ATTA News January 2015
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Finance Act 2015
Number 52 of 2015 Finance Act 2015 Number 52 of 2015 FINANCE ACT 2015 CONTENTS PART 1 UNIVERSAL SOCIAL CHARGE, INCOME TAX, CORPORATION TAX AND CAPITAL GAINS TAX CHAPTER 1 Interpretation Section 1. Interpretation (Part 1) CHAPTER 2 Universal Social Charge 2. Amendment of Part 18D of Principal Act (universal social charge) CHAPTER 3 Income Tax 3. Earned income tax credit 4. Amendment of section 466A of Principal Act (home carer tax credit) 5. Amendment of section 192A of Principal Act (exemption in respect of certain payments under employment law) 6. Exemption in respect of certain expense payments for relevant directors 7. Exemption in respect of certain expenses of State Examinations Commission examiners 8. Amendment of section 470 of Principal Act (relief for insurance against expenses of illness) 9. Amendment of section 477B of Principal Act (home renovation incentive) 10. Professional services withholding tax 11. Granting of vouchers 12. Amendment of section 372AP of Principal Act (relief for lessors) 13. Amendment of section 959B of Principal Act (supplemental interpretation provisions) 14. Amendment of Schedule 25B to Principal Act (list of specified reliefs and method of determining amount of specified relief used in a tax year) CHAPTER 4 Income Tax, Corporation Tax and Capital Gains Tax 1 [No. 52.] Finance Act 2015. [2015.] 15. Amendment of section 97 of Principal Act (computational rules and allowable deductions) 16. Amendment of section 256 of Principal Act (interpretation (Chapter 4)) 17. Amendment of section 481 (relief for investment in films) and section 851A (confidentiality of taxpayer information) of Principal Act 18. Income tax relief for investment in corporate trades – employment and investment incentive and seed capital scheme 19. -
Tax Dictionary T
Leach’s Tax Dictionary. Version 9 as at 5 June 2016. Page 1 T T Tax code Suffix for a tax code. This suffix does not indicate the allowances to which a person is entitled, as do other suffixes. A T code may only be changed by direct instruction from HMRC. National insurance National insurance contribution letter for ocean-going mariners who pay the reduced rate. Other meanings (1) Old Roman numeral for 160. (2) In relation to tapered reduction in annual allowance for pension contributions, the individual’s adjusted income for a tax year (Finance Act 2004 s228ZA(1) as amended by Finance (No 2) Act 2015 Sch 4 para 10). (3) Tesla, the unit of measure. (4) Sum of transferred amounts, used to calculate cluster area allowance in Corporation Tax Act 2010 s356JHB. (5) For the taxation of trading income provided through third parties, a person carrying on a trade (Income Tax (Trading and Other Income) Act 2005 s23A(2) as inserted by Finance (No 2) Act 2017 s25(2)). (6) For apprenticeship levy, the total amount of levy allowance for a company unit (Finance Act 2016 s101(7)). T+ Abbreviation sometimes used to indicate the number of days taken to settle a transaction. T$ (1) Abbreviation: pa’anga, currency of Tonga. (2) Abbreviation: Trinidad and Tobago dollar. T1 status HMRC term for goods not in free circulation. TA (1) Territorial Army. (2) Training Agency. (3) Temporary admission, of goods for Customs purposes. (4) Telegraphic Address. (5) In relation to residence nil rate band for inheritance tax, means the amount on which tax is chargeable under Inheritance Tax Act 1984 s32 or s32A. -
Download Bar Review Volume 21
THE BAR Volume 21 Number 2 REVIEWJournal of The Bar of Ireland April 2016 Unlawful detention CONTENTS The Bar Review The Bar of Ireland Distillery Building 145-151 Church Street Dublin DO7 WDX8 Direct: +353 (0)1 817 5166 Fax: +353 (0)1 817 5150 Email: [email protected] Web: www.lawlibrary.ie EDITORIAL BOARD 45 Editor Eilis Brennan BL Eileen Barrington SC 66 Gerard Durcan SC Eoghan Fitzsimons SC Niamh Hyland SC Brian Kennedy SC Patrick Leonard SC Paul Anthony McDermott SC Sara Moorhead SC Brian R Murray SC James O'Reilly SC Mary O'Toole SC Mark Sanfey SC 56 Claire Bruton BL Diane Duggan BL Claire Hogan BL Grainne Larkin BL Mark O'Connell BL Thomas O'Malley BL Ciara Murphy, Director Shirley