The Australian nonprofit sector legal and accounting almanac 2011

Summaries of legal cases, legislation and developments in law and accounting relevant to nonprofit organisations and charity law during 2011; including articles on special issues such as accounting standards and the chart of accounts; law reform (e.g. the new national regulator, the Australian Charities and Not-for-profits Commission); and taxation.

Disclosure of proxy voting information by Australian managed investment schemes

The US Securities and Exchange Comission requires registered management investment companies to disclose how they vote proxies relating to portfolio securities they hold. The primary purpose of this rule is to enable fund investors to monitor the role of institutional shareholders in the corporate governance practices of public companies. In Australia, despite reform proposals, there are no regulations requiring institutional investors to report proxy voting procedures and practises. There is little evidence of voluntary disclosure of proxy voting by Australian managed investment schemes in equities, indicating that there are costs involved in such disclosure.

School policy responses to cyberbullying : an Australian legal perspective

The use of electronic means of contact to support repeated aggressive behaviour by an individual or group, that is intended to harm others – or ‘cyberbullying’ as it is now known – is increasingly becoming a problem for modern students, teachers, parents and schools. Increasingly victims of face to face bullying are looking to the law as a means of recourse, not only against bullies but also school authorities who have the legal responsibility to provide a safe environment for learning. It is likely that victims of cyberbullying will be inclined to do the same. This article examines a survey of the anti-bullying policies of a small sample of Australian schools to gauge their readiness to respond to the challenge of cyberbullying, particularly in the context of the potential liability they may face. It then uses that examination as a basis for identifying implications for the future design of school anti-bullying policies.

(Not) the Twitter election: The dynamics of the #ausvotes conversation in relation to the Australian media ecology

This paper draws on a larger study of the uses of Australian user-created content and online social networks to examine the relationships between professional journalists and highly engaged Australian users of political media within the wider media ecology, with a particular focus on Twitter. It uses an analysis of topic based conversation networks using the #ausvotes hashtag on Twitter around the 2010 federal election to explore the key themes and issues addressed by this Twitter community during the campaign, and finds that Twitter users were largely commenting on the performance of mainstream media and politicians rather than engaging in direct political discussion. The often critical attitude of Twitter users towards the political establishment mirrors the approach of news and political bloggers to political actors, nearly a decade earlier, but the increasing adoption of Twitter as a communication tool by politicians, journalists, and everyday users alike makes a repetition of the polarisation experienced at that time appear unlikely.

Overview of Australian Civil UAS Regulations and Supporting Research

This presentation provides a review of current civil unmanned aircraft system operations and applications, the operational environment and aviation safety regulations in Australia. A summary of current regulatory reform efforts is also provided. The presentation includes new and existing research programs established to address the technical and social issues facing the unmanned aircraft systems industry and aid the regulatory reform process.

Property, planning and purpose : legal concerns facing broadband rollout in Australia

The Australian government, and opposition, are committed to facilitating high-speed broadband provision. In April 2009 the (then) Labor government announced a proposal to facilitate provision by mandating “…the use of fibre optic infrastructure … in greenfield estates ….” Separately, the installation of (usually overhead) cables commenced in select brownfield areas throughout Australia. In the lead up to the 2010 federal election, the broadband policy focus of the (then) federal opposition was to enabling private investment rather than direct investment by government itself. High-speed broadband is essential for Australia’s economic future. Whether implementation is undertaken by government, government owned corporations or private investors, will impact on the processes to be followed. Who does what, also will determine the rights available to land owners. The next stage, of necessity, will involve the establishment of procedures to require the retrofitting of existing urban environments. This clearly will have major property, property rights and valuation impacts. As Horan (2000) observed “…preserving... unique characteristics … of…regions requires a compromise between economic ambitions and social, cultural, and environmental values”. The uncertainty following the federal election, and the influence of independants with individual agendas; presents unique challenges for broadband implementation. This paper seeks to identify the processes to be followed by various potential broadband investors as they work to establish a ubiquitous network. It overviews current legislative regimes and examines concerns raised by stakeholders in various government reviews. It concludes by plotting a clear way forward to the future, with particular regard to property rights and usage.

