On the number of outer automorphisms of the automorphism group of a right-angled Artin group

We show that there is no uniform upper bound on |Out(Aut(A))| when A ranges over all right-angled Artin groups. This is in contrast with the cases where A is free or free abelian: for all n, Dyer-Formanek and Bridson-Vogtmann showed that Out(Aut(F_n)) = 1, while Hua-Reiner showed |Out(Aut(Z^n)| = |Out(GL(n,Z))| < 5. We also prove the analogous theorem for Out(Out(A)). We establish our results by giving explicit examples; one useful tool is a new class of graphs called austere graphs

A Tale of Two Taxes: Clean Energy Act 2011 (Cth) v Renewable Energy (Electricity) Act 2000 (Cth)

Firstly, this paper defines a tax to establish a definition of a carbon tax and then examines the Clean Energy Act 2011 (Cth) (CE Act), which is considered to be a carbon tax. Secondly, it examines the Australian Renewable Energy (Electricity) Act 2000 (Cth) (REE Act) to ascertain if it functions as a tax on greenhouse gas emissions and is therefore also a carbon tax. It examines both pieces of legislation to compare and contrast them to establish the view that the REE Act is not a quota based system to limit greenhouse gas emissions (a ‘cap and trade’ system) but rather it is a carbon tax system. To do that the paper investigates various definitions of tax. It compares those definitions with the legislative intent and functions of the REE Act to answer the question – is the REE Act a carbon tax system? It concludes that the provisions of the REE Act function as a form of carbon tax. It also concludes that tax revenue, sourced from an excise on fossil fuel generated electricity, is specifically directed by government to a particular purpose – the revenue is hypothecated to support the burgeoning renewable energy industry in Australia. The REE Act taxing system functions by the creation of renewable energy certificates (RECs) by the operators of registered renewable energy generation installations. The RECs are intended to be surrendered as ‘tax tokens’ or coupons by the suppliers of fossil fuelled generated electricity. The RECs are subsequently traded on a market to any party registered to trade on a government supervised electronic market place – the Australian rec-registry. They can be, and often are, traded as a form of commodity speculation prior to surrender. However they are ultimately purchased by suppliers of fossil fuelled generated electricity to be surrendered to government agencies. Surrendering RECs is the only means by which the suppliers of fossil fuelled generated electricity can meet their commitments under the provisions of the REE Act. A fiscal penalty is applied for any shortfall or non-compliance in the number of RECs surrendered and no payment is made by government agencies for the surrendered RECs. A REC, purchased at a variable market value dependent on the economic forces of supply and demand, becomes a token or coupon for the payment of tax. The supply of RECs is dependent on the volume of electricity generated by registered renewable energy generation installations. The demand for RECs is created by the level of the renewable energy target as set annually by the Parliament of Australia. As operators of renewable energy generation installations are the only parties which can create RECs, and suppliers of fossil fuelled generated electricity are obliged to purchase RECs to meet their tax commitments the transfer of RECs subsidises Australia’s burgeoning renewable energy industry

Codebook: The LSAY 1999 School Survey for the Y98 Cohort Technical Report No. 23

Students participating in this LSAY cohort were originally sampled in 1998 from 296 schools nationally. In 1999, the schools from which the original sample of students was drawn took part in a survey to collect information about the features and programs of schools, as well as features of teachers and teaching, which might influence the progress of students in their school and in their later work careers. The survey involved two questionnaires: (1) a school questionnaire to be completed by the principal (or other school representative) and (2) a questionnaire to a sample of ten Year 10 teachers. The assistance of the LSAY Reference Group in developing the questionnaires is gratefully acknowledged. The school questionnaire collected information on school programs, organisation and timetables. The teacher survey included questions on aspects of teaching and learning. The codebook for the Teacher survey is provided in Technical Report No. 20. The codebook and responses for the school survey are provided in this technical paper

Does VET in Schools Make a Difference to Post-School Pathways?

