text:
de Block, Liesbeth (2010) The Place to Be? making media with young refugees. In: Years of conflict: adolescence, political violence and displacement. Berghahn Books, Oxford, pp. 277-296. ISBN 978-1845455286
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|This chapter is based on original empirical research. It is draws on specific aspects of research funded by the ESRC and the Euopean Union. The research analysed the media lives (consumption and production) of the participant refugee and migrant children and used this as the entry point through which to discuss wider issues of identity and belonging. It analyses TV talk, drawings about television characters and shows and videos made by the children. It argues that the use of digital media can allow young people to develop and express their experiences and opinions on issues that directly affect their lives and that there is potential for this to be a useful way of developing direct self representation work with children in schools and of addressing policy concerns. It has been peer reviewed by the editor of: Researching Refugee Children in Different Contexts, published by Berghahn Books This document has been closed because the permission of the publisher has not been verified.
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Current as of January 2017 | Download print version [1] (in PDF)
Comments related to any information in this Note should be addressed to Basma Alloush [2].
Table of Contents
- Summary
- Applicable Laws
- Relevant Legal Forms
- Specific Questions Regarding Local Law
- Tax Laws
- Knowledgeable Contact
I. Summary
A. Types of Organizations
Australia has a common law system. There are three levels of government: federal, state (including several territories), and local. The federal government, states, and territories all have legislation enabling the creation of nongovernmental, not-for-profit organizations (NPOs).
The most common NPO organizational forms are:
- Incorporated Associations;
- Charitable Trusts; and
- Companies Limited by Guarantee.
Other not-for-profit legal forms, which are outside the focus of this Note due to their limited interaction with foreign grantmakers, include religious organizations, political parties, political movements, and trade unions.
B. Tax Laws
The federal government has responsibility for the income tax, capital gains tax, fringe benefits tax, customs duties, and Goods and Services Tax (GST). State and territory governments are responsible for taxes, such as land, payroll, and stamp duties. Local authorities levy rates and charges. At each level of government, NPOs are, to varying degrees, exempt from taxation. (One intended function of the ACNC Act, discussed below, is to harmonize and streamline state regulation of NPOs.)
In general, a natural or legal person, including a company, is entitled to a deduction from assessable income for cash donations over Australian Dollar (AUD) $2 to certain NPOs, public funds, public authorities, and specified persons. To be deductible, gifts of property must have a value exceeding AUD $5,000 as valued by the Commissioner of Taxation, unless they are publicly listed shares. [1]
The Australian Taxation Office (ATO) [3]has in recent years vastly increased the amount of information readily accessible on the taxation of NPOs and incentives for philanthropy. It maintains a comprehensive website containing legislation, cases, policy statements, and plain English fact sheets and guides. The ACNC also has a growing set of resources and tools on its website [4].
II. Applicable Laws
Australia is a federal system with laws at the federal, state/territorial, and local level applicable to NPOs. In addition, a majority of states and territories have legislation regulating fundraising, and each attorney general has inherent responsibility to supervise charitable trusts.
The Australian Charities and Not-for-profits Commission Act 2012 (ACNC Act) governs eligibility of a not-for-profit entity to be registered as a charity, and it establishes governance standards and reporting requirements that registered organizations must meet to maintain their registration. Registration is a prerequisite for access to Commonwealth tax concessions and for other purposes. The ACNC came into effect on 3 December 2012, new governance standards for charities became operational 1 July 2013, and the statutory definition of charity established by the Charities Act 2013 came into effect on 1 January 2014.
Key legislation includes:
Commonwealth Acts
- A New Tax System (Goods and Services Tax) Act 1999 [5]
- Commonwealth Electoral Act 1918 [6]
- Corporations Act 2001 [7]
- Income Tax Assessment Act 1936 (ITAA 1936) [8]
- Income Tax Assessment Act 1997 (ITAA 1997) [9]
- Racial Discrimination Act 1975 [10]
- Australian Charities and Not-for-profits Commission Act 2012 (ACNC Act) [11]
- Charities Act 2013 [12]
State and Territory Acts
Australian Capital Territory (ACT)
- Associations Incorporation Act 1991 [13]
- Charitable Collections Act 2003 [14]
- Discrimination Act 1991 [15]
- Perpetuities and Accumulations Ordinance 1985 [16]
New South Wales (NSW)
- Anti-Discrimination Act 1977 [17]
- Associations Incorporation Act 1984 [18]
- Associations Incorporation Act 2009 [19]
- Charitable Fundraising Act 1991 [20]
- Charitable Fundraising Act Regulation 1998 [21]
- Charitable Trusts Act 1993 [22]
- Perpetuities Act 1984 [23]
- Trustee Act 1925 [24]
Queensland (Qld)
- Anti-Discrimination Act 1991 [25]
- Associations Incorporation Act 1981 [26]
- Charities Funds Act 1958
- Collections Act 1966 [27]
- Collections Regulation 1998 [28]
- Education (General Provisions) Act 1989 [29]
- Education (General Provisions) Act 2006 [30]
- Trusts Act 1973 [31]
South Australia (SA)
- Associations Incorporation Act 1985 [32]
- Charitable Trusts Procedure Act 1922
- Collections for Charitable Purposes Act 1939 [33]
- Public Charities Funds Act 1935 [34]
- Trustee Act 1936 [35]
Tasmania (Tas)
- Associations Incorporation Act 1964 [36]
- Collections for Charities Act 2001 [37]
- Perpetuities and Accumulations Act 1992 [38]
- Trustee Act 1898 [39]
- Variation of Trusts Act 1994 [40]
- Variation of Trusts Regulations 1994
- Variation of Trusts Regulations 2004 [41]
Western Australia (WA)
- Associations Incorporation Act 1987 [42]
- Charitable Collections Act 1946 [43]
- Charitable Trusts Act 1962 [44]
- Trustees Act 1962 [45]
- Vocational Education and Training Act 1996 [46]
Victoria (Vic)
- Associations Incorporation Act 1981 [47]
- Charities Act 1978 [48]
- Education Act 1958 [49]
- Perpetuities and Accumulation Act 1968 [50]
- Trustee Act 1958 [51]
Additional information resources may be found at the end of this Note. [3]
III. Relevant Legal Forms
A. General Legal Forms
Incorporated Associations
Incorporated associations are membership-based NPOs created under the legislation of a particular state or territory. An incorporated association can take the form of a society, club, or institution. They cannot be formed for pecuniary gain or trade and can only carry out lawful objects. [4] There are approximately 136,000 such organizations. This type of legal structure is used mainly by small sporting clubs and community organizations.
Charitable Trusts
The common law of each state and territory allows for the creation of charitable trusts, with some modification provided by the trust legislation of each state. A charitable trust, by definition, is not charitable unless its assets and property are used solely for the advancement of religion, relief of poverty, advancement of education or other purposes beneficial to the community (but always in the public benefit). [Charitable Trusts Act 1962 (WA), Charitable Trusts Act of 1993 (NSW), Charitable Trusts Procedure Act 1922 (SA)] Often a company limited by guarantee acts as a trustee of a charitable trust.
Companies Limited by Guarantee
The federal government's Corporations Act 2001 [52] permits the incorporation of companies limited by guarantee, most of which are not-for-profit. A company limited by guarantee is modeled on the English company limited by guarantee. It has no shareholders, but instead has members who guarantee to pay a certain sum to creditors if, upon dissolution, the company is unable to pay its debts. (The guarantee sum is found in the constitution of the company and is usually quite nominal.) It is treated as a public company with a higher standard of regulation than that for proprietary or private companies.
The company limited by guarantee was a popular corporate, not-for-profit structure before the introduction of the incorporated association form in the 1980s. There are currently about 12,400 of these companies in Australia, and they can be formed for any lawful purpose. In practice, however, their formal objects, as stated in their constitution, often restrict their purposes. [5]
B. Public Benefit Status
The Charities Act 2013, whichcommenced on 1 January 2014, addresses entities that directly or indirectly serve the public benefit. The purpose of the Act is to provide a statutory definition of "charity" and "charitable purpose" for the Commonwealth (not states and territories). [6] Prior to the Act's commencement, the definition of charity in Australia was dependent on the common law and on the Statute of Charitable Uses 1601. Section 5 of the Act defines a charity as an entity:
(a) That is a not-for-profit entity; and
(b) All of the purposes of which are:
(i) Charitable purposes... that are for the public benefit...; or
(ii) Purposes that are incidental or ancillary to, and in furtherance or in aid of,
purposes of the entity covered by subparagraph (i); and...
(c) None of the purposes of which are disqualifying purposes...; and
(d) That is not an individual, a political party or a government entity.
Section 3(1) provides that "not-for-profit entity"has the same meaning as that found in the Income Tax Assessment Act 1997 (Cth). Section 6 addresses "purpose for the public benefit," which it defines as a purpose directed to a benefit which is available to members of the general public or a sufficient section of the general public. [Charities Act Section 6(1)(b)] "Sufficiency"is to be measured by the surrounding circumstances, including the numerical size of the share of the general public involved. [Charities Act Section 6(4)]
There is a special presumption of public benefit for certain groups and activities, such that the public benefit test set forth in Section 6(1)(b) does not apply. These include:
- Relief of persons in necessitous circumstances (who may number only one or a few); [Charities Act Section 8]
- Indigenous groups (e.g. who may all be related by blood). [Charities Act Section 9(1)] These groups must be in receipt of an amount (cash or non-cash) under the provisions of the Native Title Act 1993 (Cth), or relating to traditional indigenous rights of ownership, occupation, use or enjoyment of land; [Charities Act Section 9(2)]
- Open and non-discriminatory self-help groups. [Charities Act Section 10(1)] These groups must a) have an open and nondiscriminatory membership; b) have the purpose of assisting individuals affected by a particular disadvantage or discrimination, or by a need that is not being met; c) be made up of, and controlled by, individuals who are affected by the disadvantage, discrimination or need; d) have all of the entity's criteria for membership related to its purpose; and e) have the entity's membership open to any individual who satisfies the criteria.
- Closed and contemplative religious orders who offer prayerful interventions at the request of members of the general public. [Charities Act Section 10(2)]
In addition, certain purposes are presumed to be for the public benefit. [Charities Act Section 7] These are:
a) Preventing and relieving sickness, disease, or human suffering;
b) Advancing education;
c) Relieving the poverty, distress, or disadvantage of individuals or families;
d) Caring for and supporting the aged or individuals with disabilities; and
e) Advancing religion.
"Charitable purposes" are defined in Section 12. (The purposes in this Section also embrace those in
Section 7.) The purposes are:
a) Advancing health;
b) Advancing education;
c) Advancing social or public welfare;
d) Advancing religion;
e) Advancing culture;
f) Promoting reconciliation, mutual respect and tolerance between groups of individuals that are in Australia;
g) Promoting or protecting human rights;
h) Advancing the security or safety of Australia or the Australian public;
i) Preventing or relieving the suffering of animals;
j) Advancing the natural environment;
k) Any other purpose beneficial to the general public that may reasonably be regarded as analogous to, or within the spirit of, any of the purposes mentioned in paragraphs (a) to (j);
l) Promoting or opposing a change to any matter established by law, policy or practice in the Commonwealth, a State, a Territory or another country, if:
i.) in the case of promoting a change—the change is in furtherance or in aid of one or more of the purposes mentioned in paragraphs (a) to (k); or
ii.) in the case of opposing a change—the change is in opposition to, or in hindrance of, one or more of the purposes mentioned in those paragraphs.
These purposes may be directed toward something in Australia or overseas. [Charities Act Section 12(3); see also Sections 14-17] Any purpose that was considered charitable prior to the commencement of the Charities Act 2013, and to which the paragraphs of this definition do not apply, is also considered charitable. [Schedule 2, Item 7 of the Charities Act (Consequential Amendments and Transitional Provisions) Act 2013 (Cth)] [7]
A disqualifying purpose is dealt with in Section 11. Such purposes include: a) the purpose of engaging in, or promoting, activities that are unlawful or contrary to public policy; or b) the purpose of promoting or opposing a political party or a candidate for political office. [8]
For the most part, the Australian states and territories have not defined "charity" or "charitable purposes" in legislation but have left it to the courts to apply common law. However, in some jurisdictions there are statutory definitions, which, to varying degrees, expand or modify the common law definition.
IV. Specific Questions Regarding Local Law
A. Inurement
Incorporated Associations
Although the legislation in each Australian jurisdiction is slightly different, an association may only be incorporated for a lawful purpose, "but not for pecuniary gain of its members." Thus distributing "dividends" or "income" to members is not permitted. Some jurisdictions limit a member's remuneration or pecuniary gain to the amount that the person would have been entitled to receive had the person not been a member of the association. [Associations Incorporation Act 1991 (ACT) Section 4.1]
In most jurisdictions, there is no explicit prohibition on paying committee or board members, and the legislation is silent on excess benefits. There are also no specific provisions regulating the compensation of senior employees. Some licenses, such as fundraising approvals, may consider such matters in their grant. Common law is clear that excessive benefits would breach a committee or board member's fiduciary duties to the corporate body.
Charitable Trust
Under common law, a charitable trust cannot distribute dividends or similar forms of income. In most jurisdictions, trustees cannot seek remuneration unless so authorized by the trust deed, and such remuneration is subject to review by the courts. In other jurisdictions, however, there are no specific provisions regulating the compensation of senior trust employees. In general, trustees may be removed from duties for "misconduct and mismanagement," [9] [53] and common law regulates conflicts of interest, which are strictly dealt with under the law of trusts.
Australia does have a history of private companies providing professional trustee services (trustee companies). Trustee companies are regulated by the federal government, under special laws that restrict their fees, and such matters are supervised by the courts or the attorney general. [10]
Company Limited by Guarantee
A company limited by guarantee can be incorporated for any lawful purpose. There are no restrictions in the Corporations Act 2001 against such a company distributing income to its members. However, traditionally there are few such distributions, as the company's constitution usually prohibits them.
B. Proprietary Interest
Incorporated Association
Although the legislation in each Australian jurisdiction is slightly different, an association is prohibited from having capital of the association divided into stock or shares held by members. In addition, associations are prohibited from holding property in which members have a disposable interest, directly or otherwise. [Association Incorporation Act 1991 (ACT) Section 14 [54], Association Incorporation Act 1984 (NSW) Section 7 [55], Association Incorporation Act 1981 (Qld) Section 5(1)(e) [56]]
Company Limited by Guarantee
The corporate entity is the legal owner of the corporate property. A tax-deductible gift is absolute without conditions, and donors cannot under ordinary circumstances receive their gift back. Australian tax law does not permit donors to claim a tax deduction for a so-called "gift" in which they retain special rights or benefits. They could conceivably give property to an NPO and retain some interest or benefit, but they would not receive a tax break.
Section 30-220 of the ITAA 1997 [57] (inserted by Act No. 121 of 1997, and amended by Act No. 176 of 1999), in conjunction with Subsection 78A(5) of the ITAA 1936 [58], allows a donor a reduced tax deduction in cases where the donee does not, under the terms and conditions of the gift, have full title, custody, or control of the property.
Charitable Trust
The trustees of a charitable trust hold legal title to any trust property strictly for the purposes of the trust. Moreover, it would generally be a breach of fiduciary duty for a trustee to have any other interest in trust property. Trust property must be owned and fully conveyed to the trustees.
C. Dissolution
Incorporated Association
There are various rules governing the distribution of assets upon dissolution of an incorporated association. For example, distribution of assets to members upon dissolution is clearly prohibited in the Australian Capital Territory. [Association Incorporation Act 1991 (ACT) Section 92 [59]], New South Wales [Association Incorporation Act 1984 (NSW) Section 53 [60]], and South Australia [Associations Incorporation Act 1985 (SA) Section 43 [61]] Queensland, however, is not clear on the prohibition of distribution of assets upon dissolution, stating that distribution is subject to agreement or in accordance with the association's governing documents without restrictions. [Associations Incorporation Act 1981 (Qld) Section 92 [62]] However, in most cases where associations are exempt from income tax, the taxation authorities insist on a clause in the association's constitution that requires that the assets be distributed cy pres (i.e., to another entity with the same or similar objectives) to an entity of the same tax classification.
Company Limited by Guarantee
If a company limited by guarantee is wound up with surplus assets, the constitutional provisions of the individual company determine the distribution of the surplus. However, in most cases where such companies are income tax exempt, the taxation authorities insist on a clause in their constitutions which directs the assets cy pres to another entity of the same taxation classification.
Charitable Trust
A charitable trust exists in perpetuity. If it has surplus assets or cannot achieve its purposes, then the court will apply the distribution of surplus assets cy pres. [Charitable Trusts Act 1993 (NSW) Section 9 [63], Charitable Trusts Act 1962 (WA) Section 7 [64]]
D. Activities
1. General Activities
Incorporated Association
The purposes of the association must be lawful. Some jurisdictions require associations to be formed for certain purposes relating to community and sporting objectives. Other jurisdictions focus on whether the association is "not for pecuniary gain of its members" as the primary distinguishing feature.
Company Limited by Guarantee
There is broad discretion for a company limited by guarantee to pursue any lawful purpose.
Charitable Trust
A charitable trust must be formed for purposes regarded as charitable in the narrow English tradition, comprising: advancement of religion, relief of poverty, advancement of education, or other purposes beneficial to the community (but always for the public benefit). [See Section III (B) above, Charitable Trusts Act 1962 (WA) Section 5(4) [65]]
2. Public Benefit Activities
Only charitable trusts are required to serve the public benefit, as discussed in the previous section. [See also Charitable Trusts Act 1962 (WA) Section 5(4) [65]] However, all organizational forms are permitted to engage in public benefit activities.
3. Economic Activities
In May 2011, the federal government announced that it would reform tax concessions provided for unrelated commercial activities of NPOs. The Assistant Treasurer released a consultation paper on the issue, "Better Targeting of Not-for-Profit Tax Concessions,"and a bill on the matter was pending submission to Parliament. However, with a change of federal government in September 2013, the proposed bill lapsed and the government indicated that it would not pursue it further.
Incorporated Association
State jurisdictions differ on the amount of commercial and/or unrelated business an incorporated association may conduct. In practice, however, governing legislation is construed to mean that associations are prohibited from having economic activities as their primary purpose.
Company Limited by Guarantee
There are no specific restrictions on a company limited by guarantee's business or economic activities.
Charitable Trust
The trustees of a charity trust must only conduct commercial transactions that are within the scope of the charitable purposes of the particular trust. For example, a charitable school or hospital could charge tuition fees or surgery fees.
E. Political Activities
Under state and federal legislation, bodies that seek to be political parties are required to register under special legislation. The expression of views by not-for-profit organizations on what are considered to be political or electoral matters may trigger legal obligations under the Commonwealth Electoral Act 1918. From the 2006-07 financial year and after, third parties, such as not-for-profit organizations, that engage in political expression have three basic compliance obligations under the Electoral Act, as amended:
- Inclusion of authorization statements on certain publications that contain "electoral matter" [Sections 328 & 328A [66]];
- Annual disclosure of "political expenditure," if such expenditure exceeds AUD $10,000 [Section 314AEB [67]]; and
