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As an artist and writer who often works across disciplines and cultures, my education into effective and respectful engagement has been built on my experience working with First Nations friends, collaborators, and Elders. The aim of this paper is to explore teachings from a number of these leading thinkers, writers, and Elders on the topic of knowledge sharing, cross-cultural awareness, and ethical engagement through practice-led research. Drawing from personal experience, it will incorporate learnings that have informed a world view that has been evolving since childhood. The paper highlights the importance of giving rightful recognition to knowledge keepers and provides some guidance for readers interested in developing productive and respectful partnerships with First Nations collaborators. Here knowledge can be safely shared and celebrated as ways to understand the world around us that are restorative and regenerative. I speak as a woman of mixed European background raised in Australia on Gubbi Gubbi Country of South East Queensland, and Larrakia Country of Darwin. Culturally, I am descended from Norse, Celt, Saxon, and Druid ancestors. Through this lived experience I hope to share learnings that support the goals of reconciliation, truth telling, and First Nations determination in my home country, as well as facilitating greater awareness for people seeking to respectfully engage with Indigenous knowledge. [ABSTRACT FROM AUTHOR]

Robots are increasingly appearing as a potential answer to the 'care crisis' facing a number of countries. Although it is anticipated that many positives will flow from the application of these technologies, they are also likely to generate unexpected consequences and risks. This paper explores the use of robots within disability and aged care settings in the Australian and New Zealand contexts. Informed by thirty-five semi-structured interviews with a range of stakeholders, the paper explores why this area is so difficult to govern examining areas identified as generating tensions around the use of robots in care settings. In each of these areas some respondents saw the introduction of robots to be relatively straightforward applications that do not require extensive structures of governance. Others, however, viewed these applications as having potentially greater implications and the need to govern for these over the longer term. The three areas of tension that we explore in this paper relate to independence and surveillance, the re-shaping of human interaction and who can care. These tensions illustrate some of the problems involved in governing robots in a care service context and some of the potentially difficult issues that governments will need to resolve if these technologies are to be effective. We conclude the paper arguing what is needed is a responsive regulation approach to help resolve some of the complexities and tensions in overseeing these technologies. [ABSTRACT FROM AUTHOR]

Introduction of pests and diseases through trade is one of the main socio‐ecological challenges worldwide. Although Binomial sampling inspection at the border can reduce pest entry risk, it is common for consignments to fail inspection, wasting resources for both exporter and importer. Outsourcing the inspection to the exporting country could reduce the cost of inspection for both parties. However, there is then a need to assess the quality of the offshore inspection. In this paper, we develop an inverse method combining past inspection data on the pathway, an onshore inspection sample, and the Beta‐Binomial model to infer the sample size of the offshore inspection. We illustrate the method on two case studies: the importation of live plants through germplasm into Australia and the importation of pelleted seeds in New Zealand. In these case studies, we found that detecting four to five infested units in a single onshore inspection was typically sufficient to significantly doubt the presence of a compliant offshore inspection. We also ran a simulation experiment to quantify the statistical power to reject or accept the presence of compliant offshore inspection in practice: In highly infested pathways, we could detect the absence of offshore inspections after inspecting five consignments onshore. Less infested pathways required inspecting 20 to 60 consignments onshore. Our study demonstrates that Binomial sampling onshore can be used to assess the quality of offshore inspections. [ABSTRACT FROM AUTHOR]

This paper examines the role of tax simplification in the operation of a tax system as a whole and then uses that framework to analyse initiatives in Australia, NZ and the UK. We begin with the subject of simplification itself and what it can mean, and follow this with a discussion concerning how to simplify tax systems. The paper then focusses on three key steps with simplifying tax systems, namely: simplifying tax law, simplifying taxpayer communications and simplifying tax administration. The paper then examines several long term approaches to simplification, such as the Office for Tax Simplification in the UK and the TWG in NZ. The paper observes the contrasting approach of Australia, such as pre-filling tax returns, which has not simplifed its tax system. Prior to the concluding observations, the paper suggests that the establishment of some form of independent authority may enable effective simplification of the tax systems in the three jurisdictions reviewed. [ABSTRACT FROM AUTHOR]

