It is important to realize that people go to the internet for entertainment or information. They go to find out helpful information, or simply to stay up to date on the activities of their friends and family. The big challenge for business is in understanding "how to stand out from the crowd" and by doing so, take their social site marketing to the next level.
The following list will not give you specific tips on "what" to post on your social platforms. However, our ideas are a guideline to help you understand what ideas are meaningful and more likely to engage your fans and followers.
What attracts our attention as humans?
When you are preparing your content for your social sites, ensuring that you meet both the emotional and learning needs of your followers as part of your strategy will result in an increase in social responses.
These ideas can appear in all types of content format. Whether you are considering a colourful image, a funny picture, a catchy short video, an infographic or a written article (blog), the emotional and the learning needs of your fans should be kept in mind.
Remember, content is King and ensuring that your content meets the needs of the user will get you heading in the right direction. Great content gets the conversation started then it is up to you to actively engage and keep the conversation going.
Thanks for this article it is very helpful to know the type of social media posts that are valuable for my audience. Chktechconnect is very professional and I thank you both for being knowledgeable and always ready to help . You have a wonderful disposition and both you and Rick are very knowledgeable in the social media world. Thanks for you help and I would recommend Connection to anyone that wanted a reliable, friendly, and professional marketer for their business.
Thanks so much for reviewing the blog Lori. Hope that it is helpful! Thanks also for the kind words. It is wonderful to be connected on so many social platforms.


text:
7:00 am on Tuesday May 31, 2011 | Posted by
Two new hospitals planned for Berkeley County (update: two years later, no progress made)
Update May 31: Back in 2009, the S.C. Department of Health and Environment Control approved plans from both Trident Health System and Roper St. Francis Healthcare to build 50-bed hospitals in Berkeley County.
Believing that if both hospitals were to be constructed, they'd be operating at a loss and duplicating services, no progress has been made on either side. It has been proposed that Trident build its hospital in Moncks Corner, while Roper St. Francis build near Goose Creek, but The Charleston Regional Business Journal reportsthat Trident Health System and Roper St. Francis Healthcare failed to reach an agreement during mediation for a lawsuit over the planned hospitals.
First reporting: Trident Health Systemhas announced plans to build a $115 million, 50-bed hospital in Moncks Corner. The new facility is to be built next to Trident's diagnostic center.
From ABC News 4:
The new Berkeley Medical Center will provide general acute care hospital services, including medical / surgical, obstretric and intensive care beds, an emergency department and various outpatient services. The campus will also feature office space for physicians.
The Post and Courier has a more in-depth article on the facility, including the hurdles the health-care company will need to go through before the hospital can actually get off the ground. Besides that, Trident said that the reason for the new facility is simple: growing demand due to population growth. From The Post and Courier:
"Now, due to increasing community need as a result of population growth, we plan to follow with construction of a full-service hospital," Trident said in a statement released late Friday afternoon.
News, Business, Health
hospital, health care, Moncks Corner, Berkeley County, Trident Health System
Low fees give edge to S.C. in big business recruitment over N.C.
Big John's and those bars that were
P&C re-publishes I-526 funding report, backs off Harrell connection
Bishop England taking extra security measures

redpajama_set_name: RedPajamaCommonCrawl


Discussion in 'Market Predictions and Reports' started by Huskins, Mar 28, 2012.
Do you want me to continue writing such articles and post them on FPA?
Nearly all of us think we understand what the GDP is, of course we do we have studied it in school: Gross domestic product (GDP) refers to the market value of all officially recognized final goods and services produced within a country in a given period.
GDP (Y) is a sum of Consumption (C), Investment (I), Government Spending (G) and Net Exports (X – M).
Lets Say a country produces only Widgets, lets say 100 Widgets for the entire year.
So the GDP of the Country is 100 Widgets, of course we cannot use the widget as the currency to measure the GDP, if the country produces more than one product, hence we compute the GDP as the Widget * Price per Widget , so now lets say each widget was sold for £ 1, the real GDP of the country would now be £ 1 * 100 Widgets = £ 100. Now to continue with our example let us say the next year the country produces 100 widgets , however increases the price of each widget from £1 to £ 1.10 ; the Nominal GDP of the country would increase from £ 100 to £ 1.10 * 100 Widgets = £ 110 ; yipiee time to celebrate the GDP grew by 10% !!!! but not really the country still produced the same amount of widgets i.e. so the Real GDP is still hundred.
Since countries cannot measure the GDP in real Quantity of goods produced terms, they introduced a concept called Inflation adjusted GDP; their thought process is let attempt to measure the GDP in Real terms by inflation adjusting the value of the currency. Have I lost you there ?
In theory their approach seems correct this is the best way to approximate real GDP, however in real life its what they use to measure inflation is what I have a major disagreement with; most governments use core cpi as their inflation adjustment measure, core CPi disallows the volitilty of inflation caused by fuel, besides using the incorrect inflation matrix, the way the CPI is calculated is very suspect. This would call for a whole new article however I will give you just one example: If lets say the CPI measures a basket of goods and in that basket of goods lets say we have the IPod 1 which cost say £200; now if a new version of the iPod is released which cost the same £200; the CPI would measure that as Deflation. So you now understand my beef with the way CPI is measured, like I said CPI measurement and manipulation is worthy of a whole new article.
Now where were we? Yes…. GDP , now you know the Difference between Real, Nominal and inflation adjusted GDP, now lets get to the meet.
We will have the United Kingdom release its GDP Third Estimate, National Accounts. There are 3 versions of GDP released a month apart – Preliminary, Revised, and Final. The Preliminary release is the earliest and thus tends to have the most impact; this should have the least impact or deviate the least from consensus. The second estimate of GDP growth for the fourth quarter of 2011 remained at -0.2 per cent. Compared to the fourth quarter of 2010, GDP grew by 0.7 per cent and during 2011 as a whole GDP grew by 0.8 per cent. So over the four quarters of 2011, GDP grew by an average of 0.2 per cent. This compares with an average quarterly growth during 2010 of 0.5 per cent for 2010 as a whole compared to 2009.
All of the above information is based on "Inflation Adjusted" parameters, like how I had mentioned I am not a big Fan of the Inflation Adjusted GDP specially when we are coming out of an economic downturn. Why is that ?
so government spending is added to the inflation, now what do governments usually do during an economic downturn? Print money and spend to "increase economic activity" what does the print money part do to the purchasing power of the currency? It dilutes the purchasing power, now this dilution of purchasing power should technically be captured by the CPI but its practically not captured, the result Real GDP being much lower than the inflation adjusted GDP.
Now given the amount of influence the government has on the way the numbers are calculated if the numbers still fall short of "Growth" i.e. less than 0% then the economy would be in a rather bad state.
This is where the trade idea comes in. I would be looking to short the GBP against a stronger fundamentally based currency like the CAD or AUD if the number is anything less than 0, this would be a strategic longer term trade. Perhaps heading into a couple of months.
To get a specific trade plan visit: Trading the News: UK GDP | Professional Forex News Trading Services ; the post on the website includes specific trade ideas along with previous month examples.


