Suchergebnisse

Australia: A Cultural History, first published in 1988, is still the only short history of Australia from a cultural perspective. It has acquired a unique reputation as an introduction to the development of Australian society and was listed by the historian and public intellectual John Hirst in his 'First XI: The best Australian history books'. The book focuses on the transmission of values, beliefs and customs amongst the diverse mix of peoples who are today's Australians. The story begins with the 60,000 years of the Aboriginal presence and their continuing material and spiritual relationship with the land, and takes readers through the turbulent years of British colonisation and the emergence, through prosperity, war and depression, of the cultural accommodations which have been distinctively Australian. This 3rd Edition concludes with a critical review of the challenges facing contemporary Australia and warns that 'we may get the future we deserve'. [Some images unavailable for OA]

AbstractThe purpose of this article is to determine the optimal structure of remuneration packages in the new fringe benefits tax (FBT) environment. We will describe precisely how the optimal structure of remuneration packages depends upon the (marginal) rates of FBT, personal income tax and corporate tax. The fundamental decision rule for employers and employees to optimise the value of remuneration packages is quite simple. First substitute the FBT rate, f, and the employer's marginal tax rate, t, into I = f(1 + f ‐ t)‐1. Then if the employee's marginal tax rate i is greater than I the employer should provide any benefits until i falls to the value I. At or below this point the employee would be better off to provide all subsequent benefits.