Coulter, Director, Comms and Policy Vanessa Curley, Law Library Deirdre Lambe, Law Library Rose Fisher, PA to the Director Tom Cullen, Publisher Paul O'Grady, Publisher PUBLISHERS Published on behalf of The Bar of Ireland 54 59 48 by Think Media Ltd Editorial: Ann-Marie Hardiman Paul O’Grady Colm Quinn Message from the Chairman 44 Interview 56 Design: Tony Byrne Tom Cullen Moving on Ruth O’Sullivan Editor's note 45 Niamh Short Advertising: Paul O’Grady Law in practice 59 News 45 Commercial matters and news items relating Damages for unlawful judicial jailing 59 to The Bar Review should be addressed to: Launch of Bar of Ireland 1916 exhibition Controlling the market 62 Paul O’Grady Bar of Ireland Transition Year Programme The Bar Review Report from The Bar of Ireland Annual Conference 2016 The Battle of the Four Courts, 1916 66 Think Media Ltd The -
Ministerial Staff Under the Howard Government: Problem, Solution Or Black Hole?
Ministerial Staff Under the Howard Government: Problem, Solution or Black Hole? Author Tiernan, Anne-Maree Published 2005 Thesis Type Thesis (PhD Doctorate) School Department of Politics and Public Policy DOI https://doi.org/10.25904/1912/3587 Copyright Statement The author owns the copyright in this thesis, unless stated otherwise. Downloaded from http://hdl.handle.net/10072/367746 Griffith Research Online https://research-repository.griffith.edu.au Ministerial Staff under the Howard Government: Problem, Solution or Black Hole? Anne-Maree Tiernan BA (Australian National University) BComm (Hons) (Griffith University) Department of Politics and Public Policy, Griffith University Submitted in fulfilment of the requirements of the degree of Doctor of Philosophy November 2004 Abstract This thesis traces the development of the ministerial staffing system in Australian Commonwealth government from 1972 to the present. It explores four aspects of its contemporary operations that are potentially problematic. These are: the accountability of ministerial staff, their conduct and behaviour, the adequacy of current arrangements for managing and controlling the staff, and their fit within a Westminster-style political system. In the thirty years since its formal introduction by the Whitlam government, the ministerial staffing system has evolved to become a powerful new political institution within the Australian core executive. Its growing importance is reflected in the significant growth in ministerial staff numbers, in their increasing seniority and status, and in the progressive expansion of their role and influence. There is now broad acceptance that ministerial staff play necessary and legitimate roles, assisting overloaded ministers to cope with the unrelenting demands of their jobs. However, recent controversies involving ministerial staff indicate that concerns persist about their accountability, about their role and conduct, and about their impact on the system of advice and support to ministers and prime ministers. -
Ministerial Careers and Accountability in the Australian Commonwealth Government / Edited by Keith Dowding and Chris Lewis
AND MINISTERIAL CAREERS ACCOUNTABILITYIN THE AUSTRALIAN COMMONWEALTH GOVERNMENT AND MINISTERIAL CAREERS ACCOUNTABILITYIN THE AUSTRALIAN COMMONWEALTH GOVERNMENT Edited by Keith Dowding and Chris Lewis Published by ANU E Press The Australian National University Canberra ACT 0200, Australia Email: [email protected] This title is also available online at http://epress.anu.edu.au National Library of Australia Cataloguing-in-Publication entry Title: Ministerial careers and accountability in the Australian Commonwealth government / edited by Keith Dowding and Chris Lewis. ISBN: 9781922144003 (pbk.) 9781922144010 (ebook) Series: ANZSOG series Notes: Includes bibliographical references. Subjects: Politicians--Australia. Politicians--Australia--Ethical behavior. Political ethics--Australia. Politicians--Australia--Public opinion. Australia--Politics and government. Australia--Politics and government--Public opinion. Other Authors/Contributors: Dowding, Keith M. Lewis, Chris. Dewey Number: 324.220994 All rights reserved. No part of this publication may be reproduced, stored in a retrieval system or transmitted in any form or by any means, electronic, mechanical, photocopying or otherwise, without the prior permission of the publisher. Cover design and layout by ANU E Press Printed by Griffin Press This edition © 2012 ANU E Press Contents 1. Hiring, Firing, Roles and Responsibilities. 