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Jamaica, Our Region September 19, 2007
Jamaica: The Arrival Of The Indians
Overview From 1845 to 1921, over 36,000 East Indians, mainly of the Hindu faith, were brought to Jamaica. Close to two-thirds of them remained. Following…
Guyana, Our Region September 19, 2007
Guyana: An Indentureship Timeline
1837 – John Gladstone suggests East Indian indentured labour as a solution to the drifting of Africans from the plantations to the towns. Permission is…
1838 First Indian Muslim Arrival in Guyana
The year 1838 marked a historical time on our calendar because it led to the rebirth of Islam (following the demised of the religion amongst…
Guyana, Our Region August 27, 2007
History and Politicking of Islamic Organizations in Guyana 1936-2006
"History and Politicking of Islamic Organizations in Guyana," is an exploratory attempt to document the history and politics of Islamic organizations in Guyana from the…
The Afghan Muslims of Guyana and Suriname
Updated March 2003 The Political Scene Introduction Guyana and Suriname are located on the northeast coast of South America, and are two of the three…
Our Region, Trinidad & Tobago August 16, 2007
Historical view of Muslims in Trinidad
Muslim Arrival in Trinidad Muslims arrived in Trinidad on the very first voyage of indentured labourers from India. But the Muslim presence in Trinidad did…
Guyana, Our Region July 12, 2007
MUSLIMS IN GUYANA
"Muslims in Guyana: History, Traditions, and Conflict and Change" is a modest attempt to begin recording the history and traditions of Guyanese Muslims. At the…
Criminality, Violence, War, Terrorism, Justice, Our Region, Trinidad & Tobago March 30, 2007
Muslim Teenager Killed
THE BODY of Aleem Ali, a 15-year-old schoolboy who has been missing since Monday, was found on Wednesday afternoon in bushes at Upper St Michael…
Criminality, Violence, War, Terrorism, Justice, Our Region, Trinidad & Tobago March 1, 2007
Moonshar Ghany: Muslim activist murdered
Bandits shot and killed a Muslim community activist in Marabella yesterday and stole an undisclosed sum of money that he was on his way to…
Criminality, Violence, War, Terrorism, Justice, Our Region, Trinidad & Tobago February 1, 2007
Devout Muslim robbed and killed
Relatives of a 40-year-old Woodbrook man who died on Monday night after being beaten and robbed are calling for swift justice in the killing. Tariq…
BARBADOS APPOINTS JUSTICES OF THE PEACE
Bridgetown, Barbados: "Eight Muslims were among just over 160 persons appointed recently as Justices of the Peace (JP) in Barbados. The Government of Barbados from time…
Trinidad Muslims Celebrate Indian Arrival Day
Sheikh Ali Mustafa Seinpaal
Turkish Fast food comes to Suriname


text:
Collins slams Taoiseach and Minister for abandonment of Irish fishing sector
by editor | May 15, 2021 | Irish Fishing Industry, Latest News
Independent TD, Michael Collins has accused the Irish Government of abandoning the Irish fishing sector
Government throws the Irish sector under the bus and protects interests of other member states.
Cork South West Deputy Michael Collins accuses both the Taoiseach and the Minister for Agriculture, Food and the Marine of gross negligence and failing in their duty to protect the Irish Fishing sector.
Speaking this weekend (Saturday 15 May), Rural Independent TD Michael Collins stated:
"Again, this week in the Dáil, I challenged the Taoiseach, the Minister and the SFPA on their campaign of imposing far reaching and destructive policies on the entire Irish fishing sector, wreaking turmoil."
"The Taoiseach showed absolutely no interest in listening to these deeply held and genuine concerns, which have been created by his own government, while the Minister, responsible for fisheries, acts as a casual observer, more interested in keeping bureaucrats in Brussels and the SFPA happy than actually doing his job."
"Our fishing communities are being disgracefully abandoned by this government on all fronts – through punitive criminalisation regime signed into law by the Taoiseach last August, the sell-out Brexit deal and now through the weighing of fish at the point of landing."
"All these measures were introduced at the behest of non-elected bureaucrats in Brussels. The government had the option of delaying or not accepting all these measures – but, they chose to run with the Brussels agenda instead. In so doing, this enables the agenda of misinformation about the sector to accumulate while the Minister stands idle."
"Cumulatively, this represents the biggest back-knifing exercise on the fishery sector since Ireland joined the EU in 1973."
"Clearly, the views of the sector mean very little to this government. If it did, they would have sought those views prior to making any decision on the three destructive polices they have inflicted."
"To add insult to injury, my questioning of Minister Charlie Mc McConalogue, at the Oireachtas Committee this week, gleaned that he knew that EU officials were seeking changes to the weighting of fish since last December. Yet, instead of providing a copy of this audit report to the sector and enter into tangible discussions, he allowed the report to be leaked to the media and facilitated the SFPA to enforce a harsh new pier based weighing system at 5pm on April 16 last, with one hour of prior notice."
"The new regime involves a CCTV system linked into the SFPA office and potentially shared with EU officials. This is more Orwellian in nature than practical and creates a new "Big Brother is watching" experience, despite the Irish sector having been the most regulated in the EU, prior to this change."
"The Minister's approach is appalling, keeping in with the government agenda to tarnish and criminalise fishers. It shows an atrocious level of contempt for the entire sector. The Minister provided no consultation, transparency, or even a transitionary arrangement."
"Any Minister that ploughs ahead with a raft of intimidating new arrangements, which are procedurally flawed, utterly unworkable, negatively impacting the quality of fish, and criminalising fishers on 51 per cent balance of probability, is no friend or ally of the sector."
"Irish fishers and the sector generally deserve much better. This government's approach to fishing policy is not only inappropriate from a policy perspective – it also contravenes basic protections under our constitutions and the EU Charter of fundamental rights."
"How can the Fianna Fáil and Fine Gael TDs from coastal and fishing constituencies be allowing this to happen or turning a blind eye?"
Deputy Collins concluded by saying, "I will use every ounce of energy I have to continue standing up for our fishermen on the ground and on the floor of the Dáil. My colleagues and I in the Rural Independent group will use every avenue available to challenge this government on the route they have taken."
Featured News	Poole Fishermen plead guilty to Obstruction and Re…
Features	CCIMBO modernises its fish auctions with the KOSMO…