Abstract: The difficulties experienced with traditional forms of economic regulation of airports involving direct control of prices have led to an interest in light-handed regulatory frameworks. Experience with light-handed regulation of airports is primarily confined to Australia and New Zealand. The paper examines the design features of light-handed regulation in Australia and New Zealand in relation to the stated objectives associated with the introduction of light-handed regulation. The paper identifies important aspects associated with the design of light-handed regulation including the incorporation of a credible threat of stronger regulation and the characteristics of this, and an apparent trade-off in objectives achieved with different approaches to light-handed regulation. [Copyright &y& Elsevier]

The government of Australia is investing close to AUD $37.4 billion into the deployment of a nationwide broadband network, the National Broadband Network (NBN). Likewise, the New Zealand national broadband initiative, whereby the government is currently building a nation-wide fibre-optics network known as the Ultra-Fast Broadband (UFB) network, is investing NZD $1.5 billion with a similar amount expected from private partners. This paper analyses key elements in the plans developed by Australia and New Zealand while inquiring about the pros and cons of the approach followed by each country, specifically referring to the effectiveness and efficiency with which their fibre-based access networks are being built. The paper summarises results from recent literature on the reasons for public intervention in broadband expansion and builds an analytical framework that inquires on the extent to which each broadband initiative has been an effective vehicle of fibre-based, broadband expansion and their efficiency in the transition towards fibre-based broadband. [ABSTRACT FROM AUTHOR]

This paper describes some of the drivers for 'education for sustainability' that exist in universities and also explores some of the rationales that underpin higher education's reluctance to engage more formally in education for sustainability. It attempts to provide a balanced commentary on the role and capability of higher education in promoting environmental sustainability to students. Because the paper is grounded in higher education learning and teaching discourse it starts by interpreting the term 'education for sustainability' for a broad higher education audience and situates concepts of sustainability within domains of higher education learning and teaching. The paper focuses on Australian and New Zealand universities but introduces developments from around the world for comparative purposes. [ABSTRACT FROM AUTHOR]

This paper re-visits the subject of a common currency for the Pacific region, comprising 14 Pacific island countries (PICs) and the region's two advanced countries, Australia and New Zealand. The PICs are highly dependent on Australia and New Zealand for trade in goods and services and aid inflows. Earlier studies on regional common currency, which dealt with certain aspects of the optimum currency area conditions, took into consideration three kinds of shocks, namely shocks in world output, domestic output and price levels. Since PICs' growth is influenced by regional developments to a larger degree than by world developments, this paper takes into consideration regional shocks, in addition to shocks in global and national outputs. Using variance decomposition analysis in this paper we investigate whether PICs and the region's two advanced countries could be suitable candidates for a currency union. [ABSTRACT FROM AUTHOR]

The paper explores key outcomes relating to personal income tax (PIT) reform in Australia derived from the use of a Delphi methodology conducted during 2006. The Delphi methodology combines quantitative and qualitative techniques to explore future possibilities in systematic and iterative rounds of anonymous testing involving a panel of international experts in the field of personal taxation. The experts have been drawn from Australia and from countries with comparable PIT regimes, such as the UK, the USA, Canada and New Zealand. Over a four month period the panel members responded to a series of open-ended propositions relating to the design and operation of the PIT, with a view to establishing whether a consensus on key PIT reform issues could be developed. Studies comparing the Delphi's results with other methods have confirmed the effectiveness of the methodology on the basis of both its capacity to generate ideas and its effective use of participants' time. This paper considers the methodology used and also focuses on the outcomes of the process, showing how these outcomes are being used to inform the final phase of a broader research project into personal tax reform in Australia which is being conducted with funding from the Australian Research Council and support from CPA Australia. [ABSTRACT FROM AUTHOR]

