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?

Australia's adoption of an international tax regime : to engage or not to engage?

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.

Inclusive housing in Australia – a voluntary response

The lack of inclusive housing in Australia contributes to the marginalization and exclusion of people with disability and older people from family and community life. The Australian government has handed over the responsibility of increasing the supply of inclusive housing to the housing industry through an agreed national access standard and a voluntary strategy. Voluntary strategies have not been successful in other constituencies and little is known about what would work in Australia today. Findings from a research project into the voluntariness of the housing industry indicate that a reliable and consistent supply is unlikely without an equivalent increase in demand. The strategy has, however, an important role to play in the task of changing housing industry practices towards building more inclusive communities.

An empirical study of business method patent applications filed in Australia 2000-2009

This article sets out the results of an empirical research study into the uses to which the Australian patent system is being put in the early 21st century. The focus of the study is business method patents, which are of interest because they are a controversial class of patent that are thought to differ significantly from the mechanical, chemical and industrial inventions that have traditionally been the mainstay of the patent system. The purpose of the study is to understand what sort of business method patent applications have been lodged in Australia in the first decade of this century and how the patent office is responding to those applications.

Teaching Teachers for the Future (TTF) : building the ICT in education capacity of the next generation of teachers in Australia

The Teaching Teachers for the Future (TTF) project is a unique nationally significant project funded by the Australian Government through the Department of Employment, Education and Workplace Relations (DEEWR, Au$8.8 million) and the Information and Communication Technology Innovation Fund (ICTIF). This 2011-2012 project has ambitiously attempted to build the ICT education (ICTE) capacity of the next generation of Australian teachers through its focus on pre-service teachers, teacher educators and the new Australian Curriculum. This paper will provide an overview of the project including a description of its genesis in a changing educational and political landscape, its structure and operations, its grounding in contemporary theory, the research opportunities it has engendered and its tangible outcomes.

Strengthening Australia's schools through corporate federalism?

The federal policy document, 'Strengthening Australia's Schools' (SAS), signified a new approach to commonwealth-state relations in schooling policy making--corporate federalism. Corporate federalism extended the application of neocorporatist strategies for managing and responding to crisis (here, in particular, Australia's worsening national and international economic situation) from the private to the public sector. The paper documents and evaluates the rationale for corporate federalism in SAS. Some possible future developments within federalism and schooling policy are also considered.

Unpacking the micro-macro nexus: narratives of suffering and hope among refugees from Burma recently settled in Australia

Narratives of forced migration are open to a variety of interpretations. In mental health, refugee narratives of arduous journeys in the face of systemic macro socio-political forces are often transformed from this context into a medicalized micro context of inner individual worlds. Both the dominant pathogenic lens of trauma studies and the growing salutogenic lens embodied in resilience research, often reflect a western cultural idiom of focusing on the individualized nature of these phenomena. Using qualitative data collected from refugees from Burma now settling in Australia, the article emphasizes the need for a more reflexive and expansive account of both suffering and hope within refugee narratives. It recounts these narratives within a conceptual framework which acknowledges the importance of the connections between the micro individual experience and the macro, socio-political context. This is not only a question of political principle, but also a matter of listening to the voice of those who know most about the relationship between macro forces of human rights violations and their impact on individual, family and community trajectories.

Building community resilience – learning from the 2011 floods in Southeast Queensland, Australia

The year 2010 was the wettest year on record for Queensland, Australia and the wettest year since 1974 for Southeast Queensland. The extremely heavy rain in early January 2011 fell on the catchments of heavily saturated Brisbane and Stanley Rivers systems resulting in significant runoff which rapidly produced a widespread and devastating flood event. The area of inundation was equivalent to the total land area of France and Germany combined. Over 200,000 people were affected leaving 35 people dead and 9 missing. The damage bill was estimated at over $1B and cost to the economy at over $10B with over 30,000 homes and 6,000 business flooded and 86 towns and regional centres affected. The need to disburse disaster funding in a prompt manner to the affected population was paramount to facilitate individuals getting their lives back to some normality. However, the payout of insurance claims has proved to be a major area of community anger. The ongoing impasse in payment of insurance compensation is attributed to the nature and number of claims, confusing definition of flooding and the lack or accuracy of information needed to determine individually the properties affected and legitimacy of claims. Information was not readily available at the micro-level including, extent and type of inundation, flood heights at property level and cause of damage. Events during the aftermath highlighted widespread community misconceptions concerning the technical factors associated with the flood event and the impact of such on access to legitimate compensation and assistance. Individual and community wide concerns and frustration, anger and depression, have arisen resulting from delays in the timely settlement of insurance claims. Lessons learnt during the aftermath are presented in the context of their importance as a basis for inculcating communities impacted by the flood event with resilience for the future.

Sustainable education buildings in Australia : a green star review

In order to promote green building practice in Australia, the Green Building Council of Australia (GBCA) launched the Green Star rating tools for various types of buildings built since 2003. Of these, the Green Star-Education rating tool addresses sustainability issues during the design and construction phrases of education facility development. It covers a number of categories, including Management, Indoor Environment Quality, Energy, Transport, Water, Materials, Land Use & Ecology, Emissions and Innovation. This paper reviews the use of the Green Star system in Australian education facilities construction and the potential challenges associated with Green Star- Education implementation. Score sheets of 34 education projects across Australia that achieved Green Star certification were collected and analysed. The percentage of green star points obtained within each category and sub-category (credits) for each project were analysed to illustrate the achievement of credits. The results show that management-related credits and ecology-related credits are the easiest and most difficult to obtain respectively. The study also indicted that 6 Green Star education projects obtained particularly high percentages in the Innovation category. The investigation of points obtained in each category provides prospective Green Star applicants with insights into credit achievement for future projects.