Like the pairing of red wine and dark chocolate, snowshoeing and yoga blend together in the perfect creative match that also benefits the body as well as the soul. Collectively known as Snowga, this unique pairing of yoga and snowshoeing was the creative idea of Lynda Kennedy, owner of Yogachelan in the north central Washington town of Chelan.
She adds that all the events and odd combinations with yoga are really just an effort to get as many people as possible to try yoga. "The number of health benefits of yoga is so far reaching," she says. "There is a whole spectrum of types of yoga and something that will fit every person." In addition to Snowga classes, she teaches yoga at a nursing home, a long-term care facility, and also offers classes for those with cancer.
In addition to snowshoeing, Yogachelan combines yoga with a variety of outdoor events, including paddleboard yoga, wineries, hiking, barefoot walks, zip lining, horseback riding, and river rafting. Outdoor activities include candlelight yoga, wine tasting, yoga in the dark, detox yoga, and wedding parties.
"We believe that yoga is for more than the yoga in a studio, it is part of life," explains Lynda.
The public will get a chance to experience Snowga first-hand next month during the annual Lake Chelan Winterfest Festival (http://www.lakechelan.com/winterfest/), scheduled for Jan. 16-25 in Chelan.
Lynda will offer three Snowga classes. One of those Snowga classes is sure to be a popular draw. On Jan. 17, participants will "Sip, Stretch, and Snowshoe" through the vineyards of Tsillan Cellars. This fun combination of yoga, snowshoeing, and wine tasting will last about two hours and begin with stretching outside of the picturesque Tsillan Cellars venue.
The group will then snowshoe through the vineyards, taking time to absorb the beauty of the surrounding area, and incorporate some yoga poses as well. The trek finishes back at the winery, and is capped (corked!) off with wine tasting.
The Chelan Valley has about 25 wineries, many with amazing grounds, and stunning views of Lake Chelan, the surrounding vineyards, and Cascade Mountains. "These are beautiful places to experience yoga, and combining snowshoeing and wine tasting with yoga is a novelty that attracts lots of participants," says Lynda.
For more information about Snowga, visit www.yogachelan.com.
This entry was posted in Features, General, Health, Homepage Featured by Rick Stedman. Bookmark the permalink.


After a while with my personal blog off, I decided to start a new one. This new blog uses Pelican , a static site generator powered by Python. I will use this blog to talk about things that I'm working on. Most of time will be personal projects.
Philippe Makowski, This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License unless otherwise noted.


Come escape the dog days of Summer, the cool mountain breezes are always blowing. Relax in your very own rustic cabin with access to a private mountain lake located in the heart of Sumter National Forest. Nestled in the foothills of the Blue Ridge Mountains, Chattooga Lake is known for great fishing and the beauty of the mountain ridge that surrounds it. Make mountain memories to share for a lifetime! Renew friendships and kinships as you relax on the porch swing, or play a challenging game of horseshoes, or spin another fish tale. The Cabin is fully functional as a full-time residence, a mountain getaway second home, or an income producing Vacation Rental property! It is located just 10 mins. from Oconee State Park, Isaqueena Waterfalls, Historic Stumphouse Tunnel, Chattooga River and more. It is 30 mins. from Highlands & Cashiers, NC and Clayton, GA. "Nothing could be finer than to be in Carolina..." Mountain Rest, South Carolina that is!


The BenQ MH740 is the brightest choice to perfect your presentation in all settings. Featuring native 1080p Full HD resolution, 4000 ANSI lumens, 11000:1 contrast ratio, and dual HDMI connectivity, the MH740 delivers high brightness for large conference and classrooms, with pristine image quality that makes you feel confident that your presentation is being displayed perfectly. The MH740 integrates flexible placement options and LAN control features, so you can easily install, monitor, manage, and control the MH740 directly from any networked computer .
With the built-in speaker, the MH740 can be used as an audio system when it's on Standby Mode. This saves you the trouble as well as the extra budget for getting a separate audio system.
When inactive, the MH740 keeps power consumption to a minimum with 0.5W standby power, achieving what was once a challenge for ealier projector models. This technological advancement in energy saving certainly helps extend the projector lamp life and lower energy costs.
The MH740's 1.5x big zoom feature opens up space with an impressively wide range of throw distances. All you have to do is simply place the new projector right where your original ceiling mount is installed. Without adding projector setting re-construction costs to your budget list, you'll get to save the money for better use.
The upper lamp door is designed for IT managers to replace the projector lamp safely and quickly. Should the projector lamp go out in the middle of the class, it can be replaced with minimal delay in class time.
LAN Control is designed to help IT managers perform day-to-day projector maintenance and repair tasks efficiently and effectively – offering them full access and control over every projector directly from their workstations. The MH740 offers seamless support for the Crestron and PJ-Link LAN Control systems.
To make your teaching job easier, BenQ has added the teaching template function to the MH740. Now, with four different line pattern designs to choose from – Letter Formation, Musical Staff, Worksheet and Coordinate Chart, you can easily write or draw on whiteboards as well as blackboards without the need of drawing lines or charts.
BenQ MH740 is built with the latest DLP® technology to support 3D functionality, allowing schools to bring an immersive learning experience to their students by simply using 3D glasses and 3D content from your blu-ray player.


