ATTA News January 2007
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The Effectiveness of Tax Reviews in New Zealand: an Evaluation and Proposal for Improvement
THE EFFECTIVENESS OF TAX REVIEWS IN NEW ZEALAND: AN EVALUATION AND PROPOSAL FOR IMPROVEMENT The Centre for Commercial and Corporate Law Inc 2020 i The Effectiveness of Tax Reviews in New Zealand: An Evaluation and Proposal for Improvement Published in Christchurch by The Centre for Commercial & Corporate Law Inc School of Law, University of Canterbury Private Bag 4800, Christchurch, New Zealand ISBN 978-0-473-52769-3 This publication is copyright. Other than for the purposes of and on the conditions prescribed by the Copyright Act no part of this publication may be reproduced, stored in a retrieval system or transmitted, in any form or by any means whether electronic, mechanical, microcopying, photocopying, recording or otherwise without the prior written permission of the copyright owner(s). The publisher, authors and editors expressly disclaim any and all liability to any person whether a purchaser of this publication or not in respect of anything or the consequences of anything done or omitted in reliance in whole or part. Published by the University of Canterbury ii Foreword FOREWORD This book proposes the establishment of a New Zealand Taxation Review Commission (NZTRC). It develops its argument for this in two ways. First, there is a survey of ad hoc tax reviews between 1922 and 2019. This survey ends with an analysis of the learnings that can be drawn from these reviews and draws together some thoughts on the characteristics of ‘best practice’ for review committees. Secondly, lessons are sought from a selection of permanent bodies that consider aspects of tax policy in a number of other countries. -
New Zealand 1 │
NEW ZEALAND 1 │ Taxing Energy Use 2019: Country Note - New Zealand This note explains how New Zealand taxes energy use. The note shows the distribution of effective energy tax rates – the sum of fuel excise taxes, explicit carbon taxes, and electricity excise taxes, net of applicable exemptions, rate reductions, and refunds – across all domestic energy use. It also details the country-specific assumptions made when calculating effective energy tax rates and matching tax rates to the corresponding energy base. The note complements the Taxing Energy Use 2019 report that is available at http://oe.cd/TEU2019. The report analyses where OECD and G20 countries stand in deploying energy and carbon taxes, tracks progress made, and makes actionable recommendations on how governments could do better to use taxes to reach environmental and climate goals. The general methodology employed to calculate effective energy tax rates and assign tax rates to the energy base is explained in Chapter 1 of the report. The official energy tax profile for New Zealand can be found in Chapter 2 of the report. Chapter 3 additionally shows effective carbon tax rates per tonne of CO2, and presents the corresponding carbon tax profiles for all countries. The report also contains StatLinks to the official data. Structure of energy taxation in New Zealand As at 1 July 2018,1 the main taxes on energy use in New Zealand are the following: • Excise taxes, earmarked to the National Land Transport Fund (NLTF), apply to gasoline, LPG and CNG, methanol when used for propellant purposes. • As at 1 July 2018, gasoline and diesel used in the Auckland region is additionally subject to a surcharge of NZD 0.10 per litre.2 • In addition, several levies apply at very low rates, compared to the excise taxes. -
Alcohol Taxation in Australia
Alcohol taxation in Australia Report no. 03/2015 © Commonwealth of Australia 2015 ISBN 978-0-9925131-9-1 (Online) This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivs 3.0 Australia License. The details of this licence are available on the Creative Commons website: http://creativecommons.org/licenses/by-nc-nd/3.0/au/ Use of the Coat of Arms The terms under which the Coat of Arms can be used are detailed on the following website: www.itsanhonour.gov.au/coat-arms Produced by: Parliamentary Budget Office Designed by: Studio Tweed Assistant Parliamentary Budget Officer Revenue Analysis Branch Parliamentary Budget Office Parliament House PO Box 6010 CANBERRA ACT 2600 Phone: (02) 6277 9500 Email: [email protected] Contents Foreword _______________________________________________________________ iv Overview ________________________________________________________________ v 1 Introduction __________________________________________________________ 1 2 Alcohol taxation receipts _______________________________________________ 1 3 Australia’s system of alcohol taxation _____________________________________ 2 4 Recent history of alcohol taxation ________________________________________ 9 5 Conclusion __________________________________________________________ 10 Appendix A—Discretionary changes in excise rates since 1 January 2000 ____________ 11 References ______________________________________________________________ 14 iii Foreword This report examines the structure of alcohol taxation in Australia. The arrangements for taxing alcohol in Australia are complex and have evolved over many years. Alcohol is taxed on either a volume or a value basis, with a range of effective tax rates applying depending on the type of beverage and packaging, alcohol strength, place of manufacture and the method or scale of production. Consistent with the PBO’s mandate, the report presents a factual analysis and does not include policy recommendations. It is intended to help inform discussion of this important public policy issue. -
