A taxing definition — a comment on the industry commission's draft proposals for defining community social welfare organisations

The draft report of the Industry Commission's charitable organisations inquiry introduces a new term for nonprofit organisations delivering human services. The new term is "community social welfare organisation" or "CSWO". The report recommends that tax deductibility of donations be extended such organisations. It then hints at making the definition of CSWO a standard criteria for state taxation exemptions. This paper examines the definition of the new term community social welfare organisation and charts its possible consequences if adopted by the federal government. The promise of tax deductibility status to previously shunned organisations is largely illusory. The Commission's aim of simplification through clarification of the definition is flawed and will not reduce the administration costs for the Australian Tax Office (ATO) or organisations.

"Money pouring out of its ears" : on the taxation of really profitable nonprofit organisations in Australia

Under current law Australia appears to be a tax haven for certain non-governmental institutions. Millions of ordinary business income may go untaxed and the deductibility for donations is unlimited - both are very generous tax measures in an international context. The basic problems of most Australian nonprofit organisations are not taxation; they are just that: nonprofit. Anybody interested in the non-governmental sector should be willing to face the question: What is an equitable tax treatment? The short-term tactic of ducking the question may not be the best or most beneficial long term strategy.

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.

Public Fundraising Charities in Queensland

A financial study is presented of charities registered under the Queensland Collections Act. These charities are required to register under that Act as they seek donations from the public. The study collected financial information from the audited annual financial statements lodged in 1989 and 1992. The charities were classified into industry classes according to Australian Standard Industry Classification. Data is presented on charity's numerical growth, growth of assets and receipts, lodging of first returns under the Act and defaults in lodging returns. A series of exploratory case studies of greater financial detail are presented to establish possible reasons for the aggregated trends established in the first part of the study. The study concludes by raising three issues, the methodological implications posed by the research, substantive issues about the behaviour of nonprofit organisations and issues for the focus of future research.

Who claims gifts as a tax deduction? An examination of tax deductible gift statistics

Many donors, particularly those contemplating a substantial donation, consider whether their donation will be deductible from their taxable income. This motivation is not lost on fundraisers who conduct appeals before the end of the taxation year to capitalise on such desires. The motivation is also not lost on Treasury analysts who perceive the tax deduction as “lost” revenue and wonder if the loss is “efficient” in economic terms. Would it be more efficient for the government to give grants to deserving organisations, rather than permitting donor directed gifts? Better still, what about contracts that lock in the use of the money for a government priority? What place does tax deduction play in influencing a donor to give? Does the size of the gift bear any relationship to the size of the tax deduction? Could an increased level of donations take up an increasing shortfall in government welfare and community infrastructure spending? Despite these questions being asked regularly, little has been rigorously established about the effect of taxation deductions on a donor’s gifts.

Fish out of water : refugee and international students in mainstream Australian schools

In this paper, the authors combine Pierre Bourdieu’s concept of hysteresis (the ‘fish out of water’ experience) with the discourse historical approach to critical discourse analysis (CDA) as a theoretical and analytical framework through which they examine specific moments in the schooling experiences of one refugee student and one international student, both enrolled in post-compulsory education in Australian mainstream secondary schools. We examine specific moments – as narrated by these students during interviews – in which these students can be described as ‘fish out of water’. As such, this paper takes up the concerns of researchers who call for an examination of the lived geographies and the everyday lives of individual students in mainstream schools. We find that our students’ habitus, conditioned by their previous schooling experiences in their home countries, did not match their new Australian schools, resulting in frustration with, and alienation from, their mainstream schools. However, we also note that schools, too, need to adapt and adjust their habitus to the new multicultural world, in which there are international and refugee students among their usual cohort of mainstream students.

