Fundamental Tax Legislation 2013

Fundamental Tax Legislation 2013 contains the essential provisions from the primary legislation that affects Australia’s taxation system. Updated and expanded for 2013, this volume is an indispensable reference for undergraduate and postgraduate students of taxation. New in 2013 is a revised Year in Review section, which summarises the legislative developments in taxation over the previous 12 months, a listing of the passage of tax-related legislation during the last year and the inclusion of reference statistics (such as CPI quarterly figures and individual tax rates for residents and non-residents). Also, new for 2013 is a Tax Rates and Tables section which contains an accessible summary of the main tax rates and tables that students will need to refer to for their tax studies.

Review : "The Jammed" -- Dee McLachlan

Synopsis and review of Australian crime film The Jammed (Dee McLachlan, 2007). Includes cast and credits. One of the strengths of Dee McLachlan’s shocking and moving film is the extensive research undertaken in pre-production, which grounds the film in a reality of which many Australians are unaware. The film opens with a caption stating that it was inspired by court transcripts, and closes with an intertitle stating that in 2001 and 2002, two sex trafficked victims died in Villawood Detention Centre. The film makes it clear that human trafficking and the coercion of women into prostitution are as much problems in Australia as anywhere; Project Respect, an organisation that acts on behalf of trafficked sex workers, has estimated that about 1000 women are illegally brought to Australia to work as prostitutes each year. The film’s title is taken from the term used by support workers to describe how the women are ‘jammed’ between their captors and the authorities; their illegal status and often heavy endebtedness, coupled with their innate fear of authority figures and the captors threats to their families back home, deter them from escaping or going to the police. The latter course of action may only lead to incarceration and deportation, as it does for Crystal in The Jammed. They are also deterred from speaking out by the implied (and often real) collusion between the traffickers and the authorities. While she is held in an apartment shortly after she arrives in Australia, Crystal threatens to call the police, only to be told by her captor ‘My best friend is the police’...

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...

Discriminative ability of functional loading tests for adolescent jumper's knee

Objective. To investigate the reliability and validity of five squat-based loading tests that are clinically appropriate for jumper's knee. The loading tests were step up, double leg squat, double leg squat on a 25-degree decline (decline squat), single leg decline squat, and decline hop. Design. Cross-sectional controlled cohort. Subjects without knee pain comprised controls, those with extensor tendon pain comprised the jumper's knee group. Setting. Institutional athlete study group in Australia Participants. Fifty-six elite adolescent basketball players participated in this study, thirteen comprised the jumper's knee group, fifteen athletes formed a control group. Intervention. Each subject performed each loading test for baseline and reliability data on the first testing day. Subjects then performed three days of intensive (6 h daily) basketball training, after which each loading test was reexamined. Main outcome measures. Eleven point interval scale for pain. Results. The tests that best detected a change in pain due to intensive workload were the single leg decline squat and single leg decline hop. This study found that decline tests have better discriminative ability than the standard squat to detect change in jumper's knee pain due to intensive training. The typical error for these tests ranged from 0.3 to 0.5, however, caution should be exercised in the interpretation of these reliability figures due to relatively low scores. Conclusions. The single leg decline squat is recommended in the physical assessment of adolescent jumper's knee. The decline squat was selected as the best clinical test over the decline hop because it was easier to standardise performance.

In the shadow of the enlightenment : Le Corbusier, Le Faisceau and Georges Valois

On 9 January 1927 Le Corbusier materialised on the front cover of the Faisceau journal edited by Georges Valois Le Nouveau Siècle which printed the single-point perspective of Le Corbusier’s Plan Voisin and an extract from the architect’s discourse in Urbanisme. In May Le Corbusier presented slides of his urban designs at a fascist rally. These facts have been known ever since the late 1980s when studies emerged in art history that situated Le Corbusier’s philosophy in relation to the birth of twentieth-century fascism in France—an elision in the dominant reading of Le Corbusier’s philosophy, as a project of social utopianism, whose received genealogy is Saint-Simon and Charles Fourier. Le Corbusier participated with the first group in France to call itself fascist, Valois’s militant Faisceau des Combattants et Producteurs, the “Blue Shirts,” inspired by the Italian “Fasci” of Mussolini. Thanks to Mark Antliff, we know the Faisceau did not misappropriate Le Corbusier’s plans, in some remote quasi-symbolic sense, rather Valois’s organisation was premised on the redesign of Paris based on Le Corbusier’s schematic designs. Le Corbusier’s Urbanisme was considered the “prodigious” model for the fascist state Valois called La Cité Française – after his mentor the anarcho-syndicalist Georges Sorel. Valois stated that Le Corbusier’s architectural concepts were “an expression of our profoundest thoughts,” the Faisceau, who “saw their own thought materialized” on the pages of Le Corbusier’s plans. The question I pose is, In what sense is Le Corbusier’s plan a complete representation of La Cité? For Valois, the fascist city “represents the collective will of La Cité” invoking Enlightenment philosophy, operative in Sorel, namely Rousseau, for whom the notion of “collective will” is linked to the idea of political representation: to ‘stand in’ for someone or a group of subjects i.e. the majority vote. The figures in Voisin are not empty abstractions but the result of “the will” of the “combatant-producers” who build the town. Yet, the paradox in anarcho-syndicalist anti-enlightenment thought – and one that became a problem for Le Corbusier – is precisely that of authority and representation. In Le Corbusier’s plan, the “morality of the producers” and “the master” (the transcendent authority that hovers above La Cité) is lattened into a single picture plane, thereby abolishing representation. I argue that La Cité pushed to the limits of formal abstraction by Le Corbusier thereby reverts to the Enlightenment myth it first opposed, what Theodor Adorno would call the dialectic of enlightenment.

