Managing Up: The Framework of. Public Sector Management. Dr Catherine Althaus Dr Anne Tiernan. Centre for Governance and Public Policy
|
|
- Shon Underwood
- 5 years ago
- Views:
Transcription
1 Public Sector Management (PSM) Program Unit 1 Managing Up: The Framework of Public Sector Management Dr Catherine Althaus Dr Anne Tiernan Centre for Governance and Public Policy
2 First published: April 2005 Revised in April 2009 by Paula Cowan and Teresa Marchant Editor: Rosemary Nicholls Rosemary Nicholls and Associates RMB 5277 Tames Road Strathbogie Vic 3666 Phone: Fax: Design and Artwork: Momentum Marketing Solutions 28 Euler Street Aspley Qld 4034 Phone: The authors would like to thank Mr Tim Wootton and Dr Ian Holland for their helpful review of these materials before their publication. Thanks also to Dr Haig Patapan, Dr Patrick Bishop, Dr Liz van Acker, Dr Giorel Curran and Professor John Wanna for their contributions to an earlier version of these materials. Commonwealth of Australia 2009 This work is copyright. Apart from any use or fair dealing for the purposes of private study, research or criticism as permitted under the Copyright Act 1968, no part may be reproduced by any process without prior written permission from the Commonwealth. Requests and inquiries concerning reproduction and rights should be addressed to the Commonwealth Copyright Administration, Attorney General s Department, Robert Garran Offices, National Circuit, Canberra ACT 2600 or posted at
3 Contents Unit 1: Managing Up: The framework of public sector management Introduction and Overview...1 Required Reading...23 Further Reading...23 Topic One: Australian Political and Legal System Overview of Australian Founding and Machinery of Government Representative Democracy and Responsible Government Parliamentary Sovereignty and Liberalism From Policy to Legislation Separation of Powers History of Law in Australia Types of Law Courts in Australia...71 Required Reading...73 Further Reading...73 Topic Two: Responsible Government and Administrative Review Measures for Public Sector Management Accountability Responsible Government Party Politics New Measures to Review Public Sector Management Decisions Required Reading Further Reading Topic Three: Federal State Relations Federalism: Combining Unity with Diversity Federalism in Australia Federal State Relations and the Judiciary Challenges of Federalism Cooperative Federalism The Role of Local Government Required Reading Further Reading C O N T E N T S i
4 Topic Four: Political, Ethical and Organisational Accountability Political Accountability Ethical Accountability Ethical Dilemmas in the Contemporary Public Sector The Changing Dynamic of Responsiveness Required Reading Further Reading Topic Five: Understanding the Recent Public Sector Reforms Public Sector Change: a View from the Top Drivers of Public Sector Change New Public Management (NPM) Models Trends in Public Sector Reform Mechanisms of Public Sector Reform Required Reading Further Reading Topic Six: Projecting the Emerging Future Will Reform Continue? From Government to Governance Mapping the Future The Leadership Challenge Required Reading Further Reading Topic Seven: Coordination and the Global Challenge of Managing Up The Challenge of Coordination The Bali Bombing and the Managing Up Task Globalisation and the International Dimensions of Managing Up A Critique of the Managing Up Task Required Reading Further Reading Bibliography for PSM Unit ii P S M U n i t 1 : M a n a g i n g u p : t h e f r a m e w o r k o f p u b l i c s e c t o r m a n a g e m e n t
5 Case Studies The Asian tsunami crisis...1 Australian Rail Services Sexualisation of Children Bali bombing Figures and Tables Figure 1 Figure 1.1 Figure 1.2 Figure 1.3 Figure 1.4 Figure 2.1 Table 3.1 Table 4.1 Figure 4.1 Table 5.1 Table 5.2 Table 5.3 Figure 5.1 Model of the policy cycle...13 How a law is made in Victoria...65 Separation of powers...66 Developments of the legal system in Australia...68 A classification of law...69 Chain of accountability Successful constitutional amendments Core roles, functions and accountabilities performed by parliament The APS values framework Organisational cultures under NPM National reform types Arnstein s ladder of citizen participation The four phases of the competitive tendering and contracting cycle C O N T E N T S iii
6 iv P S M U n i t 1 : M a n a g i n g u p : t h e f r a m e w o r k o f p u b l i c s e c t o r m a n a g e m e n t
