Australian films at large: expanding the evidence about Australian cinema performance

International markets have in recent years become a critical component of the business model for Hollywood cinema, opening up a renewed interest in the global dimensions of film diffusion. Smaller film-producing nations such as Denmark have similarly emphasised global distribution as a key component of the industry's success. Typically, however, claims for Australian film industry success rely almost exclusively on a film's domestic box office performance. This paper considers the possibilities for an expanded approach to measuring success and failure in the Australian film industry. Adopting analytic methods from cinema studies, cultural economics and geo-spatial sciences, this paper will examine the international theatrical circulation of Australian films using a unique global database of cinema showtimes. This data set captures all formal film screenings in 47 countries over an 18-month period ending 1 June 2014 and enables detailed empirical study of the locations visited by Australian-produced films. In conjunction with relevant box office data and contextual critical commentary, we propose a revised and expanded ‘film impact rating’ for assessing the reported performance of Australian films.

An examination of tax-deductible donations made by individual Australian taxpayers in 2007-08

Each year, The Australian Centre for Philanthropy and Nonprofit Studies (CPNS) at Queensland University of Technology (QUT) collects and analyses statistics on the amount and extent of tax-deductible donations made and claimed 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 and claimed by Australian individual taxpayers to DGRs for the period 1 July 2006 to 30 June 2007. This information has been extracted mainly from the Australian Taxation Office's (ATO) publication Taxation Statistics 2006-07. The 2006-07 report is the latest report that has been made publicly available. It represents information in tax returns for the 2006-07 year processed by the ATO as at 31 October 2008. This study uses information based on published ATO material and represents only the extent of tax-deductible donations made and claimed by Australian taxpayers to DGRs at Item D9 Gifts or Donations in their individual income tax returns for the 2006-07 income year. The data does not include corporate taxpayers. Expenses such as raffles, sponsorships, fundraising purchases (e.g., sweets, tea towels, special events) or volunteering are generally not deductible as „gifts‟. The Giving Australia Report used a more liberal definition of gift to arrive at an estimated total of giving at $11 billion for 2005 (excluding Tsunami giving of $300 million). The $11 billion total comprised $5.7 billion from adult Australians, $2 billion from charity gambling or special events and $3.3 billion from business sources.

An examination of tax-deductible donations made by individual Australian taxpayers in 2008-09, ACPNS Working Paper 54

Each year, The Australian Centre for Philanthropy and Nonprofit Studies (CPNS) at Queensland University of Technology (QUT) collects and analyses statistics on the amount and extent of tax-deductible donations made and claimed 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 and claimed by Australian individual taxpayers to DGRs for the period 1 July 2008 to 30 June 2009. This information has been extracted mainly from the Australian Taxation Office's (ATO) publication Taxation Statistics 2008-09. The 2008-09 report is the latest report that has been made publicly available. It represents information in tax returns for the 2008-09 year processed by the ATO as at 31 October 2010.

Johnno

The field of research was internationally-oriented contemporary theatre practice. The research challenge was to adapt an iconic Queensland novel – David Malouf’s Johnno - to the stage in a way that would engage, resonate with and be relevant to national and international audiences. This project represented an international collaboration between La Boite Theatre Company, the Derby Playhouse, UK, and the Brisbane Festival. It was the first time that an English and an Australian company had collaborated in such a way, sharing both creative vision and financial costs and providing performances on both continents. The production was well received in both countries, suggesting that a culturally idiosyncratic work such as Johnno can be created that can fulfil not only the needs of the localised audience but also have broad global cultural resonance. The work was performed at the Brisbane Festival and the Derby Playhouse. In Brisbane, it was performed at the Brisbane Powerhouse as the signature work of the 2006 festival, with 30 performances, receiving favourable national reviews and achieving 90% box office. In the UK, it was performed at the Derby Playhouse for 22 performances, once again to favourable national reviews and 60% audiences, a good result for a new work in a regional theatre in the UK. The success of Johnno was also in the power of the collaboration between the three creative companies involved in the work.

