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The timing, location, and level of WNT signaling are highly regulated during embryonic development and for the maintenance of adult tissues. Consequently the ability to provide a defined and directed source of WNT proteins is crucial to fully understand its role in tissue development and to mimic its activity in vitro. Here we describe a one-step immobilization technique to covalently bind WNT3A proteins as a basal surface with easy storage and long-lasting activity. We show that this platform is able to maintain adult and embryonic stem cells while also being adaptable for 3D systems. Therefore, this platform could be used for recapitulating specific stem cell niches with the goal of improving tissue engineering.

Since the inception of tax exemption and tax deductibility for non-profit entities, Australian governments have made policy choices about where to draw the fiscal border for such concessions. The legislation states that entities entitled to these tax concessions must be ‘in Australia’, however the meaning of ‘in Australia’ has been subject to different interpretations over time. Judicial decisions have disrupted the Australian Tax Office’s (ATO) longstanding interpretation, resulting in measures to realign these decisions with government policy. Following a lapsed ‘in Australia’ Bill under one government and a languishing exposure draft by another, the ATO recently announced it would issue a public ruling. We examine the various interpretations of ‘in Australia’ to understand how the current misalignment between tax law and government policy came to be. Our findings uncover the precarious legal foundations underlying reform.