bluuebunny/crossref_metadata_2025_split huggingface dataset:
Teaching About Violence Against Women: An Interdisciplinary Project
Authors: Stubbs Julie 
Published: June 2021

My starting point for this paper is to ask the following questions. What are the consequences of taking women’s lives and the violence they experience seriously? What does this mean for our construction of law and for the manner in which we teach it? What skills do our students need in order to integrate knowledge about the violence in women’s lives and what it means for law? In reflecting on these questions my perspective is necessarily informed by my own experience as a non-lawyer teaching within a law faculty. In one sense what I want to talk about is the converse of Brettel Dawson’s1 project of teaching legal research within a social science faculty — among other things I teach social science research within a law faculty. In Part 1 of this paper I offer some comments about the project of injecting a gendered perspective into law school curricula. In Part 2 I argue that teaching about violence against women requires an inter-disciplinary approach to legal education. In Part 3 I briefly discuss some of the challenges to teaching about violence against women.
Citizenship, Sovereignty and Globalisation: Teaching International Law in the Post-Soviet Era
Authors: Orford Anne 
Published: June 2021

This article will deal with one aspect of feminist research and teaching about international law in the post-Soviet era: the need to think about international law ethically in ways that take account of how international lawyers are located in global networks of power. While international law has long been involved in “the organisation of power relations between white and ‘other’’’, it is particularly important in an era of global economic restructuring to study international law as a process that is implicated in the reproduction of inequality. As Andrea Rhodes-Little suggests: For feminists … the further challenge thrown down by “other” women is that of how to resist those social practices which produce inequality and divide women against each other within a global context as well as in local contexts. In short, feminists search for ethical practices which are answerable for the power relations they produce. We also search for law which acknowledges its position in the organisation of power relations between women and women and between white and “other”. My argument about the need for “ethical” practices of teaching and research about international law, practices “which are answerable for the power relations they produce”, can be read as part of a larger debate about the need to reorient legal education and the production of knowledge about legality generally. It also draws on the work of those feminist and critical theorists who argue for the development of an ethical approach to education and to the production of knowledge in areas such as literary theory and cultural studies. The particular focus of this article is on the ways in which that approach to teaching international law can be explored through the inclusion, in international legal curricula, of material that questions the central notions of citizenship and sovereignty. In the first section, I will sketch some of the ways in which feminist theorists have attempted to ask a different set of questions about citizenship and sovereignty, by contesting the dominant conception of the citizen as a neutral disembodied individual, and by considering the implications of citizenship in a global context. Secondly, I will make some necessarily brief comments about teaching method, addressing the pedagogical issues that are raised when feminist, critical and postcolonial material is included in the law curriculum.
Blended Learning in the Law Classroom: Design, Implementation and Evaluation of an Intervention in the First Year Curriculum Design
Authors: Castan Melissa , Hyams Ross 
Published: June 2021

Presently the general theory of law does not provide a throughly explored definition for legal policy. The material suggested by the authors considers both the discussion on the legal policy itself as a phenomenon of law and state and the analysis of the legal policy possibilities in the sphere of lawmaking improvement. Legal policy being a means of democratic transformations in a society can develop and further achieve many important purposes of strategic nature. The authors use different general and specific scientific methods in conducting their research. However, the study is based on the method of sociological analysis, including the results of the sociological survey carried out with the participation of the Social and Political Research Center in Saratov State Academy of Law and Scientific Educational Center of Federal and Regional Issues in Legal Policy in Saratov Branch of the State and Law Institute of the Russian Academy of Sciences. The paper looks at the nature and the content of the phenomenon from different perspectives. The authors believe that it is impossible to implement all other types of policies in a civilized manner with no legal policy in the modern context. The authors offer to specify policy’s special type - lawmaking policy served to be the basis for the comprehensive development of the law system. The features of this phenomenon, the features of its interaction with other spheres of the legal policy and the state policy on the whole are stated. It is concluded that the lawmaking policy plays a special role as a multi-purpose means to improve the lawmaking process in the context of modern Russia.
Why do we Moot? Exploring the Role of Mooting in Legal Education
Authors: Lynch Andrew 
Published: June 2021