International transfer pricing : the Australian approach and lessons for Canada

In response to developments in international trade and an increased focus on international transfer-pricing issues, Canada’s minister of finance announced in the 1997 budget that the Department of Finance would undertake a review of the transfer-pricing provisions in the Income Tax Act. On September 11, 1997, the Department of Finance released draft transfer-pricing legislation and Revenue Canada released revised draft Information Circular 87-2R. The legislation was subsequently amended and included in Bill C-28, which received first reading on December 10, 1997. The new rules are intended to update Canada’s international transfer-pricing practices. In particular, they attempt to harmonize the standards in the Income Tax Act with the arm’s-length principle established in the OECD’s transfer pricing guidelines. The new rules also set out contemporaneous documentation requirements in respect of cross-border related-party transactions, facilitate administration of the law by Revenue Canada, and provide for a penalty where transfer prices do not comply with the arm’s-length principle. The Australian tax authorities have similarly reviewed and updated their transfer-pricing practices. Since 1992, the Australian commissioner of taxation has issued three rulings and seven draft rulings directly relating to international transfer pricing. These rulings outline the selection and application of transfer pricing methodologies, documentation requirements, and penalties for non-compliance. The Australian Taxation Office supports the use of advance pricing agreements (APAs) and has expanded its audit strategy by conducting transfer-pricing risk assessment reviews. This article presents a detailed review of Australia’s transfer-pricing policy and practices, which address essentially the same concerns as those at which the new Canadian rules are directed. This review provides a framework for comparison of the approaches adopted in the two jurisdictions. The author concludes that although these approaches differ in some respects, ultimately they produce a similar result. Both regimes set a clear standard to be met by multinational enterprises in establishing transfer prices. Both provide for audits and penalties in the event of noncompliance. And both offer the alternative of an APA as a means of avoiding transfer-pricing disputes with Australian and Canadian tax authorities.

Research supervision of international students in engineering and information technology disciplines (Resources)

This report provides an overview of the results of a collaborative research project titled "A model for research supervision of international students in engineering and information technology disciplines". This project aimed to identify factors influencing the success of culturally and linguistically diverse (CALD) higher degree research (HDR) students in the fields of Engineering and Information Technology at three Australian Universities: Queensland University of Technology, The University of Western Australia and Curtin University.

An examination of tax-deductible donations made by individual Australian taxpayers in 2010-11

Each year, The Australian Centre for Philanthropy and Nonprofit Studies (CPNS) at Queensland University of Technology (QUT) collects and analyses statistics on the amount and extent of tax-deductible donations made and claimed 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 and claimed by Australian individual taxpayers to DGRs for the period 1 July 2010 to 30 June 2011. This information has been extracted mainly from the Australian Taxation Office's (ATO) publication Taxation Statistics 2010-11. The 2010-11 report is the latest report that has been made publicly available. It represents information in tax returns for the 2010-11 year processed by the ATO as at 31 October 2012.

Review : "Not Quite Hollywood" -- Mark Hartley

Synopsis and review of the Australian documentary Not Quite Hollywood (Mark Hartley, 2008). Not Quite Hollywood might just as accurately have been titled Not Quite Australian Cinema. The film begins from the premise that the vast range of films it covers have been unduly overlooked by critics, historians and scholars of the Australian cinema despite often enormous box office success. Much of the blame for the marginalisation of these films is placed at the feet of former Sydney Film Festival director and long-time film critic for The Australian newspaper David Stratton, well-known to Australian audiences as one half of the ‘David and Margaret’ couple who have dominated film reviewing on Australian television for many years. Stratton’s books on the Australian film revival The Last New Wave (1980) and The Avocado Plantation (1990) are said to have set the tone for later writers by reviling or simply ignoring many of the films produced in Australia in the 1970s and 1980s in favour of a canon of films and directors deemed more culturally and artistically worthy. Perhaps predictably, Not Quite Hollywood swings the other way. The back-slapping, anecdotal, revisionist history told through the many interviews with key figures from the time is only occasionally interrupted by Bob Ellis and Phillip Adams, who are only slightly uncomfortably cast as defenders of the mainstream views. The interviews and clips from the films are interspersed with the fan-boy enthusiasms of Quentin Tarantino whose geek-chic profile and encyclopaedic knowledge of exploitation and genre cinema are milked to the full. In sharp contrast, Ellis’s scorn for these filmmakers and their films is total, but it is his withering and slanderous assessments of the characters, talents and practices of producers like Antony I Ginnane and John Lamond that leavens this sometimes stodgy stew of selfcongratulation...