ATO Interpretative Decision ATO ID 2009/21. Issue. Decision
ATO Interpretative Decision ATO ID 2009/21 Income Tax Whether a United States head lessor of substantial equipment carries on business in Australia through a deemed permanent establishment under the United
More informationAdvance Pricing Arrangement Program
Guide for businesses with international dealings Advance Pricing Arrangement Program 2007 08 Update November 2008 JS 12609 OUR COMMITMENT TO YOU We are committed to providing you with advice and guidance
More informationCompleting your Superannuation guarantee charge statement quarterly
Instructions and form for employers Completing your Superannuation guarantee charge statement quarterly This statement is to be used for quarters starting on or after 1 July 2003. To obtain additional
More informationOverview INTERPOSED ENTITIES TIPS AND TRAPS. Interposed Entities payments & loans. Fiona Dillon FTIA Australian Tax Office
INTERPOSED ENTITIES TIPS AND TRAPS Fiona Dillon FTIA Australian Tax Office Commonwealth of Australia 2012 Disclaimer: The material and opinions in this paper are those of the author and not those of The
More informationAmendments to Long Association of Personnel with an Audit or Assurance Client requirements in APES 110 Code of Ethics for Professional Accountants
Amendments to Long Association of Personnel with an Audit or Assurance Client requirements in APES 110 Code of Ethics for Professional Accountants April 2018 Copyright 2018 Accounting Professional & Ethical
More informationYour Surname/Family Name:... Given Names:... Date of Birth: / / Membership Number:... Sex: Male / Female (if known)
Superannuation Individual Tax File Number Notification via Fund Trustee or Employer This form may only be used to pass on your tax file number to your superannuation fund. (Please print neatly in BLOCK
More informationIssued: December 2017
Close-Off Document: Amendments to Long Association of Personnel with an Audit or Assurance Client requirements in APES 110 Code of Ethics for Professional Accountants Issued: December 2017 Copyright 2017
More informationThis publication (excluding appendixes) is a public ruling for the purposes of the Taxation Administration Act 1953.
CR 2008/66 - Income tax: scrip for scrip: acquisition of Just Group Limited by Premie... Page 1 of 11 Class Ruling CR 2008/66 Income tax: scrip for scrip: acquisition of Just Group Limited by Premier Investments
More informationWinding up a self-managed super fund
Introduction for SMSF trustees Winding up a self-managed super fund What you need to know NAT 8107-03.2009 Our commitment to you We are committed to providing you with guidance you can rely on, so we make
More informationSA-HELP. Information for
SA-HELP Information for 2012 www.goingtouni.gov.au You must read this booklet before signing the commonwealth assistance form below SA-HELP form USING THIS BOOKLET As you read through, you will notice
More informationWhat this Ruling is about
Page status: legally binding Page 1 of 13 Class Ruling Income tax: QR National Limited Loyalty Bonus Share Scheme Contents Para LEGALLY BINDING SECTION: What this Ruling is about 1 Date of effect 7 Scheme
More informationIncome Tax Employee share scheme: real risk of forfeiture - minimum term of employment and good leaver provisions
ATO Interpretative Decision ATO ID 2010/61 Income Tax Employee share scheme: real risk of forfeiture - minimum term of employment and good leaver provisions FOI status: may be released CAUTION: This is
More informationOS-HELP information for
OS-HELP information for 2014 1 YOU MUST READ THIS BOOKLET BEFORE SIGNING THE COMMONWEALTH ASSISTANCE FORM BELOW. WHEN YOU SIGN THIS FORM, YOU DECLARE THAT YOU HAVE READ THIS BOOKLET AND THAT YOU ARE AWARE
More informationTHE SHIP OF THESEUS AND OTHER TRUST PERPLEXIONS. Fiona Dillon Australian Taxation Office
THE SHIP OF THESEUS AND OTHER TRUST PERPLEXIONS Fiona Dillon Australian Taxation Office Commonwealth of Australia 2012 This work is copyright. Apart from any use as permitted under the Copyright Act 1968,
More informationDemerger Class Ruling CR 2013/23
ASX Announcement Date: 3 April 2013 Talon Petroleum Limited ABN 88 153 229 086 Level 9, 46 Edward Street Brisbane, Qld Australia 4000 Postal: GPO Box 402 Brisbane, Qld Australia 4001 Telephone: +61 7 3211
More informationWhat we do and how you benefit
