ABSTRACT This thesis investigates the legal and theoretical basis of continuous disclosure regulation in Australia as it applies to listed companies. An empirical study is undertaken to further investigate the operation of the legislation. As part of the Enhanced Disclosure regime, the continuous disclosure provision was effective from 5 September 1994 as s1001A of the Corporations Law, now the Corporations Act 2001 (Cth). This statutory provision is replaced by s674, inserted by Schedule 2 to the Financial Services Reform Act 2001 (Cth), and effective from 11 March 2002. The provision reinforces Australian Stock Exchange (ASX) listing rule 3.1. The rule requires a listed disclosing entity to notify ASX immediately of information that would be expected to have a �material effect� on the share price of the company. However, the disclosure requirement is weakened by a number of specific exemptions or �carve-outs� to listing rule 3.1. If a reasonable person would not expect the information to be disclosed, and if the confidentiality of the information is maintained, then disclosure is not mandatory in special circumstances. This study analyses 427 query notices, issued by ASX to listed companies from July 1995 to April 1996. The queries request information concerning unexplained movements in a company�s share price or a failure to comply with the listing rules. An analysis of the companies� replies to these notices provides a profile of the type of company that is likely to be queried. The study also attempts to evaluate the extent to which these companies have relied on the �carve-outs� as an exemption to the regulation.

Abstract not available

Abstract not available

Tax avoidance is attracting more and more attention from the public. Different people have different understanding and definitions of tax avoidance. The purpose of this thesis is to review the causes of, and solutions to tax avoidance. The thesis assesses various definitions of tax avoidance, and then discusses different options for prevention of tax avoidance. In discussing of legislative rules, the thesis reviews the various applicable sections in the New Zealand Income Tax Act 2004, taking into account of leading cases, discusses the development in other jurisdictions, and in particular examines the development of Generally Anti-avoidance Rules in three jurisdictions. The thesis recommends the key elements for design a good tax system which will help to restrict the conditions that make tax avoidance possible for the future development. The recommendations also include: establishing effective disclosure and advanced rulings system, improving specific anti-avoidance provision, reinforcing generally anti-avoidance rule and developing a purposive interpretation of the law.

Includes abstract / Includes bibliography / xviii, 655 leaves ; 30 cm. / Title page, contents and abstract only. The complete thesis in print form is available from the University Library. / Thesis (Ph.D.)--University of Adelaide, 1987

Tax avoidance is attracting more and more attention from the public. Different people have different understanding and definitions of tax avoidance. The purpose of this thesis is to review the causes of, and solutions to tax avoidance. The thesis assesses various definitions of tax avoidance, and then discusses different options for prevention of tax avoidance. In discussing of legislative rules, the thesis reviews the various applicable sections in the New Zealand Income Tax Act 2004, taking into account of leading cases, discusses the development in other jurisdictions, and in particular examines the development of Generally Anti-avoidance Rules in three jurisdictions. The thesis recommends the key elements for design a good tax system which will help to restrict the conditions that make tax avoidance possible for the future development. The recommendations also include: establishing effective disclosure and advanced rulings system, improving specific anti-avoidance provision, reinforcing generally anti-avoidance rule and developing a purposive interpretation of the law.

Thesis (PhD)--Macquarie University, Graduate School of the Environment, 2001. / Bibliography: p. 10-1 to 10-23. / An overview of contaminated land issues -- Land contamination law -- The impact of environmental planning on contaminated land value -- Identification and management of contaminated land -- Contaminated land valuation method - an overview -- Current stigma assessment methods -- Suggested method for stigma assessment -- General conclusion. / This dissertation is about the valuation of contaminated land and the problem of stigma. The value of contaminated land is to a large extent affected by statutory regulations. Stigma, if it exists, is another factor that has significant impact on contaminated land value. This thesis looks at the relevant laws governing contaminated land in Australia. It also introduces an alternative method to assess the stigma factor. -- Contaminated land is a major environmental problem. Apart from causing actual or potential threats to human health and the environment, contaminated land also leads to legal liabilities and financial losses to the landowner. Regarding financial losses, they may be costs to meet legal requirements in relation to clean up and long term monitoring expenses. In addition, they may be losses due to a drop in market value and/or rental of the property, longer vacancy periods, high remediation and monitoring costs. In the extreme case, the property may lose marketability completely. -- Regarding valuation methods, most valuers use traditional valuation methods with arbitrary adjustments. The most straightforward method is the impaired value (affected value) approach. It requires the valuer to assess the property on a clean land basis. From the unimpaired (clean) value, other financial losses due to contamination, remediation costs and stigma value loss are deducted to get the impaired value. The most difficult part is to quantify stigma impact. The existing stigma assessment methods are not satisfactory. Alternative and non-traditional methods are available. However they are academic and are not suitable for day-to-day operation of a valuer. This thesis suggests a multi-criteria decision-making model to assess stigma impact. The target stigma factor is obtained by processing the relevant criteria with the Analytic Hierarchy Process (AHP) method. The best alternative from the model is the reasonable stigma factor for the property. / Mode of access: World Wide Web. / various pagings ill. (some col.)