This paper reports on research examining a number of ways in which participation in vocational education and training (VET) in schools might be associated with different post school pathways. The paper describes levels of participation, examines post-school destinations, and presents evidence that there are gender differences in these destinations that are associated with the level of participation in VET in schools

A Tale of Two Taxes: Clean Energy Act 2011 (Cth) V Renewable Energy (Electricity) Act 2000 (Cth)

This paper investigates what is considered to be carbon tax legislation and defines a carbon tax. It examines the Australian Renewable Energy (Electricity) Act 2000 (Cth) (REE Act) and concludes that the REE Act is a form of carbon tax. The tax is levied by way of a renewable energy certificates (RECs) system wherein RECs are created by the operators of renewable energy generation installations and sold to the suppliers of fossil fuelled generated electricity. The RECs are used as tokens to pay Australia’s carbon tax. The tax system acts to support the burgeoning renewable energy industry in Australi

Heat, dust and taxes: A story of tax schemes in Australia's outback

The author previews his fascinating new book, which examines the extraordinary flourishing of tax avoidance schemes among blue-collar workers in the remote Pilbara region of Western Australia

An analysis of errors made both on computer administered tests and paper and pencil tests and a comparison between them

Sound assessment is essential in mathematics education. Computer Administered Testing is one measuring device being researched for the assessment of mathematics. A concern with the advent of Computer Administered Testing is the possibility that the mode of testing influences how students perform on tests (Bugbee & Bernt 1990; Ring 1993). This study applied Newman Error Analysis Interviews to investigate if first year Bachelor of Arts Primary Education students exhibit different error patterns for mathematics test items in a Computer Administered System compared with those in an equivalent Paper and Pencil Test. The implementation of the Computer Administered Test did not appear to significantly affect the students\u27 ability to read the question, understand what the question was asking them to do, transform from the words of the question to an appropriate mathematical strategy, perform the mathematical operations necessary and express the solution in an acceptable form, in comparison to the equivalent Paper and Pencil Test. There was a significant difference in the number of Careless Errors made by the students. It was reasoned that non-cognitive variables contributed to the Careless Errors. Non-cognitive variables identified as possibly contributing to the difference of Careless Errors between the two modes of testing were the differences in the time to complete the tests, Computer Anxiety and Intimidation

The Common Law and Taxation of Trusts in Australia in the Twenty-First Century

This paper proposes that the concept of the ‘trust’ held for over a thousand years under the British legal system is drawing to a close. Education and Legislation is heralding the demise of that ancient and noble institution in the Australian context. The Paper puts forward various alternatives and solutions to the identified problems. The term ‘trust’ by definition expresses honour, reliance, justice and friendship. It implies an honourable relationship under which the property of one, the beneficiary, is placed in the control of another, the trustee. The Knights and Barons of Medieval England did not trust their descendants to manage their titles in a favourable fashion but suspected they would slowly but surely allow the decay of property that the barons had fought long and hard to establish. Various types of trust have come to be recognised in modern law. In modern times the focus of trusts has shifted somewhat from the preservation of property to the alienation of income and hence taxation. Australian taxation law has continued to attempt to tax the income and property of these trusts with varying degrees of success. Series of Australian Governments have enacted and proposed legislation to pierce the trust structure and tax the income in the hands of the beneficiaries. Where the beneficiaries cannot be taxed the trustee is responsible for the tax. For trading purposes trusts are no longer the optimum business structure. The previous taxation benefits of income splitting (and thereby reducing individual taxation burdens) are coming to an end. Trust income arising from personal exertion, whereby income earned by an individual is attempted to be transposed into earnings of a trust, has been vigorously attacked in recent years. The problem is that it is difficult to distinguish between a ‘genuine purpose’ and a ‘tax avoidance one’. As beneficiaries are becoming more legally aware they realise the property of their parents has been transferred to them. Parents are being faced with either having to relinquish ownership and control of ‘their’ property or admit that the structure is simply a means of avoiding tax