1 Our Purpose TAA (Vic) strives to be recognised as the leading provider of advice and advocacy on issues relevant to operators of 3, 4 and 5-star hotels, motels and serviced apartments. What we do and
More informationSA-HELP. information for
SA-HELP information for 2014 www.studyassist.gov.au You must read this booklet before signing the commonwealth assistance form below. when you sign this form, you declare that you have read this booklet
More informationGuide to your AMMA tax statement. 30 June 2018
Guide to your AMMA tax statement 30 June 2018 About this guide This guide aims to assist individual taxpayers in completing their tax return for the 2017/18 financial year It contains basic information
More informationFact sheet for second-hand goods dealers
Fact sheet for second-hand goods dealers Business GST and second-hand goods completing your activity statement How to calculate and report goods and services tax (GST) on sales and purchases of second-hand
More informationYour service entity arrangements
business SEGMENT SERVICE ARRANGEMENTS USERS AUDIENCE guide FORMAT NAT 13086 04.2006 PRODUCT ID Your service entity arrangements This guide can help you ensure your business is claiming only deductible
More informationTax table for daily and casual workers
Schedule 10 Pay as you go (PAYG) withholding NAT 1024 Tax table for daily and casual workers Incorporating Medicare levy, including statement of formulas FOR PAYMENTS MADE ON OR AFTER 1 JULY 2009. This
More informationVET FEE-HELP. information for Studying a VET qualification but can t afford the tuition fees?
VET FEE-HELP information for 2013 Studying a VET qualification but can t afford the tuition fees? www.studyassist.gov.au You must read this booklet before signing the commonwealth assistance form below.
More informationDeductions for prepaid expenses 2008
GENERAL SEGMENT TAXPAYERS WITH PREPAID EXPENSES AUDIENCE GUIDE FORMAT NAT 4170 6.2008 PRODUCT ID Deductions for prepaid expenses 2008 To help you complete your tax return for 1 July 2007 30 June 2008 Covers
More informationmilitarysuper book A summary of the Military Superannuation and Benefits Scheme 30 JUNE 2011
militarysuper book A summary of the Military Superannuation and Benefits Scheme 30 JUNE 2011 www.militarysuper.gov.au MilitarySuper Book This document was prepared and issued on 30 June 2011 by the Trustees
More informationVENTURE CAPITAL LIMITED PARTNERSHIPS (VCLPs) Prepared by AusIndustry July VCLP Customer Information Guide July 2016 Page 1 of 20
VENTURE CAPITAL LIMITED PARTNERSHIPS (VCLPs) Prepared by AusIndustry July 2016 VCLP Customer Information Guide July 2016 Page 1 of 20 Disclaimer - The information contained in this publication is made
More informationATO Interpretative Decision Superannuation Excess Contributions Tax: concessional contributions - reserves CAUTION:
ATO Interpretative Decision ATO ID 2012/32 Superannuation Excess Contributions Tax: concessional contributions - reserves FOI status: may be released CAUTION: This is an edited and summarised record of
More informationGST and cars. Fact sheet for veterans and people with disabilities. Individuals
Fact sheet for veterans and people with disabilities Individuals GST and cars Helps you to work out if you are eligible to buy or lease a car or buy car parts GST-free. Terms we use When we say: n you,
More informationSchool building funds Explains whether a fund can be endorsed as a school building fund and receive income tax deductible gifts
Fact sheet for deductible gift recipients and donors Non-profi t School building funds Explains whether a fund can be endorsed as a school building fund and receive income tax deductible gifts Certain
More informationMaking an adjustment on your activity statement
business SEGMENT businesses with a gst obligation AUDIENCE guide FORMAT NAT 11035-07.2006 PRODUCT ID Making an adjustment on your activity statement How to make an adjustment of your net goods and services
More informationPublic Service Regulations 1999
Public Service Regulations 1999 Statutory Rules 1999 No. 300 as amended made under the Public Service Act 1999 This compilation was prepared on 4 August 2011 taking into account amendments up to SLI 2011
More informationCSRI PARTNERSHIP
CSRI PARTNERSHIP 2018 2019 ROLE OF THE CSRI The retirement income system is complex. As such, it comprises many competing voices. Setting long-term, publicspirited policy in this area is tough, but even
More informationFEE-HELP. information for Studying a degree and need help paying your tuition fees?
