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Regulation of Australian Elections – Introductory Course
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Regulation of Australian Elections – Introductory Course

In September, ERRN held the biennial introductory course, ‘Regulation of Australian Elections’ over two days at Melbourne Law School.The course provided electoral commission staff with an introduction to research and scholarship on the regulation of Australian elections, as well as a forum to connect and share insights.Across nine sessions delivered by election experts, the course explored:Australian constitutional framework of elections (Professor Sarah Murray, University of Western Australia)Voting rights (Professor Graeme Orr, University of Queensland)Compulsory Voting (Professor Lisa Hill, University of Adelaide)Forms of voting (Dr Ferran Martinez i Coma, Griffith University)Political finance (Associate Professor Yee-Fui Ng, Monash University)Media in elections (Professor Andrea Carson, La Trobe University)Australian party system (Dr Narelle Miragliotta, Monash University)Experiments in election research (Associate Professor Aaron Martin, University of Melbourne)Electoral commissions (Mr Michael Maley, independent election expert)The course fostered rich discussion of key issues including mis- and dis-information, the ‘ticks and crosses’ debate that surrounded referendum voting, as well as diversity, inclusion, and the integrity of the electoral process in Australia and overseas. The networking reception held after the first day was a particular highlight, providing participants with the opportunity to connect with colleagues from various electoral commissions.Feedback received from participants indicated that the course was highly relevant to the work conducted by electoral commission staff.

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The potential of s100A ITAA36 to address tax avoidance using trusts
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The potential of s100A ITAA36 to address tax avoidance using trusts

On 17 August 2023, Sonali Walpola, Senior Lecturer in the College of Business and Economics at the Australian National University, presented a hybrid seminar on the potential of s100A ITAA36 to address tax avoidance using trusts and why the Full Federal Court’s approach in Guardian should be treated with caution.Seminar abstractSection 100A of the Income Tax Assessment Act 1936 (ITAA36), enacted in 1979, is an important integrity measure in the trusts arena.The provision applies where a beneficiary is made presently entitled to trust income where the economic benefits relating to the present entitlement are enjoyed by another party. Currently, Section 100A ITAA36 is in the spotlight. The Commissioner relied on s100A in two cases which were the subject of Federal Court appeals in 2023—Commissioner of Taxation v Guardian AIT Pty Ltd [2023] FCAFC 3 (Guardian), where the Commissioner was unsuccessful (at least on s100A) and the ‘BBlood’ litigation (B&F Investments (as trustee for the Illuka Park Trust) v Commissioner of Taxation [2023] FCAFC 89), where the Commissioner was successful. It is centrally argued that the Full Court’s approach to s100A in Guardian is overly narrow, and the decision should be treated with caution due to its failure to consider the most authoritative and salient s100A precedents. While the general anti-avoidance rule in Part IVA ITAA36 was successfully used in Guardian, prior case law shows that s100A is the more robust anti-avoidance mechanism in the trusts arena because it is not hindered by problems that have beset Part IVA, including establishing a dominant tax avoidant purpose. This paper highlights that a broad, non-technical approach to s100A was authoritatively laid down in the only High Court decision on s100A, Raftland Pty Ltd v Commissioner of Taxation [2008] HCA 21 (Raftland), but extraordinarily, the Full Court in Guardian does not once discuss or cite Raftland.

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Book Launch and Panel Welcome Slide