Section 46: where we have been and where we are going: a review of the recent debate

Two recent reviews of Part IV of the Trade Practices Act (Commonwealth) (1974) have looked specifically at the operation of Section 46 of this Act and have come to very different conclusions concerning its efficacy. The Dawson review (2003) argued that no change to S 46 was required as the courts were providing sufficient guidance in the application of the legislation in this respect. The Senate Committee review (2004) came to different conclusions arguing that the Act needed clarification in regard to certain sections. These reports highlight the controversy that has surrounded this section of the Trade Practices Act for the past thirty years. The aim of this paper is to consider these reviews and evaluate the extent to which the High Court has been able to provide guidance in the application of legislation that prohibits the misuse of market power.<br /

Housing Tax Reform: Is There a Way Forward?

Australian home owners and investors benefit from various tax concessions. Home owner tax concessions are poorly targeted with older, higher income households the main beneficiaries. There could also be efficiency consequences if the tax favoured owner-occupied housing sector attracts investment that would otherwise have been employed more productively elsewhere. Investors can use negative gearing to convert ordinary income into capital gains that are taxed leniently. These tax benefits distort the supply of rental housing to the detriment of affordable rental housing opportunities. To address some of these concerns, the paper examines a potential tax reform package that would replace stamp duty by a uniform flat rate land tax. Using Victorian Valuer-General property data, we estimate the land tax liabilities that property owners would be asked to pay if a revenue neutral broad-based land tax replaced stamp duty on conveyance. We describe these land tax burdens if hypothetically levied in Melbourne as of 2005-2006, and compare the new tax burdens with liabilities under existing stamp duty provisions. The strong efficiency case in favour of such a tax substitution is complemented by empirical findings which suggest that higher income communities shoulder higher land tax burdens

Justice Reinvestment in Australia

Over the past three decades, Australia has seen more than a 100% increase in its rate of incarceration. A sizable part of this has come from the rise in incarcerated indigenous people. Australia also experiences problems related to high rates of recidivism, the increasing use of custodial sentences for parole violations, and the use of incarceration for minor offenses such as traffic violations. In response to these problems, a growing number of policy makers, public and private organizations, and academics have pushed for the development and implementation of justice reinvestment (JR) initiatives in Australia. This article provides an overview of JR. It highlights some of the more pertinent problems facing the justice system, offenders, victims of crime, and local communities in regards to the use of punishment and incarceration in Australia. It then considers the degree to which JR may or may not be able to deliver on some or all of its promises, in particular problems that it faces in terms of implementation, use, and long-term viability in Australia.Arts, Education & Law Group, School of Criminology and Criminal JusticeNo Full Tex