Cyclone intensity categories

The weather forecast centers in Australia and many other countries use a scale of cyclone intensity categories (categories 1-5) in their cyclone advisories, which are considered to be indicative of the cyclone damage potential. However, this scale is mainly based on maximum gust wind speeds. In a recent research project involving computer modeling of cyclonic wind forces on roof claddings and fatigue damage to claddings, it was found that cyclone damage not only depends on the maximum gust wind speed, but also on two other cyclone parameters, namely, the forward speed and radius to maximum winds. This paper describes the computer model used in predicting the cyclone damage to claddings and investigates the damage potential of a cyclone as a function of all the relevant cyclone parameters, based on which it attempts to refine the current scale of cyclone intensity categories.

V: Rewriting and reclaiming history : an analysis of the emergence of restorative justice in western criminal justice systems

During the last three decades, restorative justice has emerged in numerous localities around the world as an accepted approach to responding to crime. This article, which stems from a doctoral study on the history of restorative justice, provides a critical analysis of accepted histories of restorative practices. It revisits the celebrated historical texts of the restorative justice movement, and re-evaluates their contribution to the emergence of restorative justice measures. It traces the emergence of the term 'restorative justice', and reveals that it emerged in much earlier writings than is commonly thought to be the case by scholars in the restorative justice field. It also briefly considers some 'power struggles' in relation to producing an accepted version of the history of restorative justice, and scholars' attempts to 'rewrite history' to align with current views on restorative justice. Finally, this article argues that some histories of restorative justice selectively and inaccurately portray key figures from the history of criminology as restorative justice supporters. This, it is argued, gives restorative justice a false lineage and operates to legitimise the widespread adoption of restorative justice around the globe.

Promising interventions for reducing Indigenous juvenile offending

Indigenous juveniles (those aged 10 to 16 years in Queensland and 10 to 17 years in all other jurisdictions) are over-represented at all stages of the criminal justice system, and their over-representation becomes more pronounced at the most severe end of the system (ie in detention). Recent figures show that Indigenous juveniles are 24 times as likely to be detained in a juvenile correctional facility as non-Indigenous juveniles (Richards & Lyneham 2010). A variety of explanations for this over-representation have been proposed, including: • lack of access or disparate access to diversionary programs (Allard et al. 2010; Cunneen 2008; Snowball 2008); • systemic discrimination against Indigenous juveniles (eg police bias against Indigenous juveniles) (Cunneen 2008; Kenny & Lennings 2007); • inadequate resourcing of Aboriginal legal services (Cunneen & Schwartz 2008); and • genuinely higher levels of offending by Indigenous juveniles (Kenny & Lennings 2007; Weatherburn et al. 2003). A range of measures (including diversion and juvenile conferencing programs) has recently been implemented to reduce the over-representation of Indigenous juveniles in detention, and minimise the contact of juveniles with the formal criminal justice system. Diversionary measures can only have a limited impact, however, and reducing offending and reoffending have been identified as critical factors to address if the over-representation of Indigenous juveniles is to be reduced (Allard et al. 2010; Weatherburn et al. 2003). While acknowledging that other measures designed to reduce the over-representation of Indigenous juveniles are important, this paper reviews the evidence on policies and programs that reduce offending by Indigenous juveniles in Australia. Where relevant, research from comparable jurisdictions, such as New Zealand and Canada, is also discussed.

Academia Accommodating Plagiarism? Surely Not!

In April 2010, Senior lecturer A discovered a new article on strategic entrepreneurship that contained her own words and paragraphs, published under the name of two complete strangers. Over the next eight months, in search of a just outcome, A contacted various people and institutions involved: the journal editor and publisher, and more than 20 academics and academic managers at five universities located in four different countries, including vice chancellors, rectors, and university professors. While nobody disputed the plagiarism (which involved at least three documents and more than 50 pages of text, tables, and figures), most were reluctant to act. Disillusioned by institutional responses, A had to decide whether to continue pursuing a just outcome at the risk of damaging professional relationships (and her future career), or whether to accept the status quo. She wondered what it would take to change the system to genuinely reject plagiarism.

