Judicial and legislative considerations in the taxation of compensation receipts : an international comparison

In 1995, the Federal Commissioner of Taxation released Taxation Ruling TR 95/35 in an attempt to comprehensively address the appropriate capital gains tax treatment of a receipt of compensation, awarded either by the courts or via a settlement. The ruling was in response to the numerous, somewhat contradictory, court decisions of the early 1990s. Despite the release of TR 95/35, there still appears to be a lack of consensus as to the appropriate treatment of such awards. It has been suggested that the only way a taxpayer can, with any certainty, determine their liability is to obtain a private binding ruling, a far from satisfactory situation. In an attempt to clarify what the capital gains tax consequences of a compensation receipt should be, this article examines the Australian position and explores the comparative jurisprudence of the United Kingdom and Canada to ascertain whether the Australian attitude is consistent with these international jurisdictions. This article concludes that while the jurisdictions, through differing approaches, achieve a similar result, there is still a need to address the uncertainties that remain.

Adoption of innovative products on Australian road infrastructure projects

Product innovation is an important contributor to the performance of infrastructure projects in the construction industry. Maximizing the potential for innovative product adoption is a challenging task due to the complexities of the construction innovation system. A qualitative methodology involving interviews with major construction project stakeholders is employed to address the research question: ‘What are the main obstacles to the adoption of innovative products in the road industry?’ The characteristics of six key product innovation obstacles in Australian road projects are described. The six key obstacles are: project goal misalignment, client pressures, weak contractual relations, lack of product trialling, inflexible product specifications and product liability concerns. A snapshot of the dynamics underlying these obstacles is provided. There are few such assessments in the literature, despite the imperative to improve construction innovation rates globally in order to deliver road infrastructure projects of increasing size and complexity. Key obstacles are interpreted through an open innovation construct, providing direction for policy to enhance the uptake of innovation across the construction product supply network. Early evidence suggests the usefulness of an open innovation construct that integrates three conceptual lenses: network governance, absorptive capacity and knowledge intermediation, in order to interpret product adoption obstacles in the context of Australian road infrastructure projects. The paper also provides practical advice and direction for government and industry organizations that wish to promote the flow of innovative product knowledge across the construction supply network.

High court determines that it cannot be assumed that hot chips are only eaten at lunch

In Strong v Woolworth Ltd (t/as Big W) (2012) 285 ALR 420 the appellant was injured when she fell at a shopping centre outside the respondent’s premises. The appellant was disabled, having had her right leg amputated above the knee and therefore walked with crutches. One of the crutches came into contact with a hot potato chip which was on the floor, causing the crutch to slip and the appellant to fall. The appellant sued in negligence, alleging that the respondent was in breach of its duty of care by failing to institute and maintain a cleaning system to detect spillages and foreign objects within its sidewalk sales area. The issue before the High Court was whether it could be established on the balance of probabilities as to when the hot chip had fallen onto the ground so as to prove causation in fact...

Revising the scope of the copyright "Safe Harbour Scheme"

Submission to the Australian Government Attorney General’s Department consultation paper on Revising the Scope of the Copyright ‘Safe Harbour Scheme’

Rethinking Youth Prostitution: National Provision at the Margins of Child Protection and Youth Justice

In March 2000, the Department of Health and the Home Office issued guidance fundamentally altering policy and practice with regard to young people in prostitution. 1 Instead of being arrested and punished for prostitution-related offences, those under 18 years old were to be thought of as children ‘in need’ and offered welfare-based interventions. The practice that has developed in the last three years has offered interventions that are located within both child protection and youth justice work. This article examines these changes in order to generate insights about the changing nature of youth justice. In particular, it is argued that the drive to manage the risks posed by young people in prostitution to specific organisations, takes precedence over either the desire to care for, or the demand to punish them. Through an analysis of how practitioners and policy makers responsible for implementing this new approach to youth prostitution talk about ‘risk’ and ‘responsibility’, ‘liability’, ‘protection’ and ‘punishment’, the article argues that the contradiction between care and control has been re-interpreted, such that there is noticeable blurring of the boundaries between welfare and punishment at the margins of youth justice work.

