The law of contracts, trusts and corporations as criteria of tax liability

The general law of contracts, trusts and corporations may be thought to provide clear and stable criteria for the operation of revenue laws. But experience suggests this expectation may be overoptimistic. This is not to urge increased legislative resort to criteria preferring substance over form, with the attendant temptation to impose what constitutional doctrine would stigmatise as arbitrary imposts. It is to urge legislative vigilance in the selection of particular criteria to implement policy objectives, and to reiterate the necessity for a good tax lawyer to keep up-to-date with the general law

The Injunction in Aid of Legal Rights—An Australian Perspective

In Australia, as in the US, the injunction is rapidly losing its character as an extraordinary equitable remedy. Provisions in Australian constitutional law that pertain to the law of injunctions are discussed

Lithium intercalation reactions with transition metal oxides

An investigation of several lithium transition metal oxide systems has been undertaken with the aim of synthesising an optimised LiM0₂ compound (M = Mn, Co or Co/Ni mixtures) for application as a cathode in rechargeab1e lithium batteries. Attention has been focused on systems which show promise for application as cathodes in rocking-chair cells which do not contain metallic lithium anodes. A novel lithium cobalt oxide, LT-LiCoO₂ (LT for low temperature), has been synthesised at 400°C. This compound has near-cubic symmetry and can be indexed to either a trigonal unit cell (space group R3m) with a=2.830(1)Å and c=l3.875(8) Å, or to a face-centred cubic unit cell (space group Fd3m) with a=8.002(1)A. The near-cubic symmetry is maintained on delithiation. Neutron and X-ray powder diffraction refinement of the LT-LiCoO₂ sample has shown it to be best described as a layered structure (R3m symmetry) with approximately 6% of the cobalt cations in the predominantly lithium layer and vice versa. An acid-leached sample LT-Liₒ₄.4CoO₂ was, however, shown to have a defect spinel structure

Moses v. Macferlan 250 Years On

The continued influence of this decision of Lord Mansfield upon the scope of the action for money had and received is apparent in the Restatement (Third) of Restitution & Unjust Enrichment, recently adopted by the American Law Institute. The basic proposition that the action lies where the money was received in such circumstances that retention would offend equity and good conscience informs the Restatement. In particular, over definition and dissection of the defence of change of position by reference to good faith of the recipient diverts attention from the question whether in the circumstances of the case it would be inequitable for the claimant to require repayment. Good faith may require the exercise of caution and diligence by the recipient and, for example, may be lacking, even without dishonesty, if a financial institution fails to act in a commercially acceptable way

A serological survey of selected Papua New Guinea blood donors for hepatitis b and related co-infections

Hepatitis B virus (HBV) infection is a serious problem and earlier studies in Papua New Guinea have reported a high prevalence of hepatitis B virus infection. These studies were undertaken using insensitive tests and before an expanded immunization program. The current HBV status is therefore uncertain. A retrospective study to investigate the HBV status was carried out using blood donor data at Nonga General Hospital, East New Britain Province, Papua New Guinea, from January 2003 to December 2018. Additional data for Human Immunodeficiency Virus, syphilis and hepatitis C virus were also collected. Data were analysed using NCSS statistical software. The mean hepatitis B antigen (HBsAg) sero-prevalence was 21% for the period of study and showed a downward trend over the period of the study, which may reflect the effect of the extended immunization program. HBsAg prevalence in male donors (23%) was significantly higher than females (16%). Donors living in Pomio district had a significantly lower proportion of sero-positive HBsAg donors (7%) than Gazelle (22%), Kokopo (22%) and Rabaul (20%), which was attributed to this district's geographical isolation. Ethnically, Pomios donors (8%) had significantly lower HBsAg prevalence than the Taulils, (29%), Bainings (21%) and Tolais (21%). Fifteen to nineteen year olds (23%) were the predominant age group affected, and vertical or perinatal transmission was probably the primary transmission route. Our findings call for greater awareness on the part of public policy makers and should be considered when planning future public health campaigns