- Annual disclosure of gifts of AUD $10,000 or more that are used to enable such "political expenditure" [Section 314AEC [68]]. [11]
The decision of the High Court in the case of AID/WATCH Incorporated v Commissioner of Taxation [2010], provided clear support for the ability of organizations with charitable status to lobby or advocate. [12] The Australian Tax Office (ATO) impact statement [69]on that case and the released ATO draft tax ruling, which outlines the Tax Commissioner's view on the definition of charity (Taxation Ruling TR 2011/4, Income tax and Fringe Benefits Tax: Charities [70]), includes a section on political purposes from paragraphs 70-73. The Australian Charities and Not-for-profits Commission (ACNC) also has material on its website [71] related to advocacy by charities.
F. Discrimination
Although there is no federal law prohibiting racial and ethnic discrimination in private schools, schools are clearly and expressly covered by applicable state anti-discrimination legislation. For example, in Queensland, The Anti-Discrimination Act, Part 4, Division 3, Section 37 [72] provides that educational authorities must not discriminate with respect to student admissions (Section 38) or in terms of ongoing enrollment or exclusion of students (Section 39), though private discrimination is allowable for religious schools solely on the basis of religion. In general, non-state schools, such as independent schools that are accredited or provisionally accredited under the Accreditation of Non-State Schools Act, 2001 [73], may discriminate on any grounds other than race or disability. In other words, private schools cannot discriminate in accepting students or the terms by which they provide education to them, on the grounds of race or disability.
G. Control of Organization
Australian charities may be established by natural or legal persons, both domestic and foreign. Therefore, it is possible that an Australian NPO may be controlled by a for-profit entity or an American grantor charity.
V. Tax Laws
A. Tax Exemption
Division 50 of The Income Tax Assessment Act 1997 (ITAA) exempts certain classes of NPOs from income tax. It is administered by the Australian Taxation Office (ATO), which is the responsibility of the Federal Treasurer. The ATO has moved to a self-assessment regime, and NPOs are required annually to self-assess whether they fall within the exempt categories.
The Australian Charities and Not-for-profits Commission (ACNC) commenced operations on 3 December 2012. The ACNC is responsible for determining the legal status of groups seeking charitable, public benevolent institution, and other not-for-profit benefits on behalf of all Commonwealth agencies. Once the ATO receives notice of charitable status of an organization from the ACNC, it then proceeds to examine the organization's specific conditions for tax exemption.
The categories of exemptions are fairly broad and the exemption covers all income however derived. Exemption should not be confused with gift deductibility, as quite different tests and categories apply.
The categories of exempt organizations include:
- Religious, scientific, charitable or public educational institutions;
- Public and non-profit hospitals;
- Hospital and medical benefits organizations;
- The Thalidomide Foundation;
- Trade unions and associations of employers;
- Friendly societies;
- Associations for musical purposes, art, science or literature;
- Encouragement and promotion of games or sport and animal races;
- Community service associations;
- Associations for the development of aviation, agriculture, pastoral, horticultural, viticultural, manufacturing or industrial resources of Australia; and
- A fund established by a will or trust for public charitable purposes or scientific research through a public university or hospital.
There are some special exemption conditions for charitable institutions. A charitable institution can be entitled to exempt status if it satisfies at least one of three tests:
- It has a physical presence in Australia and, to the extent it has a physical presence in Australia, it pursues its objectives and incurs its expenditures principally in Australia; and it is a deductible gift recipient; or [13]
- It is prescribed by law in the income tax regulations, and it is located outside Australia and is exempt from income tax in its country of residence; or
- It has a physical presence in Australia but incurs its expenditures and pursues its objectives principally outside Australia. [See ITAA Division 50 [74].]
To numerous exemption provisions in the ITAA, Schedule 11 of Tax Laws Amendment (2013 Measures No. 2) Act 2013 further added that:
The entity must:
(a) Comply with all the substantive requirements in its governing rules; and
(b) Apply its income and assets solely for the purpose for which the entity is established. [14]
There are some special exemption conditions for charitable funds. To be entitled to endorsement, all charitable funds must be applied to the purposes for which they were established. Some funds will also need to satisfy further tests; this depends on whether the charitable fund was:
- Established by will before 1 July 1997, and if so, what assets it has received since that date, or
- Established in Australia after 1 July 1997.
These additional tests are very complex and beyond the scope of this Note.
Further information in "plain English" can be found on the ATO web site [3]. Particular note should be taken of a publication available on the site, the Income Tax Guide for Nonprofit Organizations [75], which deals extensively with income tax exemption. The exempt charitable status of an Australian organization for federal income tax purposes can be quickly determined by searching on the ACNC website [4].
B. Deductibility of Charitable Contributions
Classes of organizations and specifically named organizations described in Division 30 of the Income Tax Assessment Act 1997 (ITAA) can be the recipients of tax deductible gifts, some subject to further conditions. Sub-Division 30-A of the Act specifies:
- Who the recipient of the gift or contribution can be;
- The type of gift or contribution that a donor can make;
- How much the donor can deduct for the gift or contribution; and
- Special conditions that apply.
Sub-Division 30B of the Income Tax Assessment Act 1997 is organized around thirteen general categories of deductible gift recipients under the Act. These include:
- Health;
- Education;
- Research;
- Welfare and rights;
- Defense;
- Environment;
- Industry, trade and design;
- The family;
- International affairs;
- Sports and recreation;
- Philanthropic trusts;
- Cultural organizations; and
- Other recipients.
Under each general category the tax statute lists specific organizations or specific classes of organizations that are eligible to receive tax deductible donations. [15]
The classes of organizations eligible to be deductible gift recipients are either:
- Institutions;
- Public funds; or
- Public authorities. [16]
These terms are not defined in the legislation and have been interpreted by the courts. An institution has been defined as "an establishment, organization, or association, instituted for the promotion of some object, especially one of public utility, religious, charitable, educational etc." [ATO website, Section on "Definitions - Income Tax Guide for Non-Profit Organisations" [3]]
Funds are solely grantmaking bodies, and authorities are usually controlled by government. [17]
Type of Gift
Until 1 July 1999, generally only certain types of gifts were tax-deductible under Division 30. These included:
- Monetary gifts of AUD $2 or more;
- Property purchased by the donor less than 12 months before the gift was made; and
- Trading stock disposed of outside the ordinary course of business.
After 1 July 1999, some provisions were relaxed to permit an income tax deduction of property worth more than AUD $5,000, regardless of when or how the property was acquired, as is discussed in the next section.
For a gift to be a tax-deductible donation and claimed as an income tax deduction in individual income tax returns, the gift must usually have the following characteristics:
- It is made voluntarily;
- It does not provide a material benefit to the donor; and
- It essentially arises from benefaction, and proceeds from detached and disinterested generosity.
Generally, for a payment to be considered a gift it must be unfettered; that is, there must be no obligation to do anything in recognition of the gift and no expectation on the part of the donor to receive anything in return for the donation.
Gifts with conditions may be disallowed as deductions when there is an arrangement whereby:
- Its value to the donee institution is less than the value of the property at the time the gift is made;
- The donor (or an associate) obtains a collateral benefit in connection with the gift; or
- The donee institution undertakes to acquire property from the donor or an associate of the donor.
Recent amendments have made limited provisions for "contributions" where some minor value is received by the contributor, such as for political memberships to a capped limit and minor benefits involving fundraising dinners and auctions.
Amount of Deduction
Generally every person, whether an individual, the trustee of a trust estate or superannuation fund, a partnership or a company, and whether a resident or non-resident of Australia, is entitled to a deduction from assessable income for individual gifts of AUD $2 or more, made during the financial year to nominated funds, authorities, institutions, or bodies or classes of them, or specified persons. Gifts of property, as discussed in the previous section, are required to have a value over AUD $5,000 as valued by the Commissioner of Taxation. Gifts of shares traded on a public stock exchange are now deductible even if under AUD $5,000 in value.
There is generally no cap for the gift deduction, with the exception that the deduction must not cause an overall tax loss. The exceptions to this statement are discussed below under special gift situations. Where there is a gift of joint property, the taxpayer can deduct so much of the gift as is reasonable having regard to the taxpayer's interest in the property.
As a further incentive to encourage philanthropy, beginning on 1 July 1999, donors have been permitted to spread their deductions over a five-year period for cultural, environmental and heritage gifts. All deductions can be spread over a five-year period from 1 July 2002.
Section 30-220 of the ITAA 1997 [57] (inserted by Act No. 121 of 1997, and amended by Act No. 176 of 1999), in conjunction with subsection 78A(5) of the ITAA 1936 [58], allows a donor a reduced tax deduction in cases where the donee does not, under the terms and conditions of the gift, have full title, custody, or control of the property.
Special Conditions
Most categories of deductible gift recipients have additional conditions, such as that the fund, authority, institution, or organization must: be endorsed as a gift-deductible recipient by the Commissioner of Taxation; issue appropriate receipts for donations; conduct self-reviews of its status; and be 'in Australia.' Some less frequent special conditions are that donations will only be deductible if made between certain dates or for particular purposes of the organization.
Further information in plain English can be found on the ATO web site [3]. Particular note should be taken of a publication available on the site, the GiftPack [76], that deals extensively with gifts, donors, and donees. It also includes checklists. The gift-deductible status of an Australian organization can be quickly determined by searching on the Australian Business Number database [77].
Finally, most companies claim "gifts" or "sponsorships" as a cost of doing business – which is tax deductible – rather than claiming a deduction as a gift. The reason is that it is significantly easier under the Australian system to claim these transfers as business expenses (a business can provide funds to a much wider range of organizations) than to prove that they are gifts (which must flow to a restricted class of organizations).
C. Goods and Services Tax
A Goods and Services Tax (GST) was introduced into Australia for the first time on 1 July 2000, as part of A New Tax System (Goods and Services Tax) Act [78]. Key features affecting NPOs are summarized below:
- GST is a broad-based tax of 10 percent on the supply of most goods and services consumed in Australia.
- Non-commercial supplies by charities such as charitable activities are not subject to GST.
- Charities must register for GST if their annual turnover is AUD $100,000 or more and they may choose to register if their annual turnover is lower.
- Registered charities can claim credits for the GST included in the price of goods and services they buy during the process of providing their GST-free supplies.
- Foreign grants to an Australian organization may be subject to GST, depending on the nature of the grant or gift and where any services are to be performed as a result of the grant or gift.
Further information about GST and gifts/grants and supply of goods and services from outside Australia can be found on the ATO web site [3].
D. Import Duties
Imported goods are subject to duty and/or GST. In general, goods donated or bequeathed by a person, company, or organization domiciled or established outside of Australia to an organization established in Australia for the purpose of performing "work of a philanthropic nature" are exempt from customs duties [Customs Tariff Schedule 4, Items 23A and 23B] In addition, as prescribed by law, goods that have been "donated or bequeathed to the public" or to a public institution, are exempt from customs duties. There is some ambiguity about the scope of these exemptions, however, because the terms "work of a philanthropic nature" and "donated or bequeathed to the public" are not well-defined. Customs duty rates vary and depend on a number of factors such as type of goods and country of origin. General inquiries can be directed to firstname.lastname@example.com [79].
There are no customs concerns on monetary transfers via the banking system. However, persons carrying cash amounts of AUD $10,000 or more (or the foreign equivalent) must be declared to the Customs Service.
E. Foreign Organizations and Grants
Registration and Regulation
Foreign incorporated organizations that carry on business in Australia may be required to register with the Australian Securities and Investment Commission [80]. This process involves a simple identification form, the payment of a fee, and the filing of a constitution and foreign incorporation papers.
Foreign bodies that earn income in Australian may be required to register under taxation regulations.
Foreign Grants
The flow of funds from overseas is generally free from regulation apart from required reporting for large foreign currency transactions.
F. Double Tax Treaties
A double taxation treaty [81] exists between the United States and Australia.
VI. Knowledgeable Contact
Prof. Myles McGregor-Lowndes: firstname.lastname@example.com [82]
The Australian Centre for Philanthropy and Nonprofit Studies
Queensland University of Technology
GPO Box 2434
Brisbane Qld 4001
Tel (07) 381382936 Fax (07) 381389131
[1] As of January 2017, $1.00 is approximately AUD 1.38.
[2] In 2013 the incoming government proposed a bill to repeal the ACNC Act and abolish the ACNC, but as of August 2015 has not settled on a replacement or its details. The Australian Charities and Not-for-profit Commission (Repeal) (No. 1) Bill 2014 (the "No. 1 Bill") introduced into Parliament on 19 March 2014, initiated an unusual process intended to occur in two stages to repeal the ACNC Act and associated legislation. Reference is made in the No. 1 Bill to an Australian Charities and Not-for-profits Commission (Repeal) (No.2) Bill 2014 ("the No. 2 Bill") to be introduced at some later date. Part 1, Schedule 1 to the No. 1 Bill repeals the ACNC Act, but will not come into effect until Schedule 1 to the No. 2 Bill commences. As of September 2014 the No. 2 Bill has not been introduced, and thus the timing of the repeal is uncertain. Updates on the progress of the legislation can be found at http://www.aph.gov.au/ [83]. The Government Minister responsible for the No. 1 Bill indicated in January 2015 that it was not a priority for the government at this time.
[3] For more information, please see: The Australian Nonprofit Sector Legal and Accounting Almanac(2012) [84];Not-for-profit Public Consultations [85];and Australian Charities and Not-for-Profits Commission website [4].
[4] See Sections 4 and 15, Associations Incorporation Act 1991 (ACT); Subsection 7(2), Associations Incorporation Act 1984 (NSW); Section 5, Associations Incorporation Act 1981 (Qld); Section 18(5), Associations Incorporation Act 1985 (SA); Section 2, Associations Incorporation Act 1964 (Tas); Section 4, Associations Incorporation Act 1987 (WA); Section 3, Associations Incorporation Act 1981 (Vic).
[5] The commencement of the ACNC Act in 2012 and its governance regulations eliminate many of the governance provisions of the Corporations Act 2001 when a charitable company limited by guarantee registers with the ACNC as a charity. Further information about this is available from the ACNC website [86].
[6] The Charities Act 2013, effective 1 January 2014,modernizes and provides greater clarity and certainty about the meaning of charity and charitable purpose.The Act is available here [12].
[7] Schedule 2 of the Charities Act 2013 also commenced on 1 January 2014.
[8] In relation to Paragraph (a), public policy includes the rule of law, the constitutional system of government of the Commonwealth, the safety of the general public, and national security. However, activities are not contrary to public policy merely because they are contrary to government policy. Paragraph (b) does not apply to the purpose of distributing information or advancing debate about the policies of political parties or candidates for political office (such as by assessing, critiquing, comparing or ranking those policies).
[9] "Misconduct and mismanagement" includes the remuneration of persons acting in the affairs of the charitable trust concerned, or for administrative purposes, by payments that are excessive in relation to the duties of the persons so acting [Charitable Trusts Act 1993 (NSW) Section 7(5 [87])]
[10] Schedule 2 of the Corporations Legislation Amendment (Financial Services Modernisation) Act 2009 inserted Chapter 5D (Licensed trustee companies) into the Corporations Act 2001. Chapter 5D implements the transfer of trustee company regulation from the States and Territories to the Commonwealth. The Corporations Legislation Amendment Act came into effect on 6 May 2010.
[11] For further information, please refer to The Australian Nonprofit Legal Almanac [88]at page 102.
[12] AID/WATCH Incorporated v Commissioner of Taxation [2010] HCA 42 (High Court of Australia, 1 December 2010).
AID/WATCH is an incorporated association that researches, monitors, and campaigns about the delivery of overseas aid. It is concerned with promoting the effectiveness of Australian and multinational aid, including investment programs, projects, and policies. AID/WATCH does not deliver aid directly; rather, it produces research reports about Australian aid effectiveness and performs publicity events (such as sending derisory 60th birthday gifts to the World Bank suggesting it was time for the bank to retire).
In its decision, the High Court determined that AID/WATCH was not disqualified from charitable status by virtue of its main purposes, which included generating public debate about the effectiveness of foreign aid. Moreover, there is no general doctrine in Australia to exclude political objects from charitable purposes. The Court also decided that the English case of McGovern v Attorney-General [1982] Ch. 321 does not apply in Australia, and thus there is no general doctrine that excludes "political objects" from charitable purposes (Section 48). The majority decision did issue a note of warning that disqualification of charitable purpose may still occur where a purpose does not contribute to the public welfare, probably by reason of the particular ends and means involved (Section 49).
[13] After the Australian High Court Case of Commissioner of Taxation of the Commonwealth of Australia v Word Investments Ltd [2008]HCA 55, the government announced amendments to the 'in Australia' requirements in Division 50 of the ITAA. The amendments aimed to ensure that Parliament retained the ability to fully scrutinize organizations seeking to pass money to overseas charities and other entities. However, the amending bill lapsed when elections were called in 2013, and the new government has begun a fresh round of consultation on the measures. (A consultation paper, "Restating and Centralising the Special Conditions for Tax Concession Entities," is available here [89].)
[14] See Tax Ruling 2015/1 "Income Tax: special conditions for various entities whose ordinary and statutory income is exempt," available here [90].
[15] Specific organizations have found their way into the statute by persuading Parliament that they deserve the status of deductible gift recipient. There are about 130 such organizations.
[16] There are also named classes of organizations such as public benevolent institutions, higher educational institutions, public authorities for research, and ancillary funds. Although the concept of charitable institution and funds is used to determine income tax exemption, a different classification system is used to determine ability to receive tax-deductible donations.
[17] An organization will not be an 'institution' if it is in the form of a trust that merely manages or holds trust property, or if it is an organization that is established and controlled by family members and friends. A 'public authority' is an agent of the government exercising power or command for the public advantage, such as railway and transport authorities, local governments, and water supply boards. A 'public fund' is a fund that is opened for subscription to the public and to which the public does in fact contribute. In fact, the most notable and common class of organizations is the public benevolent institution. The term 'public benevolent institution' entered the taxation legislation after the English Privy Council overruled the High Court of Australia on the definition of 'charity' in an estate duty case. In Perpetual Trustee Co. Ltd v Federal Commissioner of Taxation [1942] 45 CLR 224 the High Court defined the phrase as a non-profit institution organized for the direct relief of such poverty, sickness, suffering, distress, misfortune, disability, destitution, or helplessness as arouses compassion in the community. Reference to Income Tax Ruling TR 2003/5 available here.


