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How Australia Got a VAT (C) Tax Analysts 2011
How Australia Got a VAT (C) Tax Analysts 2011. All rights reserved. does not claim copyright in any public domain or third party content. By Susan C. Morse Susan C. Morse is an associate professor at the University of California Hastings College of the Law. This project was supported by a Hackworth Grant from the Markkula Center for Applied Ethics at Santa Clara University. Many thanks to Neil Warren and Richard Eccleston for helpful discussion and review; to participants in the April 2010 Northern California Tax Roundtable and to Chris Evans, Kathryn James, Rick Krever, and Dale Pinto for useful comments and references; and to Erin Phillips and Gadi Zohar for able research assistance. Australians, like Canadians and New Zealanders, call their VAT a goods and services tax, or GST, but their GST fits the VAT mold: it is a credit-invoice method, destination-based consump- tion tax with fairly limited tax base exclusions.1 Although all OECD countries aside from the United States have value-added taxes, external pressures like those resulting from preconditions for European Union membership2 or for financial support from organizations such as the World Bank or International Monetary Fund3 have played a role in many countries’ VAT enactment 1See Liam Ebrill, Michael Keen, Jean-Paul Bodin & Victoria Summers, The Modern VAT 2 (2001) (defining a VAT). This paper uses the term tax base ‘‘exclusion’’ to mean ‘‘a situation in which the rate of tax applied to sales is zero, though credit is still given for taxes paid on inputs’’ which is called ‘‘GST-free’’ in Australia and ‘‘zero-rated’’ elsewhere. -
The Australian Democrats Andrew Bartlett*
Australian Cultural History Vol. 27, No.2, October 2009, 187-193 The Australian Democrats Andrew Bartlett* The Australian Democrats had maintained a presence in the Senate since 1977, but the 2007 election threatened to end their representation for good. Their efforts to retain seats proved to be in vain. Keywords: 2007 election; Australian Democrats; Senate Following on from the 2004 election, where the Australian Democrats lost four seats (including the Democrat seat Meg Lees had taken with her when she resigned from the party in 2002), plus official parliamentary status and balance of power in the Senate, the Party faced a very difficult task in the 2007 election trying to keep its four remaining Senate seats. Right throughout John Howard's fourth term, opinion polls showed public support for the Democrats consistently scraping along rock bottom levels of 1 or 2 per cent, as they had ever since the Lees resignation and the related public implosion of Natasha Stott Despoja's leadership in 2002. Even though the removal of the Democrats from the balance of power after the 2004 poll led directly to the Coalition government gaining control of the Senate, where it frequently used its majority to stifle scrutiny and bulldoze through some controversial legislation, the Democrats were unable to use this situation to build public support for returning the Party to its traditional Senate watchdog position. The Party had avoided going into debt in its 2004 campaign, so there were sufficient funds to run a basic campaign in priority areas for the 2007 election. However, serious use of paid advertising was not feasible. -
Where Are Australian Federal Party Views on Society and the Environment Heading?