Evaluating the economics of the Australian National Hand Hygiene Initiative

The National Hand Hygiene Initiative, implemented in Australia in 2009, is currently being evaluated for effectiveness and cost-effectiveness by a multidisciplinary team of researchers. Data from a wide range of sources are being harvested to address the research questions. The data are observational and appropriate statistical and economic modelling methods are being used. Decision makers will be provided with new knowledge about how hand hygiene interventions should be organised and what investment decisions are justified. This is novel research and the authors are unaware of any other evaluation of hand hygiene improvement initiatives. This paper describes the evaluation currently underway.

Australian children's experiences of parents' online mediation

This paper draws on the work of the ‘EU Kids Online’ network funded by the EC (DG Information Society) Safer Internet plus Programme (project code SIP-KEP-321803); see www.eukidsonline.net, and addresses Australian children’s online activities in terms of risk, harm and opportunity. In particular, it draws upon data that indicates that Australian children are more likely to encounter online risks — especially around seeing sexual images, bullying, misuse of personal data and exposure to potentially harmful user-generated content — than is the case with their EU counterparts. Rather than only comparing Australian children with their European equivalents, this paper places the risks experienced by Australian children in the context of the mediation and online protection practices adopted by their parents, and asks about the possible ways in which we might understand data that seems to indicate that Australian children’s experiences of online risk and harm differ significantly from the experiences of their Europe-based peers. In particular, and as an example, this paper sets out to investigate the apparent conundrum through which Australian children appear twice as likely as most European children to have seen sexual images in the past 12 months, but parents are more likely to filter their access to the internet than is the case with most children in the wider EU Kids Online study. Even so, one in four Australian children (25%) believes that what their parents do helps ‘a lot’ to improve their internet experience, and Australian children and their parents are a little less likely to agree about the mediation practices taking place in the family home than is the case in the EU. The AU Kids Online study was carried out as a result of the ARC Centre of Excellence for Creative Industries and Innovation’s funding of a small scale randomised sample (N = 400) of Australian families with at least one child, aged 9–16, who goes online. The report on Risks and safety for Australian children on the internet follows the same format and uses much of the contextual statement around these issues as the ‘county level’ reports produced by the 25 EU nations involved in EU Kids Online, first drafted by Livingstone et al. (2010). The entirely new material is the data itself, along with the analysis of that data.

Community participation in the development of digital radio : the Australian experience

The participation of the community broadcasting sector in the development of digital radio provides a potentially valuable opportunity for non-market, end user-driven experimentation in the development of these new services in Australia. However this development path is constrained by various factors, some of which are specific to the community broadcasting sector and others that are generic to the broader media and communications policy, industrial and technological context. This paper filters recent developments in digital radio policy and implementation through the perspectives of community radio stakeholders, obtained through interviews, to describe and analyse these constraints. The early stage of digital community radio presented here is intended as a baseline for tracking the development of the sector as digital radio broadcasting develops. We also draw upon insights from scholarly debates about citizens media and participatory culture to identify and discuss two sets of opportunities for social benefit that are enabled by the inclusion of community radio in digital radio service development. The first arises from community broadcasting’s involvement in the propagation of the multi-literacies that drive new digital economies, not only through formal and informal multi- and trans-media training, but also in the ‘co-creative’ forms of collaborative and participatory media production that are fostered in the sector. The second arises from the fact that community radio is uniquely placed — indeed charged with the responsibility — to facilitate social participation in the design and operation of media institutions themselves, not just their service outputs.

Project 2.7 Leveraging R&D Investment for the Australian built environment : Phase 2 Case Study Reports Part 1 - Overview of Findings

This report provides an overview of findings of qualitative research comprising three case studies undertaken as a part of the retrospective analysis component of Sustainable Built Environment National Research Centre (SBEnrc) Project 2.7 Leveraging R&D investment for the Australian Built Environment. These case studies (see Parts 2, 3 and 4 of this suite of reports) were undertaken to illustrate the nature of past R&D investments in Australia. This was done to complement: (i) the audit and analysis of past R&D investment undertaken by Thomas Barlow (2011); and (ii) the Construction 2030 roadmap being developed by Swinburne University of Technology and Professor Göran Roos from VTT Technical Research Centre of Finland. These documents will be the basis for the final phase of the present project - developing policy guidelines for future R&D investment in the Australian built environment. Refer also Parts 1, 2 and 3 for detail findings.