Bomb disposal in the tropics : a cocktail of metabolic and environmental heat

Bomb technicians perform their work while encapsulated in explosive ordnance disposal (EOD) suits. Designed primarily for safety, these suits have an unintended consequence of impairing the body’s natural mechanisms for heat dissipation. Purpose: To quantify the heat strain encountered during an EOD operational scenario in the tropical north of Australia. Methods: All active police male bomb technicians, located in a tropical region of Australia (n=4, experience 7 ± 2.1 yrs, age 34 ± 2 yrs, height 182.3 ± 5.4 cm, body mass 95 ± 4 kg, VO2max 46 ± 5.7 ml.kg-1.min-1) undertook an operational scenario wearing the Med-Eng EOD 9 suit and helmet (~32 kg). The climatic conditions ranged between 27.1–31.8°C ambient temperature, 66-88% relative humidity, and 30.7-34.3°C wet bulb globe temperature. The scenario involved searching a two story non air-conditioned building for a target; carrying and positioning equipment for taking an X-ray; carrying and positioning equipment to disrupt the target; and finally clearing the site. Core temperature and heart rate were continuously monitored, and were used to calculate a physiological strain index (PSI). Urine specific gravity (USG) assessed hydration status and heat associated symptomology were also recorded. Results: The scenario was completed in 121 ± 22 mins (23.4 ± 0.4% work, 76.5 ± 0.4% rest/recovery). Maximum core temperature (38.4 ± 0.2°C), heart rate (173 ± 5.4 bpm, 94 ± 3.3% max), PSI (7.1 ± 0.4) and USG (1.031 ± 0.002) were all elevated after the simulated operation. Heat associated symptomology highlighted that moderate-severe levels of fatigue and thirst were universally experienced, muscle weakness and heat sensations experienced by 75%, and one bomb technician reported confusion and light-headedness. Conclusion: All bomb technicians demonstrated moderate-high levels of heat strain, evidenced by elevated heart rate, core body temperature and PSI. Severe levels of dehydration and noteworthy heat-related symptoms further highlight the risks to health and safety faced by bomb technicians operating in tropical locations.

Slithering snakes, angry men and out-group members : what and whom are we evolved to fear?

The preparedness theory of classical conditioning proposed by Seligman (1970, 1971) has been applied extensively over the past 40 years to explain the nature and "source" of human fear and phobias. In this review we examine the formative studies that tested the four defining characteristics of prepared learning with animal fear-relevant stimuli (typically snakes and spiders) and consider claims that fear of social stimuli, such as angry faces, or faces of racial out-group members, may also be acquired utilising the same preferential learning mechanism. Exposition of critical differences between fear learning to animal and social stimuli suggests that a single account cannot adequately explain fear learning with animal and social stimuli. We demonstrate that fear conditioned to social stimuli is less robust than fear conditioned to animal stimuli as it is susceptible to cognitive influence and propose that it may instead reflect on negative stereotypes and social norms. Thus, a theoretical model that can accommodate the influence of both biological and cultural factors is likely to have broader utility in the explanation of fear and avoidance responses than accounts based on a single mechanism.

Sensuous geography : the role of sensuous experience and their contemporary implications in public squares, a Lefebvrian approach

This paper explores the sensuous relationship amongst people and the physical elements located in public squares. The research focuses on the study of sensuous geography and its social implications in contemporary city context. Case studies were drawn from various Western countries. A Lefebvrian approach was utilized to analyse the research findings. The study has generated a preliminary sensuous geography checklist for public squares that can predict the degree of popularity and experiential qualities of public squares. However, limits existed in the paper as sensory experiences are conditioned by individual, socio-cultural and climatic influences. The study suggests further integrated approach is needed in this field of study. The research findings indicated that better knowledge of sensuous geography is important in the design and planning disciplines.

Governing self : SNSs as tools for self-formation

This thesis investigates how modern individuals relate to themselves and others in the service of shaping their ethical conduct and governing themselves. It considers the use of online social networking sites (SNSs) as one particular practice through which people manage their day-to-day conduct and understandings of self. Current research on the use of SNSs has conceptualised them as tools for communication, information-sharing and self-presentation. This thesis suggests a different way of thinking about these sites as tools for self-formation. A Foucaultian genealogical, historical and problematising approach is applied in order to explore processes of subjectivation and historical backgrounds involved in the use of SNSs. This is complimented with an ANT-based understanding of the role that technologies play in shaping human action. Drawing new connections between three factors will show how they contribute to the ways in which people become selves today. These factors are, one, the psychologisation and rationalisation of modern life that lead people to confess and talk about themselves in order to improve and perfect themselves, two, the transparency or publicness of modern life that incites people to reveal themselves constantly to a public audience and, three, the techno-social hybrid character of Western societies. This thesis will show how some older practices of self-formation have been translated into the context of modern technologised societies and how the care of self has been reinvigorated and combined with the notion of baring self in public. This thesis contributes a different way of thinking about self and the internet that does not seek to define what the modern self is and how it is staged online but rather accounts for the multiple, contingent and historically conditioned processes of subjectivation through which individuals relate to themselves and others in the service of governing their daily conduct.