Structuring and restructuring nonprofit associations

In the mid seventies there was a spate of legal claims involving unincorporated not-for-profit associations. These claims highlighted the liability exposure of management committee members and prompted a dramatic increase in the number of associations seeking shelter behind the corporate veil. Corporate structure decisions during this period were primarily motivated by the incentive of limited liability. Twenty years later, the not-for-profit sector is subject to new challenges. The Industry Commission Report into Charitable Organisations in Australia heralds an increasing intrusion of legislative responsibilities and reform in the sector. The traditional sources of funds for not-for-profit organisations are about to radically change with the advent of “competitive tendering” for government funding and the declining benevolence of society. The legal scuffle between Australian Rugby Football League Limited (the “ARL”) and News Limited has also exposed the vulnerability of not-for-profit groups and the many legal and commercial minefields in structural decision-making. The sector is beginning to respond to these pressures by rationalisation and restructure. Corporate structure decisions are now motivated by the need to promote efficiency and resilience. Survival of the fittest. Restructuring is by no means a task for the faint-hearted. A delicate balance between legality and practicality needs to be maintained. The focus of this paper is on the restructuring choices for not-for-profit organisations and groups in Queensland. It answers “how-to” questions and identifies some important restructuring issues.

Small business entity tax concessions : through the eyes of the practitioner

The often competing imperatives of equity, simplicity and efficiency in the income tax regime, particularly the notion of simplicity, has been most evident within Australia’s small business sector over the last decade. In an attempt to provide tax simplification and reduce the tax compliance burden faced by Australian small businesses, provisions collectively referred to as the ‘simplified tax system’ or STS were introduced. The STS was designed to provide eligible small businesses with the option of adopting a range of ‘simplified’ tax measures designed to simplify their tax affairs whilst at the same time, reducing their tax compliance costs. Ultimately, a low take-up rate and accompanying criticisms led to a remodelled and rebadged concessionary regime known as the ‘Small Business Entity’ (SBE) regime which came into effect from 1 July 2007. This paper, through a pilot study, investigates the SBE regime though the eyes of the practitioner. In line the Australian Federal Government’s objective of simplification and reduced compliance costs, the purpose of the study was to (1) determine the extent to which the SBE concessions are being adopted by tax practitioners on behalf of their clients, (2) gain an understanding as to which individual SBE tax concessions are most favoured by practitioners, (3) determine the primary motivation as to why tax practitioners recommend particular SBE concessions to their clients, and (4) canvass the opinions of practitioners as to whether they believed that the introduction of the SBE concessions had met their stated objective of reducing tax compliance costs for small businesses. The findings of this research indicate that, while there is a perception that the SBE concessions are worth embracing, contrary to the policy intent, the reasons behind adopting the concessions was the opportunity to minimise a clients’ tax liability. It was revealed that adopting particular concessions had nothing to do with compliance costs savings and, in fact, the SBE concessions merely added another layer of complexity to an already cumbersome and complex tax code, which resulted in increased compliance costs for their small businesses clients. Further, the SBE concessions allowed tax practitioners the opportunity to engage in effective tax minimisation, thereby fulfilling the client advocacy role of the tax practitioner in maximising their clients’ tax preferences.

Sport Management from a Legal Perspective

The purpose of this paper is to investigate the essential elements of sport management in Australia in the 1990's. The essential purpose is to view these elements from a legal perspective. In the past 12 months there has been at least three conferences in the sports law area. The majority of this paper has been allocated to the area of legal liability, especially the legal relationships evolving between the player and his co-participant, the player and his club, the player and his coach, and the duties and liabilities of the coach and the club. The area of insurance will also be discussed as it is a vital element in protecting the players, coaches and clubs in the event of any litigation. A well publicised case was that of Rogers v Bugden where the plaintiff Steven Rogers, who was a first grade rugby league football player for Cronulla, suffered a broken jaw and sued his co-participant Mark Bugden and Bugden's employer Canterbury/Bankstown District Rugby League Football Club. It was held that there was a contract of employment and Canterbury/Bankstown was found to be vicariously liable and was ordered to pay Rogers the sum of $68,154.00. The legal actions in tort and negligence are increasing. Sports managers will need to investigate thoroughly the protection available for their clients.