Joan Kirner Social Justice Oration 2020
Joan Kirner Social Justice Oration 2020 Presentation by Paul Bongiorno, AM Journalist, Social Justice Advocate Communities in Control Conference Online, Monday/Tuesday, November 17, 2020 Video and audio versions of this speech are available at www.communitiesincontrol.com.au About the presentation: Paul Bongiorno is a veteran political journalist and commentator. After leaving the priesthood in 1974, he began working in television, winning four Walkley Awards for his investigative journalism. He hosted Ten’s national Sunday morning show, Meet the Press, from 1996 to 2012, and in more recent times has been a regular contributor to The Saturday Paper and commentator on ABC Radio National Breakfast. Bongiorno was made a Member of the Order of Australia (AM) for his service to the print and broadcast media as a journalist, political commentator and editor. Paul Bongiorno: I must say I am no fan of this brave new world of virtual conferences. It robs you of the ability to read the room and feel the vibe. But at the outset the fact that you are all here with me, virtually, means we are at least at the same departure point – the one outlined by Joan Kirner herself in her 2012 oration: “We are ready; we are passionate; we are brave enough to continue to work together to shape a socially just nation.” I last saw Joan Kirner in person in 1991 when she attended a Premier’s Conference in Canberra. I was there covering it as a political correspondent for Network Ten. The conference coincided with the launching of Paul Keating’s lunge at Bob Hawke for the leadership of the Labor Party and therefore the Prime Ministership of Australia. -
EDITORIAL REVIEW No.3 TOPIC: Story/Issue Choices
EDITORIAL REVIEW No.3 TOPIC: Story/issue choices on selected ABC Radio programs SCOPE: The Morning programs on a range of selected capital city and regional Local Radio stations and Radio National. The programs: 702 ABC Sydney – Linda Mottram 774 ABC Melbourne – Jon Faine 612 ABC Brisbane – Steve Austin 891 ABC Adelaide – Ian Henschke 720 ABC Perth – Geoff Hutchison 95.9 ABC Western Plains (Dubbo) – Dugald Saunders/Kelly Fuller 630 North Queensland (Townsville) – Paula Tapiolas 684 The South West (Bunbury) – Naomi Christensen Radio National – Natasha Mitchell TIMEFRAME: One day a week for a four week period (collected retrospectively, with no advance notice to program teams) Week 1: Monday’s program Week 2: Tuesday’s program Week 3: Wednesday’s program Week 4: Thursday’s program APPROACH: ABC Editorial Policy Information will collect the material in the form of program rundowns and audio files of the entire programs for the relevant timeframes. For each edition of each program, the top three subjects of discussion will be identified, based on the time spent discussing each topic/issue. In other words, the top three items will be those to which the program devoted the most amount of time. This may include a range of different items under one topic (for example, an interview with a Minister on a specific policy followed by a reaction from a stakeholder and then followed by talkback from listeners, all on the same subject, would together count as one item). The reviewer will also be provided with a summary of the top issues/topics that Australians consider most relevant and important to them. -
Indigenous Leadership
WINTER 2011 ContactFOR ALUMNI & COMMUNITY In this issue: n Flood recovery in focus n Colleges mark centenaries n Antiquities rehoused n Honouring our donors Indigenous leadership UQ APPOINTS NEW PRO VICE-CHANCELLOR UQ research students are discovering Consistently ranked in the top 1% of all innovativeinnovative solutionssolutions toto some of the world’s universities in the world, UQ plays a leading most challenging questions. Supported by role in research collaboration and innovation. over 2000 experts across a wide range of The 2010 Excellence in Research for disciplines, UQ offers a focused environment Australia assessment confirmed UQ as having forfor itsits studentsstudents to excel. more researchers working in fields assessed Every research student benefits from UQ’s above world standard than at any other acclaimed culture of research excellence, Australian university. acclaimed culture of research excellence, Australian university. uq.edu.au/grad-school which includes world-renowned advisors, Whatever you want to achieve, however extensive international networks and ongoing you want to succeed, you will enjoy every professional development opportunities. advantage at The University of Queensland. The University of You. UOQ 0957 Research Grad Ad_297x210.indd 1 24/05/11 4:18 PM UOQ 0957 Research Grad Ad_297x210.indd 1 24/05/11 4:18 PM From the Chancellor CONTENTS 06 12 Welcome to the Winter 2011 edition of Contact magazine. The academic year started in an unforgettable fashion, with devastating floods inundating large parts of Queensland, including the St Lucia and Gatton campuses. On pages 14–15 you’ll find related stories and a gallery of striking photographs that help capture the historic event from the University’s perspective. -