Thesis (LLM)--Macquarie University. Division of Law. / Bibliography: leaves 192-208. / Introduction -- The perceived problems and the new reforms -- The framework for children's matters in Australia -- Families and functions - regulating the Australian family -- Reorganising the gender hierarchy -- Men's movements, misconceptions and misidentifying the real issues -- Problems with "shared parenting": an ideal or a (rebuttable) presumption? -- Mediation not litigation -- Conclusion -- Bibliography. / In this thesis, I critically appraise the latest reforms of the Australian family law system and assess the underlying philosophy of these measures. I specifically analyse the introduction of shared parenting and mandatory family dispute resolution. My starting point is that legislative changes alone cannot be used as a means of social change. Legal models cannot function correctly if they reflect an ideal rather than social reality, and in light of the current reforms, the Australian family law system risks such a fate. The system, which presumes that parents share parental responsibility upon separation (and therefore during the intact family), does not represent social truth. It appears to make an assumption that shared parenting is the societal practice, but I believe the law is really being used to impose such an ideal. If the reforms are to be successful, I argue that substantial social and economic structural change is required, in order to break down the dichotomy between men's and women's roles, which continue to define the male role as economic and public and the female responsibility as care-giving and private. This is particularly important if the Government is genuine about its aim to make parenting gender neutral in practice and not just in theory. / The thesis demonstrates that the reform measures are a response to the perceived rather than real problems identified in the family law system, and that they are largely issues raised under the influence of fathers' rights groups. The response of the Government to remedy the system is therefore flawed as it is based on misconceived notions about the family law system. It incorrectly identifies judicial discretion as a fundamental cause of the problems and tries to replace it with a more rules-based approach to determining children's matters. I suggest that the real problems can be found in the continuance of deeply entrenched customs and gendered role constructions, and the remedies lie in their overhaul. The social culture that makes the mother the primary caregiver and allocates to the father diminished parental responsibility from the time the child is born needs to be transformed. A suitable legal response to the current impasse would be to begin by educating the public about the way the system works and provide counselling to families on how to structure their united life well before they reach the breakdown point. Assisting families while they are still functional, as opposed to when they are dysfunctional, would arguably make a large difference in how the family law system is understood. Moreover, it would be able to facilitate ongoing communication for separating couples and, most importantly, thereby uphold the best interests of the child. / Mode of access: World Wide Web. / 208 leaves

Bibliography: p. 367-378. "This thesis is about the origins and original intentions of law; that which I call raw law. Law emanates from Kaldowinyeri, that is the beginning of time itself. Law first took form in song. In this thesis I argue that the law is naked like the land and its peoples, and is distinguished from that known law by the colonists, which is a layered system of rules and regulations, an imposing one which buries the essence and nature of law."

Bibliography: p. 367-378. / x, 378 p. ; 30 cm. / Title page, contents and abstract only. The complete thesis in print form is available from the University Library. / "This thesis is about the origins and original intentions of law; that which I call raw law. Law emanates from Kaldowinyeri, that is the beginning of time itself. Law first took form in song. In this thesis I argue that the law is naked like the land and its peoples, and is distinguished from that known law by the colonists, which is a layered system of rules and regulations, an imposing one which buries the essence and nature of law." / Thesis (Ph.D.)--University of Adelaide, Dept. of Law, 2000