1 Keith Dowding and Chris Lewis 2. Ministers as Ministries and the Logic of their Collective Action . 15 John Wanna 3. Predicting Cabinet Ministers: A psychological approach ..... 35 Michael Dalvean 4. Democratic Ambivalence? Ministerial attitudes to party and parliamentary scrutiny ........................... 67 James Walter 5. Ministerial Accountability to Parliament ................ 95 Phil Larkin 6. The Pattern of Forced Exits from the Ministry ........... 115 Keith Dowding, Chris Lewis and Adam Packer 7. Ministers and Scandals ......................... -
Life Stories of Robert Semple
Copyright is owned by the Author of the thesis. Permission is given for a copy to be downloaded by an individual for the purpose of research and private study only. The thesis may not be reproduced elsewhere without the permission of the Author. From Coal Pit to Leather Pit: Life Stories of Robert Semple A thesis presented in partial fulfilment of the requirements for the degree of a PhD in History at Massey University Carina Hickey 2010 ii Abstract In the Dictionary of New Zealand Biography Len Richardson described Robert Semple as one of the most colourful leaders of the New Zealand labour movement in the first half of the twentieth century. Semple was a national figure in his time and, although historians had outlined some aspects of his public career, there has been no full-length biography written on him. In New Zealand history his characterisation is dominated by two public personas. Firstly, he is remembered as the radical organiser for the New Zealand Federation of Labour (colloquially known as the Red Feds), during 1910-1913. Semple’s second image is as the flamboyant Minister of Public Works in the first New Zealand Labour government from 1935-49. This thesis is not organised in a chronological structure as may be expected of a biography but is centred on a series of themes which have appeared most prominently and which reflect the patterns most prevalent in Semple’s life. The themes were based on activities which were of perceived value to Semple. Thus, the thematic selection was a complex interaction between an author’s role shaping and forming Semple’s life and perceived real patterns visible in the sources. -
1 6 July 2017 the Secretary House of Representatives Standing
6 July 2017 The Secretary House of Representatives Standing Committee on Health, Aged Care and Sport Parliament House CANBERRA ACT 2600 Dear Secretary, INQUIRY INTO THE USE AND MARKETING OF ELECTORINIC CIGARETTES AND PERSONAL VAPORISERS IN AUSTRAIALIA As a public policy consultant and analyst, who has long had a professional interest in promoting good policy and sensible regulation of smoking, alcohol and other forms of personal choice involving health risks, I welcome this Inquiry and the decision of the Minister for Health to give the Committee this reference. While I will already be known to some members of the Committee, a brief outline of my background and expertise is in Appendix A. My comments on the vaping issue, and the Inquiry’s Terms of Reference, are based on my experience and expertise as a long-time public policy professional with extensive political experience. I am not a clinician, scientist or consumer. I do not claim expertise or competence to discuss the validity or otherwise of the science. I also have never smoked or vaped. As a public policy and political professional, however, who has worked in the Australian health policy space for over 20 years, I should say at the outset I have never been involved with an issue that has generated such personal vitriol, anger, ad hominem attacks and complete disrespect for professional integrity and reputations as e-cigarettes and vaping. That includes the virulent attacks on the 2014 GP co-payment proposal, for which I became a leading public and media advocate at personal cost. There is too much smoke and heat, and too little light, in the vaping debate. -