FEE-HELP information for 2013 Studying a degree and need help paying your tuition fees? www.studyassist.gov.au You must: complete this form if you are requesting FEE-HELP assistance for some or all of
More informationANZ/PROPERTY COUNCIL SURVEY CHART BOOK
218 For further information please contact Property Council Research P 2 933 19 F 2 933 1978 E research@propertycouncil.com.au W www.propertycouncil.com.au ANZ/PROPERTY COUNCIL SURVEY CHART BOOK SEP QTR
More informationEnvironment Expenditure Local Government
46.0 46.0 ENVIRONMENT EXPENDITURE, LOCAL GOVERNMENT, AUSTRALIA 000 0 Environment Expenditure Local Government Australia 000 0 4600007005 ISSN 444-390 Recommended retail price $4.00 Commonwealth of Australia
More informationA copy of the class ruling is attached to this announcement and is also available from the ATO s website.
International Coal Holdings ASX RELEASE 9 MARCH 2011 INTERNATIONAL COAL HOLDINGS (ASX: ICL) TAX FACT SHEET AND ATO CLASS RULING : DEMERGER OF STRAITS METALS LIMITED (NOW KNOWN AS STRAITS RESOURCES LIMITED)
More informationANZ/PROPERTY COUNCIL SURVEY CHART BOOK
218 For further information please contact Property Council Research P 2 933 19 F 2 933 1978 E research@propertycouncil.com.au W www.propertycouncil.com.au ANZ/PROPERTY COUNCIL SURVEY CHART BOOK JUN QTR
More informationTax file number application or enquiry for individuals
Instructions and form for individuals Tax file number application or enquiry for individuals WHAT IS A TAX FILE NUMBER (TFN)? A TFN is a unique number we issue to individuals and organisations to help
More informationAuditing a self-managed super fund
Instructions for Auditors of SMSFs Auditing a self-managed super fund Questions and statements to consider when auditing a self-managed super fund (SMSF). NAT 16308-08.2008 Our commitment to you We are
More informationCOMMUNITY & PUBLIC SECTOR UNION SPSF GROUP - FEDERAL FUND ABN ANNUAL CONCISE FINANCIAL REPORT FOR THE YEAR ENDED 30 JUNE 2012
COMMUNITY & PUBLIC SECTOR UNION SPSF GROUP - FEDERAL FUND ANNUAL CONCISE FINANCIAL REPORT FOR THE YEAR ENDED 30 JUNE 2012 TABLE OF CONTENTS Discussion and analysis of financial statements 1 Operating Report
More informationGST for small business
BUSINESS SEGMENT SMALL BUSINESS OPERATORS AUDIENCE guide FORMAT NAT 3014-07.2005 PRODUCT ID GST for small business This guide explains what businesses need to do to meet their goods and services tax (GST)
More informationThe Management of Risk by Public Sector Entities
The Auditor-General Performance Audit Across Entities Australian National Audit Office Commonwealth of Australia 2017 ISSN 1036 7632 (Print) ISSN 2203 0352 (Online) ISBN 978-1-76033-282-2 (Print) ISBN
More informationChain Reaction Challenge Foundation. Special Purpose Annual Report
Chain Reaction Challenge Foundation Special Purpose Annual Report For the year ended 30 June 2018 Chain Reaction Challenge Foundation ABN 71 790 713 995 PO Box 1544, Melbourne VIC 3001 Independent
More informationCRAWFORD FUND LIMITED ABN FINANCIAL REPORT
FINANCIAL REPORT DIRECTORS' REPORT Your directors present this report on the company for the financial year ended 30 June 2017 Directors The names of each person who has been a director during the year
More informationGuide to your Annual Tax Statement
Guide to your Annual Tax Statement Please Note This guide aims to assist individual taxpayers in completing their tax return for the 2010/11 income tax year It contains basic information about the treatment
