The Australian Nonprofit Sector Legal and Accounting Almanac 2013

INTRODUCTION CASES For a number of years, Professor Myles McGregor-Lowndes, Frances Hannah and Anne Overell have compiled one to two page summaries of cases involving nonprofit organisations and published them on The Australian Centre for Philanthropy and Nonprofit Studies, Developing Your Organisation (DYO) website.1 You can be alerted of new case summaries as they are posted to the DYO website by subscribing to the ACPNS RSS feed or the ACPNS twitter service.2 There were some very significant cases during 2013, such as Commissioner of Taxation v Cancer & Bowel Research Association (see case notes 2.8.2 and 2.8.11), The Hunger Project case which is under appeal, but could change the face of PBI jurisprudence (see case note 2.8.7) while Home Health Pty Ltd retained the PBI status quo but might have been different if appealed (see case note 2.8.8). For sheer interest there is nothing better in my 30 odd years of reading tax and charity judgements than case involving The Study and Prevention of Psychological Diseases Foundation Incorporated (see case note 2.1.1). It even rivals some of the more bizarre cases from the US jurisdiction of which St Joseph Abbey v Castille (case note 2.10.9) is certainly ‘dead centre’. A set of cases which stand out for attention are those involving New Zealand’s Christchurch Cathedral which anyone with responsibility for heritage-listed buildings should study carefully, for implications in relation to their own circumstances. A number of cases summarised in this Almanac are working their way through the appeals process and care should be taken with their application. In addition, some of the cases are from jurisdictions outside Australia, and readers should exercise caution when considering the implications of these cases for Australian law. LEGISLATION The Almanac includes a review of major statutory amendments during 2013, which are relevant to the nonprofit sector in all Australian jurisdictions. Special thanks must go to Nathan MacDonald and the JusticeConnect team for providing legislative updates for Victoria. SPECIAL ISSUES DURING 2013 A number of legal practitioners have contributed articles on significant legal issues facing nonprofit organisations: charitable trusts giving to government entities (Alice Macdougall); workplace bullying (Tim Longwill); and privacy (James Tan and Nina Brewer). WORLD ROUND-UP Major developments from the UK and Ireland (Kerry O’Halloran), Canada (Peter Broder), New Zealand (Michael Gousmett and Susan Barker) and Jamaica (Frances Hannah) are all summarised in a review of a significant part of the common law charity jurisdictions. WHAT DOES 2014 HOLD The final section moves from looking in the rear view mirror to peering out the front windscreen to discern the reform agenda. The view from the windscreen in 2013 was of considerable reform traffic at the Commonwealth level jostling for a place in the parliamentary agenda. This year is quite different with a smaller number of vehicles ahead, but the potential for significant impact.

Introduction to the special issue on next generation network architectures, protocols, theory, systems and applications

This special issue of Networking Science focuses on Next Generation Network (NGN) that enables the deployment of access independent services over converged fixed and mobile networks. NGN is a packet-based network and uses the Internet protocol (IP) to transport the various types of traffic (voice, video, data and signalling). NGN facilitates easy adoption of distributed computing applications by providing high speed connectivity in a converged networked environment. It also makes end user devices and applications highly intelligent and efficient by empowering them with programmability and remote configuration options. However, there are a number of important challenges in provisioning next generation network technologies in a converged communication environment. Some preliminary challenges include those that relate to QoS, switching and routing, management and control, and security which must be addressed on an urgent or emergency basis. The consideration of architectural issues in the design and pro- vision of secure services for NGN deserves special attention and hence is the main theme of this special issue.

Introduction to the first international workshop on process management for highly dynamic and pervasive scenarios(PM4HDPS 2008)

Nowadays, process management systems (PMSs) are widely used in many business scenarios, e.g. by government agencies, by insurance companies, and by banks. Despite this widespread usage, the typical application of such systems is predominantly in the context of static scenarios, instead of pervasive and highly dynamic scenarios. Nevertheless, pervasive and highly dynamic scenarios could also benefit from the use of PMSs.

An Introduction to Constrained Control

An ubiquitous problem in control system design is that the system must operate subject to various constraints. Although the topic of constrained control has a long history in practice, there have been recent significant advances in the supporting theory. In this chapter, we give an introduction to constrained control. In particular, we describe contemporary work which shows that the constrained optimal control problem for discrete-time systems has an interesting geometric structure and a simple local solution. We also discuss issues associated with the output feedback solution to this class of problems, and the implication of these results in the closely related problem of anti-windup. As an application, we address the problem of rudder roll stabilization for ships.

Introduction : health and human rights

Over recent years there has been a growing awareness of the relevance of human rights to health and the provision of health care. While human rights are seen as universal in nature, and all of humanity shares the need for good health as a precondition of human flourishing, the articulation of shared goals, values and policies has proven to be a complex matter. This special issue of the International Journal of Law in Context brings together international scholars to analyse and explore the relationship between health and human rights.

Professional Responsibility and Legal Ethics in Queensland [2nd Ed.]

Professional Responsibility and Legal Ethics in Queensland offers a proven, practical approach to identifying and resolving ethical issues that may arise in daily legal practice in Queensland. It is an excellent resource for practitioners and students alike who need to navigate relevant legislation and understand legal ethics through accessible, problem-based scenarios. The introduction of the Australian Solicitors Conduct Rules and Barristers’ Rule 2011, and changes to enforcement mechanisms where breaches have occurred, make the Second Edition essential reading for solicitors, barristers and law students in Queensland. Diverse practice structures, the enactment of the new rules, and other legislative developments will affect lawyers’ work and the way they must interact with their clients, with each other and with the court. Providing detailed explanation and analysis of these changes, the authors explain the ethical and regulatory environment for Queensland lawyers as the national legal services market continues to evolve.

The re-introduction project

The Re-introduction Project began with an art-science research residency in 2012, funded through the Australian 'Synapse' art-science residency program. It was developed in partnership with the Australian Wildlife Conservancy, Australia's largest private conservation agency and their South-East regional scientist Matt Hayward and conducted through a series of seven high intensity field-trips to AWC’s remote properties in VIC, NSW and SA. These trips coincided with key times at which the AWC’s mobile scientific teams were undertaking intensive scientific activities. The program coincided with specific events that senior scientist collaborator Dr Matt Hayward led in 2012 at Mallee Regions (Yookamurra, Scotia and Buckaringa), Lake Eyre Basin (Kalamurina) and Sydney (North Head). The initial outcome of the project was the work Pitfall (An Opportunistic Survey) - a new media installation created in light, media, object, text and sound presented near the AWC headquarters at Mildura in far NW Victoria. Pitfall built upon ideas and cross disciplinary processes developed during this residency/collaboration with Australian Wildlife Conservancy inspired by working with their ecological scientists during pitfall-trap survey events used to survey small mammals and invertebrates. ‘Pitfall’ was designed in response to a playful survey that I asked the AWC scientists to engage with around ideas of avoiding ecological pitfalls into the future. This continually-evolving artwork was built from multiple screens, a tabletop landscape mapped with projections, fibre optics, 3D spatial sound and infrared night imagery.

Introduction

This volume draws together essays from leading scholars on the challenges that arise for health, law, policy and ethics at the intersections of health, rights and globalization. The papers in this volume address global issues in public health, globalization and bioethics, and globalization and biotechnology. This volume will be invaluable to all those interested in global issues in health.