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5 results

  • 7 - Goods and Services Tax

  • from Part B - Goods and Services Tax
  • Stephen Barkoczy, Monash University, Victoria
  • Book:
    Foundations of Taxation Law
    Published online:
    09 February 2024
    Print publication:
    15 February 2024, pp 126-180

  • Summary

    Goods and services tax (‘GST’) is one of Australia’s most important and widely encountered taxes. According to the 2023 Budget Papers, GST is expected to raise approximately $88,042 billion in 2022/23, making it the second largest tax behind income tax. GST revenue is paid by the Commonwealth to the states and territories under special revenue-sharing arrangements. GST is a broad-based transactions tax which, like the value added tax (‘VAT’) that operates in many jurisdictions overseas, generally applies at each stage of the supply chain. The way it basically works is that registered entities charge GST on their supplies (ie outputs) and are entitled to credits for GST charged on their acquisitions (ie inputs). The burden of GST is designed to ultimately fall on end consumers who are not registered and are therefore not entitled to any credits for GST charged on the things they acquire. This chapter outlines the background to the introduction of GST and explains the basic principles that underpin its operation. The chapter focuses on the concepts of ‘taxable supplies’ and ‘creditable acquisitions’, which are the core building blocks of the GST system.

  • 25 - Cognitive Behavioral Therapy for Children and Adults with Autism

  • from Part Six - Specialist Applications of Cognitive Behavioral Therapy for Anxiety Disorders and Depression
  • Edited by Gillian Todd, University of East Anglia, Rhena Branch, University of East Anglia
  • Book:
    Evidence-Based Treatment for Anxiety Disorders and Depression
    Published online:
    06 January 2022
    Print publication:
    13 January 2022, pp 533-552

  • Summary

    Autistic children, adolescents, and adults face additional challenges, which means that for some, there may be an increased risk of developing mental health problems. These challenges can include difficulties with social skills and relationships, coping, rumination, executive functioning, inflexibility and tolerating uncertainty, sensory issues, and alexithymia. There is increasing evidence that cognitive-behavioral therapy can help with mental health problems when adapted appropriately to meet the needs of autistic children, adolescent, and adults. A variety of adaptions to cognitive-behavioral therapy for autistic people are presented and discussed within this chapter, which include changes to help with sensory issues, structures and routines, communication, social skills, emotions, circumscribed interests, cognitive and behavioral components of therapy, including psychoeducation and homework, as well as the inclusion of parents, family members, and carers within therapy.

  • Developing a Case for Special Provisions During Examinations

  • Part of
  • Lara Griffin, David Evans
  • Journal:
    Australasian Journal of Special and Inclusive Education / Volume 45 / Issue 1 / July 2021
    Published online by Cambridge University Press:
    05 November 2020, pp. 90-95

  • Education is a human right of every child and adolescent. The impact of a disability such as cerebral palsy should not pose barriers to this right because of structures within education environments (e.g., rigid examination conditions). Students within Australia with a disability are supported by legislation that ensures they can participate in education, like assessments, on the same basis as their peers without disability. This case study provides an applied example of how one school addressed the barriers posed by examination processes, and ensured that this student, with specific needs due to the impact of cerebral palsy, could access examinations on the same basis as her peers without disability.

  • Directed Sprayer for Targeting Pesticides

  • J. E. Morrison, Jr., J. M. Chandler
  • Journal:
    Weed Technology / Volume 6 / Issue 2 / June 1992
    Published online by Cambridge University Press:
    12 June 2017, pp. 441-444

  • An experimental directed sprayer has been improved for use in conservation-tillage and no-tillage field conditions and variable row widths. The directed sprayer consists of a rear-mounted toolbar with individually flotational spraying units on lightweight runners which move over field surfaces without the collection of loose residues. Improvements allow convenient adjustments which combined lateral, vertical, angular, and fore-and-aft repositionings to correctly aim the hydraulic nozzles for desired pesticide targeting. Such new designs are needed to deliver pesticides to targets at minimum application rates and with minimum environmental impacts.