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"I was a lilac sky until you showed up, now I'm a jet...
Next Door~C.H
- by tothemoonxx
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"This time the neighbors next door we trying my patience..what's all that noise anyway???" I woman up to finally see what it is I knock on the door with a tall blonde Boy with blue eyes. "Yes..how may I help you?" He asks I stand there in silence...
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Klingman now works for Warner Brothers Entertainment in the Asia Pacific regional office in Tokyo, managing DVD production and operations for Japan, Taiwan, Hong Kong, Korea, the Philippines, Singapore, Malaysia, Indonesia, Thailand and China. Before graduate school she worked as a production accountant and production manager for various television and film projects in the U.S. and French Polynesia. She was the location production accountant for the CBS remake of "South Pacific," starring Glen Close and Harry Connick Jr., for which she spent three months on the island of Moorea in French Polynesia. She also ran the accounting department for the Emmy Award-winning Angela Bassett TV movie, "The Rosa Parks Story."
In the photo, Klingman poses in her graduation gown. Students were given a choice of modern or traditional dress; Klingman's yukata features dragonflies, a Japanese symbol of good fortune. The photo was taken in the home of Asako Endo, Klingman's host mother, in Kita Uonuma-gun.
"I am more than happy to speak with any BMC students or alumnae who are interested in working or studying in Japan," Klingman says. Contact her via email; for more information, see www.iuj.ac.jp.
Return to profiles page