More informationResearch Note: Household Energy Costs in Australia 2006 to
Research Note: Household Energy Costs in Australia 2006 to 2016 1 Ben Phillips ANU Centre for Social Research and Methods February 2017 1 This work was funded by News Corp Australia. The author would like
More informationAPES 345 Reporting on Prospective Financial Information prepared in connection with a Public Document
APES 210 Conformity with Auditing and Assurance Standards APES 345 Reporting on Prospective Financial Information prepared in connection with a Public Document [Supersedes APES 345 Reporting on Prospective
More informationTHIS IS A NEW SPECIFICATION. CITIZENSHIP STUDIES Identity, Democracy and Justice Understanding our Role as Citizens
THIS IS A NEW SPECIFICATION GENERAL CERTIFICATE OF SECONDARY EDUCATION CITIZENSHIP STUDIES Identity, Democracy and Justice Understanding our Role as Citizens A342 * OCE / 1 0900* Candidates answer on the
More information2012 standard distribution statement: guidance notes for fund managers DRAFT AT JAN 2012 Introduction
2012 standard distribution statement: guidance notes for fund managers DRAFT AT JAN 2012 Introduction The 2012 standard distribution statement is the format recommended by the ATO and the Financial Services
More informationDemerger Class Ruling
29 June 2011 Demerger Class Ruling As part of the demerger of Echo Entertainment Group Limited from Tabcorp Holdings Limited, Tabcorp sought a ruling from the Australian Taxation Office on the taxation
More informationReview of Claims Trends for Liability Insurance in Australia
Review of Claims Trends for Liability Insurance in Australia Prepared by Kundan Misra, Maggie Liu and Clement Peng Presented to the Actuaries Institute General Insurance Seminar 17 18 November 2014 Sydney
More informationWHAT THE DATA IS TELLING US
WHAT THE DATA IS TELLING US The Connect Effect 2014 Series 13 March 2014 Assoc Prof John Spoehr Dr Ann-Louise Hordacre Funded by the Australian Government Suburban Jobs Program Economic growth rates 7%
More informationPublic Finance Oversight in the Western Australian Parliament
Public Finance Oversight in the Western Australian Parliament IPAA WA Public Sector Research Day SCHOOL OF ACCOUNTING Professor David Gilchrist Adjunct Professor Kylie Coulson 1 September 2016 1 Westminster
More informationHB 167:2006 Security risk management
Security risk management HB Handbook Security risk management First published as HB 167:2006. COPYRIGHT Standards Australia/Standards New Zealand All rights are reserved. No part of this work may be reproduced
More informationPackaging (Extended Producer Responsibility) Bill
Packaging (Extended Producer Responsibility) Bill CONTENTS 1 Responsibilities of packaging producers 2 The Producer Responsibility Organisation 3 Financial provisions 4 Regulations Short title, commencement
More informationThe Proposed UNPAN Classified Keywords 1 August 2001
The Proposed UNPAN Classified Keywords 1 August 2001 Accounting Adjustment policy Adjustment programmes Administration of justice Administrative aspects Administrative autonomy Administrative development
More informationNCVER AUSTRALIAN VOCATIONAL EDUCATION AND TRAINING STATISTICS. Financial information 2002
NCVER AUSTRALIAN VOCATIONAL EDUCATION AND TRAINING STATISTICS Financial information 2002 2002 2003 Australian National Training Authority Australian vocational education & training statistics: Financial
More informationFirst Access Application for Membership all signatories must sign and complete the relevant sections on this form.
