Discriminatory Taxation in Light of Fortescue: Its Implications for the Development of Northern Australia

2014 ◽  
Vol 42 (1) ◽  
pp. 1-23
Author(s):  
Anthony Gray

In the recent Fortescue decision, the High Court made some interesting observations regarding interpretation of the word ‘discrimination’ in the context of the Federal Government's power with respect to taxation in s 51(2) of the Australian Constitution. Coincidentally, the Federal Government has commenced consideration of options for the development of northern regions of Australia. Of course, one option would be to introduce a variable taxation system to encourage businesses and individuals to be based, and/or invest, in northern Australia. This article considers possible constitutional issues associated with variable taxation schemes overtly favouring businesses and individuals based in the ‘north’, given the recent High Court decision.

Significance The case is set to appear before the Supreme Court. If the earlier high court decision is upheld, it would have substantial political and economic implications for the country, especially for how businesses deal with taxation. Impacts Compliance costs for foreign businesses and businesses working across state borders will increase if states collect VAT. States will increasingly challenge the federal government in fiscal matters. The impact on revenue allocation on states will benefit southern over northern Nigeria, deepening regional tensions.


EMPIRISMA ◽  
2008 ◽  
Vol 27 (2) ◽  
Author(s):  
Fathimatuz Zahra Dan Abdul Azis

Pati is a region on the north coast, according to the hypothesis of the researcher, the region is divided into three categories. The northern regions are more religious, the central is more plural, while the southern region is in the middle. In the central region there are many relics of tombs believed to be the those of the Muslim proselytizers in the area of Pati. The one that attracts the researcher is a tomb in the Gambiran area, where there are five local Muslim saints buried, one of them belons to mbah Hendro Kusumo, the son of Syech Ahmad Mutamakkin. This article attempts to trace back the spreading of Islam in Pati based on the existence of thetomb of Mbah Hendro Kusumo. It wants to answer question of whethere the existence of his tomb is due to his studying there or marital relationship, and how it relates to the spreading of Islam.Keywords: Mbah Hendro Kusumo, Traces of Islamic Dakwah, Islam


2012 ◽  
Vol 45 (2) ◽  
pp. 267-289 ◽  
Author(s):  
Yifat Bitton

The decision in Noar Kahalacha, an anti-segregation in education case that was recently delivered by the Israeli High Court of Justice, has been ‘naturally’ celebrated as the ‘Israeli Brown’. But is it? This article points to the differences between the monumental US Supreme Court decision of Brown and the Israeli Brown-equivalent – Noar Kahalacha. It contends that the two cases bear differences that stem from the divergent patterns of discrimination they represent, and that they reflect these differences squarely. The discrimination patterns reflected by the cases differ by virtue of traits that are traditionally overlooked in antidiscrimination theoretical analysis. Comparing the two cases, therefore, allows us an opportunity to revisit the notion of discrimination and its antidote, antidiscrimination. Drawing on the dichotomous concepts of de jure/de facto discrimination and difference/sameness discrimination, the article shows how these dual theoretical notions are determinative in shaping the distinctiveness of each of these cases. While the African American victims in Brown were easily recognised as a distinctive group suffering from de jure discrimination, the Mizrahi victims in Noar Kahalacha – who suffer from de facto discrimination within a Jewish hegemonic society – lacked such clear recognition. Accordingly, the discrimination narrative that Noar Kahalacha provides is very incomplete and carries only limited potential for effective application in future struggles to eliminate discriminatory practices against Mizrahis in Israel. Brown, on the other hand, carries a converse trait. Though criticised, Brown, nevertheless, strongly signifies the recognition by White America of its overarching discriminatory practices, and implies a genuine dedication to break from it. This understanding further illuminates the limitations embedded in the possibility of ‘importing’ highly contextual antidiscrimination jurisprudence from abroad into our system's highly contextual reality of discrimination.


Author(s):  
Lee Demetrius Walker ◽  
Melissa Martinez ◽  
Christopher Pace

Abstract Building on research that applies the policy deference model to high court decision-making during external war, we propose that conflict intensity, political government's preference on liberalization, and the gender of appellant impact the manner in which courts follow policy deference during internal war in transitioning countries. Contextually, we argue that shifts in women's roles and gender relations during internal conflict in transitioning societies condition the manner in which civilian courts make decisions on civil and political rights cases. During external war in advanced democracies, policy deference infers that courts will rule more conservatively on civil and political rights cases. Using habeas corpus cases as a representation of civil and political rights’ protection from El Salvador's civil war period (1980–1992) and two measures of conflict intensity, our findings indicate that the court's decision-making process deviates from conventional expectations derived from the policy deference model in three ways: (1) conflict intensity solely affects the court's decision-making on habeas corpus cases involving men; (2) the political government's choice for political liberalization affects the court's decision-making on both women and men cases; and (3) gender conditions the manner in which policy deference applies in a society that is experiencing societal change.