Presentation Paper of Japan Accounting IGES Discussion Paper 2001-No. 2. (in Association Annual Meeting in 2003. (in Japanese). Japanese). Saio, K., Kokubu, K., Nashioka, E. and Imai, Further information: Chika Saka and S. (2002) “Current status and Issues of Roger Burritt can be contacted by email as Environmental Accounting Practices” follows: [email protected] and [email protected] WHERE ARE AUSTRALIAN FEDERAL PARTY VIEWS ON SOCIETY AND THE ENVIRONMENT HEADING? Australia has, this month, recorded a played out over the next few years in population of 20 million human beings. It Australia at the federal level. remains a country with an exceedingly low population density. Australia is one of the First, a comment on the current federal driest continents in the world. Three levels Liberal Coalition policies is expressed by of government – federal, State and Territory, Susan Brown, a former conservation council and local, look after its political interests. co-ordinator and environment adviser to While local government has considerable Australian Democrats leaders Cheryl Kernot responsibility for society and the and Meg Lees – both of who have since left environment (eg policing, development the party. approvals, licensing of business activities such as pollution permits, etc.), the federal Second, is an edited extract from an government sets the national agenda. insightful speech by Clive Hamilton to the National Left ALP/Trade Unions In November 2003 a new Leader was Conference at the Humanities research chosen for the federal Opposition Labor Centre, ANU, Canberra, 11 May 2002. party - the Honourable Mark Latham. The Liberal Coalition has been in government Third, comes a solid reply to Hamilton’s since 1996, headed by the Honourable John challenge by the, now, new leader of the Howard. -
Upholding the Australian Constitution Volume Seventeen
Upholding the Australian Constitution Volume Seventeen Proceedings of the Seventeenth Conference of The Samuel Griffith Society Greenmount Beach Resort, Hill Street, Coolangatta © Copyright 2005 by The Samuel Griffith Society. All rights reserved. Table of Contents Foreword John Stone Dinner Address Hon Chief Justice Paul de Jersey, AC Evolution of the Judicial Function: Undesirable Blurring? Introductory Remarks John Stone Chapter One Kevin Lindeberg The Heiner Affair Chapter Two Professor Suri Ratnapala Constitutional Vandalism under Green Cover Chapter Three Bruce Grundy The Missing Constitutional Ingredient: An Upper House Chapter Four John Nethercote Senate Vacancies: Casual or Contrived? Chapter Five Sir David Smith, KCVO, AO The Governor-General is our Head of State Chapter Six Professor Andrew Fraser Monarchs and Miracles Chapter Seven Dr John Forbes Native Title Today Chapter Eight Bob Bottom, OAM Frauding the Vote in Queensland i Chapter Nine Bryan Pape The Use and Abuse of the Commonwealth Finance Power Chapter Ten Dr Dominic Katter Australia’s International Legal Obligations: Maritime Zones and Christmas Island Chapter Eleven Professor Gregory Rose The United Nations as a Source of International Legal Authority Appendix I John Stone Tribute to the late Sir Harry Gibbs Appendix II Rt Hon Sir Harry Gibbs, GCMG, AC, KBE Australia Day Messages, 2001-2005 Appendix III Contributors ii Foreword John Stone Important though the periodic Conferences of The Samuel Griffith Society are, the Proceedings of our 17th Conference, held at Coolangatta on 8-10 April last, which are recorded in this volume of our series Upholding the Australian Constitution, pale into insignificance compared with the subsequent death of our President, the Right Honourable Sir Harry Gibbs, GCMG, AC, KBE. -
Report to the Senate