I am sitting in the Press Box at Dodd Stadium in Norwich, Connecticut. Attending the Connecticut Tigers game they are taking on the Lowell Spinners. I drove over from Williamsport, Pennsylvania today about a 6 hour drive. I had a great weekend attending the Little League World Series, I recommend that all true baseball enthusiasts get to Williamsport at least once. Little League has been able to keep the experience as authentic as possible. I also attended the championship game of the American Legion World Series on Tuesday of last week in Shelby, North Carolina. Mike Douglass a friend from Ashland met me in Shleby. We hadn't seen each other in at least 25 plus years. We had a great time, we did the ALS Ice Bucket Challenge, watched a game that was pretty much over before it even started. New Jersey beat Michigan 18-0. That didn't matter as much as seeing Mike and reminiscing about years gone by, catching up on family members and reminding each other of idiotic things we had done!
Me and Mike! Oredocker Nation!
People have been criticizing the Ice Bucket Challenge, that is bound to happen when things go viral, it has raised a lot of money for ALS also known as Lou Gehrig's Disease. I personally have been taken to task on some issues regarding why people are doing it, I was presented with statistics on how many people are affected by it and that money raised would be better off going to other causes since not very many people per 100,000 are affected. I understand the frustrations, I do but to have a rational discussion about an emotional issue is tough. Someone did actually say to me that the Ice Bucket Challenge has only become "trendy" because a couple of baseball players have it. I hope that the criticisms calm down, I know people think some are doing the challenge for narcissistic reasons, so be it, it brings attention to this devastating disease, others say why can't people just donate, I hope people will and continue to do so. If people choose not to do it for religious or ethical reasons I respect that and I hope people don't frown upon these people.
Please watch Lou Gehrig's farewell speech, if after you are not moved to donate to ALS, please donate to a cause of your choosing and remember, I am very patient when roads are closed while you run your 5K's… Please be patient with people participating in the Ice Bucket Challenge.


Deb does a great job of keeping the buying process, on track and moving forward. She constantly introduced new ideas and neighborhoods until we finalized exactly what we were looking for. Then, we found it within a 7-10 day time frame! Deb was extremely helpful during the contracting, inspection, and closing phases. I feel that she's great at helping relieve the stress related to buying a home.


We don't have a lot of complaints on file for the Honda Clarity Plug-In Hybrid — feel free to add yours here. Probably because it's so new, but that's still definitely a good sign.
The 2018 Honda Clarity Plug-In Hybrid has the most overall complaints, & we also rate 2018 as the worst model year ranked on several factors such as repair cost & average mileage when problems occur. The most-reported problem is also with the 2018 Honda Clarity Plug-In Hybrid for gas door won't open.
Bump the Clarity Plug-In Hybrid problem graphs up another notch. Get answers and make your voice heard!


text:
Q: Android: get access to view elements in OnClickListener I have a Fragment container and some buttons outside the fragment which interact with the content of the fragment. When I click on the button, I need to get the information inside the text elements. This is what I have right now, but it doesn't work.
The code comes from the fragment pager demos.
Button bm = (Button) findViewById(R.id.bm);
bm.setOnClickListener(new OnClickListener() {
  public void onClick(View v) {
    EditText editTextIn1 = (EditText) v.findViewById(R.id.editTextIn1);
  }
});

edit
I use this sample:
http://developer.android.com/reference/android/support/v13/app/FragmentStatePagerAdapter.html

public class FragmentStatePagerSupport extends FragmentActivity {
    static final int NUM_ITEMS = 10;

    MyAdapter mAdapter;

    ViewPager mPager;

    @Override
    protected void onCreate(Bundle savedInstanceState) {
        super.onCreate(savedInstanceState);
        setContentView(R.layout.fragment_pager);

        mAdapter = new MyAdapter(getSupportFragmentManager());

        mPager = (ViewPager)findViewById(R.id.pager);
        mPager.setAdapter(mAdapter);

        // Watch for button clicks.
        Button button = (Button)findViewById(R.id.goto_first);
        button.setOnClickListener(new OnClickListener() {
            public void onClick(View v) {
                mPager.setCurrentItem(0);
            }
        });
        button = (Button)findViewById(R.id.goto_last);
        button.setOnClickListener(new OnClickListener() {
            public void onClick(View v) {
                mPager.setCurrentItem(NUM_ITEMS-1);
            }
        });
    }

    public static class MyAdapter extends FragmentStatePagerAdapter {
        public MyAdapter(FragmentManager fm) {
            super(fm);
        }

        @Override
        public int getCount() {
            return NUM_ITEMS;
        }

        @Override
        public Fragment getItem(int position) {
            return ArrayListFragment.newInstance(position);
        }
    }

    public static class ArrayListFragment extends ListFragment {
        int mNum;

        /**
         * Create a new instance of CountingFragment, providing "num"
         * as an argument.
         */
        static ArrayListFragment newInstance(int num) {
            ArrayListFragment f = new ArrayListFragment();

            // Supply num input as an argument.
            Bundle args = new Bundle();
            args.putInt("num", num);
            f.setArguments(args);

            return f;
        }

        /**
         * When creating, retrieve this instance's number from its arguments.
         */
        @Override
        public void onCreate(Bundle savedInstanceState) {
            super.onCreate(savedInstanceState);
            mNum = getArguments() != null ? getArguments().getInt("num") : 1;
        }

        /**
         * The Fragment's UI is just a simple text view showing its
         * instance number.
         */
        @Override
        public View onCreateView(LayoutInflater inflater, ViewGroup container,
                Bundle savedInstanceState) {
            View v = inflater.inflate(R.layout.fragment_pager_list, container, false);
            View tv = v.findViewById(R.id.text);
            ((TextView)tv).setText("Fragment #" + mNum);
            return v;
        }

        @Override
        public void onActivityCreated(Bundle savedInstanceState) {
            super.onActivityCreated(savedInstanceState);
            setListAdapter(new ArrayAdapter<String>(getActivity(),
                    android.R.layout.simple_list_item_1, Cheeses.sCheeseStrings));
        }

        @Override
        public void onListItemClick(ListView l, View v, int position, long id) {
            Log.i("FragmentList", "Item clicked: " + id);
        }
    }
}