Dear customer Thank you for expressing an interest in banking with Bank First, one of Australia s most awarded financial institutions. In order to open your Account, please complete and post (no stamp
More informationTAX BASICS FOR NON-PROFIT ORGANISATIONS
NON-PROFIT NON-PROFIT ORGANISATIONS OVERVIEW NAT 7966-06.2005 SEGMENT AUDIENCE FORMAT PRODUCT ID TAX BASICS FOR NON-PROFIT ORGANISATIONS An overview of tax issues relating to non-profit organisations including
More informationHIGH COURT OF AUSTRALIA Chief Executive and Principal Registrar
HIGH COURT OF AUSTRALIA Chief Executive and Principal Registrar Parkes Place CANBERRA ACT 2600 4 July 2008 Mr Russell Chafer Committee Secretary Joint Committee of Public Accounts and Audit PO Box 6021
More informationTABL5535 SPECIFIC TAX JURISDICTIONS NORTH AMERICA
Business School School of Taxation and Business Law TABL5535 SPECIFIC TAX JURISDICTIONS NORTH AMERICA Course Outline Summer Term, 2016 Part A: Course-Specific Information Please consult Part B for key
More informationAustralian Superannuation Contributions Tax for Defined Benefit Plans
Australian Accounting Standards Board Interpretation 10XX Xxxxxxxx 200X Australian Superannuation Contributions Tax for Defined Benefit Plans Obtaining a Copy of this Interpretation This Interpretation
More informationPayment of unclaimed superannuation money
Instructions and form for superannuation fund members Payment of unclaimed superannuation money How to complete your Application for payment of unclaimed superannuation money individual. For information
More informationHEALTHCARE INDEX ADVISORY GROUP
HEALTHCARE INDEX ADVISORY GROUP 2 nd March 218 218 MSCI Inc. All rights reserved. Please refer to the disclaimer at the end of this document. INDEX CONTRIBUTORS Arena Investment Management Australian Unity
More informationInternational Social Service - Australian Branch ABN:
Financial Statements CONTENTS Financial Statements Council of Management Report 1 Auditor's Independence Declaration 4 Income Statement 5 Balance Sheet 6 Statement of Changes in Equity 7 Statement of Cash
More informationTHE ESTIMATES, MINISTRY OF ENERGY SUMMARY $ $ $ $ OPERATING
THE ESTIMATES, 2004-05 1 SUMMARY The Ministry of Energy's mandate includes the creation of an energy conservation culture while ensuring a reliable, sustainable, and diverse supply of power at stable and
More informationJune 2015 Exposure Draft 02/15 Revision of APESB pronouncements
June 2015 Exposure Draft 02/15 Revision of APESB pronouncements Copyright 2015 Accounting Professional & Ethical Standards Board Limited ( APESB ). All rights reserved. Apart from fair dealing for the
More informationThe statistical evidence for offshore outsourcing and its impact on the Australian labour force
Parliamentary Library Information, analysis and advice for the Parliament www.aph.gov.au/library RESEARCH PAPER 2 August 2007, no. 3, 2007 08, ISSN 1834-9854 The statistical evidence for offshore outsourcing
More informationstrategicrisk A GUIDE FOR DIRECTORS
strategicrisk A GUIDE FOR DIRECTORS OCTOBER 2005 Published for the Institution of Civil Engineers and the Actuarial Profession by Thomas Telford Publishing, Thomas Telford Ltd, 1 Heron Quay, London E14
More informationABN registration for superannuation entities Use this application to register for an Australian business number (ABN).
BUSINESS SUPERANNUATION ENTITIES INSTRUCTIONS NAT 2944-06.2005 SEGMENT AUDIENCE FORMAT PRODUCT ID ABN registration for superannuation entities Use this application to register for an Australian business
More informationSubcontract Agreement
Subcontract Agreement THIS AGREEMENT is made on the day of 20 BETWEEN MONASH UNIVERSITY (ABN: 12 377 614 012) of Wellington Road, Clayton, Victoria 3800 AND (Monash) CANTEEN THE AUSTRALIAN ORGANISATION
More informationGST and the margin scheme
Guide for GST registered business GST and the margin scheme For more information visit www.ato.gov.au NAT 15145-07.2010 OUR COMMITMENT TO YOU We are committed to providing you with accurate, consistent
More informationGambling with policy
Gambling with policy The economic impacts of removing gaming machines from clubs and pubs Prepared for Gaming Technologies Association Centre for International Economics Canberra & Sydney November 2008
More informationFinancial information 2017 $
Australian vocational education and training statistics Financial information 2017 $ National Centre for Vocational Education Research Highlights This publication provides financial information on the
More informationThank you for expressing interest in wanting to be apart of the Salvo Street Teams.
