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SummaryAustralia is facing major economic problems. The overseas debt is uncomfortably high and we, like other countries, are having to face up to problems associated with the ageing of our population.To overcome these problems we need to save through superannuation and otherwise. Furthermore, we need to encourage further development of overseas operations by Australian companies and remove existing constraints.Taxation plays an important role. A consumption tax/income tax trade‐off warrants thorough investigation. The benefits appear significant.We should avoid unnecessary restrictions on business activities as complexities lead to inefficiencies. We should seek to clarify and hopefully simplify the taxation code; a major review of the Income Tax Assessment Act would seem in order.

Presents a conceptual framework and a set of research hypotheses that are intended to help explain the interfunctional co‐ordination between the logistics and information technology functions. Much has been written over the past decade regarding the strategic potential of the logistics and information technology functions for creating customer value, process efficiencies, and differential advantage for the firm. Additionally, the interrelationships that exist within business organizations have received considerable discussion within the literature. However, little attention has been paid to the co‐ordination of the logistics and information technology functions. The framework presented is based on a combined review of the logistics, information technology, and interfunctional co‐ordination literature. The constructs of interaction and collaboration are utilized to explain how differing levels of interfunctional co‐ordination affect the firm's logistics information system. Initial support for the conceptual framework is provided by qualitative research. Finally, research results and concluding comments on implications for practitioners and future research are discussed.