A: The v in your onCLickListener is referring to the Button itself, and calling findViewByID on the button means that the button is looking through its children (it doesn't have any) to find an EditText element.  if this code is running in an activity, you may be able to do:
Button bm = (Button) findViewById(R.id.bm);
bm.setOnClickListener(new OnClickListener() {
  public void onClick(View v) {
    EditText editTextIn1 = (EditText) findViewById(R.id.editTextIn1);
  }
});

alternately, if you have a reference to the fragment's container (like a framelayout or something), you can do
Button bm = (Button) findViewById(R.id.bm);
bm.setOnClickListener(new OnClickListener() {
  public void onClick(View v) {
    EditText editTextIn1 = (EditText) myFragmentContainer.findViewById(R.id.editTextIn1);
  }
});

redpajama_set_name: RedPajamaStackExchange


text:
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ATO Practice Statement Law Administration
PS LA 2004/5 (Withdrawn)
Administration of shortfall penalties under the new tax system
This Practice Statement outlines the Tax Office's position on remission of penalties now that the transition to the new tax system has passed. It deals in particular with penalties in circumstances where a shortfall amount results from a false or misleading statement.
Law Administration Practice Statement PS LA 2004/5 was withdrawn on 6 March 2006 and has been replaced by PS LA 2006/2.
This Practice Statement is issued under the authority of the Commissioner and must be read in conjunction with Law Administration Practice Statement PS LA 1998/1. It must be followed by Tax officers unless doing so creates unintended consequences. Where this occurs officers must follow their Business Line's escalation process.
1. The new tax system which began on 1 July 2000 brought about substantial change to the tax obligations of many taxpayers. Under the new tax system, uniform penalties were introduced to support compliance, and these included a penalty for false or misleading statements that resulted in a shortfall amount. These uniform penalties are set out in Part 4-25 of Schedule 1 to the Taxation Administration Act 1953 (the TAA 1953), and apply to:
income tax matters for the 2000-2001 and later income years;
fringe benefits tax matters for the year commencing 1 April 2001 and later years; and
other taxation matters (such as matters required to be reported on activity statements) for the year commencing 1 July 2000 and later years.
The penalty provisions apply to taxpayers that fail to meet their taxation obligations.
2. The penalties in Part 4-25 of the TAA 1953 are imposed by the law as a consequence of a taxpayer's action or inaction. However, the Commissioner has a discretion to remit the penalty imposed either in full or in part (section 298-20 of Schedule 1 to the TAA 1953).
3. From the outset, the Tax Office recognised the difficulties that many taxpayers and their advisors would face in understanding and implementing the new tax system, and the impact it would have on other obligations under laws administered by the Commissioner. The Tax Office adopted an approach to the administration of penalties that acknowledged these difficulties. This approach was detailed in Law Administration Practice Statements PS LA 2000/9 and PS LA 2002/8.
4. Now that the new tax system is entering its fourth year of operation, the Tax Office is moving towards a 'business as usual' approach to the administration of penalties. The policy of generally remitting penalties to give taxpayers the opportunity to understand their obligations under the new tax system is no longer appropriate and will not apply to shortfalls in documents lodged on or after 1 April 2004.
5. This Law Administration Practice Statement sets out the application of this firmer approach in circumstances where a taxpayer has made a false or misleading statement that results in a shortfall amount, particularly where that shortfall amount results from the taxpayer failing to take reasonable care. It will apply to statements made on or after 1 April 2004. Law Administration Practice Statements PS LA 2000/9 and PS LA 2002/8 continue to apply to earlier statements, see paragraph 53.
6. Any decision concerning penalties for a false or misleading statement will have regard to the circumstances of the case and the effort made by the taxpayer to comply. Genuine attempts to comply will be treated differently to situations where a taxpayer does not make an effort to do this. This is the approach adopted in the legislation, and accords with the principles of the ATO Compliance Model and the Taxpayers' Charter.
7. In line with this approach, a penalty for a false or misleading statement will generally be remitted where a shortfall amount arises in circumstances where a taxpayer's overall level of compliance is sound, and in all the circumstances of the case it is clear that:
the shortfall amount is not a material amount: or
the taxpayer has made an honest mistake.
8. This Law Administration Practice Statement does not deal with the administration of penalties for failing to have a reasonably arguable position or not following a private ruling, or in situations where a person has participated in a scheme. Nor does it cover situations where the taxpayer fails to lodge a document on time (Division 286 of Schedule 1 to the TAA 1953), or fails to comply with other statutory requirements such as not registering for GST (section 288-40 of Schedule 1 to the TAA 1953) or not issuing tax invoices (section 288-45 of Schedule 1 to the TAA 1953). Other Tax Office publications will deal specifically with these. The Tax Office will also publish further guidelines on the remission of penalties where particular types of taxes are understated or credits overclaimed.
9. A general interest charge (GIC) is imposed on any tax or penalty that remains unpaid after the time it becomes due and payable. The GIC is separate from the penalty imposed. The Commissioner can remit all or part of the GIC in certain circumstances (section 8AAG of the TAA 1953). The Tax Office policy on remission of GIC is fully explained in the ATO Receivables Policy which can be found on the Tax Office web site www.ato.gov.au.
Obligations under new taxation laws
10. Taxation laws will continue to be amended to reflect changes in the economic environment and the needs of business and Government. The policy of giving taxpayers the opportunity to become familiar with substantial new legal requirements will continue to be a feature of the Commissioner's approach to the administration of penalties. Any taxpayer who makes a genuine attempt to comply with new statutory requirements will generally have penalties on shortfall amounts remitted in the following circumstances:
in the first 12 months from the date of application of the new law; or
if there is a new law with an extended transitional period, during that transitional period, e.g. the consolidation regime.
Remission will not apply where there is evidence of a clear attempt to avoid or disregard the requirements of the law. Whether a measure is substantial is to be determined having regard to what could reasonably be expected of a taxpayer of the class under examination, i.e., expectations would differ between a micro business and a large corporate.
Obligations for amendments which have been introduced but not enacted
11. Situations can arise where a proposed law change has an application date prior to its Royal Assent, or where it is uncertain whether a proposed law will receive Royal Assent before its application date. Taxpayers potentially affected by the change may be uncertain about the most appropriate course of action to be followed in meeting their compliance obligations. Where this uncertainty causes the taxpayer to understate tax or over claim a credit the shortfall penalty will generally not apply.
