteristic of the system. We have also considered and analyzed the effect of power converter output voltage distortions on the performance of the high power ultrasound transducer using a passive filter.

Three dimensional simulation of a parabolic trough concentrator thermal collector

Parabolic Trough Concentrators (PTC) are the most proven solar collectors for solar thermal power plants, and are suitable for concentrating photovoltaic (CPV) applications. PV cells are sensitive to spatial uniformity of incident light and the cell operating temperature. This requires the design of CPV-PTCs to be optimised both optically and thermally. Optical modelling can be performed using Monte Carlo Ray Tracing (MCRT), with conjugate heat transfer (CHT) modelling using the computational fluid dynamics (CFD) to analyse the overall designs. This paper develops and evaluates a CHT simulation for a concentrating solar thermal PTC collector. It uses the ray tracing work by Cheng et al. (2010) and thermal performance data for LS-2 parabolic trough used in the SEGS III-VII plants from Dudley et al. (1994). This is a preliminary step to developing models to compare heat transfer performances of faceted absorbers for concentrating photovoltaic (CPV) applications. Reasonable agreement between the simulation results and the experimental data confirms the reliability of the numerical model. The model explores different physical issues as well as computational issues for this particular kind of system modeling. The physical issues include the resultant non-uniformity of the boundary heat flux profile and the temperature profile around the tube, and uneven heating of the HTF. The numerical issues include, most importantly, the design of the computational domain/s, and the solution techniques of the turbulence quantities and the near-wall physics. This simulation confirmed that optical simulation and the computational CHT simulation of the collector can be accomplished independently.

Deformation behaviour of nanocrystalline Mg-AI alloys during nanoindentation

The deformation behaviour of Mg-5%AI alloys and its dependence with gain size and strain rate were investigated using nanoindentation. The grain sizes were successfully reduced below 100 nm via mechanical alloying method. It was found that the strain rate sensitivity increased with decreasing grain size. The smaller activation volumes and the plastic deformation mechanisms involving grain boundary activities are considered to contribute to the increase of strain rate sensitivity in the nanocrystalline alloys.

Parallel and series configurations of flyback converter for pulsed power applications

Advances in solid-state switches and power electronics techniques have led to the development of compact, efficient and more reliable pulsed power systems. Although, the power rating and operation speed of the new solid-state switches are considerably increased, their low blocking voltage level puts a limits in the pulsed power operation. This paper proposes the advantage of parallel and series configurations of pulsed power modules in obtaining high voltage levels with fast rise time (dv/dt) using only conventional switches. The proposed configuration is based on two flyback modules. The effectiveness of the proposed approach is verified by numerical simulations, and the advantages of each configuration are indicated in comparison with a single module.

Possible comet samples : The NASA Cosmic Dust Program

Beginning in 1974, a limited effort to collect extraterrestrial dust samples from the stratosphere using impactors mounted on NASA U-2 aircraft was initiated at NASA Ames Research Center (1). Subsequent studies (e.g. 1-9) have clearly established an extraterrestrial origin for some of the material. Attrition of comets is considered to be one of the potential sources of extraterrestrial dust(1,5). Additionally, some of the particles appear to represent a type of primitive material not represented in meteorite collections. In order to provide a greater availability of these samples to the scientific community, NASA-Johnson Space Center (JSC) began in May of 1981 a program dedicated to the systematic collection and curation of cosmic dust for scientific investigation. Collections were made at 18 to 20 km altitude by means of collectors mounted under the wings of a WB57F. When the aircraft reaches operating altitude, the collector plates (impactors) are extended into the ambient airstream with the collection surface normal to the airflow. To prevent particles from bouncing off the surface, the impactors are coated with a film of high viscosity silicone oil. The impactors are sealed in canisters to minimize contamination when not collecting.

A study of hydrogen gas sensing performance of Pt/Graphene/GaN devices

In this work, we present an investigation on Pt/graphene/GaN devices for hydrogen gas sensing applications. The graphene layer was deposited on GaN substrate using a chemical vapour deposition (CVD) technique and was characterised via Raman and X-ray photoelectron spectroscopy. The current-voltage (I-V) and dynamic response of the developed devices were investigated in forward and reverse bias operation at an optimum temperature of 160°C. Voltage shifts of 661.1 and 484.9 mV were recorded towards 1% hydrogen at forward and reverse constant bias current of 1 mA, respectively.