SENATE COMMUNITY AFFAIRS LEGISLATION COMMITTEE Consideration of Legislation Referred to the Committee HEALTH INSURANCE COMMISSION (REFORM AND SEPARATION OF FUNCTIONS) BILL 1997 SEPTEMBER 1997 © Parliament of the Commonwealth of Australia 1997 ISSN 1038-2755 Senate Community Affairs Legislation Committee Secretariat Mr Elton Humphery Secretary The Senate Parliament House Canberra ACT 2600 Phone: 02 6277 3515 Fax: 02 6277 5829 E-mail: [email protected] Internet: http://www.aph.gov.au/senate This document was produced from camera-ready copy prepared by the Senate Community Affairs Legislation Committee Secretariat and printed by the Senate Printing Unit, Parliament House, Canberra MEMBERSHIP OF THE COMMITTEE Members Senator Sue Knowles, Chairman LP, Western Australia Senator Meg Lees, Deputy Chair AD, South Australia Senator Kay Denman ALP, Tasmania Senator Alan Eggleston LP, Western Australia Senator Michael Forshaw ALP, New South Wales Senator Karen Synon LP, Victoria Participating Members Senator Eric Abetz LP, Tasmania Senator Bob Brown Greens, Tasmania Senator the Hon Bob Collins ALP, Northern Territory Senator Mal Colston Ind, Queensland Senator Barney Cooney ALP, Victoria Senator the Hon Rosemary Crowley ALP, South Australia Senator Chris Evans ALP, Western Australia Senator the Hon John Faulkner ALP, New South Wales Senator Brenda Gibbs ALP, Queensland Senator Brian Harradine Ind, Tasmania Senator Sue Mackay ALP, Tasmania Senator Dee Margetts GWA, Western Australia Senator Shayne Murphy ALP, Tasmania Senator -
The Rise of the Australian Greens
Parliament of Australia Department of Parliamentary Services Parliamentary Library Information, analysis and advice for the Parliament RESEARCH PAPER www.aph.gov.au/library 22 September 2008, no. 8, 2008–09, ISSN 1834-9854 The rise of the Australian Greens Scott Bennett Politics and Public Administration Section Executive summary The first Australian candidates to contest an election on a clearly-espoused environmental policy were members of the United Tasmania Group in the 1972 Tasmanian election. Concerns for the environment saw the emergence in the 1980s of a number of environmental groups, some contested elections, with successes in Western Australia and Tasmania. An important development was the emergence in the next decade of the Australian Greens as a unified political force, with Franklin Dam activist and Tasmanian MP, Bob Brown, as its nationally-recognised leader. The 2004 and 2007 Commonwealth elections have resulted in five Australian Green Senators in the 42nd Parliament, the best return to date. This paper discusses the electoral support that Australian Greens candidates have developed, including: • the emergence of environmental politics is placed in its historical context • the rise of voter support for environmental candidates • an analysis of Australian Greens voters—who they are, where they live and the motivations they have for casting their votes for this party • an analysis of the difficulties such a party has in winning lower house seats in Australia, which is especially related to the use of Preferential Voting for most elections • the strategic problems that the Australian Greens—and any ‘third force’—have in the Australian political setting • the decline of the Australian Democrats that has aided the Australian Greens upsurge and • the question whether the Australian Greens will ever be more than an important ‘third force’ in Australian politics. -
Why the Telstra Agreement Will Haunt the National Party Lessons from the Democrats’ GST Deal
THE AUSTRALIA INSTITUTE Why the Telstra agreement will haunt the National Party Lessons from the Democrats’ GST Deal Andrew Macintosh Debra Wilkinson Discussion Paper Number 82 September 2005 ISSN 1322-5421 ii © The Australia Institute. This work is copyright. It may be reproduced in whole or in part for study or training purposes only with the written permission of the Australia Institute. Such use must not be for the purposes of sale or comme rcial exploitation. Subject to the Copyright Act 1968, reproduction, storage in a retrieval system or transmission in any form by any means of any part of the work other than for the purposes above is not permitted without written permission. Requests and inquiries should be directed to the Australia Institute. The Australia Institute iii Table of Contents Tables and Figures v Acknowledgements vi Summary vii 1. Introduction 1 2. The Telstra agreement 3 2.1 Regulatory commitments 3 2.2 Spending commitments 4 3. The flaws in the spending