Discrepancy between antennal and behavioral responses for enantiomers of a-Pinene : electrophysiology and behavior of helicoverpa armigera (Lepidoptera)

The ability of adult cotton bollworm, Helicoverpa armigera (Hübner), to distinguish and respond to enantiomers of α-pinene was investigated with electrophysiological and behavioral methods. Electroantennogram recordings using mixtures of the enantiomers at saturating dose levels, and single unit electrophysiology, indicated that the two forms were detected by the same receptor neurons. The relative size of the electroantennogram response was higher for the (−) compared to the (+) form, indicating greater affinity for the (−) form at the level of the dendrites. Behavioral assays investigated the ability of moths to discriminate between, and respond to the (+) and (−) forms of α-pinene. Moths with no odor conditioning showed an innate preference for (+)-α-pinene. This preference displayed by naïve moths was not significantly different from the preferences of moths conditioned on (+)-α-pinene. However, we found a significant difference in preference between moths conditioned on the (−) enantiomer compared to naïve moths and moths conditioned on (+)-α-pinene, showing that learning plays an important role in the behavioral response. Moths are less able to distinguish between enantiomers of α-pinene than different odors (e.g., phenylacetaldehyde versus (−)-α-pinene) in learning experiments. The relevance of receptor discrimination of enantiomers and learning ability of the moths in host plant choice is discussed.

Tournament outcomes and prosocial behaviour

Does participation in a tournament influence prosocial behaviour in subsequent interactions? We designed an experiment to collect data on charitable donations made by participants out of their earnings from a real-effort tournament. We varied the earnings associated with ranks across our treatments thereby allowing us to observe donations by participants who end up at different ranks but have the same earnings. Prior to finding out how well they performed, participants were also asked to report their expected rank. Controlling for differences in effort and earnings, participants who were ranked first donated significantly more than others, supporting the view that positive affect from winning may increase generosity. However, we find that this effect diminishes when the difference between realised and expected ranks are controlled for, lending support to the idea that positive surprise from winning also increases generosity.

Private Ancillary Funds (PAFs)

PAFs are trusts to which taxpayers can make tax deductible donations.1 The term private ancillary fund is defined in the taxation legislation and has some similarities with the US private family foundation. This new arrangement allows families, businesses and individuals to create a tax effective closely held charitable trust which was not possible prior to the initiative. The sole purpose of a PAF must be to provide money, property or benefits to funds, authorities or institutions, which are deductible gift recipients (DGRs).

Tax Deductible Giving in 2010 - 2011:ACPNS Current Issues Information Sheet 2013/1

Each year The Australian Centre for Philanthropy and Nonprofit Studies (ACPNS) at QUT analyses statistics on tax-deductible donations made by Australians in their individual income tax returns to Deductible Gift Recipients (DGRs). The information presented below is based on the amount and type of tax-deductible donations made by Australian taxpayers to DGRs for the period 1 July 2010 to 30 June 2011 extracted from the Australian Taxation Office's publication Taxation Statistics 2010-2011.1

Institutional perspectives on operationalising climate adaptation through planning

Adaptation to climate change is an imperative and an institutional challenge. This paper argues that the operationalisation of climate adaptation is a crucial element of a comprehensive response to the impacts of climate change on human settlements, including major cities and metropolitan areas. In this instance, the operationalisation of climate adaptation refers to climate adaptation becoming institutionally codified and implemented through planning policies and objectives, making it a central tenet of planning governance. This paper has three key purposes. First, it develops conceptual understandings of climate adaptation as an institutional challenge. Second, it identifies the intersection of this problem with planning and examines how planning regimes, as institutions, can better manage stress created by climate change impacts in human settlements. Third, it reports empirical findings focused on how the metro-regional planning regime in Southeast Queensland (SEQ), Australia, has institutionally responded to the challenge of operationalising climate adaptation. Drawing on key social scientific theories of institutionalism, it is argued that the success or failure of the SEQ planning regime's response to the imperative of climate adaptation is contingent on its ability to undergo institutional change. It is further argued that a capacity for institutional change is heavily conditioned by the influence of internal and external pathways and barriers to change, which facilitate or hinder change processes. The paper concludes that the SEQ metro-regional planning regime has undergone some institutional change but has not yet undergone change sufficient to fully operationalise climate adaptation as a central tenet of planning governance in the region.