Senate campaign information.

"Printed for the use of the Office of the Secretary of the Senate."

Absentee voters and suffrage laws.

Limited, with minor exceptions, to continental United States.

The law relating to corrupt and illegal practices at Parliamentary, municipal and other elections, and the practice on election petitions, with an appendix of statutes, rules and forms.

Mode of access: Internet.

The law of election in the ancient cities and towns of Ireland traced from original records. With an appendix of documents.

Mode of access: Internet.

Beware the doctrine of election!

The operation of the doctrine of election, as it applies in a conveyancing context, was recently considered by the Queensland Court of Appeal (McMurdo P and White and Fryberg JJ) in Barooga Projects (Investments) Pty Ltd v Duncan [2004] QCA 149.

The taxation of multinational banks : alternative apportionment through a unitary taxation regime aligning with economic reality

The taxation of multinational banks currently is governed by the general principles of international tax. However, it is arguable that there are characteristics exclusive to multinational banks that may warrant the consideration of a separate taxing regime. This article argues that because of the unique nature of multinational banks, the traditional international tax rules governing jurisdiction to tax and allocation of income do not produce a result which is optimal, as it does not reflect economic reality. That is, the current system does not produce a result that accurately reflects the economic source of the income or the location of the economic activity. The suggested alternative is unitary taxation using global formulary apportionment. Formulary apportionment is considered as an alternative that reflects economic reality by recognising the unique nature of multinational banks and allocating the income to the location of the economic activity. The unique nature of multinational banking is recognised in the fact that formulary apportionment does not attempt to undertake a transactional division of a highly integrated multinational entity. Rather, it allocates income to the jurisdictions based on an economically justifiable formula. Starting from this recognition, the purpose of this article is to demonstrate that formulary apportionment is a theoretically superior (or optimal) model for the taxation of multinational banks. An optimal regime, for the purposes of this article, is considered to be one that distributes the taxing rights in an equitable manner between the relevant jurisdictions, while, simultaneously allowing decisions of the international banks to be tax neutral. In this sense, neutrality is viewed as an economic concept and equity is regarded as a legal concept. A neutral tax system is one in which tax rules do not affect economic choices about commercial activities. Neutrality will ideally be across jurisdictions as well as across traditional and non-traditional industries. The primary focus of this article is jurisdictional neutrality. A system that distributes taxing rights in an equitable manner between the relevant jurisdictions ensures that each country receives its fair share of tax revenue. Given the increase in multinational banking, jurisdictions should be concerned that they are receiving their fair share. Inter-nation equity is concerned with re-determining the proper division of the tax base among countries. Richard and Peggy Musgrave argue that sharing of the tax base by countries of source should be seen as a matter of inter-nation equity requiring international cooperation. The rights of the jurisdiction of residency will also be at issue. To this extent, while it is agreed that inter-nation equity is an essential attribute to an international tax regime, there is no universal agreement as to how to achieve it. The current system attempts to achieve such equity through a combined residency and source regime, with the transfer pricing rules used to apportion income between the relevant jurisdictions. However, this article suggests, that as an alternative to the current regime, equity would be achieved through formulary apportionment. Opposition to formulary apportionment is generally based on the argument that it is not a theoretically superior (or optimal) model because of the implementation difficulties. Yet these are two separate issues. As such, this article is divided into two core parts. The first part examines the theoretical soundness of the formulary apportionment model concluding that it is theoretically superior to the arm’s length pricing requirement of the traditional transfer pricing regime. The second part examines the practical implications of accepting formulary apportionment as an optimal model with a view to disclosing the issues that arise when a formulary apportionment regime is adopted. Prior to an analysis of the theoretical and practical application of formulary apportionment to multinational banks, the unique nature of these banks is considered. The article concludes that, while there are significant implementation, compliance, and enforcement issues to overcome, the unitary taxation model may be theoretically superior to the current arm’s length model which applies to multinational banks. This conclusion is based on the unitary taxation model providing greater alignment with the unique features of these banks.

Sentencing policy : the politics of law and order

Against the advice of their own parliamentary committees, and despite the experience of other jurisdictions, both the Government and Opposition parties seem to be intent on outbidding each other on mandatory sentencing regimes in the lead-up to the 2003 NSW election, says DAVID BROWN.

Trial by jury election less of a trial

In Kencian v Watney [2015] QCA 212 the Queensland Court of Appeal allowed an appeal against the decision in Watney v Kencian & Wooley [2014] QSC 290 and ordered, pursuant to r475(1) of the Uniform Civil Procedure Rules 1999 (Qld) that the trial proceed as a trial by jury.

Order without law? An anatomy of Hamas security: The Executive Force (Tanfithya)

In the struggle to assert and consolidate its power, the Hamas movement of the Palestinian territories has devised several strategies for control. In recognition that control of security remains a key goal for any power-seeker, following its election victory in January 2006, Hamas entered into a fierce and ultimately successful conflict with Fatah for control of the Palestinian Authority Ministry of Interior and Palestinian Security Forces (PSF) in the Gaza Strip. One way in which Hamas was able to achieve this objective was through the creation of its own internal ‘police’ force called the Tanfithya (Executive Force or EF). This article details an anatomy of the EF and the implications of this force in terms of Hamas' confrontation with opponents and its attempts at governance. It also examines the extent to which the EF can be considered to be a model of Islamic policing and its impact on secular rivals in the Gaza Strip.

Kingship by Descent or Kingship by Election? The Contested Title of James VI and I

Throughout the reign of Elizabeth I, a steady stream of tracts appeared in English print to vindicate the succession of the most prominent contenders, Mary and James Stuart of Scotland. This article offers a comprehensive account of the polemical battle between the supporters and opponents of the Stuarts, and further identifies various theories of English kingship, most notably the theory of corporate kingship, developed by the Stuart polemicists to defend the Scottish succession. James's accession to the English throne in March 1603 marked the protracted end of the debate over the succession. The article concludes by suggesting that, while powerfully renouncing the opposition to his succession, over the course of his attempt to unify his two kingdoms, James and his supporters ultimately departed from the polemic of corporate kingship, for a more assertive language of kingship by natural and divine law.

Directors Meeting November 28, 1896 and By-Law No. 14 & 15

The meeting included an election of officers which resulted as follows: John Reid, President; Geo Barnes, Vice President; Geo. Barnes, Man-Director; J. Evans, Secretary. There are also two more by-laws (14 and 15) signed by both G. Barnes and J. Evans.

Barnes Wines, Limited By-Law no. 82

A by-law "to fix the remuneration and expense allowances of directors". It reads "Be it enacted as a By-law of Barnes Wines Limited: 1. That each Director of the Company be paid the sum of Seventy-five ($75,00) Dollars annually in respect of general services rendered by the Director in his capacity as Director, such remuneration to accrue from the date of his election or appointment as a Director. 2. That each Director shall be paid and allowed travelling and other expenses properly incurred in connection with the affairs of the Company. 3. That this provision shall be and remain in force and effect in the fiscal years of the Company, 1971 to 1973 both inclusive. Enacted this 8th day of February, 1971."