component of the Telstra agreement 7 3.1 Policy flaws 7 3.2 Political flaws 10 4. The GST/MBE deal 12 4.1 Background on the GST/MBE deal 12 4.2 The outcomes of the GST/MBE deal 14 5. The GST/MBE deal and the Telstra agreement 23 5.1 Comparing the deals 23 5.2 Lessons for the Nationals 27 6. Conclusions 29 References 31 Telstra and the GST iv The Australia Institute v Tables and Figures Table 1 Funding commitments made by the Howard Government 12 concerning MBE expenditure initiatives ($million) Table 2 Estimated actual spending on the MBE expenditure programs over 14 their four-year life span (2000/01-2003/04) ($million) Table 3 Spending on the MBE expenditure programs projected in 2005/06 15 federal budget (2004/05-2008/09) ($million) Table 4 Nationals’ Telstra agreement vs. -
Thesis August
Chapter 1 Introduction Section 1.1: ‘A fit place for women’? Section 1.2: Problems of sex, gender and parliament Section 1.3: Gender and the Parliament, 1995-1999 Section 1.4: Expectations on female MPs Section 1.5: Outline of the thesis Section 1.1: ‘A fit place for women’? The Sydney Morning Herald of 27 August 1925 reported the first speech given by a female Member of Parliament (hereafter MP) in New South Wales. In the Legislative Assembly on the previous day, Millicent Preston-Stanley, Nationalist Party Member for the Eastern Suburbs, created history. According to the Herald: ‘Miss Stanley proceeded to illumine the House with a few little shafts of humour. “For many years”, she said, “I have in this House looked down upon honourable members from above. And I have wondered how so many old women have managed to get here - not only to get here, but to stay here”. The Herald continued: ‘The House figuratively rocked with laughter. Miss Stanley hastened to explain herself. “I am referring”, she said amidst further laughter, “not to the physical age of the old gentlemen in question, but to their mental age, and to that obvious vacuity of mind which characterises the old gentlemen to whom I have referred”. Members obviously could not afford to manifest any deep sense of injury because of a woman’s banter. They laughed instead’. Preston-Stanley’s speech marks an important point in gender politics. It introduced female participation in the Twenty-seventh Parliament. It stands chronologically midway between the introduction of responsible government in the 1850s and the Fifty-first Parliament elected in March 1995. -
Report of the Senate Environment, Communications
The Parliament of the Commonwealth of Australia Inquiry into Electromagnetic Radiation Report of the Senate Environment, Communications, Information Technology and the Arts References Committee May 2001 ii © Commonwealth of Australia 2001 ISBN 0 642 71126 7 This document is produced from camera-ready copy prepared by the Senate Environment, Communications, Information Technology and the Arts References Committee Secretariat, and printed by the Senate Printing Unit, Parliament House, Canberra. iii TERMS OF REFERENCE On 8 December 1999 the Senate referred the following matters to the Environment, Communications, Information Technology and the Arts References Committee for inquiry (to commence not before 31 March 2000) and report by 31 October 2000 (subsequently extended to 4 May 2001): (a) an examination of the allocation of funding from the Commonwealth’s $4.5 million fund for electro-magnetic radiation research and public information; (b) a review of current Australian and international research into electro-magnetic radiation and its effects as it applies to telecommunications equipment, including but not limited to, mobile telephones; (c) an examination of the current Australian Interim Standard [AS/NZS 2772.1 (Int): 1998], as it applies to telecommunications; (d) an examination of efforts to set an Australian Standard dealing with electro- magnetic emissions; (e) an examination of the merits of the transfer of the responsibility for setting a new Australian standard for electro-magnetic emissions to the Australian Radiation Protection -
Australian Electoral Systems — How Well Do They Serve Political Equality?