Dirty Talk : a Critical Discourse Analysis of Offensive Language Crimes
DIRTY TALK: A CRITICAL DISCOURSE ANALYSIS OF OFFENSIVE LANGUAGE CRIMES Elyse Methven A thesis submitted to the University of Technology Sydney in fulfilment of the requirements for the degree of Doctor of Philosophy in Law March 2017 Faculty of Law University of Technology Sydney CERTIFICATE OF ORIGINAL AUTHORSHIP I certify that the work in this thesis has not previously been submitted for a degree, nor has it been submitted as part of requirements for a degree except as fully acknowledged within the text. I also certify that the thesis has been written by me. Any help that I have received in my research work and the preparation of the thesis itself has been acknowledged. In addition, I certify that all information sources and literature used are indicated in the thesis. Elyse Methven Signature of Student: Date: 02 March 2017 ETHICS APPROVAL Ethics approval for this research was granted by the University of Technology Sydney (HREC UTS 2011–498A). ii ACKNOWLEDGEMENTS I would like to acknowledge the dedication and ongoing support of my doctoral thesis supervisors: Professor Katherine Biber, Associate Professor Penny Crofts and Associate Professor Thalia Anthony at the Faculty of Law, University of Technology Sydney (‘UTS’). I cannot overstate the benefit that I have derived from their constant generosity and mentorship. Thanks are due to Professor Alastair Pennycook, who provided invaluable feedback on the linguistic component of my research, and allowed me to audit his subject, co-taught with Emeritus Professor Theo van Leeuwen, ‘Language and Power’. Whilst undertaking this thesis, I was privileged to be a Quentin Bryce Law Doctoral Scholar and Teaching Fellow at UTS Faculty of Law. -
Legislative Assembly
4438 LEGISLATIVE ASSEMBLY Tuesday 21 November 2006 ______ Mr Speaker (The Hon. John Joseph Aquilina) took the chair at 2.15 p.m. Mr Speaker offered the Prayer. Mr SPEAKER: I acknowledge the Gadigal clan of the Eora nation and its elders and thank them for their custodianship of country. DISTINGUISHED VISITORS Mr SPEAKER: I welcome to the public gallery His Excellency Mr Kabir, the High Commissioner of Bangladesh, and Mrs Kabir, and Mr Anthony Khouri, the Consul-General of Bangladesh, who are guests of the honourable m embers for Macquarie Fields. FIRE BANS Ministerial Statement Mr MORRIS IEMMA (Lakemba—Premier, Minister for State Development, and Minister for Citizenship) [2.17 p.m.]: Total fire bans are again in place across most of the State today as firefighters battle a number of bushfires in the Blue Mountains, the Hunter Valley, Forbes, Oberon and the South Coast. Hot, dry and windy conditions have resulted in very high to extreme fire danger in many districts. Emergency declarations have been made for a number of the fires now burning. About 900 volunteer firefighters from the Rural Fire Service have been deployed, along with their colleagues from New South Wales Fire Brigades, Forests NSW and the National Parks and Wildlife Service. I acknowledge the employers of all of our volunteers for their ongoing support in allowing them to leave their workplaces to protect the community. The most serious of the fires are those currently burning in the Blue Mountains, where firefighters have been battling two bushfires in the Grose Valley for the past nine days. -
A Critical Guide to the X-Files, Millennium & the Lone Gunmen
WANTING TO BELIEVE: A CRITICAL GUIDE TO THE X- FILES, MILLENNIUM & THE LONE GUNMEN DOWNLOAD FREE BOOK Robert Shearman, Lars Pearson | 283 pages | 15 Aug 2009 | Mad Norwegian Press | 9780975944691 | English | United States The Amazing Maleeni Read more Doggett and Rohrer were friends, but lost touch when Rohrer and Wanting to Believe: A Critical Guide to the X-Files McMahon were taken out of their company to be the first people transformed into Super Soldiersa new type of alien-human hybrid intended by the alien Colonists as replacements for normal humans. Kritschgau was an employee of the Department of Defense who claimed to know the entire truth behind the insidious government conspiracy. Archived from the original on November 27, He seizes the opportunity to buy her a birthday drink. Original Title. Wikiquote has quotations related to: TXF Season 7. Mulder tells him he thinks he did the magic act, but the man shows that he has no legs, which he also lost in Mexico in the car accident. Melissa believed in new age mysticism, whereas Dana was a firm Wanting to Believe: A Critical Guide to the X-Files in hard science. Volume 1 Volume 2 Wanting to Believe: A Critical Guide to the X-Files 3 Volume 4 Revelations. The X-Files episode. In Chicks Digs Time Lords, a host of award-winning female novelists, academics and actresses come Byers appears to have some working knowledge of medicinegeneticsand chemistry ; he is able to interpret DNA strands, instantly informing Mulder that Scully's blood had been tampered with in " One Breath. -