Project 2.7 Leveraging R&D Investment for the Australian built environment : Phase 2 Case Study Report Part 4 - CADD, BIM and IPD

This report discusses findings of a case study into "CADD, BIM and IPD" undertaken as a part of the retrospective analysis component of Sustainable Built Environment National Research Centre (SBEnrc) Project 2.7 Leveraging R&D investment for the Australian Built Environment. This case study investigated the evolution that has taken place in the Queensland Department of Public Works Division of Project Services during the last 20 years from: the initial implementation of computer aided design and documentation(CADD); to the experimentation with building information modelling (BIM) from the mid 2000’s; embedding integrated practice (IP); to current steps towards integrated project delivery (IPD) with the integration of contractors in the design/delivery process. This case study should be read in conjunction with Part 1 of this suite of reports.

Project 2.7 Leveraging R&D Investment for the Australian built environment : Phase 2 Case Study Report Part 2 - Road Construction Safety

This report discusses findings of a case study into "Road Construction Safety" undertaken as a part of the retrospective analysis component of Sustainable Built Environment National Research Centre (SBEnrc) Project 2.7 Leveraging R&D investment for the Australian Built Environment. The Queensland Department of Transport and Main Roads (QTMR) has taken a leadership role in developing a safer working environment for road construction workers. In the past decades, a range of initiatives have been introduced to contribute to improved performance in this area. Several initiatives have been undertaken by QTMR as part of their overarching commitment to safety. Three such initiatives form the basis for this case study investigation, in order to better illustrate the nature of R&D investment and its impact on day-to-day operations and the supply chain. These are the development and implementation of: (i) the Mechanical Traffic Aid: (ii) the Thermal Imaging Camera; and (iii) the Trailer-based CCTV (camera). This case study should be read in conjunction with Part 1 of this suite of reports.

Project 2.7 Leveraging R&D Investment for the Australian built environment : Phase 2 Case Study Report Part 3 - Green Buildings

This report discusses findings of a case study into "Green Buildings" undertaken as a part of the retrospective analysis component of Sustainable Built Environment National Research Centre (SBEnrc) Project 2.7 Leveraging R&D investment for the Australian Built Environment. The Western Australian Government (WAG) has taken a leadership role for a number of decades in developing more environmentally responsive buildings. In the past decade, considerable initiatives have been introduced to contribute to: (i) greening the stock of government buildings; and (ii) providing leadership in the development of other non-residential buildings developed commercially. This role has been informed by global, national and internal initiatives and research in this area. This case study investigates: (i) the nature of this leadership; and (ii) the role of R&D policy development; and (iii) the dissemination and impact of outcomes in the broader industry. This case study should be read in conjunction with Part 1 of this suite of reports.

Australian Tax Analysis [8th Edition]

Now in its eighth edition, Australian Tax Analysis: Cases, Commentary, Commercial Applications and Questions has a proven track record as a high level work for students of taxation law written by a team of authors with many years of experience. Taking into account the fact that the volume of material needed to be processed by today’s taxation student can be overwhelming, the well-chosen extracts and thought-provoking commentary in Australian Tax Analysis, 8th edition, provide readers with the depth of knowledge, and reasoning and analytical skills that will be required of them as practitioners. As well as the carefully selected case extracts and the helpful commentary, each chapter is supplemented by engaging practice questions, involving problem-solving, commercial decision-making, legal analysis and quantitative application. All these elements combined make Australian Tax Analysis an invaluable aid to the understanding of a subject that can be both technical and complex.

The allocation of taxing rights of ship and aircraft leasing profits under Australia's tax treaties

The Australian Federal Commissioner of Taxation recently released Draft Taxation Ruling TR 2008/D3 with the stated purpose of clarifying ‘what profits derived from the leasing of ships or aircraft fall within the ship and aircraft articles of each of Australia’s tax treaties’. In particular, TR 2008/D3 explains the taxing rights over different types of leasing profits, such as a full basis lease in respect of any transport by a ship operated in international traffic and bareboat leases which are ancillary to the lessor transport operations of ships in international traffic. This article outlines the Commissioner’s views on the application of the standard ships and aircraft articles in the tax treaties to which it is a party as well as considering the major variations on the standard adoption. In doing so, guidance is provided as to the allocation of taxing rights of ship and aircraft leasing profits under Australia’s tax treaties.