One of the most specialised pieces of assessment featured in a law degree is the moot. Most Law Schools have a mooting component in some form and at some level, yet given the sparseness of the literature on this topic, it seems that the presence and use of mooting is rarely called into question. The only apparent reasons for the existence of mooting programmes are tradition and the correlation to the realities of professional practice. But is this enough? The overall purpose of this article is to provide valid educational and practical justifications for the exercise of mooting. This process begins by defining the essential characteristics of mooting, as it has existed over the centuries. This discussion will be given contemporary relevance by an examination of how three Queensland Law Schools currently feature moots in their undergraduate curriculum. The three theoretical bases for mooting as a means of learning, which the paper explores are constructivism, experiential learning and problem-based learning. As such, mooting has a clear role to play in a law curriculum informed by such educational perspectives. There is also a general discussion on the place of moots in the student approaches to learning (SAL) framework. Additionally, the paper seeks to reveal student reactions to mooting through qualitative research. It is not particularly beneficial to place moots in a theoretical context if there is little understanding of their practical effect. The data gathered from the focus group interviews conducted for this study supports many of the propositions made in the earlier section of the paper, where moots are viewed from the perspective of educational theory. The final part of the paper seeks to take all of the above and make a statement about the value of moots as a form of assessment in the law curriculum. The purposes of assessment are discussed in conjunction with the theoretical views of mooting examined earlier in the paper, as well as the practical outcomes of mooting identified in the group interviews. The conclusion is reached that there are excellent practical and theoretical justifications for moots and by appreciating these reasons, law teachers can begin to better understand the strengths and benefits of this assessment tool.
Thinking Culture in Legal Education
Authors: O'Donnell Anthony 
Published: June 2021

Australia is a polyethnic society formed by the processes of colonisation and immigration. It has become a commonplace to say that we live in a “multicultural society”, yet contemporary Australia could more properly be characterised as “a society with a multicultural population, regulated and governed by a monocultural power structure”. One aspect of that power structure is the legal system, and the gap between a monocultural legal system and a diverse population has been the subject of commentary for over thirty years. This commentary has highlighted issues of access and equity, especially the linguistic barriers to access and general issues of cross cultural communication, with some regard to those areas where the cultural underpinnings of law acquire most saliency: family law, criminal law and, to a lesser extent, contract law. It has been recognised that law schools and the traditional law curriculum must bear part of the blame for the ongoing failure of the legal system to respond to issues of cultural diversity. One response has been to advocate cross cultural awareness education which focusses on intercultural communicative competence, ethnographic thumbnail sketches or “case studies” of migrant “communities”, and an examination of the law’s tolerance of diversity through, say, formal anti-discrimination or equality provisions.
The ACLEC Report - Meeting Legal Education Needs in the 21st Century?
Authors: Grimes Richard 
Published: June 2021

The Lord Chancellor’s Advisory Committee on Legal Education and Conduct (ACLEC) was established in 1991 with the remit of advising on the education and training of legal service providers.1 The Committee has a statutory duty to consider the relevancy of legal education to the needs of both practitioners and the members of the public. Their work is limited to legal education in England and Wales but, I suggest, is of relevance to jurisdictions elsewhere in the common-law world, especially in view of contemporary discussions, on the international scene, on the form and content of legal education. The last significant and comprehensive review of legal education in Britain was in 1971. The Ormrod Report of that year identified three distinct levels of development: the academic; the vocational; and continuing or post qualification legal education. As has been noted elsewhere, the distinction between these stages of the educational process has dominated both the philosophy and delivery of legal education for more than 25 years. The ACLEC committee undertook, shortly after its appointment in 1991, a review of all aspects of legal education, and through consultative papers and conferences: canvassed views from a wide range of interested parties including educational providers, government law officers, the judiciary and private legal practice. Academic research studies, both existing and commissioned, together with expert consultants, were used to supplement the consultative process. This led to the publication in April 1996 of ACLEC’s First Report on Legal Education and Training. A consultative conference on the Report was held in July 1996. A further report that deals specifically with the continuing professional development of barristers and solicitors is expected in April 1997. A consultative paper on the education and training of para-legals is to be issued at the same time.
Deep Learning and ‘Topical Issues’ in TeachingAdministrative Law
Authors: Head Michael 
Published: June 2021