A review of medical image watermarking requirements for teleradiology

Teleradiology allows medical images to be transmitted over electronic networks for clinical interpretation, and for improved healthcare access, delivery and standards. Although, such remote transmission of the images is raising various new and complex legal and ethical issues, including image retention and fraud, privacy, malpractice liability, etc., considerations of the security measures used in teleradiology remain unchanged. Addressing this problem naturally warrants investigations on the security measures for their relative functional limitations and for the scope of considering them further. In this paper, starting with various security and privacy standards, the security requirements of medical images as well as expected threats in teleradiology are reviewed. This will make it possible to determine the limitations of the conventional measures used against the expected threats. Further, we thoroughly study the utilization of digital watermarking for teleradiology. Following the key attributes and roles of various watermarking parameters, justification for watermarking over conventional security measures is made in terms of their various objectives, properties, and requirements. We also outline the main objectives of medical image watermarking for teleradiology, and provide recommendations on suitable watermarking techniques and their characterization. Finally, concluding remarks and directions for future research are presented.

Nonprofit Directors' and Officers' Insurance

In the present economic climate it is easy to get carried away by the negative aspects of the rationalisation and review process which has taken place. As a person considering an offer to take up office with a non-profit organisation or as a person already holding such a position, one way of dealing with the increased exposure to liability may be to refuse the offer or resign from your position. Although this is a legitimate risk management tool (and appropriate in some circumstances), it is essential to the recovery of the economy that the "close up shop mentality" does not prevail. Although regulation of the business community and the community in general and enforcement of those regulations is increasing, the legal framework in which directors, officers and committee members of non-profit organisations operate has not substantially changed in recent times. It is necessary to face up to liability exposures (many of which have existed for centuries) and take steps to manage those exposures in order to carry out the objects of the organisation you serve and which in turn serves the community.

The Creative Industries, Culture and Policy

The rise of creative industries requires new thinking in communication, media and cultural studies, media and cultural policy, and the arts and information sectors. The Creative Industries, Culture and Policy sets the agenda for these debates, providing a richer understanding of the dynamics of cultural markets, creative labor, finance and risk, and how culture is distributed, marketed and creatively reused through new media technologies. This book: develops a global perspective on the creative industries and creative economy draws insights from media and cultural studies, innovation economics, cultural policy studies, and economic and cultural geography explores what it means for policy-makers when culture and creativity move from the margins to the center of economic dynamics makes extensive use of case studies in ways that are relevant not only to researchers and policy-makers, but also to the generation of students who will increasingly be establishing a ‘portfolio career’ in the creative industries. International in coverage, The Creative Industries traces the historical and contemporary ideas that make the cultural economy more relevant that it has ever been. It is essential reading for students and academics in media, communication and cultural studies. Table of Contents - Introduction - Origins of Creative Industries Policy - International Models of Creative Industries Policy - From Culture Industries to Cultural Economy - Products, Services, Production and Creative Work - Consumption, Markets, Technology and Cultural Trade - Globalization, Cities and Creative Spaces - Creative Industries and Public Policy - Conclusion

Modelling the flow of cane constituents in the milling process

A model has been developed to track the flow of cane constituents through the milling process. While previous models have tracked the flow of fibre, brix and water through the process, this model tracks the soluble and insoluble solid cane components using modelling theory and experiment data, assisting in further understanding the flow of constituents into mixed juice and final bagasse. The work provided an opportunity to understand the factors which affect the distribution of the cane constituents in juice and bagasse. Application of the model should lead to improvements in the overall performance of the milling train.

The creative cities discourse : production and/or consumption?

The already considerable debate about what constitutes a 'creative' city becomes ever more critical as the world urbanizes at a rapid pace. In this chapter the author argues that the key tensions in discussions over what makes cities more conducive to and supportive of creativity revolve around perspectives that are either production-centric or consumption-centric. Scholars are increasing prepared to claim priority for the city-region over the nation-state as an economic and cultural agent in the contemporary world, but are they ready to deal with major changes in the nature of cultural production and consumption themselves? A number of examples of new challenges for the creative cities 'discourse' rounds out the chapter.