Obligations under old taxation laws
12. In general, the remission of penalties for failing to comply with an income tax or fringe benefits tax provision that existed prior to the introduction of the new tax system will continue to be considered in accordance with the principles set out in Taxation Rulings TR 94/4 and TR 95/4 unless the taxpayer can show that efforts made to comply with obligations under the new tax system affected the taxpayer's ability to comply with the existing income tax or fringe benefits tax requirements.
New entrants to the tax system
13. A new entrant to the tax system will not generally be penalised under subsection 284 -75(1) of the TAA 1953 for shortfall amounts in its first year of operation, provided there has been a genuine attempt to comply with tax obligations. This concession will not apply to a business taxpayer whose principals have previously been involved in business operations, or if the taxpayer has used the services of a tax agent and:
the taxpayer has not followed the agent's advice; or
the agent has failed to exercise reasonable care.
14. Subsection 284-75(1) of Schedule 1 to the TAA 1953 imposes an administrative penalty in circumstances where:
a taxpayer or a taxpayer's agent makes a statement to the Commissioner about a taxation law;
that statement is false or misleading, whether because of what is included or what is omitted; and
a shortfall amount results.
15. If there is a shortfall amount because of a false or misleading statement, the behaviour of the taxpayer or the taxpayer's agent will determine the extent of the penalty imposed. The base penalty amount for the shortfall is worked out under section 284-90 of Schedule 1 to the TAA 1953 and is determined by the relevant behaviours that gave rise to the shortfall. The relevant behaviours and associated penalty amounts are:
failure to take reasonable care (25% of the shortfall amount)
recklessness (50% of the shortfall amount), and
intentional disregard of a taxation law (75% of the shortfall amount).
The base penalty amount can be increased or decreased in the circumstances set out in sections 284-220 and 284-225 of Schedule 1 to the TAA 1953. The relevant behaviours are explained in detail in Taxation Ruling 94/4.
16. The Commissioner has the discretion to remit the penalty imposed either in full or in part (section 298-20). In keeping with the principles of the Taxpayers' Charter and the ATO Compliance Model, remission requests will be dealt with on a case by case basis having regard to the circumstances of the case and the effort made by the taxpayer to comply.
Law Administration Practice Statement PS LA 2000/9
17. In the first year of the new tax system, the Tax Office recognised the difficulties faced by taxpayers in implementing the changes brought by the new system. It was clear that, notwithstanding a taxpayer's best efforts, genuine mistakes and misunderstandings would occur.
18. The Tax Office adopted a supportive approach in response to these difficulties. This was reflected in its approach to the administration of penalties: for example, penalties on shortfall amounts were remitted in full unless it was clear the taxpayer had not made a genuine attempt to meet the relevant obligations by intentionally understating a tax-related liability or knowingly overclaiming a credit. This approach was detailed in PS LA 2000/9. Although PS LA 2000/9 only referred to shortfall amounts in activity statements, the Tax Office applied a concessional policy to shortfalls of other taxes where it was evident that coming to terms with the complexity and volume of new obligations in the tax system caused unintentional mistakes. Penalties continued to apply to income tax shortfall cases where taxpayers did not make a genuine effort to comply.
19. The supportive approach in the transition to the new tax system continued with the remission policy in PS LA 2002/8. However, given that by then taxpayers had become more familiar with their obligations, the circumstances in which penalties on shortfall amounts would not be subject to a general remission were broadened. From the commencement of the second year, penalties were not remitted if it was clear that the taxpayer:
intentionally disregarded the law;
recklessly approached their tax obligations;
carried over poor compliance behaviour from the past; or
demonstrated a repeated failure to comply in spite of a clear explanation of what was required.
20. However, penalties for shortfall amounts continued to be remitted in full if taxpayers made a genuine attempt to meet their obligations and to provide information that was correct and complete. Again, where it is evident that making a genuine attempt to comply with the new tax system had caused unintentional mistakes to be made with other tax obligations the lack of reasonable care penalty will be remitted. However, this concession is less likely to apply as the new tax system is bedded down, particularly in relation to other tax obligations which are not new to the taxpayer or their agent.
21. As the new tax system is into its fourth year of operation, the Tax Office considers that taxpayers have had sufficient opportunity to understand and implement the changes introduced. As a result, the Tax Office is taking a firmer approach to the administration of penalties. The general remission concessions based solely on the introduction of the new tax system are no longer appropriate.
22. In keeping with this firmer approach, there will be no general remission of administrative penalties for shortfall amounts in income tax returns, fringe benefits tax returns, activity statements and other documents lodged on or after 1 April 2004.
23. This means that in addition to the circumstances outlined in PS LA 2002/8, a penalty for a false or misleading statement will now be payable where the shortfall amount results from the taxpayer failing to take reasonable care. Individual remission requests will be dealt with on a case by case basis in accordance with the principles set out in the Taxpayers' Charter and the ATO Compliance Model, but given that the structure of the penalty provisions already takes into account a taxpayer's behaviour in determining the penalty amount, remission would only be appropriate in limited circumstances. The onus will be on the taxpayer to demonstrate that reasonable care has been exercised.
Reasonable care
24. For the purpose of determining whether a penalty is imposed under subsection 284-75(1) of the TAA 1953 for making a false or misleading statement, a shortfall amount is taken not to exist where a taxpayer has taken reasonable care. This exception is contained in subsection 284-215(2) of Schedule 1 to the TAA 1953. If the taxpayer has used the services of an agent, both the taxpayer and the agent must have taken reasonable care to qualify for this exemption. This exception is limited to a penalty imposed under subsection 284-75(1). Even though a taxpayer may have exercised reasonable care, there is the additional requirement with income tax matters for a taxpayer to have a reasonably arguable position where the shortfall is above the thresholds in section 284-90. This requirement is explained in Taxation Ruling TR 94/5, which is currently being updated.
25. Reasonable care is not a new concept. It is explained in Taxation Ruling TR 94/4. The test continues to be whether, in making (or not making) a statement, or in acting or omitting to act, the taxpayer has exercised the level of care that a reasonable person in the taxpayer's circumstances would have taken to fulfil the taxpayer's tax obligations. It is not a 'one size fits all' test. The effort required of a taxpayer depends on their circumstances, having regard to their background, knowledge, education, experience and skill.