text:
Browse University of Pittsburgh Press Digital Editions
Browse by:
There are 762 items in this collectionBrowsing Titles starting with l.
Browse by:
There are 762 items in this collectionBrowsing Titles starting with l.
|Author / [Publication date]
|Deverell, William Francis. / [c2005]
|Land of sunshine: an environmental history of metropolitan Los Angeles,
|Lauria-Santiago, Aldo. / [c2004]
|Landscapes of struggle: politics, society, and community in El Salvador
|Gorzelsky, Gwen. / [c2005]
|The language of experience: literate practices and social change,
|Adjaye, Joseph K., 1940- / [c1997]
|Language, rhythm, & sound: Black popular cultures into the twenty-first century
|Heine, Jorge. / [c1993]
|The last cacique: leadership and politics in a Puerto Rican city
|Vroom, Victor Harold, 1932- / [1973]
|Leadership and decision-making
|Mouritzen, Poul Erik. / [c2002]
|Leadership at the apex: politicians and administrators in Western local governments
|Beale, Walter H. / [2009]
|Learning from language: symmetry, asymmetry, and literary humanism,
|Smith, W. Rand, 1947- / [c1998]
|The left's dirty job: the politics of industrial restructuring in France and Spain
|Young, Arthur M. (Arthur Milton), 1900- / [1958]
|Legend builders of the West
|Rodríguez, Ileana. / [2009]
|Liberalism at its limits: crime and terror in the Latin American cultural text,
|Aron, Joan B. / [c1997]
|Licensed to kill?: the Nuclear Regulatory Commission and the Shoreham Power Plant
|Stewart, Donald C. (Donald Charles), 1930-1992 / [c1997]
|The life and legacy of Fred Newton Scott
|Collier, Simon. / [c1986]
|The life, music & times of Carlos Gardel
|Lusztig, Michael, 1962- / [c2004]
|The limits of protectionism: building coalitions for free trade,
|Rescher, Nicholas. / [c1999]
|The limits of science
|Wilder, Robert Jay. / [c1998]
|Listening to the sea: the politics of improving environmental protection
|Legras, Horacio. / [c2008]
|Literature and subjection: the economy of writing and marginality in Latin America,
|Kamen, Charles Samuel, 1939- / [c1991]
|Little common ground: Arab agriculture and Jewish settlement in Palestine, 1920-1948
|Donahue, Patricia, 1953- / [c2007]
|Local histories: reading the archives of composition,
|Monroe, Jonathan, 1954- / [c2003]
|Local knowledges, local practices: writing in the disciplines at Cornell,
|Rescher, Nicholas / [1966]
|The Logic of decision and action
|Colodny, Robert Garland. / [c1977]
|Logic, laws, & life: some philosophical complications
|Parrini, Paolo. / [c2003]
|Logical empiricism: historical & contemporary perspectives
|Sultz, Harry A. / [1972]
|Long-term childhood illness
|Pérez, Louis A., 1943- / [c1989]
|Lords of the mountain: social banditry and peasant protest in Cuba, 1878-1918
|Ottmann, Goetz Frank. / [c2002]
|Lost for words?: Brazilian liberationism in the 1990s
|Rescher, Nicholas. / [1995]
|Luck: the brilliant randomness of everyday life
|Zucker, Stanley, 1936-1988 / [1975]
|Ludwig Bamberger: German liberal politician and social critic, 1823-1899


