Principles of Taxation Law [9th Edition]

"Taxation law can be an incredibly complex subject to absorb, particularly when time is limited. Written specifically for students, Principles of Taxation Law 2016 brings much needed clarity to this area of law. Utilising many methods to make this often daunting subject achievable, particular features of the 2016 edition include: - seven parts: overview and structure, principles of income, deductions and offsets, timing issues, investment and business entities, tax avoidance and administration, and indirect taxes; - clearly structured chapters within those parts grouped under helpful headings; - flowcharts, diagrams and tables, end of chapter practice questions, and case summaries; - an appendix containing all of the up to date and relevant rates; and - the online self-testing component mentor, which provides questions for students of both business and law; Every major aspect of the Australian tax system is covered, with chapters on topics such as goods and services tax, superannuation, offsets, partnerships, capital gains tax, trusts, company tax, tax administration and state taxes."--Publisher Website

Observation of a power-law memory kernel for fluctuations within a single protein molecule

The fluctuation of the distance between a fluorescein-tyrosine pair within a single protein complex was directly monitored in real time by photoinduced electron transfer and found to be a stationary, time-reversible, and non-Markovian Gaussian process. Within the generalized Langevin equation formalism, we experimentally determine the memory kernel K(t), which is proportional to the autocorrelation function of the random fluctuating force. K(t) is a power-law decay, t(-0.51 +/- 0.07) in a broad range of time scales (10(-3)-10 s). Such a long-time memory effect could have implications for protein functions.

Stability of systems with power-law non-linearities

It is shown that a sufficient condition for the asymptotic stability-in-the-large of an autonomous system containing a linear part with transfer function G(jω) and a non-linearity belonging to a class of power-law non-linearities with slope restriction [0, K] in cascade in a negative feedback loop is ReZ(jω)[G(jω) + 1 K] ≥ 0 for all ω where the multiplier is given by, Z(jω) = 1 + αjω + Y(jω) - Y(-jω) with a real, y(t) = 0 for t < 0 and ∫ 0 ∞ |y(t)|dt < 1 2c2, c2 being a constant associated with the class of non-linearity. Any allowable multiplier can be converted to the above form and this form leads to lesser restrictions on the parameters in many cases. Criteria for the case of odd monotonic non-linearities and of linear gains are obtained as limiting cases of the criterion developed. A striking feature of the present result is that in the linear case it reduces to the necessary and sufficient conditions corresponding to the Nyquist criterion. An inequality of the type |R(T) - R(- T)| ≤ 2c2R(0) where R(T) is the input-output cross-correlation function of the non-linearity, is used in deriving the results.

Harmonic and anharmonic oscillations of a cylindrical plasma in the presence of a uniform axial magnetic field and a steady axial current

In the present note we have studied the harmonic and anharmonic oscillations of cylindrical plasma using Lagrangian formalism. In order to study the harmonic oscillations, the equations are linearized and the resulting equation for the displacement has been numerically solved. For situations present in thermonuclear reactors, the presence of axial magnetic field is found necessary to make the periods of oscillation to become comparable with the time required for the thermonuclear reactions to set in. A detailed analysis of the anharmonic oscillations reveals that the significant interaction is between the first and the second mode. The fundamental period of anharmonic oscillation is more than the corresponding period of harmonic oscillations by 9·2%. Graphs have been drawn for the amplitudes of relative variations in density and magnetic field and of the time-varying part of anharmonic oscillation.

Growth of ionization currents in dry air at high values of E/N

Uniform field steady-state ionization currents were measured in dry air as a function of N at constant E/N (E is the electric field strength and N the gas number density) and constant electrode separation d for 14·13 × 10-16 less-than-or-eq, slant E/N less-than-or-eq, slant 282·5 × 10-16 V cm2. Uniform field sparking potentials were also measured for Nd range 1·24 × 1016 less-than-or-eq, slant Nd less-than-or-eq, slant 245 × 1016 cm-2. The ratio of the Townsend primary ionization coefficient α to N, α/N, was found to depend on E/N only. The secondary coefficients were also evaluated for aluminium and gold-plated electrodes for the above range of E/N. Measurements of the sparking potentials showed that Paschen's law is not obeyed in air at values of Nd near and below the Paschen minimum.

Beyond Words : The European Court of Justice and Legal Certainty in Multilingual EU Law

