Tax concessions for charities : competitive neutrality, the tax base and "public goods" choice

It is argued that concerns arise about the integrity and fairness of the taxation regime where charitable organizations, which avail themselves of the tax exemption status while undertaking commercial activities, compete directly with the for-profit sector. The appropriateness of the tax concessions granted to charitable organizations is considered in respect of income derived from commercial activities. It is principally argued that the traditional line of reasoning for imposing limitations on tax concessions focuses on an incorrect underlying inquiry. Traditionally, it is argued that limitations should be imposed because of unfair competition, lack of competitive neutrality, or an arbitrary decision relating to a lack of deserving. However, it is argued that a more appropriate question from which to base any limitations is one which considers the value attached to the integrity of the taxation regime as a whole, and the tax base specifically compared to the public good of charities. When the correct underlying question is asked, sound taxation policy ensues, as a less arbitrary approach may be adopted to limit the scope of tax concessions available to charitable organizations.

Taxing charities : reform without reason?

The proposal to tax the unrelated business income of charitable organisations was announced in the 2011 budget, but the course of events has overtaken the stated policy rationale. We identify and discuss the policy for the imposition of the new tax and demonstrate that the measure is unnecessary given a recent judgement by the High Court, establishment of a new charity regulator and a better understanding of the applicable tax theory.

"Food For Thought" Selected Design Installation DIA Homegrown 2011 Life In the Slow Lane Exhibition: Little Stanley Street, South Bank, Brisbane

'Homegrown is an initiative of the Design Institute of Australia–Queensland Branch to promote the collaboration and cultivation of local design talent in Queensland and strengthen the connection between design, plate, planet, people and culture.' Homegrown 2011 Exhibition Catalogue Excerpt

Urban consolidation : reality or fantasy

Urban consolidation has been a policy objective of many local and state governments in Australia for the past decade. Densification of city centres and other identified activity centres is a sensible solution to a plethora of policy objectives including: growth management, housing affordability, housing choice and infrastructure utilisation etc whilst preserving the fabric of existing neighbourhoods. However despite the plethora of supportive policies and ripe redevelopment sites, urban sprawl continues to permeate city fringes and affordable urban densification in the post GFC environment slips into the “too hard” basket. This article discusses current issues facing the development industry, highlighting factors contributing to the disequilibrium between demand and supply in the medium to high density residential markets.

Review: "Measuring and evaluating sustainability : ethics in sustainability indexes" by Sarah E. Fredericks, New York, Routledge, Routledge Studies in Sustainable Development, 2014

The concept of ‘sustainability’ has been pushed to the forefront of policy-making and politics as the world wakes up to the impacts of climate change and the effects of the rapid urbanisation and modern urban lifestyles (Yigitcanlar and Teriman 2014). Climate change and fossil fuel-based energy policy have emerged as the biggest challenges for our planet, threatening both built and natural systems with long-term consequences. However, the threats are not limited to the impacts of climate change and unsustainable energy system only – e.g., impacts of rapid urbanisation, socioeconomic crises and governance hiccups are just to name a few (Yigitcanlar 2010a). Along with these challenges, successfully coping with the enormous transformations that our cities, societies and the environment have been going through during the last few decades, and their...

Understanding advanced and extended professional practice

The Advanced Pharmacy Practice Framework Steering Committee (now replaced by the Pharmacy Practitioner Development Committee) undertook work to develop an advanced pharmacy practice recognition model. As part of that work, and to assure clarity and consistency in the terminology it uses, the Committee collated the definitions used in literature sources consulted. Most recently, this involved a review of the meaning attributed to the terms ‘advanced’ and ‘extended’ when used in the context of describing aspects of professional practice. Both terms encompass the acquisition of additional expertise. While ‘advanced’ practice involves the acquisition of additional expertise to achieve a higher performance level, ‘extended’ practice relates specifically to scope of practice and involves the acquisition of additional expertise sufficient to provide services or perform tasks that are outside the usual scope of practice of the profession. Performance level operates independently of scope of practice but both must be elucidated to fully describe the professional practice of an individual practitioner.

A new approach to presales?

The traditional residential development process uses pre-sales to manage risk and lock in demand so that development financiers can be kept happy. However, obtaining the requisite level of presales is an expensive business, a cost that is ultimately borne by the new home buyer. With housing affordability at the front of everyone’s mind, we ask: is there a better way? How can housing be supplied more innovatively? A research collaboration between QUT, Swinburne Social Research Unit and the Office of the Victorian Government has been investigating this very issue.