2008-2009 Annual Report
Sydney Harbour Federation Trust Annual Report 08/09 2008-09 Annual Report Sydney Harbour Federation Trust For information about the Sydney Harbour Federation 01 ISBN 978-0-9757842-5-9 Trust or to view this report online, visit the website at: 17 September 2009 www.harbourtrust.gov.au This work is copyright. Apart from any use as permitted The Honourable Peter Garrett AM MP under the Copyright Act 1968, no part may be reproduced by any process without written permission from the Sydney Minister for the Environment, Heritage and the Arts Harbour Federation Trust. Parliament House For more information about this report and all Sydney Cover photograph: New Year’s Eve, Cockatoo CANBERRA ACT 2600 Harbour Federation Trust publications, contact: Island camping Director Communications Inside cover: Heritage holiday homes, Cockatoo Island Sydney Harbour Federation Trust Inside back cover: Gunners’ Walk, North Head Sanctuary PO Box 607 Dear Minister MOSMAN NSW 2088 I present the report on the operations of the Sydney Harbour Federation Telephone: 02 8969 2100 Email: [email protected] Trust for the year ended 30 June 2009. The report complies with the provisions of section 70 of the Sydney Harbour Federation Trust Act 2001 and section 9 of the Commonwealth Authorities and Companies Act 1997. Yours sincerely Kevin McCann AM Chair Annual Report 2008-09 2008-09 Table of Contents Annual Report 02 04 Chair’s Foreword 03 06 Executive Director’s Summary 08 1 The Sydney Harbour Federation Trust 08 Vision 08 Objectives 08 Functions 09 The Sites 09 Legislation -
Social Media Thought Leaders Updated for the 45Th Parliament 31 August 2016 This Barton Deakin Brief Lists
Barton Deakin Brief: Social Media Thought Leaders Updated for the 45th Parliament 31 August 2016 This Barton Deakin Brief lists individuals and institutions on Twitter relevant to policy and political developments in the federal government domain. These institutions and individuals either break policy-political news or contribute in some form to “the conversation” at national level. Being on this list does not, of course, imply endorsement from Barton Deakin. This Brief is organised by categories that correspond generally to portfolio areas, followed by categories such as media, industry groups and political/policy commentators. This is a “living” document, and will be amended online to ensure ongoing relevance. We recognise that we will have missed relevant entities, so suggestions for inclusions are welcome, and will be assessed for suitability. How to use: If you are a Twitter user, you can either click on the link to take you to the author’s Twitter page (where you can choose to Follow), or if you would like to follow multiple people in a category you can click on the category “List”, and then click “Subscribe” to import that list as a whole. If you are not a Twitter user, you can still observe an author’s Tweets by simply clicking the link on this page. To jump a particular List, click the link in the Table of Contents. Barton Deakin Pty. Ltd. Suite 17, Level 2, 16 National Cct, Barton, ACT, 2600. T: +61 2 6108 4535 www.bartondeakin.com ACN 140 067 287. An STW Group Company. SYDNEY/MELBOURNE/CANBERRA/BRISBANE/PERTH/WELLINGTON/HOBART/DARWIN -
September 2015
NEWSLETTER NUMBER 29: SEPTEMBER 2015 Welcome to the twenty-ninth issue of the Centre for Comparative Constitutional Studies Newsletter, a guide to news and events at the centre and a spotlight on issues in constitutional law nationally and globally. Message from the Director Among the highlights of our last three months have been Lady Hale, the Baroness of Richmond and Deputy visits from a number of very distinguished judicial figures. President of the Supreme Court of the United Kingdom. Lady Hale was in Melbourne to deliver the Caldwell On 6 August, Centre members were fortunate to Lecture jointly hosted by Melbourne Law School and attend a lecture hosted by the Melbourne University Trinity College. In addition, she found time to attend a Law Students’ Society. The 20th Sir Anthony Mason regular CCCS ‘Brown Bag’ meeting. While her Caldwell Lecture was delivered this year by Sir Anthony Mason lecture discussed the Human Rights Act 1998 (UK), with himself. A recording of the lecture, Proportionality and CCCS Lady Hale discussed a recent trend toward greater its uses in Australian Constitutional Law can be found judicial attention to common law rights. here. A third event during this time was of quite a different At the same time, we hosted Justice Daphne Barak- character but equally exciting: On 26 - 28 September, Erez from the Supreme Court of Israel. On 7 August, Melbourne Law Students’ Society (MULSS) hosted she and Professorial Fellow the Hon. Kenneth the Sir Harry Gibbs Constitutional Law Moot, an Hayne AC engaged in a ‘A Comparative Conversation event co-sponsored with the Australian Association of on Constitutions’ on the topic ‘Implications and the Constitutional Law.