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Although the focus of this course is to foster a better understanding and assist interested parties in bringing an OTC drug to market under the OTC monograph system, it is always the responsibility of any party marketing an OTC drug to ensure the drug is being legally marketed.
Having completed a review of the course materials, you may determine you cannot legally market your drug in the absence of an application.
For example, if your product's formulation, labeling, dosage form, and/or indications for use do not conform to an applicable OTC drug monograph, and you have elected not to pursue or have not been successful in pursuing either the CP or TEA processes described earlier, you will likely need to submit and obtain FDA approval of an NDA to legally market the product in the United States.


text:
Ask a Lawyer and Get Answers to Your Legal Questions
Dear Customer, thank you for choosing Just Answer. Domestic Partnership serves as an alternative to marriage, the two are by their nature mutually exclusive (see CA Fam. Code 297: http://www.leginfo.ca.gov/cgi-bin/displaycode?section=fam&group=00001-01000&file=297-297.5). To qualify to be married, the two individuals may not already be married http://www.cdph.ca.gov/certlic/birthdeathmar/Pages/MarriageLicenseceremonygeneralinfo.aspx, this includes the Registered Domestic Partnership legal relationship.
To best understand this, think of these relationships as state recognition or categorization of your relationship with your partner. You can be single, a registered domestic partner, or a spouse. The state cannot categorize you in multiple ways for these purposes.
That didn't really answer my question. I read in the Secretary of State website a question about how to terminate a Domestic Partnership and marriage in the same process. That would assume that they would be both DP and Married. Please respond
Yes, you would terminate the DP, then you would be married, you cannot be both at the same time.
Then how would I handle Terminating the DP and waiting 6 months to get married when this would seriously affect my partner's medical coverage if we weren't DP or married for that 6 month waiting period?
If I understand you correctly, you are working with a Social Security issue. To resolve this you need to contact your local social security office and make an arrangement for an appointment in person (it depends on the back up in your office, but plan for a couple of hours in case you need to wait). They will be able to review your Partner's case and help you with dealing with coverage during this 6 month period. If you are unable to get a resolution through the Social Security office, you will need to contact a Social Security attorney to assist you in an appeal (you can do it yourself, but an attorney will help you avoid missing deadlines and move you through the administrative process much more efficiently).
Thank you for responding, but I'm not satisfied with your responses.
What can I address to better assist you?
I don't understand why we cannot just get married to each other since we are actually "married" to each other as Domestic Partners? I did read your first response, but that doesn't really address our issue clearly.
Unfortunately, the state law allowing you to be registered domestic partners does not entitle you to federal benefits. If you are married under state law, you are entitled to federal benefits. The difference between the two is significant as to the benefits. (Please remember, I do not make these rules, they are made by Congress, I can only tell you what they are, I want to give you the rules as accurately as possible, even if they are adverse to your desired outcome so that you can plan accordingly).
If the Secretary of State says you can terminate your Domestic Partnership and Marriage in the same process, that would mean that the would have to be Married and DP at the same time . . . doesn't that make sense to you?
No, terminate means to end - that means your domestic partnership no longer exists.
I feel like I'm spinning my wheels with you. Thank you for the information you provided.
I am sorry that you feel that way. I will try again: You cannot keep your DP and be married at the same time. It is not possible under CA law.
(I truly do want to help as much as possible, and will work with you as best as I can).
I'm sorry you couldn't understand the scope of what I'm trying to accomplish. I am going to sign off now. Thank you William
Hello Ely,
Thank you so much for clarifying what William B. Esq. couldn't.
I would be happy to give you my satisfactory rating.
Since I finished the "chat" with William, my partner and I found the answers about being able to be DPs and Married at the same time. Perhaps you can enlighten William B. Esq. with how you researched this issue so he can give more accurate answers in the future.
Thanks very much and have a great day!


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Keenser (Character)
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|Photos (See all 2 | slideshow)
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- Star Trek Beyond (2016) Played by Deep Roy
... aka "Star Trek 3" - USA (informal title)
- Star Trek Into Darkness (2013) Played by Deep Roy
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- Star Trek (2009) Played by Deep Roy
... aka "Star Trek: The Future Begins" - International (English title) (alternative title), Malaysia (English title), USA (alternative title)
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[Spock Prime and Kirk arrive at a derelict Starfleet outpost, and discover... ]
Scotty: You realize how unacceptable this is?
Spock Prime: Fascinating!
Scotty: Okay, I'm sure you're just doing your job, but could you not have come a wee bit sooner? Six months I've been here, living off Starfleet protein nibs and the promise of a good meal! And I know exactly what's going on here, okay? Punishment, isn't it? Ongoing! For something that was clearly an accident!
Spock Prime: [pleased] You are Montgomery Scott.
James T. Kirk: You know him?
Scotty: Aye, that's me. You're in the right place. Unless there's another hardworking, equally starved Starfleet officer around.
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ST. PETERSBURG, Russia (AP) — Russian President Dmitry Medvedev on Friday condemned the government's heavy hand in the economy and the centralization of power at the Kremlin, comments seen as a challenge to the legacy of his powerful predecessor, Vladimir Putin.
Medvedev's statements in a speech to investors at the annual St. Petersburg International Economic Forum were a strong indication that he wants to distance himself from Putin, Russia's prime minister, in the run-up to next year's presidential election.
Medvedev has been widely seen as the weak half of Russia's ruling tandem, a placeholder while Putin awaits the opportunity to return to the presidency. Putin stepped down in 2008 because the constitution limited him to two consecutive terms; neither he nor Medvedev have announced whether they will run in next March's election.
Medvedev acknowledged that the government's expansion in managing the economy and the centralization of authority in the Kremlin under Putin was necessary in an earlier period of the country's post-Soviet development. But, he said, "this economic mode is dangerous for the country's future."
"The proposition that the government is always right is manifested either in corruption or benefits to 'preferred' companies," he said.
"My choice is different. The Russian economy ought to be dominated by private businesses and private investors. The government must protect the choice and property of those who willingly risk their money and reputation."
Putin's 2000-2008 presidency focused on concentrating power in the Kremlin away from the regions and raising the government's influence in the economy, particularly in the lucrative oil and gas sectors.
While Putin has hailed stability fueled by high oil prices as a major achievement of his time in office, Medvedev on Friday attacked the whole concept, warning that attempts to preserve stability could lead to stagnation.
Medvedev said that the country must begin to attack the problem immediately to avoid "the point of no return from the (economic) models that are moving the country backwards."
"Corruption, hostility to investment, excessive government role in the economy and the excessive centralization of power are the taxes on the future that we must and will scrap," he said.