12 principles for the effective supervision of creative practice higher research degrees, dispatches from the field

In late 2012 and early 2013 we interviewed 25 experienced and early career supervisors of creative practice higher research degrees. This journey spanned five universities and a broad range of disciplines including visual art, music, performing art, new media, creative writing, fashion, graphic design, interaction design and interior design. Some of the supervisors we interviewed were amongst the first to complete and supervise practice-led and practice-based PhDs; some have advocated for and defined this emergent field; and some belong to the next generation of supervisors who have confidently embarked on this exciting and challenging path. Their reflections have brought to light many insights gained over the past decade. Here we have drawn together common themes into a collection of principles and best practice examples. We present them as advice rather than rules, as one thing that the supervisors were unanimous about is the need to avoid proscriptive models and frameworks, and to foster creativity and innovation in what is still an emergent field of postgraduate supervision. It is with thanks to all of the supervisors who contributed to these conversations, and their generosity in sharing their practices, that we present their advice, exemplars and case studies.

Knowing

Directed by Alex Proyas, the Knowing is an action-packed science-fiction disaster movie. A well-known Australian director working in Hollywood, Proyas has developed an international reputation for stylised fantasy and science-fiction movies, including the neo-gothic movie The Crow (1994), the complex science-fiction film Dark City (1998), and the adaptation of Isaac Asimov’s sci-fi classic I, Robot (2004) which earned almost US$350 million theatrically worldwide. Knowing was produced for US$50 million and relies heavily upon special effects (including a visually impressive sequence of the world being destroyed) and high-octane action sequences (including a notable plane crash). Knowing’s cast included Australian actors, Rose Byrne and Ben Mendelsohn, and American actor Nicolas Cage. While Knowing received typically poor critical reviews, the movie performed well at the box-office earning over US$183 million worldwide.

A Few Best Men

Like most of Stephan Elliott’s movies, A Few Best Men is difficult to discuss without focusing on the director himself. A wedding-gone-wrong comedy, A Few Best Men is Elliott’s first Australian feature film in seventeen years. After directing the low-budget crime-thriller Frauds (1993), Elliott achieved worldwide success as writer-director of the Oscar-winning road movie Adventures of Priscilla, Queen of the Desert (1994). A quirky and visually striking film about two drag-queens and a transsexual’s journey across the harsh Australian outback in a bus named Priscilla, the movie earned over US$70 million at the international box-office and became an instant Australian classic. Elliott’s career, however, self-destructed soon after...

An examination of taxpayers' attitutes towards the Australian Tax System : findings from a survey of tax scheme investors

In recent years, the number of taxpayers involved in aggressive tax planning has more than doubled, posing a serious threat to the integrity of Australia's tax system. To deal with the problem, the Australian Taxation Office (ATO) implemented a number of initiatives aimed at combating aggressive tax planning. Part of the ATO's crackdown involved issuing amended assessments to the 42,000 Australians who invested in mass marketed tax schemes. The majority of investors, however, resisted the ATO's attempts to recover scheme related tax debts. This paper discusses the findings of an empirical study that shows that the resistance was due partly to the manner in which the ATO dealt with the schemes issue. Using survey data collected from 2301 tax scheme investors, and 2040 taxpayers from the general population, it will be shown that those who invested in tax schemes are more disillusioned with the tax system, are more hostile and resistant toward the ATO, and are more likely to resent paying tax as a result.

More than Ballyhoo? : The importance of understanding film consumption in Australia

We have all become used to reading stories filled with alarm and recrimination, or (more rarely) tentative optimism concerning the local production industry's percentage of the domestic box office. This blunt but exploitable indicator greatly simplifies the interaction between film product and its consumer.