26. For example, a taxpayer who lodges their own return would generally pass the test if a genuine attempt is made to follow TaxPack instructions. If a taxpayer uses TaxPack properly and makes an honest mistake, the penalty will not be payable. If something in TaxPack is misleading and a taxpayer makes a mistake there will be no penalty because of the exception contained in subsection 284-215(1) of Schedule 1 to the TAA 1953.
27. A taxpayer who uses the services of an agent to prepare a return, activity statement or other document will generally be taken to have exercised reasonable care if the taxpayer has:
provided the agent with honest, accurate and complete information that is necessary for the preparation of the document, including information that the taxpayer could reasonably be expected to have known was relevant to the document; and
adopted the agent's advice where it is given to the taxpayer.
However, even if a taxpayer has taken reasonable care but there is a shortfall amount that results from the agent failing to take reasonable care, the taxpayer will be liable to a penalty at the appropriate rate.
Reasonable care - agents
28. The standard of care expected of an agent is higher than the standard expected of a taxpayer who self prepares and lodges. An agent would be expected to:
have the skills, knowledge and competence to prepare correct returns, activity statements and other tax documentation
be reasonably confident about a position taken on the application of a taxation law, and
have procedures in place to ensure the returns, activity statements and other documents are correctly prepared.
29. In making a penalty decision in cases involving a tax agent, tax officers will take into account the agent's work environment and the effort the agent is making to help the client comply with their tax obligations. Where work pressure causes an agent to make unintentional mistakes, the penalties on shortfall amounts will be remitted if, on the whole, it is evident the agent is making a genuine effort to prepare correct returns, activity statements and other documentation. The onus will be on the tax agent to demonstrate these circumstances apply.
30. If a shortfall amount results from a client not providing the agent with all the information necessary for the preparation of a correct return, activity statement or other documentation, the penalty will not be remitted. The amount of penalty will be determined by the client's circumstances and the reasons for withholding the information. The client could be liable for a penalty up to 75% of the shortfall amount if the information has been withheld for the purpose of intentionally disregarding obligations under the law.
31. If a shortfall amount is caused by an agent not requesting information from the client that the agent should have known was necessary for the correct completion of the return, activity statement or other documentation, the penalty will not be remitted.
Failure to take reasonable care
32. The following are examples of circumstances that would tend to indicate the taxpayer has failed to take reasonable care (subject to an assessment of the taxpayer's circumstances).
A taxpayer makes a claim for a deduction without being able to substantiate the deduction in accordance with the substantiation provisions, and relief from the substantiation requirement is inappropriate. This is because TaxPack and other Tax Office publications clearly explain that a taxpayer must be able to substantiate their claims for relevant work related expenses.
A taxpayer simply forgets to include an amount of assessable income in a tax return.
A taxpayer is uncertain about the correct treatment of a tax-related matter and does not make reasonable enquiry to resolve the issue. (Reasonable enquiry would include the taxpayer looking at reference materials such as Tax Office publications in an attempt to understand the proper tax treatment of the matter).
A taxpayer makes a wrong interpretation of a statutory provision that is clear to a reasonable person.
A business taxpayer does not have in place an appropriate record-keeping system and other procedures to ensure that the income and expenses of the business are properly recorded and classified for tax purposes. What is appropriate depends on factors such as the nature and size of the business, and could include consideration of whether there are additional internal controls such as internal audits, whether staff dealing with accounts are adequately trained, whether there is ongoing support for accounting staff.
Arithmetic errors can indicate a failure to take reasonable care but are not conclusive. Business taxpayers could reasonably be expected to have systems and procedures in place to prevent careless errors occurring. In other cases it would depend on factors such as the size, the nature and frequency of the error, and the circumstances of the person making the error.
Remission for inadvertent mistake
33. A taxpayer who makes an inadvertent mistake will not be penalised. An inadvertent mistake will be taken to have occurred where, on the evidence available,
the taxpayer has made a genuine attempt to meet the relevant tax obligations but has made an unintentional error, and
the taxpayer's overall level of compliance is sound.
34. The following are examples that would tend to indicate a taxpayer has made an inadvertent mistake:
a taxpayer who keeps good taxation records and has a good compliance history makes an isolated mistake by recording a transaction incorrectly, or
a business taxpayer has in place appropriate record keeping and other procedures to ensure income and expenses are properly recorded and classified, but an employee makes an unintentional error that is not detected when accounts are reviewed.
35. This approach reflects a principle in the ATO Compliance Model that it is appropriate to remit penalties for an inadvertent mistake where a taxpayer is fully engaged in the tax system and genuinely attempts to reach a correct tax position. Although it may be argued that the mistake was caused by a lack of reasonable care, the discretion to remit the penalty can be exercised in recognition of the overall compliance behaviour of the taxpayer.
36. The legislation provides that where a taxpayer makes a voluntary disclosure before being told that a tax audit is to be conducted, the penalty that would otherwise be imposed for a shortfall amount is:
reduced to nil if the shortfall amount is less than $1,000;
reduced by 80% if the shortfall amount is $1,000 or more.
If the voluntary disclosure is made after this time, the penalty is reduced by 20%. These reductions are not remissions but are the penalty amounts specified in Subdivision 284-D of Schedule 1 to the TAA 1953.
37. The Commissioner has the discretion under subsection 284-225(5) of Schedule 1 to the TAA 1953 to treat a disclosure made after an audit commences as having been made before being told of the commencement of the audit. The effect of this discretion is to reduce the penalty by 80%. This discretion will be exercised where a taxpayer, after being advised of a compliance activity, makes a voluntary disclosure before the formal date of commencement of the audit. The Tax Office will generally notify a taxpayer about a compliance activity and give a date for the commencement of the audit. Notification will normally be in writing or may be made orally.
38. As a matter of policy, any voluntary disclosure that is made before a taxpayer is told that a tax audit is to be conducted will generally be penalty free. A taxpayer who would otherwise be liable to a penalty reduced by 80% (ie because the shortfall amount is $1,000 or more) will generally be taken to have made an honest mistake and as a result the penalty that would otherwise apply will be remitted in full. However, the penalty will not be remitted if there is information to indicate the taxpayer did not make an honest mistake.