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Hey there, time traveller!
This article was published 6/6/2013 (1505 days ago), so information in it may no longer be current.
Former chairman of the Manitoba Public Utilities Board, Graham Lane, continues as an outspoken critic of Manitoba Hydro's plans for supplying electricity to the next generation of Manitobans (Manitoba Hydro's halcyon days are gone, Free Press, May 4).
Perhaps his most disturbing charge is Hydro "will not seriously consider other options to meet future increased domestic electricity demand." This is simply incorrect. In fact, in the upcoming public review by the PUB, we will be presenting an analysis of seven different development scenarios, including natural gas as the base case, with gas-wind, gas-hydro, all-hydro portfolios and multiple assumption scenarios considering capital costs, interest rates and energy price forecasts and more, such that a total of 189 possibilities will be reviewed.
After examining the options, Manitoba Hydro has determined its proposed development of additional hydroelectric generation with increased transmission to the U.S. (providing not only export capacity but also import capability in drought or emergency) is the best one for our customers, resulting in the lowest electricity rates in future years. It is also the best option from an environmental perspective.
While it is true the PUB panel members are not utility experts, they hire expert advisers to assist them, and the board is being augmented for this specific review with respected members from the Manitoba business community. As well, interveners in the process will be granted funding in part to allow them to hire their own experts to review the Hydro plan.
It is curious that Mr. Lane should be skeptical that the PUB, the entity he once chaired, is not capable of assessing the validity of Hydro's plans. We have been working to build a healthy, constructive relationship with the new PUB chairman and board members, and in particular are progressing toward a mutually acceptable agreement for the review of commercially confidential information, a dispute that ended up in the courts under Mr. Lane's tenure at the PUB.
Contrary to Mr. Lane's assertions, our customers should note electricity demand in Manitoba continues to grow. Manitoba Hydro must be in a position to meet the requirements of our domestic customers.
Utility customers in the U.S. have committed to firm contracts for Manitoba hydroelectricity at attractive prices -- based on the environmental attributes of hydro, and also on their preference for diversity of supply so they are not subject to fuel-price volatility associated with natural gas.
Hydro's economic analysis of the development options is based on the current low price for natural gas and uses consensus forecasts of future prices.
Existing long-term export contracts continue to yield double the price charged to Hydro's largest industrial customers in Manitoba, the ones most directly comparable to the export customers.
While electricity spot-market prices have been low recently, spot-market prices continue to fluctuate; in the most recent six-month period, spot-market prices rose 46 per cent compared to the same period the year before.
It has historically been the case and is well understood, that large capital projects, such as hydroelectric generating stations, lose money in the first years of operation but become profitable over the long lifetime of the project. The proof is the existing Manitoba Hydro system -- capital-intensive hydroelectric developments resulting in the low-cost utility Manitobans currently enjoy. Comments about Wuskwatim "losing money" are misleading.
Mr. Lane criticizes Hydro for spending money on the proposed hydro projects in advance of any review and approvals. Part of this spending is required for technical and environmental assessments for engineering and regulatory purposes. The rest is to support partnership arrangements with First Nations who will be affected by the projects. While it certainly costs money to engage with and support participation by First Nations, it is no doubt an improvement on the approach used in the 1960s and 1970s that has resulted in Manitoba Hydro paying almost $1 billion in compensation and mitigation after the projects were in place.
Bipole III will not result in a domestic rate increase of 30 per cent. While we have recently applied for electricity-rate increases and expect to have to do so in the future, both to pay for new generating capacity and also to rebuild existing infrastructure, we are confident Manitobans will still be paying among the lowest electricity rates in Canada.
Our preferred development plan will be shown to be the most economic option for Manitobans and, in addition, will provide more than 31,000 person-years of employment, much of which will be in the north and create economic activity and training opportunities that will greatly benefit aboriginal residents of the north.
Manitoba Hydro agrees that the multibillion development plan deserves serious attention and a full airing of the proposal in a public forum. We suggest judgment be reserved until the proposal has been presented, analyzed and challenged in the appropriate public forum.
Scott Thomson is the president and CEO of Manitoba Hydro.


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Who cares about any of that?
Look, Gary….no one expected you to truly be positive about McCrory. Who here didn't think your previous "nice things" weren't B.S.? I mean, hey…let's be honest here. You're a democrat and get your livelihood from that ilk. There's nothing good for yourself that you can achieve by being supportive of McCrory, or even "nice"..I mean, after all, he's a republican. So……give us a break, my man.
If we had a republican govenorship for most of the past 100 years, do you think for one moment that if a democrat won as governor that he'd just be all accepting on keeping republicans? This post is so ludicrous and disengenuous, it's pathetic.
Sad…and I mean S.A.D.
And, what proof do you have about Art Pope & Co. being in control of McCrory's administration? Nice rhetoric…keeps your base in the fold…but, stupid remark.
As far as diversity…what are you wanting, really? If McCrory got some republican/conservative blacks or hispanics, you'd only trash them for being disengenuous and going against "their people" and so forth. Who doesn't see this? What a joke. You're what's wrong with our political process in this country. Race should not be a reason for supporting someone. Democrats MAKE it a reason…republicans ignore the color. Argue it all you want by figures…but, those same figures prove out my point.
I hope you enjoy the money you gain from your "political position", Gary. Al Sharpton, Jesse Jackson and the like do also. You're no different. Sad…and, the REALLY sad part is that it hurts our country and it will affect our children and grandchildren.
Tell me about it, Carbine. I mean, I doubt very seriously if McCrory cares one iota what Gary Pearce thinks about how he is handling his transition efforts.
He needs to post stuff like that on a more progressive/liberal-friendly venue. Most folks here know Gary is playing the "yeah, but" game….where he said something nice about McCrory (which probably made him throw up) followed the next day by trashing him for something he's doing.
To answer your question, Carbine….I doubt anyone that matters actually cares about any of that.


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Giveaway Alert! Kristy Lin Jewelry
People all over the world watched as the bride gracefully walked down the aisle to marry her Prince. The royal wedding has been the biggest buzz over these past few months, especially Kate Middleton's engagement ring– that of late Princess Diana.
With all eyes on Kate for the latest fashion trends, designers are all about creating a unique, one-of-a-kind look. Jewelry designer Kristy Lin has launched her jewelry collection with a whimsical style that will leave all looking like royalty! From earrings, necklaces, rings and bracelets, each piece is handmade and incorporates a stylish design.
One winner will receive a Half Heart Ring Small in sterling silver. This piece has a retail value of $100!
Here's how to enter: Like Kristy Lin on Facebook and then let us know what was your favorite memory of The Royal Wedding? Tell us in the comments below.
Contest ends May 6th at 11:59 PT.


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On Tue, Aug 24, 2004 at 08:23:14AM -0400, Jerry Sievers wrote: > As I recall, there is a comment in the release notes somewhere between > your PG version and the current one, that int cols no longer take > empty string as NULL. IIRC, an empty string was interpreted as a zero, never as a NULL. It is now (rightfully) rejected... -- Martijn van Oosterhout <kleptog(at)svana(dot)org> http://svana.org/kleptog/ > Patent. n. Genius is 5% inspiration and 95% perspiration. A patent is a > tool for doing 5% of the work and then sitting around waiting for someone > else to do the other 95% so you can sue them.
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ATLANTA (AP) A federal judge on Wednesday denied a request by AT&T to force competitor Verizon Wireless to pull its "There's a Map for That" commercials.
But the judge scheduled a Dec. 16 hearing to give the AT&T attorneys another chance to make their case.
AT&T filed the lawsuit in federal court in Atlanta earlier this month and asked for a temporary restraining order and a permanent injunction to stop the ads. It contends they are misleading and amount to deceptive trade practices.
Verizon argues that the commercials are valid and truthful.
The ads show maps of the United States with areas highlighted to depict where third generation — or "3G" — network coverage is available. A map of the country nearly covered with red dots is shown to depict Verizon's coverage, while a map with some blue areas and a lot of blank space is shown to ostensibly display AT&T's 3G coverage.
AT&T says those maps are misleading because there is still regular coverage in areas where 3G service is not offered. The 3G networks allow users to access data faster.
The Verizon commercials mock Apple's popular "There's an App for That" spots touting the thousands of applications that can be used on the iPhone. AT&T provides coverage for the iPhone.
Copyright 2009 The Associated Press. All rights reserved. This material may not be published, broadcast, rewritten or redistributed.
Guidelines: You share in the USA TODAY community, so please keep your comments smart and civil. Don't attack other readers personally, and keep your language decent. Use the "Report Abuse" button to make a difference. Read more.


