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By Gerry Bates and Kate Meares. Councils have legal responsibilities for carrying out a wide range of environmental functions. Their capacity to effectively deliver on their environmental responsibilities depends heavily on their capacity to fund and resource appropriate personnel.
By Mark Beaufoy. In making planning decisions about potentially contaminated land (PCL) councils must decide whether the land is suitable for the proposed use and development. Planning policy encouraging urban consolidation and increasing property values are leading to the transformation of former industrial land to residential and other sensitive uses.
By Maureen Peatman. Councils throughout New South Wales have wide powers of compulsory acquisition for the purpose of exercising any of their functions. The legislature put a fetter on councils’ power of compulsory acquisition: councils may not acquire land by compulsory process without the approval of the owner of the land if it is being acquired for the purpose of resale.
By Professor DE Fisher. The status of rights and interests in relation to water has never been unambiguous. Are they rights of access, of use or of property? Is the status of individual rights the same as the status of the statutory rights of the State to the use and control of water?
A comparative approach to Indigenous legal rights to freshwater: Key lessons for Australia from the United States, Canada and New Zealand
By Melanie Durette. This article compares Indigenous legal rights to water across four countries: the United States, Canada, New Zealand and Australia and identifies gaps in how the legal system in Australia accounts for the range of interests that Indigenous people have in water – from customary through to commercial.
By Jacqueline Peel and Michael Power. This article analyses the key elements of Californian climate change law in order to highlight the ways in which other climate regulatory frameworks might be modified, or more imaginatively implemented, in order to improve their environmental effectiveness.
The proposed client-accountant tax privilege in Australia: How does it sit with the common law doctrine of legal professional privilege?
By Andrew J Maples and Michael Blissenden. Legal professional privilege protects confidential communications between legal advisors and their clients from compulsory disclosure. In the taxation arena, this will include protection from disclosure to taxation authorities using coercive information-gathering powers.
A finding that a taxpayer carries on a business: What is required, related issues and what are the tax consequences?
By Justice Richard Edmonds. His Honour undertakes a survey of the cases relevant to the criteria that need to be satisfied before a court finds that a business is being carried on, or whether a transaction is in the ordinary course of carrying on business.
By Ian Tregoning. This article examines the meaning and nature of goodwill in several tax contexts. It examines the concept of goodwill as it relates to the relevant areas of tax legislation, rather than examining these areas of legislation themselves.
By Stanley Yeo. Should police efficacy in affording protection be a relevant issue, who is to assess this matter – the court (be it judge or jury) or the accused? Should reasonable grounds be required, how is this matter to be dealt with from an evidential point of view? These were some of the questions which were raised in the High Court of Australia case of Taiapa v The Queen.