This issue of the Legal Education Review has involved the efforts of many people, mainly academics, who have volunteered their time and expertise with little thought of reward or recognition. Special thanks need to go to the Faculty of Law at UTS and Professors David Barker, Michael Adams and Rosalind Mason for support provided through the ALTA office. Thanks are due to the members of the 2008 Editorial Committee for their work in putting this issue together — Dr Terry Hutchinson, Dr Allan Chay, Professor Lee Godden, Dr Nick James, Jacqueline MacKinnon, and Dr Michelle Sanson. Special thanks to Terry Hutchinson, the previous Editor-in-Chief, for providing me with support and guidance throughout this first issue in my role as the new Editor-in-Chief. Many thanks also to Michelle Sanson who spent an enormous amount of time working above and beyond the call of duty in her role as production editor. Many thanks are also due to Sonya Willis, our very efficient and unfailingly cheerful administrator, and to WritWrite for their thorough proofing of the contributions. Our referees spend many hours of their own time reading and providing insightful feedback on the papers. Their efforts are always respected and genuinely appreciated. All the general and practice articles in this issue of the Review have passed through a double-blind refereeing process. All associated with the Legal Education Review were saddened by the tragic death in 2008 of Lyndal Taylor (formerly of the University of Technology, Sydney). We will always remember and be grateful for the outstanding contribution she made in her dedication to the Legal Education Review for many years as Editor-in-Chief and, subsequently, the Editorial Advisory Board.
The taxation consequences of futures in Australia
Authors: Markovic Martin 
Published: June 2021

Australian futures markets have experienced unprecedented growth in the past few years. The taxation implications for the majority of futures market participants who are traders are relatively straightforward. However, the taxation implications for non-traders are far from straightforward. This paper examines the contentious issues of whether futures contracts involve the ‘sale’ of ‘property’ and if so, was that property ‘acquired’? These issues and the possible application of s 25A(1) ITAA have been evaded or inadequately dealt with by the courts and the Commissioner of Taxation. It is established that futures contracts may constitute ‘property’ if they are legal choses in action but there remain doubts as to whether a chose in action is ‘acquired’ or ‘created’ when a party enters into a futures contract. Furthermore, the Commissioner’s inference that a ‘sale’ takes place upon an assignment or novation in futures transactions is rejected. As such, the second limb of s 25A(1) may play a vital role in catching non-business speculating profits.
Companies and Taxation : a Review of Selected Issues
Authors: Mitchell R B 
Published: June 2021

This article takes stock of a selected range of revenue law issues which have emerged in recent times. The emphasis is on issues of concern to corporate taxpayers. These have been grouped around four broad headings: 1. Restructuring issues 2.Operational issues 3.International tax issues 4.Tax environment Many of the areas highlighted will be key areas to watch for future developments. The article provides a useful stocktake of important corporate tax issues.
Editorial
Authors: Bentley Duncan , Corkery Jim 
Published: June 2021

[Extract]Tax reform is one of those marvellous terms that sounds visionary and idealistic, evoking thoughts of change and new deals. The reality is grubbier. Grand theories are dissected and dismembered by various interest groups. Political reality creates alarming distortions that challenge the minds of administrators and tax professionals for years afterwards. Yet where politicians with large political mandates or powerful personalities ignore consultation and the democratic process they often do so at their peril.
Recognising the Pitfalls in Tax Compliance Costs Research
Authors: Turner John L , Smith Malcolm , Gurd Bruce 
Published: June 2021

Since the first study of tax compliance costs in 1973 there have been numerous studies of different taxes in many different countries. Unfortunately, most of these studies have adopted the same approach as the seminal study, even though the complexity of the issues involved rarely make this appropriate. The wide variations in the outcomes of these studies suggest that the accuracy and reliability of the results are closely related to the method of research employed. This paper examines the best and worst of current practice, identifies common deficiencies and makes recommendations for improvements in the manner in which tax compliance research in conducted.
Current Books
Authors: Bentley Duncan 
Published: June 2021

[Extract] This section is designed to provide a brief overview of the content of recently published, tax related books that may be of interest to our readers. • Tax Law Design and Drafting • Tax Units and the Tax Rate Scale • Company Tax Systems • Taxation Towards 2000 • Interests in Non-Resident Trusts: a Review of the Conflicting Income Tax Regimes • Tolley’s International Tax Planning
The Canadian GST Treatment of Financial Services - What Lessons are there for Australia?
Authors: Greenbaum Abe 
Published: June 2021

This article discusses the judicial development of the Canadian GST over the past 10 years. It focuses on the treatment of financial services. The author believes the Canadian experiences and the resulting legislative actions can assist Australia. Further, he argues that, if there were some commonality of charging GST/VAT on financial transactions, there would be considerably less discord in the application of the GST/VAT in the affected nations.
An Australasian Contribution to Hong Kong Tax Law
Authors: Littlewood Michael 
Published: June 2021