In 2003 the Australian and NZ governments enacted legislation to permit trans-Tasman companies to allocate to their shareholders franking credits and imputation credits. This legislation is known as the pro rata allocation method, and was heralded as a major improvement in trans-Tasman taxation. This paper critically evaluates the claims which have been made by the Australian and NZ governments about the reduction in personal income tax which the pro rata allocation solution will deliver to individual share holders in a typical trans-Tasman company. The paper concludes that the benefits have been significantly over stated and that a more effective legislative solution would have been the streaming model. Accordingly the pro rata allocation solution is unlikely to discourage trans-Tasman companies from engaging in profit repatriation strategies to overcome the inherent tax inefficiency associated with the pro rata allocation solution. [ABSTRACT FROM AUTHOR]

This paper considers the correct interpretation of double tax agreements in the context of locally resident accumulation trusts established in New Zealand or Australia, that have foreign settlors and foreign-source income. The author explores the relevance and application of double tax agreements intended to minimise double taxation between New Zealand or Australia on the one hand and the source country on the other hand. In the process he identifies a difference in approach in Australia compared to New Zealand as they accord different treatment to accumulation trusts that have foreign settlors and foreign source income. The paper explores the reasons for, and the implications of, the different outcomes highlighting some key issues in tax administration where international tax is concerned. [ABSTRACT FROM AUTHOR]

There have been numerous concerns about the lack of productivity improvement in the New Zealand construction industry. The aim of this paper, therefore, is to determine the main drivers of productivity in the industry. The research used is a two-staged data envelopment analysis approach to achieve the aim. In terms of improvements to the productivity of construction in New Zealand, the study found that although there is a potential for gains through the greater use of research and development, apprentice training and degree education, as well as the consolidation of some building companies, there will be some limits to the gains that might be made. One main implication of the findings of the study, therefore, is that a renewed focus on education and skills training should be a priority of companies and policy makers in New Zealand. [ABSTRACT FROM AUTHOR]

This paper analyses Slovenia's trade in goods and services with Australia and New Zealand, two of Slovenia's less important trading partners. In 2012, the value of Slovenia's trade in goods and services with Australia and New Zealand amounted to €85.1 million, 0.2 % of the value of Slovenia's trade in goods and services with the world and an increase of 46.3 % over the previous year. In the same year, the value of Slovenia's exports of goods and services to Australia and New Zealand amounted to €74.9 million, 0.3 % of the value of Slovenia's exports of goods and services to the world and an increase of 69.2 % over the previous year, while the value of Slovenia's imports of goods and services from Australia and New Zealand amounted to €10.2 million, 0.4 % of the value of Slovenia's imports of goods and services from the world and a decrease of 26.8 % over the previous year. Therefore, a number of (additional) measures should be taken by Slovenia in order tofurther enhance its trade in goods and services with these two countries. [ABSTRACT FROM AUTHOR]

Copyright of International Journal of Cultic Studies is the property of Cultic Studies Review and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

New Zealand switched electoral systems from single member plurality to mixed member proportionality for the 1996 election. The country's leadership was well aware that this change would mean that no one political party would have a majority of seats in the legislature, so extensive study was undertaken in advance with respect to coalition and minority governments. While this advance work held the public service in good stead, the political parties failed to respond adequately to the new governing dynamics. Even with the leadership of a former senior jurist as governor general, it would take until Y2K for the political elites to learn how to operate within the new paradigm. The procedural improvements made by New Zealand in this period have most recently informed improvements to parliamentary government in the United Kingdom and Australia. This paper examines these and other lessons that New Zealand may offer Canada. [ABSTRACT FROM AUTHOR]

In recent years there has been increasing interest in the productivity and efficiency of the construction industry in New Zealand. In part this interest has manifested itself in the increased use of numerous statistical techniques to determine the productivity and efficiency of the industry. These efforts have, however, some degree of controversy. The purpose of this paper is,therefore, threefold. First it summarises the key structural findings that have been determined from past research into the construction industry in New Zealand.Secondly it makes some comparisons between the construction industry's productivity in New Zealand with that of the six states of Australia.Finally it also considers potential areas for potential future research. [ABSTRACT FROM AUTHOR]

This article deals with the vexing question of the characterisation of supplies. In doing so it looks at two recent Australian cases on this issue -- Travelex Ltd v Commissioner of Taxation and Commissioner of Taxation v American Express Wholesale Currency Services Pty Limited. After reviewing the decisions and considering their implications from an Australian perspective, the paper describes how New Zealand would deal with identical fact scenarios. [ABSTRACT FROM AUTHOR]

