Melbourne Law School - Theses

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    An analysis of aspects of the Australian law of corporate taxation
    Wing, Peter ( 1970)
    The aim of this thesis is to investigate by close analysis the legislation and case law on certain aspects of the Australian law-relating to corporate taxation . To provide some limits within which detailed analysis might. be made within a reasonable compass the study was limited to some of the aspects of corporate taxation law which would be of interest to American manufacturers exporting to Australia, licensing manufacture in Australia, and manufacturing in Australia. The aspects covered are corporate residence, general. business income, royalties, interest, dividends, and section 260 of the Income Tax Assessment Act 1936-1969 (the Act's statutory anti-avoidance provision).
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    The law relating to the rights and duties of landlords and tenants concerning residential premises : a re-assessment
    Bradbrook, Adrian John ( 1975)
    Despite its vital importance to a large segment of the Australian public, very little attention in the past has been given to the need for a review of the existing law relating to the renting of residential premises. Although a large body of consumer protection legislation has been enacted in recent years by the Australian Government and many States, no such protection has been extended to consumers in the rental housing market. Indeed, although piecemeal legislative changes have been made from time to time by each State, there has never been a systematic all embracing review of the legal rights and duties of landlord and tenants of residential premises covering tenancies both in the private sector and in the public sector. This thesis is designed to rectify this deficiency. It argues for the need for a fundamental re-assessment of three aspects of the rights and duties of landlords and tenants: the common law principles, supplemented by State legislation, which are applicable to those tenancies unaffected by rent control legislation; the existing systems of rent control in Victoria, New South Wales and South Australia; and the relationship of three of the State Housing Commissions with their tenants. Changes in governmental policy are suggested where appropriate. The need for the various reforms and policy changes was dictated not only by library research but also by a' considerable, volume of field research undertaken in Melbourne, Sydney and Adelaide in the preparation of this study. The reforms suggested by the author represent a combination of original ideas and experience in other common law jurisdictions, especially the United States, Canada, the United Kingdom and New Zealand. The author has attempted to mould the reforms in such a manner as to preserve the most useful parts of the existing landlord-tenant law while abolishing those parts which have either outlived their usefulness or are unfair to one or both of the parties. The aim throughout has been to strike a fair balance between the rights and obligations of the landlord and the tenant.
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    Non-combatant immunity as a norm of international humanitarian law
    Gardam, Judith Gail ( 1990)
    This thesis examines the current status and content of non-combatant immunity, a fundamental principle of the international humanitarian law of armed conflict. It analyses both the customary and conventional status of the rule in international and non-international armed conflicts. The thesis first describes the evolution and jurisprudential basis of the principle of non-combatant immunity from the time of the development of the modern nation State through to its establishment as part of the emerging independent ius in bello. The thesis then examines a number of interrelated factors which in the period since the Second World War have combined to threaten the viability of the norm of non-combatant immunity. These factors include the development of the right to self-determination of peoples, the rise of guerilla warfare linked with but by no means confined to such conflicts, and most significantly, the allegations that wars of self-determination are "just" wars. Such wars are alleged to affect the independence of the lus in bello from the ius ad bellum. The impact of the use of force in such struggles is examined to see if there is any legal foundation for such a theory. In this context, the new developments in the law of armed conflict, in particular Article 1(4) of the 1977 Additional Protocol I to the Geneva Conventions of 1949, are assessed. The thesis argues that the independence of the ius in bello from the lus ad bellum, a fundamental premise of humanitarian law, has survived these new developments. Moreover, the principle of non-combatant immunity is not only a conventional rule but has acquired the status of a norm of customary international law equally applicable to all parties in traditional international armed conflicts. The thesis also examines the distinction that has traditionally been drawn by the law of armed conflict between international and non-international armed conflicts. The thesis argues that this rigid division is slowly being eroded and that non-combatant immunity is a customary rule in some large-scale non-international armed conflicts.