ACA Qld 2019 National Conference
➢ ➢ ➢ ➢ ➢ ➢ ➢ • • • • • • • • • • • • • Equal Remuneration Order (and Work Value Case) • 4 yearly review of Modern Awards • Family friendly working conditions (ACA Qld significant involvement) • Casual clauses added to Modern Awards • Minimum wage increase – 3.5% • Employment walk offs, strikes • ACA is pursuing two substantive claims, • To provide employers with greater flexibility to change rosters other than with 7 days notice. • To allow ordinary hours to be worked before 6.00am or after 6.30pm. • • • • • Electorate Sitting Member Opposition Capricornia Michelle Landry [email protected] Russell Robertson Russell.Robertson@quee nslandlabor.org Forde Bert Van Manen [email protected] Des Hardman Des.Hardman@queenslan dlabor.org Petrie Luke Howarth [email protected] Corinne Mulholland Corinne.Mulholland@que enslandlabor.org Dickson Peter Dutton [email protected] Ali France Ali.France@queenslandla bor.org Dawson George Christensen [email protected] Belinda Hassan Belinda.Hassan@queensl .au andlabor.org Bonner Ross Vasta [email protected] Jo Briskey Jo.Briskey@queenslandla bor.org Leichhardt Warren Entsch [email protected] Elida Faith Elida.Faith@queenslandla bor.org Brisbane Trevor Evans [email protected] Paul Newbury paul.newbury@queenslan dlabor.org Bowman Andrew Laming [email protected] Tom Baster tom.Baster@queenslandla bor.org Wide Bay Llew O’Brien [email protected] Ryan Jane Prentice [email protected] Peter Cossar peter.cossar@queensland -
Interview with the Hon. Dr Michael Wooldridge: Tobacco Control Was the Best Buy in Health Then and It’S Still the Best Buy Now
September 2020; Vol. 30(3):e3032017 https://doi.org/10.17061/phrp3032017 www.phrp.com.au Perspective Interview with the Hon. Dr Michael Wooldridge: tobacco control was the best buy in health then and it’s still the best buy now Michael Wooldridgea and Paul Groganb,c,d a Former Federal Health Minister, 1996–2001 b Cancer Council NSW, Sydney, Australia c University of Sydney, NSW, Australia d Corresponding author: [email protected] Article history Abstract Publication date: September 2020 The late 1990s marked a turning point for tobacco control in Australia. In Citation: Wooldridge M, Grogan P. Interview March 1996, the Liberal-National Coalition won government after 13 years with the Hon. Dr Michael Wooldridge: of Labor rule. Prime Minister John Howard had campaigned on cutting tobacco control was the best buy in health expenditure, and had long been a proponent of small government and the then and it’s still the best buy now. Public private sector. Yet within 2 years of taking offce, the Howard Government Health Res Pract. 2020;30(3):e3032017. funded Australia’s frst big budget National Tobacco Campaign and https://doi.org/10.17061/phrp3032017 commenced a review of the Tobacco Advertising Prohibition Act 1992 to phase out industry sponsorship of international sporting events. The Honourable Dr Michael Wooldridge, Minister for Health from 1996 to his Key points retirement from politics in 2001, refects on how these reforms to tobacco control were achieved and how the public health community can best engage • The public health community can best with policy makers to advocate for reform. -
A Question of Royalties
A Question of Royalties A practical solution to the problem of taxing international technology companies in the UK A TaxWatch UK policy paper Tax Watch UK is an investigative think tank which aims to broaden public participation in the debate on tax. We monitor and report on the tax payments of large companies working in the UK, and research tax strategies used by companies and wealthy individuals. Our aim is to provide the unbiased and independent information necessary to allow the public to hold the government and major tax payers to account. We also analyse and put forward policy proposals for improving the tax system with the goal of creating a fairer tax system for all. !f you want to "nd out more about TaxWatch, you can contact us by email at# [email protected] Or by post at# Tax Watch UK Central Working Reading R+, Aldwych House 2 Blagra e !treet Reading R"# #A$ %lease feel free to share this policy paper by TaxWatchUK. The paper is provided under a creative commons license which grants you the right to share and reuse this work, as long as appropriate credit is given to TaxWatch UK The full terms and conditions are available here: https#&&creativecommons.org&licenses&by/4.