The future of sustainable building assessment tools : a case study in Australia

Sustainability issues in built environment have attracted an increasingly level of attention from both the general public and the industry. As a result, a number of green building assessment tools have been developed such as the Leadership in Energy and Environmental Design (LEED) and the BRE Environmental Assessment Method (BREEAM), etc. This paper critically reviewed the assessment tools developed in Australian context, i.e. the Green Star rating tools developed by the Green Building Council of Australia. A particular focus is given to the recent developments of these assessment tools. The results showed that the office buildings take the biggest share of Green Star rated buildings. Similarly, sustainable building assessments seem to be more performance oriented which focuses on the operation stage of buildings. In addition, stakeholder engagement during the decision making process is encouraged. These findings provide useful references to the development of next generation of sustainable building assessment tools.

Normative influences across cultures : conceptual differences and potential confounders among drivers in Australia and China

Normative influences on road user behaviour have been well documented and include such things as personal, group, subjective and moral norms. Commonly, normative factors are examined within one cultural context, although a few examples of exploring the issue across cultures exist. Such examples add to our understanding of differences in perceptions of the normative factors that may exert influence on road users and can assist in determining whether successful road safety interventions in one location may be successful in another. Notably, the literature is relatively silent on such influences in countries experiencing rapidly escalating rates of motorization. China is one such country where new drivers are taking to the roads in unprecedented numbers and authorities are grappling with the associated challenges. This paper presents results from qualitative and quantitative research on self-reported driving speeds of car drivers and related issues in Australia and China. Focus group interviews and questionnaires conducted in each country examined normative factors that might influence driving in each cultural context. Qualitative findings indicated perceptions of community acceptance of speeding were present in both countries but appeared more widespread in China, yet quantitative results did not support this difference. Similarly, with regard to negative social feedback from speeding, qualitative findings suggested no embarrassment associated with speeding among Chinese participants and mixed results among Australian participants, yet quantitative results indicated greater embarrassment for Chinese drivers. This issue was also examined from the perspective of self-identity and findings were generally similar across both samples and appear related to whether it is important to be perceived as a skilled/safe driver by others. An interesting and important finding emerged with regard to how Chinese drivers may respond to questions about road safety issues if the answers might influence foreigners’ perceptions of China. In attempting to assess community norms associated with speeding, participants were asked to describe what they would tell a foreign visitor about the prevalence of speeding in China. Responses indicated that if asked by a foreigner, people may answer in a manner that portrayed China as a safe country (e.g., that drivers do not speed), irrespective of the actual situation. This ‘faking good for foreigners’ phenomenon highlights the importance of considering ‘face’ when conducting research in China – a concept absent from the road safety literature. An additional noteworthy finding that has been briefly described in the road safety literature is the importance and strength of the normative influence of social networks (guanxi) in China. The use of personal networks to assist in avoiding penalties for traffic violations was described by Chinese participants and is an area that could be addressed to strengthen the deterrent effect of traffic law enforcement. Overall, the findings suggest important considerations for developing and implementing road safety countermeasures in different cultural contexts.

School-aged workers : industrial citizens in waiting?

While the literature points to significant shifts in young peoples’ labour market participation and the social, economic and political context in which this has occurred, it tells us little about whether and in what sense young people can be considered as industrial citizens. We explored the notion of youth citizenship using data derived from 48 focus groups conducted with 216 young people (13-16 years of age) at 19 high schools in Australia. The findings reveal the ways in which several key dimensions of industrial citizenship come to be shaped and have implications for addressing the vulnerability of youth in employment and informing policy and action.

Producing solidarity : a settlement strategy of the Karen refugee community in Brisbane, Australia

This paper explores the link between experience and context. It places the lived experiences of Karen refugees during settlement in Brisbane, Australia within the socio-political context of Burma, or particularly the historical context of persecution. Two key events – the Wrist-tying Ceremony and the Karen New Year – provide a link between experience and context. The findings of this study show a community strategically at work in a new and ongoing settlement process. This process pays respect to the complexities of cultural integrity whilst also engaging with the challenges of integration. The complexities are local (in terms of cultural, linguistic and religious diversity), national (maintaining a broader sense of community that includes linkages across Australia, as well as an engagement with the Australian socio-political context), and transnational (participating in a global Karen community). This transnational community encompasses Karen settling elsewhere in the world, Karen in refugee camps neighbouring Burma, and Karen living inside Burma. This paper argues that substantial “identity work” is involved in Karen settlement. The two key community events are useful vignettes of this identity work. Both events demonstrate how Karen cultural practices can meaningfully negotiate deeply historical ideas of Karen identity with contemporary challenges of settlement. In addition, they set out a version of settlement that departs from traditional settlement constructs; they show how the lived experience of settlement is messy, complex and dynamic, and not reflective of the neat, idealistic models that immigration policy and settlement theory project.

The experiences of parents and other supervisors in a graduated driver licensing program in Queensland, Australia

Study Aims Describe how parents and other private supervisors have responded to the changes made to the Queensland graduated driver licensing system in mid-2007 Examine differences in the experiences and perceptions of the parents and non-parents Method Combination of convenience and snowball sampling Survey administered by the internet Survey conducted between July 2009 and May 2010 Approximately 15-20 minutes to complete $20 reimbursement for participation