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Corbett administration delays deadline for lottery bid
HARRISBURG — The Corbett administration on Monday said it would extend the time period to consider a bid from a multinational company to privatize management of the $3.5 billion-a-year Pennsylvania Lottery.
The bid from Camelot Global Services, set to expire at midnight Monday, now would expire Jan. 10, the Department of Revenue said. Camelot, which runs the United Kingdom's National Lottery, submitted a bid saying the state would reap $34 billion in profit over 20 years.
If the company fails to meet projections, the state could draw from a $200 million pool of money Camelot must front — a $50 million "bid security" fund, from which consulting fees would be paid, and $150 million up-front cash collateral, Revenue spokeswoman Elizabeth Brassell said.
A top political adviser to Republican Gov. Tom Corbett, meanwhile, said he mistakenly remains listed as a lobbyist for a consulting company involved in the lottery deal because he did not update his listing with the Department of State.
Brian Nutt, who was Corbett's chief of staff in the Attorney General's Office, said it is his mistake that the department's website lists him as a lobbyist for Greenhill and Co. of New York City. Former Democratic Gov. Ed Rendell works for Greenhill but has said he was not involved in lottery discussions.
Nutt said he registered as a lobbyist as a precaution. He said he provided advice to the consulting firm on a privatization innovation task force Corbett set up in 2011. Corbett had asked Greenhill to help identify opportunities for privatizing state assets.
"I have not done any of the work for them (on the lottery) or lobbying," Nutt said. "There was nothing specific as relates to the lottery."
Corbett spokesman Kevin Harley said he had no comment and was not aware of Nutt's work for Greenhill.
The administration hired Greenhill in December to work on the lottery deal. The company and a law firm stand to make millions if the deal goes through, Brassell said. She said fees for consultants are capped at $30 million.
"Greenhill is the financial adviser for the project, and DLA Piper is the legal adviser," Brassell said. "Those are the only two contracted advisers the commonwealth has, but each of those advisers may have subcontractors that will be paid out of the bid security."
Camelot is represented by lobbyists from the prominent firm of Greenlee Partners, which has offices in Harrisburg, Philadelphia and Pittsburgh, and State Street Strategies in Harrisburg. It hired David La Torre as a Pennsylvania-based spokesman.
The bid extension provides time for a counterproposal to lottery privatization by AFSCME Council 13, which represents state workers, and time for a final report on the suitability of Camelot as a potential private manager, the Revenue Department said. Three companies initially bid for the contract, but two dropped out. The administration won't identify the other companies.
The union must submit its plan by Jan. 8.
David Fillman, Council 13's executive director, said he's baffled by the choice of Jan. 10 as the new deadline, because it falls before a scheduled Jan. 14 Senate hearing at which the administration promised to answer questions about the proposal.
"It's just kind of a slap in the face to the Senate hearing," he said.
Fillman said he was unaware of Nutt's prior involvement with Greenhill. "Unfortunately, it doesn't surprise me," he said.
AFSCME has filed suit to block the lottery privatization. The union will make a counterproposal, Fillman said.
The lottery is the only one of its type in the nation that sends all proceeds to senior citizen programs such as low-cost prescription drugs, free transit and rebates on real estate taxes and rent. Corbett has said the growth of Pennsylvania's elderly population will strain those programs without new revenue.
The lottery plan caused friction between Corbett and even some GOP legislators because Camelot's proposed profits would include new revenue from keno games, which people could play at terminals in restaurants and bars.
Some lawmakers view that as an extension of legalized gambling. Revenue Secretary Dan Meuser has said the department's legal advisers believe the agency has clear authority to begin keno games.
Brad Bumsted is state Capitol reporter for Trib Total Media. Reach him at 717-787-1405 or firstname.lastname@example.com.


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Spring 2012 Archived News and Events
Fri, November 2, 2012, 12pm, Living Room Theaters #1-4 | "Side by Side: The Science,
Art & Impact of Digital Cinema" | First Come, First Served | Post-Screening Discussion with Dr. Gerald Sim (School of Communication & Multimedia Studies) & Dr. Dennis Hanlon (University
of St. Andrews, Scotland) | Flyer
Public Lecture | Dr. Dennis Hanlon
Thur, November 1, 2012, 4pm, PA 101 | "Jorge Sanjinés 'All-Encompassing Sequence Shot':
From Revolutionary Practice to Indigenismo ?" | Film Series Sponsored by FAU Peace Studies Program | Flyer
Public Talk | Dr. Deepa Kumar
Thur, October 18, 2012, 7pm, PA 101 | "The Muslims Are Coming: Racism and the Politics of Empire | Flyer
Communication Colloquium | Fall 2012
Fri, October 5, 2012, 1-2:30pm, CU 222 | "Roots Representation, and Resistance? Family HIstory Media and Culture Through a Critical Lens.", Dr. Christine Scodari , Professor, School of Communication & Multimedia Studies | Flyer
Fri, November 9, 2012, 3-4:30pm, CU 222 | "Occupying Wall Street: New Subjectivities , Media Practices, and the Rhetoric of OWS Visual Culture.", Dr. Melanie Loehwing , Dr. Chris Robé , and
Dr. Bill Trapani, School of Communication & Multimedia Studies | Flyer
Featured Faculty Publications
Charbonneau, Stephen Michael
"Claims to Be Heard: Young Self-Expressivity, Social Change, and the Educational Video Center."
Jump Cut: A Review of Contemporary Media (Summer 2011).
Loehwing , Melanie
"Homelessness as the Unforgiving Minute of the Present: The Rhetorical Tenses of Democratic Citizenship."
Quarterly Journal of Speech 96, no. 4 (2010): 380–403.
Marin, Noemi
"History ante portas ! Nicolae Ceauşescu's Speech in Response to Timişoara Events and
the Beginning of the 1989 Romanian Revolution."
Advances in the History of Rhetoric 11 (2008): 237–61.
Marin, Noemi, and Cezar M. Ornatowski , eds
" Collocutio : Transformational Speeches."
Advancements in the History of Rhetoric 11 (2008): 231–430.
Reilly, Susan Smith
"Geopolitics, Media, and the Public Sphere."
In Political Communication Research: Approaches, Studies, Assessments. Vol. 2. Ed.
David L. Paletz , 27–39. Norwood, NJ: 1996.
Robé , Chris, with Peter N. Funke and Todd Wolfson
"Suturing Working Class Subjectivities : Media Mobilizing Project and the Role of Media Building a Class-Based Social Movement." tripleC 10, no. 1 (2012): 16–29.
Scodari , Christine
"'Nyota Uhura Is Not a White Girl': Gender, Intersectionality , and Star Trek 2009's Alternate Romantic Universes." Feminist Media Studies 12, no. 3 (2012): 1–17.
Sim, Gerald
"When and Where Is the Digital Revolution in Cinematography?"
Projections 6, no. 1 (2012): 79–100.
Tracy, James F
"Covering 'Financial Terrorism.'"
Journalism Practice (2010): 1–17.
Williams, David Cratis
"Instant Democracy: Rhetorical Crises and the Russian Federation, 1991–2007."
Advances in the History of Rhetoric 9 (2006): 227–42.
Award winning filmmaker and former SCMS instructor Briar March discusses South Florida sea
level rise issues, the SLR Summit and connections to her film, "There Once Was An Island".
[Website and Video]
Visiting Scholar Brown Bag Series | Spring 2012
The SCMS Visiting Scholar Brown Bag Series aims to facilitate informal conversations among faculty, students, and the distinguished communication scholars presenting their research on the FAU campuses this semester. Participants are encouraged to take advantage of the opportunity to discuss their scholarly work with accomplished researchers featured in the series
February 23, 2012, 12-1pm, CU 204 | Topic: Intercultural New Media Studies , Visiting Scholar: Dr. Robert Shuter , Marquette University
Tue, March 13, 2012, 2:30-3:30pm, CU 222 | Topic: Rhetorical and Critical Theory, Visiting
Scholar: Dr. Barbara Biesecker , University of Georgia
Mon, March 19, 2012, 12-1pm, CU 222 | Topic: Rhetoric of the Cold War, Visiting Scholar: Dr. Marilyn Young, Florida State University
Thur, March 29, 2012, 2:30-3:30pm, CU 222 | Topic: Intercultural and International Communication, Visiting Scholars: Dr. Deborah Cai, Temple University & Dr. Ed Fink, University of Maryland, College Park
Wed, April 4, 2012, 12-1pm, CU 204 | Topic: Rhetoric of Civil Rights, Visiting Scholar: Dr. Michael Osborn, University
of Memphis
Wed, April 11, 2012, 12-1pm, CU 204 | Topic: Rhetoric and Politics, Protest, and the Law, Visiting Scholar: Dr. Marouf Hasian , University of Utah
Tue, April 24, 2012, 12-1pm, CU 222 | Topic: American Women Orators, Visiting Scholar:
Dr. Sandra Sarkela , University of Memphis
Communication Colloquium | Spring 2012
Fri, April 6, 2012, 12-1:30pm, CU 222 | "Food Not Bombs': The Protest Rhetoric of Homeless Meal-Sharing Programs", Dr. Melanie Loehwing , Assistant Professor, School of Communication & Multimedia Studies


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From staff and wire reports - Sep 13, 2012
Carolyn Harris Louviere, 63, passed away on Wednesday, Aug.29 after a lengthy battle with cancer.
Loving mother of Robert (Bob) Louviere, Steve Louviere, Laura Louviere and the late Scott Louviere.Grandmother of Donovan Morse. Daughter of Rockwell F. Harris (Lake City, Fla.) and the late Kathleen Randolph Harris. Sister of Kathy OBrien (Ft. Lauderdale, Fla.), Patricia Davis (Lake City, Fla.) and Linda Harris (Orlando, Fla.). Louviere was born in Biloxi, Miss. and moved to Luling in 1970 where she raised her children. She dedicated the last sixteen years of her life to working for St. Charles Parish.
The family wants to thank all of her friends and the community for all of their support during this difficult time.
Relatives and friends of the family were invited to attend the Visitation on Wednesday, Sept. 5 at Mothe Funeral Home in Marrero. A Funeral Mass was conducted in the Chapel. Interment was private. You may view and sign the online guest book by visiting www.mothefunerals.com.
Read More Stories at HeraldGuide.com!
|heraldguide.com is a supplement to St. Charles Herald Guide.
Copyright © 2001 - 2017 St. Charles Herald Guide, Inc. All rights reserved.
Please contact our WebMaster if you experience problems with the website.