(& A Question of Royalties ). Tax avoidance and profit*shifting by multinational companies has been high up the economic policy agenda for a decade. Yet, despite an unprecedented global initiative) and a series of loudly-trumpeted domestic measures to counter the problem,, TaxWatch’s "rst report. recently estimated that what we called the “Tech 0” companies' alone paid 2)bn less UK tax than they would have if the UK share of their global profits corresponded to the UK share of their global sales. -
ATTA News December 2014
ATTA News December 2014 https://www.business.unsw.edu.au/about/schools/taxation-business-law/australasian-tax- teachers-association/newsletters Editor: Colin Fong, Faculty of Law, University of New South Wales, Sydney [email protected] ATTA website https://www.business.unsw.edu.au/about/schools/taxation-business- law/australasian-tax-teachers-association Contents 1 Presidential column 1 2 ATTA Conference 2015 2 3 Notice of Meeting: Annual General Meeting 3 4 TTPI Australian Visiting Fellow Awards program 4 5 Arrivals, departures and honours 4 6 New Zealand developments 4 7 Australian and New Zealand tax and related doctoral theses 5 8 IBFD Frans Vanistendael Award for International Tax Law 27 9 Master of Laws in international tax law scholarship 27 10 Call for papers 28 11 Tax, accounting, economics and law related meetings 29 12 ATTA members in the media 31 13 Recent publications 31 14 Quotable quotes 35 1 Presidential column As the year comes to a close there has been the usual flurry of government activity to try to clear up outstanding matters before the end of the year. The most prominent issue, getting the outstanding budget items through the Senate, could not be resolved before the Parliament rose for the year. In particular, universities are still uncertain about funding over the next budget cycle and that is not good for the sector regardless of your opinion on the issue of increased student fees. I think that, no matter where you stand on the political spectrum, we have to agree that over recent years the oppositional nature of politics in Australia has not served us well, and this is reflected in the polls. -
03 List of Members
SENIOR OFFICE BEARERS VISITOR His Excellency The Governor of Victoria, Professor David de Krester, AO MBBS Melb. MD Monash. FRACP FAA FTSE. CHANCELLOR The Hon Justice Alex Chernov, BCom Melb. LLB(Hons) Melb.Appointe d to Council 1 January 1992. Elected DeputyChancello r 8Marc h2004 .Electe dChancello r 10 January2009 . DEPUTY CHANCELLORS Ms Rosa Storelli, Bed Ade CAE GradDipStudWelf Hawthorn MEducStud Monash MACE FACEA AFA1M. Appointed 1 January 2001. Re-appointed 1 January 2005. Elected DeputyChancello r1 January2007 ;re-electe d 1 January2009 . TheHon .Justic eSusa nCrenna n ACB AMel bLL B SydPostGradDi pMelb . Elected June 2009. VICE-CHANCELLOR AND PRINCIPAL Professor Glyn Conrad Davis, AC BA NSWPh DANU .Appointe d 10 January2005 . DEPUTY VICE-CHANCELLOR / PROVOST Professor John Dewar BCL MA Oxon. PhD Griff. Appointed Deputy Vice-Chancellor (Global Relations) 6 April 2009.Appointe d Provost 28 September2009 . DEPUTY VICE-CHANCELLORS Professor Peter David Rathjen BSc Hons Adel DPhil Oxon Appointed Deputy Vice-Chancellor (Research) 1 May 2008. Professor Susan Leigh Elliott, MB BS Melb. MD Melb. FRACP. Appointed Acting Provost 15 July 2009. Appointed Deputy Vice-Chancellor (Global Engagement) 28 September 2009. Professor Warren Arthur Bebbington, MA Queens (NY) MPhil MMus PhD CUNY. Appointed Pro-Vice-Chancellor (University Relations) 1Januar y 2006. Appointed Pro-Vice-Chancellor (Global Relations) 1Jun e 2008. Appointed Deputy Vice-Chancellor (University Affairs) 28 September 2009. PRO-VICE-CHANCELLORS Professor Geoffrey Wayne Stevens, BE RM1TPh DMelb . FIChemE FAusIMM FTSE CEng. Appointed 1 January2007 . Professor Ron Slocombe, MVSc PhD Mich. ACVP. Appointed 1 January 2009. PRO-VICE-CHANCELLOR (TEACHING AND LEARNING) Philippa Eleanor Pattison, BSc Melb.