Thank you for expressing interest in wanting to be apart of the Salvo Street Teams. We are in some exciting times. The Salvation Army is thrilled to be partnering with The Thomas Kelly Youth Foundation,
More informationWhat this Ruling is about
Page status: legally binding Page 1 of 14 Class Ruling Income tax: demerger of Treasury Wine Estates Limited by Foster s Group Limited Contents Para LEGALLY BINDING SECTION: What this Ruling is about 1
More informationINTERNATIONAL EDUCATION STANDARDS MAPPING AIA SYLLABUS AT DECEMBER 2016
AIA EXAMS INTERNATIONAL EDUCATION STANDARDS MAPPING AIA SYLLABUS AT DECEMBER 2016 What are the International Education Standards? The International Accounting Education Standards Board (IAESB) is an independent
More informationInfluenza immunisation service Service agreement
Influenza immunisation service Service agreement 2013 MARCH PSA Your voice. Pharmaceutical Society of Australia Ltd., 2013 This handbook contains material that has been provided by the Pharmaceutical Society
More informationGST for small business
BUSINESS SEGMENT SMALL BUSINESS OPERATORS AUDIENCE GUIDE FORMAT NAT 3014-07.2007 PRODUCT ID GST for small business MORE INFORMATION Visit www.ato.gov.au OUR COMMITMENT TO YOU We are committed to providing
More informationInstitute of Public Affairs Limited
Institute of Public Affairs Limited (A Company Limited by Guarantee) Incorporated in the Australian Capital Territory, 10 June 1987 Principal Office in Victoria Executive Director: Michael Nahan, BA (Econ.),
More informationPR 2008/58. Product Ruling Income tax: tax consequences of investing in MQ Listed Protected Loan. No guarantee of commercial success
Page status: legally binding Page 1 of 20 Product Ruling Income tax: tax consequences of investing in MQ Listed Protected Loan Contents Para LEGALLY BINDING SECTION: What this Ruling is about 1 Date of
More informationSuperannuation guarantee
Guide for employers Superannuation guarantee How to meet your super obligations The super guarantee system affects most employers in Australia so it is important you understand your obligations. Your tax
More informationThe Reform of Macroeconomic Policy
The Reform of Macroeconomic Policy Also by f. 0. N. Perkins A GENERAL APPROACH TO MACROECONOMIC POLICY ANTI-CYCLICAL POLICY IN AUSTRALIA AUSTRALIA IN THE WORLD ECONOMY AUSTRALIAN MACROECONOMIC POLICY,
More informationUNCITRAL SEMINAR. 19 May 2017 CANBERRA PRESENTED BY THE UNCITRAL NATIONAL COORDINATION COMMITTEE, AUSTRALIA (UNCCA)
T H I R D A N N U A L UNCITRAL SEMINAR 19 May 2017 CANBERRA PRESENTED BY THE UNCITRAL NATIONAL COORDINATION COMMITTEE, AUSTRALIA (UNCCA) MESSAGE FROM THE CHAIR OF UNCCA We look forward to welcoming you
More informationManaging Financial Resources in Health and Social Care
Unit 14: Managing Financial Resources in Health and Social Care Unit code: R/601/1615 QCF level: 4 Credit value: 15 Aim The aim of the unit is to enable the health and social care manager to develop understanding
More informationDIRECTOR SENTIMENT INDEX: RESEARCH SUMMARY SECOND HALF Delivered by Ipsos
DIRECTOR SENTIMENT INDEX: RESEARCH SUMMARY SECOND HALF 2018 Delivered by Ipsos 2 DIRECTOR SENTIMENT INDEX: RESEARCH SUMMARY Methodology The Director Sentiment Index results are a representation of the
More informationCSRI PARTNERSHIP
CSRI PARTNERSHIP 2017 2018 ROLE OF THE CSRI The retirement system is complex. As such, it comprises many competing voices. Setting long-term, publicspirited policy in this area is tough, but even more
More information1: Challenges for Australia s tax system
1: Challenges for Australia s tax system Overview This chapter sets out the major challenges that confront the Australian tax system. Key points Australia s tax system faces challenges from a changing
More informationCertain philanthropic foundations and trusts can only make grants to organisations with DGR status as well as tax concession charity (TCC) status.