The requirements for listed corporations to disclose material tax-related information has been in the spotlight over the last few years in Australasia, especially in regard to the large banks that have a major presence on both sides of the Tasman. In this paper we examine how listed companies have made disclosures in their financial statements in relation to material tax disputes with the respective revenue authorities. We suggest that the more recent cooperative compliance agreement initiative may have a significant impact going forward. For the analysis we draw some common themes from the companies reviewed, including that companies will tend to make disclosures only after their tax positions have been challenged by the revenue authorities and they intend to dispute the revenue authority's approach. [ABSTRACT FROM AUTHOR]

The GST regime has now been operating in Australia for a decade. During that period there has been only one reported case on GST tax avoidance. The absence of other cases indicates either the GST regime is working as intended, and there is no avoidance of GST, or the ingenuity of taxpayers seeking GST benefits has simply not been detected by ATO. A New Tax System (Goods and Services Tax) Act 1999 ("GST Act") contains a number of measures to combat avoidance of GST. There are a range of specific anti-avoidance provisions to counter particular instances of tax avoidance. These specific rules are narrowly targeted provisions to prevent foreseeable instances where taxpayers may otherwise attempt to defeat the normal or expected operation of the relevant statute. More importantly, Div 165 GST Act contains a broad-ranging general anti-avoidance provision ("GAAR") to prevent abuse of the GST regime. Unlike the specific anti-avoidance rules, Div 165 is widely-worded with open-ended application. Such provisions are designed to apply to the unanticipated and unforeseen behaviour by taxpayers that, although contrary to neither the substantive provisions of the Act nor any applicable specific anti-avoidance provisions, nevertheless breach the scheme and purpose of the relevant statute. Despite the lack of case law, it can be presumed that tax avoidance is as much a part of the landscape of GST as it is for income tax. But while there have been many income tax avoidance cases litigated over the past decade, there is an understandable dearth of GST cases. The Australian Administration Appeals Tribunal heard the sole GST avoidance case under Div 165 in 2006. Following the enactment of a GST regime in New Zealand in 1986, it took 15 years for the first case to be considered by the courts under s 76 New Zealand Goods and Services Tax Act 1985 (NZGSTA). Those initial cases, involving fairly blatant schemes to obtain unwarranted tax benefits, were decided in favour of the Commissioners in both jurisdictions. It was not until 2007 that New Zealand's Court of Appeal heard two GST avoidance cases, upholding the Commissioner's assessment of tax avoidance in both instances. The decision in one of those cases was subsequently appealed to New Zealand's newly formed Supreme Court, which eventually upheld the assessment of tax avoidance. These New Zealand cases, involving very different schemes, are the first consideration of GST avoidance by higher courts in either jurisdiction. Accordingly the reasoning of those decisions provides a useful guide to the potential application of Div 165 in Australia. The cases demonstrate that, like the equivalent GAARs for income tax, Courts are willing to apply antiavoidance provisions wherever they believe taxpayers' conduct abuses the GST regime. The decisions give the antiavoidance provisions teeth and provided the Commissioner in both countries with a strong weapon against abusive conduct by taxpayers. This article examines the GST tax avoidance cases decided in both Australia and New Zealand. It compares them with the application of the income tax general anti-avoidance provisions. Finally the paper provides some guidance on when Div 165 may be applied to schemes, given the different requirements of the GST regime. [ABSTRACT FROM AUTHOR]

Copyright of Journal of Distance Education is the property of Canadian Network for Innovation in Education and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

There is no decided case in Australia yet regarding the application of general anti-avoidance rules to a transaction with respect to GST. However, this has been considered to some extent in a recent case in New Zealand, TRA No 001/02 v Commissioner of Inland Revenue. This paper considers the decision made by the New Zealand Taxation Review Authority on that case as a vehicle for speculating on the outcome under the general anti-avoidance rules contained in the Australian GST Act, had a scheme equivalent to the New Zealand scheme been implemented in Australia. [ABSTRACT FROM AUTHOR]