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    Tax administration -- the assessment
    Sorensen, Holger Roger ( 1981)
    One area of procedure encompassed by the topic, Tax Administration, is the statutory assessment. It is that area of Tax Administration to which this thesis is directed. The making of an income tax assessment is probably to be regarded as the primary function of the Commissioner of Taxation under the Income Tax Assessment Act 1936. Almost every action and procedure undertaken by the Commissioner has some relationship to his duty to make assessments. The assessment-making procedure, which is fundamental (in the scheme of the Act) to the creation of an enforceable obligation to pay income tax, includes a process of applying the provisions of the Act to a state of facts with a view to determining the liability of the taxpayer concerned. The nature of the assessment is discussed by reference to the statutory provisions which authorise the making of and objection to an assessment. The thesis proceeds by way of examination of the following topics: the assessment, the notice of assessment, validity in procedure and "assessment", authority to make an assessment, amended assessment, right to challenge an assessment. (The final chapter considers the assessment in the context of the review procedure of Part V of the Income Tax Assessment Act) . A theme of the thesis is that the Income Tax Assessment Act is concerned only with a valid assessment, that is, one made intra vires, and further, that not every assessment-like calculation or determination is the assessment contemplated by the Act. Thus, if the requirements of "assessment" are not satisfied then there is no "assessment" even though there is jurisdiction to assess in the particular circumstances. Where there is jurisdiction to assess then any assessment made will be a valid assessment, and this notwithstanding any identifiable mala fides or impropriety on the part of the Commissioner of Taxation or his delegate which is associated with the making of that assessment.
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    Administrative law and immigration control in Australia: actions and reactions
    Crock, Mary E. ( 1992)
    The conduct of a sustained immigration programme is a notoriously delicate business for governments. Australia's experience over the last two decades well demonstrates the difficulties inherent in balancing labour market and other demographic demands with the public's natural resistance to any large-scale influx of foreigners. After the abolition of the White Australia Policy in 1973, the number and cultural diversity of people eligible to settle in the country increased dramatically. The growth of visible minorities within the community, coupled with the gradual decline in the country's economic fortunes, brought immigration to the forefront of public consciousness in a manner not seen since the end of World War II. By the mid 1980s, it had become the subject of a most vigorous, and potentially divisive, public debate. Arguments ranged over the benefits and burdens of large-scale immigration; the racial mix of migrants; the criteria for selecting them; and the problem of illegal immigration, and what to do about it. (From introduction)
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    Some aspects of collective agreements in Australia
    Yerbury, Dianne ( 1972)
    A predominant feature of the Australian industrial relations system is the role of the state and its specialised industrial relations agencies in the resolution of industrial conflict and the establishment of the rules of the work place. Australia has aroused international interest by its use of compulsory conciliation and arbitration as the major, formal rule-making process. Far less attention has been paid to the role played by collective negotiations, yet the fostering of this role has always been a formal objective of the regulated system. In recent years, its incidence, scope and influence have increased substantially. In this thesis I have proceeded from the general hypothesis that collective negotiations in the context of a compulsory arbitration system differ both quantitatively and qualitatively from the process and outcome of collective bargaining in systems where the constraints and influence of compulsory arbitral machinery are lacking. I have sought to examine the particular hypothesis that, the elements of an industrial relations system being inter-dependent, collective negotiations as a process of rule determination in Australia are strongly related to the legal, institutional, operational and environmental features of the conciliation and arbitration system. To this end, I have examined the role and structure of collective negotiations, and the form, content and legal status of collective agreements. The conclusion reached is that, in the course of the inquiry, substantial evidence of this inter-relationship is detected and identified Thus the thesis is very much an applied work. It draws specifically on seven detailed case studies of selected collective negotiations in private and public employment in Australia and, more generally, on less intensively documented references. In addition, a special examination is made of those collective agreements which have been brought within the jurisdiction of the Commonwealth and State tribunals by being processed as "statutory agreements". Research methods have consisted mainly of interviews and examination of primary and secondary source materials. (From Preface)
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    Australian water law: an historical and analytical background
    Clark, Sandford Delbridge ( 1971)
    The thesis traces the history of governmental intervention in Australian water management. At the State level, it examines traditional common law doctrines, their inadequacies to meet Australian demands, and the tensions between private rights and public control inherent in the Australian system of administrative rights to water. It argues for clearer recognition of the role of private law actions in such a system. At the national level it documents the history of the conflicts which have shaped the administration of inter-State rivers as a background to the integrated enquiries of other research students.