The Fair Use Exception The fairness factors 5. The fairness factors recommended by the ALRC are based upon the four factors that are common to both the US fair use provision and the existing Australian provisions for fair dealing for the purpose of research or study. Existing fairness factors 5. They list five factors to be considered when determining whether a use constitutes a fair dealing.
Australia Shadow Assistant Treasurer Andrew Leigh has announced that Labor, if elected, would set up a new office of the evaluator general, based within Treasury, that would work with other departments including the Australian Taxation Office ATO to ensure taxpayer money was being spent as it should — and yielding results.
It would also encourage departments, including the ATO, to carry out more random trials, such as those conducted by overseas tax administrators that aim to appeal to peoples' sense of fairness to get them to pay more tax.
Dr Leigh pointed to a trial by the Norwegian Tax Administration involving more than 15, taxpayers, which had yielded positive results, saying similar trials could be carried out in Australia. The Norwegian experiment The Norwegian trial, carried out inand the results — which were published in the Harvard Business Review last year — showed people respond to moral appeals.
Taxpayers were randomly assigned to either a control group that did not receive any letter or to treatment groups that received some letter from the tax administration just before they were to self-report their foreign income.
Some taxpayers got a "base letter" that only contained information about why and how to report foreign income. The Tax Office is facing calls for curbs on the 'draconian' powers it uses to target small businesses.
Others received a "moral letter" — reminding them how most taxpayers report their Norwegian incomes correctly and that tax revenues finance important public goods — or a "detection letter" — one that did not include any moral appeal, but did warn they might be audited.
The base letter itself increased self-reported foreign income. But, more importantly, the average amount of self-reported foreign income by the taxpayers who received one of the moral letters was almost double the amount self-reported by those who received the base letter.
Australians respond to 'nudges' The Australian National University ANUin collaboration with the ATO, also recently undertook trials similar to the one in Norway, but instead sent reminder letters about outstanding tax debts. A total of 4, unpaid debt cases were randomly allocated to receive a reminder letter either one, two or three weeks following their missed tax debt due date; and a control group of about the same size did not receive a letter for the seven-week duration of the trial.
From travel to work clothes, mobile phones and charity raffle tickets, here's a reminder of what you can — and can't — claim. At the same time, the ATO started using pop-up messages when people self-lodge their tax returns in myTax to let them know, in real-time, if their work-related expense claims appear out of step with their peers.
Tax Commissioner Chris Jordan told Senate estimates last month its education campaign to stop people incorrectly claiming work-related expenses had positively affected returns lodged so far.
Last year, the House of Representatives Standing Committee on Tax called for the ATO to make greater use of behavioural insights techniques, such as randomised controlled trials.
He added that, if elected, Labor would better evaluate government programs by creating an evaluator general, based within Treasury.
First posted November 13, Legitimate Expectations and Fairness 71 'The law has now developed to a point where it may be accepted that there is a common law duty to act fairly, in the sense .
Also, for Australian purposes, as Aronson and Groves suggest (at page ) the term “natural justice” connotes not only “procedural fairness” in the Australian sense but may also embrace requirements of rationality and logically probative evidence.
The article concludes that an emphasis on communication, procedural fairness, and maintaining employee trust can, nevertheless, repair and even sustain . items, it makes sense to focus on their satisfaction and perceptions with services.
The services sector accounts for about three-quatters of Australia's GOP and retail, healthcare and finance are three of the biggest sectors within this category (Australian Bureau of Statistics ). It is fair to say that civility, justice and fairness are the more general and less defined ideas in the law, and, in that sense, the remoter parts of the law.
The law must incorporate them if it is to fulfil its function as the binding agent of a just democratic society with the strength, as this nation has, of a hundred nations. partnership between the Australian National University (ANU) and the Australian Taxation Office (Tax Office) to extend our understanding of how and why cooperation and .