2 Organisations While anyone can give your organisation a gift, a donor can only get a tax deduction for it if your organisation, or the fund, authority or institution that it operates, is endorsed as
More informationPR 2008/25. Product Ruling Income tax: Macquarie Almond Investment 2008 Early Growers (to 15 June 2008) No guarantee of commercial success
Page status: legally binding Page 1 of 26 Product Ruling Income tax: Macquarie Almond Investment 2008 Early Growers (to 15 June 2008) Contents Para LEGALLY BINDING SECTION: What this Ruling is about 1
More informationIntroducing the Healthcare Property Trust
Introducing the Healthcare Property Trust The Healthcare Property Trust opened in 1999 to capitalise on Australia s ageing population and growing demands for healthcare. Over the last 13 years, the Trust
More informationConcessions for small business entities
Guide for small business operators Concessions for small business entities Information to help you work out the concessions you can use. For more information visit www.ato.gov.au NAT 71874-06.2008 OUR
More informationEffectiveness of Monitoring and Payment Arrangements under National Partnership Agreements
The Auditor-General Performance Audit Effectiveness of Monitoring and Payment Arrangements under National Partnership Agreements Across Entities Australian National Audit Office Commonwealth of Australia
More informationA longitudinal study of outcomes from the New Enterprise Incentive Scheme
A longitudinal study of outcomes from the New Enterprise Incentive Scheme Evaluation and Program Performance Branch Research and Evaluation Group Department of Education, Employment and Workplace Relations
More informationSAMPLE COURSE OUTLINE BUSINESS MANAGEMENT AND ENTERPRISE ATAR YEAR 12
SAMPLE COURSE OUTLINE BUSINESS MANAGEMENT AND ENTERPRISE ATAR YEAR 12 Copyright School Curriculum and Standards Authority, 2016 This document apart from any third party copyright material contained in
More informationSubmission to the Legal Services Council. Legal Profession Uniform General Rules Consultation Draft. 27 November 2014
Submission to the Legal Services Council Legal Profession Uniform General Rules 2014 Consultation Draft 27 November 2014 15 January 2015 National Pro Bono Resource Centre Law Building, UNSW 2052 NSW www.nationalprobono.org.au
More informationParliamentary Consideration of the Budget
Parliamentary Consideration of the Budget Kerry Jacobs Professor of Accounting College Business and Economics Australian National University Associate Member La Trobe PSGARC La Trobe University/ World
More informationCommonwealth Bank welcomes APRA appointments
Commonwealth Bank welcomes APRA appointments Friday, 8 September 2017 (Sydney): Commonwealth Bank notes today s announcement by the Australian Prudential Regulatory Authority regarding the panel members
More informationTOWARDS A GENUINE ECONOMIC AND MONETARY UNION Report by President of the European Council Herman Van Rompuy
EUROPEAN COUNCIL THE PRESIDT Brussels, 26 June 2012 EUCO 120/12 PRESSE 296 PR PCE 102 TOWARDS A GUINE ECONOMIC AND MONETARY UNION Report by President of the European Council Herman Van Rompuy It is my
More informationOccupational Health and Safety (OHS) Incident Management: The Role of Business Continuity
Occupational Health and Safety (OHS) Incident Management: The Role of Business Continuity Michael Torrance, Senior Associate, Occupational Health, Safety and Security 21 March 2013 Introduction Topics
More informationAuditing and Assurance Standards Board
Auditing and Assurance Standards Board Standard on Assurance Engagements ASAE 3610 and Australian Water Accounting Standard AWAS 2 Assurance Engagements on General Purpose Water Accounting Reports Issued
More information