The aim of this article is to show how a series of old Australian and New Zealand tax cases is somewhat unexpectedly acquiring a new lease of life in Hong Kong. More surprisingly still, the new-found relevance of these cases is largely in fields of commercial endeavour which were unimagined when they were decided but which now account for a very substantial part of Hong Kong’s economy. In particular, it has transpired that the old Australian and New Zealand cases bear directly on the taxation of, first, Hong Kong firms (and Hong Kong subsidiaries of foreign firms) involved in certain forms of joint-venture manufacturing in the Chinese mainland and, secondly, financial institutions. Moreover, the issues to which the old Australasian cases relate are not trivial; on the contrary, they relate to basic questions of liability. Consequently, the revenues at stake are substantial.
e-GST
Authors: Mann Jeff , Swinson John , Morrison David 
Published: June 2021

This article provides a comprehensive analysis of the application of e-commerce to GST. The first part identifies the general problems for GST that arise from the nature of e-commerce transactions in the context of national and international reports. The second part provides detailed analysis of the specific application of the GST law to e-commerce transactions through an extensive discussion of specific examples. The article concludes by highlighting the key issues affecting GST and the Internet.
The Impact of Property Law and Contractual Principles in Taxation Law
Authors: Hart Geoffrey 
Published: June 2021

Many recent tax law decisions have depended on the application of basic principles in property law and contract. A thorough knowledge of principles in these areas is essential for taxation advisers. In general, a transaction must be valid in terms of property law for it to be valid in taxation law. Indeed, as we saw in FCT v Everett,1 the courts have refused to find a separate set of principles unique to taxation law.
Investment Markets and Sustainable Agriculture : A Case for Ecological Tax Reform
Authors: Gumley Wayne 
Published: June 2021

This paper considers the outcome of recent inquiries into mass-marketed tax effective investment schemes in Australia within the broader context of promoting ecologically sustainable development in the agribusiness sector. The recent inquiries have revealed some significant shortcomings in the application of the self-assessment system to agribusiness investors, which have to some extent been remedied by the introduction of product rulings. Whilst product rulings have provided investors with a certain degree of security, there has been a significant decline in agribusiness investment and a convergence in the range of agribusiness ventures being offered. The author concludes that the income tax system is currently providing the wrong market signals, by promoting many agribusiness investment schemes that are not ecologically sustainable. Accordingly, there is a strong case for ecological tax reform, whereby the taxation treatment of agribusiness investment schemes needs to be better integrated with environmental policy.
The Penthouse, the Porsche or the Pension : Superannuation and Divorce
Authors: Henn Thomas , Boujos Jocelyne 
Published: June 2021

This article deals with superannuation and divorce and the effect of the Family Law Legislation Amendment Superannuation) Act 2001 (‘the Act’). The Act which was introduced by the Government in response to problems raised by a Senate Committee Report was passed by Parliament on 18 June 2001 and received Royal Assent on 28 June 2001 (Act No 61 of 2001).
The Trend Towards Purposive Statutory Interpretation : Human Rights At Stake
Authors: Lonnquist Tobias 
Published: June 2021

A clear trend has been identified in relation to the interpretation of statutes from a strict or literal approach towards a more purposive approach. This has even been the case for revenue law which for some time has been considered as a penal statute. This trend is evident in other tax jurisdictions, both civilian and common law. After comparing and contrasting the various arguments for and against the purposive approach, it has been concluded that this observed change should not be welcomed in relation to the taxation legislation. Such an approach poses a serious threat to the separation of powers’, as the judicial arm would be able to read words into the legislation as they see fit. Even worse, however, is the threat to human rights, that is, the ability of the taxpayers to protect what is rightfully their own.
Deductions Arising From Illegal Activities
Authors: Lund Siska 
Published: June 2021

The income tax legislation taxes income ‘from all sources’. On its plain wording, the ITAA is not concerned with how that income is earned or generated. Should we tax illegal gains, such as the profits of crime or the gains of illegality? Equally, assuming the ill-gotten gains are taxable, should the costs of those crimes and illegalities be deductible? To use the words of Hely J in C of T v La Rosa, the subject of this article, can we have ’[t]he paid assassin … deduct[ing] the cost of his bullets and depreciat[ing] the cost of his gun’? Based on a strict interpretation of the tax law, the answer is yes.
Bring them Home - The Case for Tax Concessions for Returning Australians
Authors: Jogarajan Sunita 
Published: June 2021

Globalisation and advances in technology have created an internationally mobile labour market, particularly for skilled workers. In Australia the number of Australians going overseas permanently or for extended periods of time is continuously increasing and is currently at record levels. This creates a number of problems for the domestic economy in the short-term and inhibits growth and development in the long-term. An effective and timely response is required. Returning residents bring with them a number of benefits which cannot be realised through migration or even retention and accordingly, this article argues for the introduction of a tax concession for returning residents as a means of enticing them to return.