This study addresses the issue of multilingualism in EU law. More specifically, it explores the implications of multilingualism for conceptualising legal certainty, a central principle of law both in domestic and EU legal systems. The main question addressed is how multilingualism and legal certainty may be reconciled in the EU legal system. The study begins with a discussion on the role of translation in drafting EU legislation and its implications for interpreting EU law at the European Court of Justice (ECJ). Uncertainty regarding the meaning of multilingual EU law and the interrelationship between multilingualism and ECJ methods of interpretation are explored. This analysis leads to questioning the importance of linguistic-semantic methods of interpretation, especially the role of comparing language versions for clarifying meaning and the ordinary meaning thesis, and to placing emphasis on other, especially the teleological, purpose-oriented method of interpretation. As regards the principle of legal certainty, the starting-point is a two-dimensional concept consisting of both formal and substantive elements; of predictability and acceptability. Formal legal certainty implies that laws and adjudication, in particular, must be predictable. Substantive legal certainty is related to rational acceptability of judicial decision-making placing emphasis on its acceptability to the legal community in question. Contrary to predictability that one might intuitively relate to linguistic-semantic methods of interpretation, the study suggests a new conception of legal certainty where purpose, telos, and other dynamic methods of interpretation are of particular significance for meaning construction in multilingual EU law. Accordingly, the importance of purposive, teleological interpretation as the standard doctrine of interpretation in a multilingual legal system is highlighted. The focus on rational, substantive acceptability results in emphasising discourse among legal actors among the EU legal community and stressing the need to give reasons in favour of proposed meaning in accordance with dynamic methods of interpretation including considerations related to purposes, aims, objectives and consequences. In this context, the role of ideal discourse situations and communicative action taking the form of interaction among the EU legal community in an ongoing dialogue especially in the preliminary ruling procedure is brought into focus. In order for this dialogue to function, it requires that the ECJ gives persuasive, convincing and acceptable reasons in justifying its decisions. This necessitates transparency, sincerity, and dialogue with the relevant audience.

Flow of a power law fluid in an annulus with porous walls

The steady flow of a power law fluid in annuli with porous walls is investigated. The solution for the axial velocity component is obtained as a power series in terms of the cross flow Reynolds number, the first term of the series giving the solution for the case of the solid wall annulus. The cross flow is restricted to be such that the rate of injection of fluid at one wall of the annulus is equal to the rate of suction at the other wall and also we have considered only very small values of the cross flow velocity. The velocity profiles are drawn for different values of n and for different gaps and the results are discussed in detail. The behaviour of the average flux, in different eases is also discussed.

Free convection heat transfer from vertical cylinders part I: Power law surface temperature variation

This paper reports on the investigations of laminar free convection heat transfer from vertical cylinders and wires whose surface temperature varies along the height according to the relation TW - T∞ = Nxn. The set of boundary layer partial differential equations and the boundary conditions are transformed to a more amenable form and solved by the process of successive substitution. Numerical solutions of the first approximated equations (two-point nonlinear boundary value type of ordinary differential equations) bring about the major contribution to the problem (about 95%), as seen from the solutions of higher approximations. The results reduce to those for the isothermal case when n=0. Criteria for classifying the cylinders into three broad categories, viz., short cylinders, long cylinders and wires, have been developed. For all values of n the same criteria hold. Heat transfer correlations obtained for short cylinders (which coincide with those of flat plates) are checked with those available in the literature. Heat transfer and fluid flow correlations are developed for all the regimes.

On compressible boundary layer on a flat plate with uniform suction

A quartic profile in terms of the normal distance from the wall has been taken and coefficients are evaluated by satisfying one more boundary condition on the wall than the usual one. By doing so, the limitations about the Reynolds number of the quartic profile adopted by Lew (1949) has been removed. The Kármán (1921) Momentum Integral Equation has been used to evaluate the various characteristics of the flow. A comparative study of Lew's quartic profile and exponential profile together with the quartic profile of the present paper has been undertaken and the graphs for the various characteristics of the flow for a number of Mach numbers and suction coefficients have been drawn. At the end, certain conclusions of general nature about the velocity profiles have been recorded.

Elastic behaviour of matter under very high pressures - Uniform compression

In order to study the elastic behaviour of matter when subjected to very large pressures, such as occur for example in the interior of the earth, and to provide an explanation for phenomena like earthquakes, it is essential to be able to calculate the values of the elastic constants of a substance under a state of large initial stress in terms of the elastic constants of a natural or stress-free state. An attempt has been made in this paper to derive expressions for these quantities for a substance of cubic symmetry on the basis of non-linear theory of elasticity and including up to cubic powers of the strain components in the strain energy function. A simple method of deriving them directly from the energy function itself has been indicated for any general case and the same has been applied to the case of hydrostatic compression. The notion of an effective elastic energy-the energy require to effect an infinitesimal deformation over a state of finite strain-has been introduced, the coefficients in this expression being the effective elastic constants. A separation of this effective energy function into normal co-ordinates has been given for the particular case of cubic symmetry and it has been pointed out, that when any of such coefficients in this normal form becomes negative, elastic instability will set in, with associated release of energy.

Three-Dimensional simulation of deformation fields underneath vickers indenter:Effects of power-law Plasticity

The effects of power-law plasticity (yield strength and strain hardening exponent) on the plastic strain distribution underneath a Vickers indenter was systematically investigated by recourse to three-dimensional finite element analysis, motivated by the experimental macro-and micro-indentation on heat-treated Al-Zn-Mg alloy. For meaningful comparison between simulated and experimental results, the experimental heat treatment was carefully designed such that Al alloy achieve similar yield strength with different strain hardening exponent, and vice versa. On the other hand, full 3D simulation of Vickers indentation was conducted to capture subsurface strain distribution. Subtle differences and similarities were discussed based on the strain field shape, size and magnitude for the isolated effect of yield strength and strain hardening exponent.