A feasibility study of multislice x-ray CT imaging of gel dosimeters using the “zero scan” method

This study extends the ‘zero scan’ method for CT imaging of polymer gel dosimeters to include multi-slice acquisitions. Multi slice CT images consisting of 24 slices of 1.2 mm thickness were acquired of an irradiated polymer gel dosimeter, and processed with the zero scan technique. The results demonstrate that zero scan based gel readout can be successfully applied to generate a three dimensional image of the irradiated gel field. Compared to the raw CT images the processed figures and cross gel profiles demonstrated reduced noise and clear visibility of the penumbral region. Moreover these improved results further highlight the suitability of this method in volumetric reconstruction with reduced CT data acquisition per slice. This work shows that 3D volumes of irradiated polymer gel dosimeters can be acquired and processed with x-ray CT.

Same songs, different wrapping : the rise of the compilation album

The commercial success of compilation albums has increased in markets both in North America and in Europe. The albums can be considered as a manifestation of a significant change within the music industry—among both producers and consumers of popular music. Based on sales figures and a number of interviews with senior decision‐makers in multinational music companies, we discuss some of the major drivers behind the development, and thereby give an important contribution to the existing body of knowledge on music industry dynamics.

Disability, public space performance & spectatorship : Unconscious performers

Why would disabled people want to re-engage, re-enact and re-envisage the everyday encounters in public spaces and places that cast them as ugly, strange, stare-worthy? In Disability, Public Space Performance and Spectatorship: Unconscious Performers, Bree Hadley examines the performance practices of disabled artists in the US, UK, Europe and Australasia who do exactly this. Operating in a live or performance art paradigm, artists like James Cunningham (Australia), Noemi Lakmaier (UK/Austria), Alison Jones (UK), Aaron Williamson (UK), Katherine Araniello (UK), Bill Shannon (US), Back to Back Theatre (Australia), Rita Marcalo (UK), Liz Crow (UK) and Mat Fraser (UK) all use installation and public space performance practices to re-stage their disabled identities in risky, guerilla-style works that remind passersby of their own complicity in the daily social drama of disability. In doing so, they draw spectators' attention to their own role in constructing Western concepts of disability. This book investigates the way each of us can become unconscious performers in a daily social drama that positions disability people as figures of tragedy, stigma or pity, and the aesthetics, politics and ethics of performance practices that intervene very directly in this drama. It constructs a framework for understanding the way spectators are positioned in these practices, and how they contribute to public sphere debates about disability today.

Fundamental Tax Legislation [22nd Edition]

This edition includes a revised Year in Review section, which summarises the legislative developments in taxation over the previous 12 months, a listing of the passage of tax-related legislation during the last year and the inclusion of reference statistics (such as CPI quarterly figures and individual tax rates for residents and non-residents). A Tax Rates and Tables section which contains an accessible summary of the main tax rates and tables that students will need to refer to for their tax studies

Redrawing the Map : An Interdisciplinary Geocritical Approach to Australian Cultural Narratives

In this chapter we seek to interrogate the methods and assumptions underpinning geocriticism by engaging with and reframing dominant ways of analysing mediated representations of Australian space in cultural narratives, specifically film, literature, and theatre. What, we ask, might geocriticism contribute to the analysis of Australian texts in which location figures prominently? We argue a geocritical approach may provide an interdisciplinary framework that offers a way of identifying tropes across geographic regions and across media representations. Drawing on scholarship spanning Australian cinematic, literary and theatrical narratives, this chapter surveys published work in the field and posits that a refined geocritical mapping and analysis of the cultural terrain foregrounds the significance of geography to culture and draws different traditions of spatial enquiry into dialogue without privileging any particular textual form. We conclude by scoping possibilities for future research emerging from recent technological developments in interactive online cartography.

Settling the Pop Score : Pop Texts and Identity Politics [Book Review]

Review(s) of: Settling the Pop Score: Pop Texts and Identity Politics, Stan Hawkins, Aldershot, Hants. : Ashgate, 2002, ISBN 0 7546 0352 0; pb, 234pp, ill, music exx, bibl. , discog. , index. The scholarly study of popular music has its origins in sociology and cultural studies, disciplinary areas in which musical meaning is often attributed to aspects of economical and sociological function. Against this tradition, recent writers have offered what is now referred to as ‘popular musicology’: a method or approach that tends towards a specific engagement with ‘pop texts’ on aesthetic, and perhaps even ‘musical’ terms. Stan Hawkins uses the term popular musicology ‘at his own peril,’ clearly recognising the implicit scholarly danger in his approach, whereby ‘formalist questions of musical analysis’ are dealt with ‘alongside the more intertextual discursive theorisations of musical expression’ (p. xii). In other words, popular musicologists dare to tread that fine line between text and context. As editor of the journal Popular Musicology Online, Hawkins is a leading advocate of this practice, specifically in the application of music-analytical techniques to popular music. His methodology attests to the influence of other leading figures in the area, notably Richard Middleton, Allan F. Moore and Derek Scott (general editor of the Ashgate Popular and Folk Music Series in which this book is published).