Australian Electoral Systems — How Well Do They Serve Political Equality? Prepared by Graeme Orr Law Faculty Griffith University, Brisbane for the Democratic Audit of Australia Political Science Program Research School of Social Sciences The Australian National University Report No. 2 The Democratic Audit of Australia—Testing the Strength of Australian Democracy An immigrant society PAGE ii The opinions expressed in this paper are those of the author and From 2002 to 2004 the Political Science Program in the Australian National PAGE iii should not be taken to represent the views of either the University’s Research School of Social Sciences is conducting an audit to assess Democratic Audit of Australia or The Australian National University Australia’s strengths and weaknesses as a democracy. © The Australian National University 2004 The Audit has three specific aims: ISBN paperback 0-9751925-0-7, online 0-9751925-1-5 (1) Contributing to Methodology: To make a major methodological Cover: Polling day, 10 November 2001, in Burnside, South Australia. contribution to the assessment of democracy—particularly through the Thanks to the Australian Electoral Commission for this image. study of federalism and through incorporating disagreements about National Library of Australia Cataloguing-in-Publication data: ‘democracy’ into the research design; Orr, Graeme. (2) Benchmarking: To provide benchmarks for monitoring and international Australian electoral systems, how well do they serve political equality? comparisons—our data can be used, for example, to track the progress of Bibliography. government reforms as well as to compare Australia with other countries; ISBN 0 9751925 0 7 (3) Promoting Debate: To promote public debate over democratic issues and ISBN 0 9751925 1 5 over how Australia’s democratic arrangements might be improved. -
PRG 1618/Box 1/Folder 1: Family Memorabilia, Photos and Slides of Janine and Family, and a Drawing in Charcoal and Pencil on Paper of Janine Haines (PRG 1618/1/1/1)
______________________________________________________________________________ Haines, Janine PRG 1618 Papers of Janine Haines Box List ______________________________________________________________________________ PRG 1618/ box 1: PRG 1618/box 1/folder 1: Family memorabilia, photos and slides of Janine and family, and a drawing in charcoal and pencil on paper of Janine Haines (PRG 1618/1/1/1). To view additional photographs in this folder do an ARCHIVAL NUMBER search for PRG 1618/1/1/1, 5-6. Folder includes: ‘Adelaide Church Guardian’ April 1995 – front page ‘Politician speaks out at St Pauls’. Transcript 15 March 1990 ABC interview for ‘7.30 Report’ on AD [Australian Democrats] policy for Federal election. Paul Lyneham questions JH [Janine Haines]. Script ‘A Sort of Crusade’ undated but post 1990 16 Dec 1991. Jocelyn Scott’s cover letter for edited chapter to go into ‘Breaking Through’. Letter 13 Dec 91 from Harry Evans req memorabilia for exhibition ‘Women in the Federal Parliament’ to be opened 27 Feb 92. Ann Millar ref. Script Laura Whelan speaks to JH [Janine Haines] in Adelaide. No date, but mostly covers ‘Suffrage to Sufferance’ material. Undated letter and brief CV to Marilyn Waring. Includes mention of my exp of reviewing ‘Playing the State’ for Sept’s ABR. 1991 set of notes for Candidates Skills Training session to be held at 711 South Road 19 May. Some astute advice. PRG 1618/box 1/folder 2: ‘PAC Returns’ AM honours list NCW of SA note. PRG 1618/box 1/folder 3: Congratulatory letters. June 2001. PRG 1618/box 1/folder 4: Congratulatory letters, including those from Gough Whitlam, Phillip Adams, Mike Rann, Eric Neal, John Olsen and Bob Carr. -
Publication: Platypus and Parliament
PLATYPUS AND PARLIAMENT The Australian Senate in Theory and Practice DR STANLEY BACH has published extensively on the United States Congress and other legislatures and has worked as a consultant on parliamentary process in Asia, Africa, South America and Eastern Europe. For more than 30 years he worked with and provided advice to Senators and Representatives on the operations of the US Congress. From 1988 to 2002 he held the office of Senior Specialist in the Legislative Process for the Congressional Research Service of the Library of Congress. In 2002 Dr Bach was awarded a Fulbright Senior Scholar Award to study bicameralism in Australia. While in Canberra he was a Fellow in the Political Science Program of the Research School of Social Sciences at the Australian National University. He was also awarded a fellowship in the Department of the Senate which enabled him to observe the operations of the Commonwealth Parliament at first hand. This book is published as part of the Department of the Senate’s program to promote public knowledge and awareness of the role and activities of the Senate. The views expressed in the book are those of the author and do not necessarily reflect those of the Senate or its staff. PLATYPUS AND PARLIAMENT The Australian Senate in Theory and Practice STANLEY BACH Department of the Senate Published by The Department of the Senate Parliament House Canberra ACT 2600 Australia First published 2003 © Stanley Bach This book is copyright. Apart from any use permitted under the Copyright Act 1968 and subsequent amendments, no part may be reproduced, stored in a retrieval system or transmitted by any means or process whatsoever without the written permission of the publisher and the copyright owner.