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THE people of Broadmeadows will go to the polls on Saturday February 19 for the third time in six months - this time to elect a replacement for former premier John Brumby.
The Speaker of the Legislative Assembly, Ken Smith, will today issue the writs for the byelection, setting a tight schedule for the local poll triggered by Mr Brumby's resignation from Parliament in December after the ALP's November election loss.
Despite a 10.9 per cent local swing against the premier in November, the ALP still enjoys a hefty 21 per cent margin in one of its traditional strongholds.
Labor hopefuls are already jockeying for preselection for the seat, for years tagged as belonging to the party's Right faction.
A split in the faction, triggered in part by the 2008 Kororoit preselection, is likely to open up the field for a potentially bitter internal battle.
Faction bosses are also trying to balance the growing internal pressure for more local MPs with the long-held view that safe seats such as Broadmeadows be reserved for ministerial and/or leadership candidates.
The party's administrative committee will meet next week to set a process and date for preselection, which would have to be finalised soon after.
The Liberal Party is yet to decide if it will run a candidate in the Labor stronghold, although party insiders are keen to further erode Labor's hold on the seat while Ted Baillieu is in his honeymoon period.
Victorian Greens leader Greg Barber named Graham ''Smokey'' Dawson as his party's candidate. Mr Dawson has previously run in the neighbouring electorate of Yuroke and is a librarian in Broadmeadows.
The Democratic Labor Party is also hoping to stand a candidate. It has been in discussions with several people and will make a decision today.


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Prices, specials, features and availability subject to change.
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Camden Belleview Station is all about location, and a world of upscale living and convenience awaits you in Denver's popular DTC neighborhood. Choose from a variety of spacious studio, 1 and 2 bedroom floor plans. With sophisticated features such as; granite countertops, hardwood-style flooring, gleaming black and CleanSteel GE appliances and Full Size Washer and Dryers. Our pet-friendly community offers direct access to parking garage, a swimming pool and spa with WIFI access, open air cabanas, a state-of-the-art fitness center and Chic Clubroom. Camden Belleview Station residents are in walking distance to the RTD Light Rail station, and surrounded by popular area dining, entertainment, shopping and nightlife. Please note that all floor plan availabilty is subject to change. Call for details.
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Klasi Covers
are fitted covers designed with the show dog enthusiast & dog groomer in mind!
Fitted covers stay in place while blow drying your dog
Dense terry cloth fabric absorbs excess moisture and keeps your table dry
Klasi Covers keeps your dogs paws free of conditioners and sprays
Custom Embroidery advertises your favorite breed, dog or kennel
Klasi Covers are also available at 3 C's Pet Supply.
The Koat Tamer
The Koat Tamer is PVA Fabric (Shammy) overlayed with velour terry cloth. The purpose of the Koat Tamer is to use damp adding weight to critical areas of your dogs coat that you wish to keep close to the body. Use on the puppy that has excess rolling, use on the the neckline to produce a smooth finish, the waist line to create more waist, the rear to weigh down waves in the coat, etc.
The approximate measurement is 10" x 45" and rolls up easily to store in your tack box.
All Koat Tamers come with your Kennel Name or Paw Print in the same Vibrant Royal Blue & Royal Purple as my Klasi Covers.
which includes kennel name embroidery.
Available in the following sizes and colors
(18 x 30)
(24 x 36)
(24 x 42)
Colors vary - contact us for more information!
Kool Coats
These Kool coats stay cooler than traditional cool coats because I have overlaid the PVA Fabric (Shammy) with a variety of vibrant cotton fabrics. I have chosen my fabric overlays carefully to appeal to a wide range of personal tastes as well as venues. You can choose from the elegant fabrics with glitter , a vibrant batik or perhaps a camo fabric for the working dog. A must for every dog, in every venue, to keep them Kool and comfortable!
Professional Handlers currently using my Chill Out Kool Coats are
Laurie Jordan-Fenner, Kevin Chestnut, Ellen Cottingham,
Pam Sage & Randy Shepper, Shea & Tiffany Skinner
Premade with "Kool Sayings" Embroidery
Special Orders with your choice of fabric, Kennel Name, Monogram or Dogs Name embroidered in metallic thread
Order your Klasi Kreation below!
Cheques, Money Orders and Paypal
Krate Caddies
- extra organization for your set-ups and grooming areas -
keep leashes, collars, bags etc within easy reach.
Click here to see more!
The Klasique Gear Kaddy!
These grooming buckets are made of heavy canvas, with a hard bottom. It measures approx. 10" tall and 91/2 round. 6 pockets on the outside for all the essentials, combs, brushes, etc. and more than generous room on the inside for water bottles and buckets, towles, etc. The shoulder strap is perfect! It allows your hands to be free for other items, like your dog ;-)
Strap may also be embroidered with Kennel name.
The beauty of these buckets is they fold flat so is perfect for travel.
Don't get caught ringside without one!
Rain Koats!
The perfect Raincoat-Lightweight without sherpa lining.
Price $55.00 for XXL Approx 30"
Price $50.00 for XL Approx 27"
Price $45.00 for L Approx 23"
Price $45.00 for M Approx 19"
Price $40.00 for S Approx 15"
"...Sunday Display Team event the temp was in the high 80s. I would never normally take a dog out for several hours in that sort of weather. The cool jacket was AMAZING!! I soaked it the night before and put it in a plastic bag in the fridge. Took it to the event in a cool bag with two 2 litre bottles of cold water. I didn't put it on until after our first performance because I thought it would make her coat wet - amazing but it didn't. I bet show people love that coat. The coat was much coveted and the stitching admired as better than we usually see. A woman at the show was selling cool coats - seriously inferior! Looked just like towelling. Many many thanks (especially from Gertie!). I'd also taken a wet cold towel which I lent to Barbara as she had brought her 10 year old dog to work and she was feeling the heat."
Many thanks to you again :)


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Would you like to save as your currency permanently or for this visit only?
Good value Not a lot of ammenities
I am normally pretty snobby about my hotels and never considered motel 6 as a place to stay but I was pleasantly surprised by this place the room was super clean and actually very nice. The staff was very nice as well. The outdoor pool was pretty nice too! I would stay here again the price was great! Stairwell smelled like cigarette smoke
I liked the AC in the room and the water temp was good. The sheets we slept on were not clean, the next morning I (the the new bride) woke up and had giant bug bites on my face. I have not had any bites previously any where else on my body. These bites were exclusively on my face and neck. We walked away disappointed with the quality of the room, and of our one interaction with the front desk staff, the woman didn't even look up to acknowledge us when we checked out of the room. Not recommending motel 6 in the future, but hoping this issue will not be repeated for future guests staying at your establishment.
Bathroom was good size. Found strange hair in the bathtub and the pillows were real small. You had to pay extra for wifi
The room was clean & had a refrigerator, coffee maker & microwave. The climate control worked well. The toilet didn't flush at first. It was a quick fix, I just had to shorten the flapper chain. The eater pressure in the shower was a bit weak.
The non-smoking room smelt like a stale cigarette!
Absolutely nothing Room was dirty, most smoked in nonsmoking room I have been in, bathtub wouldn't fill up for kids bath!
It offered breakfast. The bathroom, paint peeling, cobwebs


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Vibrant color and fluid hand-drawn lines mark the animation in this French-made caper, which earned an Oscar nomination for best animated feature.
The title character is Dino, a feline who leads a double life: By day, he's the pampered pet of Zoe, a mute girl whose mother, Jeanne, is the overworked police commissioner; by night, he's the accomplice to Nico, a kind-hearted cat burglar who's the target of Jeanne's current investigation.
When Zoe follows Dino one night, she discovers her cat's criminal sideline. Zoe soon becomes a prisoner of the gangster Victor Costa and his bumbling thugs, and it's up to Nico and Dino to rescue her.
Directors Alain Gagnol and Jean-Loup Felicioli create a great-looking movie, especially in the liquidlike movements of Nico and Dino and the splashes of color that make up Zoe's Paris. The screenplay, by Gagnol and producer Jacques-Rémy Girerd, falls into some familiar cop-movie clichés which are more pronounced in the weak English-language dubbing employed for the film's U.S. release.
email@example.com; nowsaltlake.com/movies
'A Cat in Paris'
Opens Friday, July 27, at the Tower Theatre; rated PG for mild violence and action, and some thematic material; 70 minutes. For more movie reviews, visit nowsaltlake.com/movies.