Exploring perceived legitimacy of traffic law enforcement

The purpose of traffic law enforcement is to encourage compliant driver behaviour. That is, the threat of an undesirable sanction encourages drivers to comply with traffic laws. However, not all traffic law violations are considered equal. For example, while drink driving is generally seen as socially unacceptable, behaviours such as speeding are arguably less so, and speed enforcement is often portrayed in the popular media as a means of “revenue raising”. The perceived legitimacy of traffic law enforcement has received limited research attention to date. Perceived legitimacy of traffic law enforcement may influence (or be influenced by) attitudes toward illegal driving behaviours, and both of these factors are likely to influence on-road driving behaviour. This study aimed to explore attitudes toward a number of illegal driving behaviours and traffic law enforcement approaches that typically target these behaviours using self-reported data from a large sample of drivers. The results of this research can be used to inform further research in this area, as well as the content of public education and advertising campaigns designed to influence attitudes toward illegal driving behaviours and perceived legitimacy of traffic law enforcement.

The inherent international tax regime and its constraints on Australia's sovereignty

On 1 November 2011 the Minister for Financial Services and Superannuation, the Honourable Bill Shorten MP, announced that Australia would be undertaking a reform of the ‘transfer pricing rules in the income tax law and Australia’s future tax treaties to bring them into line with international best practice, improving the integrity and efficiency of the tax system.’ Mr Shorten stated that the reason for the reform was that ‘recent court decisions suggest our existing transfer pricing rules may be interpreted in a way that is out-of-kilter with international norms.’ Further, he stated that ‘the Government has asked the Treasury to review how the transfer pricing rules can be improved, including but not limited to how to be more in line with international best practice.’ He urged all interested parties to participate in this consultation process. On 16 March 2012, an Exposure Draft and accompanying Explanatory Memorandum outlining the proposed amendments to implement the first stage of the transfer pricing reforms were released. Within the proposed changes is the explicit embedding of the use of the OECD’s Model Tax Convention on Income and on Capital and Transfer Pricing Guidelines for Multinational Enterprises and Tax Administrations to help determine the arm’s length price. Does this mean that Australia engages in an international tax regime?

Taxation of multinational banks : using formulary apportionment to reflect economic reality

The taxation of multinational banks is currently governed by general principles of international tax. However, there are characteristics exclusive to multinational banks that may warrant consideration of a separate taxing regime, as the current system does not produce a result that accurately reflects the economic source of the income or the location of the economic activity. The suggested alternative is unitary taxation using global formulary apportionment.

Nonprofit organisations and value added (GST) taxation

The subject of this paper is the changes in the taxation of non-profit organisations which seem to be more or less inherent in the value added taxes. The Australian federal Coalition's proposed goods and services tax will be part of the discussion.

Sport and the law implications for the nonprofit corporation

Sports associations constitute a large portion of the nonprofit sector. The past 15 years have witnessed substantial changes in the overall legal environment in which they operate. This paper will examine selected aspects of those changes with a view to identifying considerations which may be relevant to the way in which nonprofit corporations in sport ought to be regulated

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.

Effect on charitable bodies of taxation alternations

It appears that the Industry Commission terms of reference will include a review of (among other things) the appropriateness of the present taxation treatment of charitable organisations. It is uncertain exactly which taxation treatments might be reviewed. However, at a federal government level, a review of the current taxation treatment of charitable organisations could refer to a review of the following taxation measures...

Gifts, the law and functional rationalism

This paper examines the legal facilitation (or rather lack of facilitation) of gifts. The emerging western political ideology of welfare is based on the premise that nonprofit organisations are to play a far greater role in the delivery of welfare services. This role will be enabled in part by increased gifts. The ideology has not addressed the fundamental hostility of the law to the facilitation of gifts. The nature of the legal obstruction of such gifts is compared to equivalent commercial transactions, the reasons given for this obstruction are analysed and the appropriateness of such nonfacilitation is challenged. A state that does not alter the legal hostility to gifts may find that organisations do not attain their expected role in the changing welfare state.

Teamwork in first year law units : can it work?

Since the 1980s, higher education in Australia has undergone significant change which has led to the belief that universities should cultivate students’ generic skills and attributes. For example, Achieving Quality states that generic skills ‘should represent the central achievements of higher education as a process’ (Higher Education Council, 1992, p 20). The CALD Standards for Australian Law Schools also recognise that tertiary curricula should ‘seek to develop knowledge, understanding, skills, and values’ (Council of Australian Law Deans, 2009, [2.3]. See also AQF Council, 2010, pp 32-5, 40-2; AQF Council, 2011, p 45-50). This more instrumentalist view of education is similarly exhibited by students (Saulwick and Muller, 2006, pp 7, 34). No longer does the modern graduate expect their university degree to equip them solely with the content knowledge of their discipline, but also with the skills and attributes relevant to their career and prospective employment.

Managing distraction and attention in diverse cohorts : 21st century challenges to law student engagement

It is imperative that we consider the use of current and emerging technologies in terms of the nature of our learners, the physical environment of the lecture theatre, and how technology may help to support appropriate pedagogies that facilitate the capturing of student attention in active engaging learning experiences. It is argued that a re-evaluation of pedagogy is required to address the tech-savy traits of the 21st century learner and the extent to which their mobile devices are capable of not only distracting them from learning but also enhancing face-to-face learning experiences.

What do emergency physicians think of law?

What do emergency physicians think of law? Do they know the law? What role does it have in the practice of emergency medicine? Emergency physicians in New South Wales, Victoria and Queensland are being asked about these issues in a study by the Queensland University of Technology, Brisbane, Australia, titled ‘Withholding and withdrawing life-sustaining treatment from adults who lack capacity: The role of law in medical practice’. The study aims to examine the role that law plays in decisions to withhold or withdraw life-sustaining treatment from adults who lack capacity.

Should law have a role in end-of-life care?

What do physicians think of law? Do they know the law? What role does it have in the provision of end-of-life care? Physicians in New South Wales, Victoria and Queensland are being asked about these issues in a study by the Queensland University of Technology entitled ‘Withholding and withdrawing life-sustaining treatment from adults who lack capacity: The role of law in medical practice’. This research aims to examine the role that law plays in decisions to withhold or withdraw life-sustaining treatment from adults who lack capacity.

Review: Barbara T. Hoffman (ed) - Art and Cultural Heritage : Law, Policy and Practice

In Art and Cultural Heritage: Law, Policy and Practice Barbara Hoffman as editor brings together an impressive array of practitioners from a variety of fields (from archaeologists to lawyers), to present in single volume aspects of policy, law and practice relevant to cultural heritage, which are not normally addressed in such texts. The book is indeed a comprehensive work to be recommended to policy makers, practitioners, students and other interested readers...

Deforestation, REDD and international law

International environmental law governing conservation and management of forests has been largely limited to soft-law instruments. Nevertheless, increasing attention has been given to forest issues, most recently in the context of the climate change regime and the reducing emissions from deforestation and degradation (REDD) mechanism. The current law impacting upon the protection of forests and the contribution of emissions from deforestation will be considered in this chapter. The way forward will be explored, including the current options being considered for the post-Kyoto period.