Author(s):  
Tatyana S. Denisova

The radicalization of Islam in Cameroon is quickly changing the country's religious landscape and contributing to the spread of religious intolerance. Unlike, for example, neighboring Nigeria and the Central African Republic, previously Cameroon rarely faced serious manifestations of sectarian tensions, but over the past 10-15 years traditional Sufi Islam has been increasingly supplanted by the ideology of Wahhabism. Wahhabism is rapidly spreading not only in the north of the country, but also in the south, which until recently was inhabited mainly by Christians and animists. The spread of Wahhabism is actively supported and funded by Saudi Arabia, Kuwait, Qatar and Egypt. Sufism, the followers of which mainly include Fulani living in the northern regions, is gradually losing its position. The specific interpretation of Islam leads to the destabilization of religious and public political life, and Koranic schools and refugee camps become "incubators of terrorists". The growing influence of radical Islam in Cameroon is largely due to the expansion of the terrorist organization Boko Haram into the country; one of the consequences of this is the broadening affiliation of Cameroonians, inspired by calls for the cleansing of Islam and the introduction of Sharia law, with this armed Islamist group. As in other African countries, the radicalization of Islam is accompanied by the intensification of terrorist activities, leading to an exacerbation of the internal political situation, an increase in the number of refugees, and the deterioration of the socio-economic situation of the population, etc. The failure of the Cameroonian government to counter terrorist activities in the north of the country in the near future may lead to an escalation of the military-political conflict on religious grounds in the context of political instability that Cameroon is experiencing at the moment.


Author(s):  
M. V. Moroshkina ◽  

The northern and border regions are remote from the main economic centers of the country. Geographical location is not only a limitation, but also a competitive advantage, which is determined by proximity to economically developed national economies and greater opportunities for interaction. The main goal of the study is to assess the impact of the geographical factor on development dynamics. The object of the study is the border northern regions of the NWFD, Russia and Finland. The study uses a set of methods and tools to analyze the dynamics of the development of territories with a border and northern location. Within the framework of this article, analysis is carried out on the basis of statistical methods of research. Analytical work is based on the information base of Rosstat and data from Internet sources. As part of the study, the level of Russian-Finnish relations in the investment component vector is determined. An assessment of foreign investment in the context of federal districts was made, which made it possible to distinguish the influence of the geographical location factor. Indicators of labor productivity in the national and foreign sectors in the regions of the North-Western Federal District have been determined. The dependence of the productivity indicator on the geographical location of the territory was investigated.The conclusions of the Territory, having a geographical position favorable for foreign economic activity, are not able to fully take advantage of its competitive advantages. The study identified a low level of dependence between geographical location and performance. The results will help to shape the directions of increasing this indicator and can be used in strategic and program documents.


Author(s):  
Simon Young

The Torres Strait regional sea claim, culminating in the High Court decision of Akiba v Commonwealth, signalled a new respect for the holistic relationships and dominion that underlay First Peoples’ custodianship of land and waters. The ‘Akiba correction’ centred upon a distinction between ‘underlying rights’ and specific exercises of them – and produced in that case a surviving right to take resources for any purpose (subject to current regulation). The correction emerged from extinguishment disputes, but the significance of this edge towards ‘ownership’ was soon evident in ‘content’ cases on the mainland. Yet there are new challenges coming in the wake of Akiba. What of the many native title determinations that have been settled or adjudicated on pre-Akiba thinking? And what does this renaissance in native title law offer to the communities that will fail (or have failed) the rigorous threshold tests of continuity – also crafted with the older mindset?


2014 ◽  
Vol 11 (2) ◽  
pp. 803-812
Author(s):  
Baghdad Science Journal

General survey for wheat rust diseases in Iraqi fields was done during the seasons of 2010, 2011 and 2012. The survey covered different fields in southern, middle and northern regions. Results of the first season indicated that most of Iraqi cultivars such as Tmmoze2, IPA 99 and Mexipak showed different types of susceptibility to both yellow and leaf rust infection. Disease severity increased when the conditions were favorable for infections with using susceptible cultivars. The severity of leaf rust was less in the north region comparing with the middle and south regions. Most of the introduced cultivars such as Sham6 and Cimmyto showed susceptible reaction to yellow and leaf rust. Yellow rust was in epiphytotic form at the Iraqi-Syrian-Turkish triangle where the disease severity was 100%. Low disease severity of stem rust was observed on some cultivars (1-5%), except for the cultivar Mexipak which showed 40%S in Najaf. Rusts at season of 2011 were restricted mostly in Baghdad and the yellow rust was dominant. The AUDPC of 15 wheat cultivars showed that Sawa and Sali were highly susceptible to the three types of rusts while Babil113 and Tamoze2 were resistant. No rusts were detected at season 2012.


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