39. This approach acknowledges that a taxpayer making a genuine effort to achieve the correct tax position by advising the Tax Office of an honest mistake should not be penalised. Under the ATO Compliance Model, it is not appropriate for a taxpayer with compliant behaviour to be penalised while a taxpayer who displays resistant or disengaging behaviour will only be penalised if detected through compliance activity. It also reflects the Taxpayers' Charter which states that the Tax Office will treat a taxpayer as being honest unless the taxpayer acts otherwise.
40. However, repeated voluntary disclosures by a taxpayer may indicate the taxpayer has not made an honest mistake. Similarly, a pattern of voluntary disclosures by a registered tax agent may indicate carelessness or, at the extreme, an abuse of this voluntary disclosure concession. Where a tax officer finds this is the case the remission will not apply.
41. A tax audit is defined as an examination by the Commissioner of an entity's financial affairs for the purposes of a taxation law (section 995-1, Income Tax Assessment Act 1997). Taxation Ruling TR 94/6, which is being updated, will explain the compliance activities that would be considered to be a tax audit.
42. Voluntary disclosures are required to be made in the approved form. In accordance with the requirements in section 388-50 of Schedule 1 to the TAA 1953 for approved forms, a voluntary disclosure must be made in paper form, be signed with the appropriate taxpayer or agent declaration and posted to the Tax Office or given to the tax officer who is responsible for conducting the audit.
Shortfall amounts that are not material amounts
43. If, during an audit activity, a tax officer finds a shortfall amount that results from a lack of reasonable care but in the circumstances of the case the amount is not material, the penalty will be remitted where it is evident that the taxpayer and the agent (if any) have, on the whole, made a genuine attempt to comply with the taxpayer's obligations, and the taxpayer's overall level of compliance is satisfactory. For example, an agent preparing an income tax return may have difficulty reconciling the net amounts of GST and/or PAYG instalments in activity statements prepared and lodged by a client during the year, and an immaterial shortfall amount may result. If the agent can show that a genuine attempt was made to reconcile figures, but without success, the penalty will be remitted.
44. Depending on the circumstances, factors that could be examined in determining if a shortfall amount is material include the size of the shortfall amount in relation to the taxpayer's turnover, and the effect of the shortfall on the taxpayer's overall liability (including claims for credits). An amount will not be material for shortfall penalty purposes if it has a minor or relatively insignificant effect on the taxpayer's liability overall. Material amount will not be quantified in this Practice Statement as it will differ in each case. Tax officers need to take a common sense approach when applying this standard. Case managers will need to sign off remission decisions involving issues of materiality. Taxpayers will still be required to pay the shortfall amount.
Correcting GST mistakes
45. The Tax Office has published a revised Fact Sheet outlining the Commissioner's position on correcting GST mistakes on a Business Activity Statement - Correcting GST Mistakes - Revised Fact Sheet (03/2002)(Nat 4700). This states that a taxpayer who makes a mistake on an activity statement may in certain circumstances correct that mistake on a subsequent activity statement without penalty.
46. In addition to that concession, where a registered tax agent prepares an income tax return and has difficulties in reconciling the GST details in BASs prepared by the client or their bookkeeper, the GST may be corrected by including the adjustment in the next BAS to be lodged following the preparation of the income tax return. This concession to registered tax agents will only apply to client entities which have a turnover that is less than $20 million. There will be no threshold on the value of the reconciliation adjustment. The registered tax agent will be expected to advise the client or bookkeeper of the mistake and discuss possible causes of the error in the BAS to prevent it from happening in the future.
Timing adjustments
47. In some cases, taxpayers may include an income amount or a supply in a period later than the period in which the amount should have been included, or claim a deduction or credit in a period earlier than the period in which the claim should have been made. The penalty on the resulting shortfall amount will generally be remitted unless it is clear that the taxpayer was aware of the proper tax treatment of the particular item but sought to gain an advantage by disclosing or claiming in the incorrect period.
Amounts incorrectly included in another taxpayer's return
48. If income, a deduction, a credit or a supply of one taxpayer is incorrectly included in the return of another taxpayer but in overall terms no tax has been avoided, the penalty on the shortfall amount which results will generally be remitted in full. If, however, some tax has been avoided, the penalty will be payable but should be based on the net tax avoided in overall terms.
Taxpayers should be given the opportunity to explain
49. Once it has been established that a taxpayer has made a false or misleading statement that results in a shortfall amount, the behaviour of the taxpayer that resulted in the shortfall must be examined to determine the amount of the penalty. Other than in cases in an automated case actioning environment, or in cases where the facts clearly show fraud or evasion or that a taxpayer is deliberately disengaging from the tax system, the taxpayer should be contacted and given the opportunity to explain their actions before a decision on the penalty is made. The penalty decision will not be based on assumptions about what may have motivated a taxpayer's behaviour.
50. The basis of the decision must be clearly communicated to the taxpayer either before or at the time the penalty is determined. Given that penalties are designed to both sanction and influence behaviour, the ATO will not be able to positively influence a taxpayer's behaviour if the basis of a penalty decision is not explained.
51. In an automated case actioning environment it is not always possible to establish all the material facts before a penalty is imposed. In these situations, penalty remission requests will be considered on a case by case basis in accordance with the policy outlined in this Practice Statement.
Which Practice Statement applies?
52. The administrative penalties in Part 4-25 of the TAA 1953 apply to income tax matters for the 2000-2001 and later income years, to fringe benefits tax matters for the year commencing 1 April 2001 and later years, and to other taxation matters (such as matters required to be reported on activity statements) for the year commencing 1 July 2000 and later years.
53. As a general principle, the Law Administration Practice Statement that applies to a particular false or misleading statement depends on when the statement was made. The application of the various Law Administration Practice Statements can be summarised as follows:
The approach outlined in PS LA 2000/9 applies to statements made on or before 31 July 2001 in relation to activity statement obligations.
PS LA 2002/8 applies to statements made:
between 1 August 2001 and 1 April 2004 in relation to activity statement obligations.
between 1 July 2001 and 1 April 2004 in relation to other tax obligations.
PS LA 2004/5 applies to statements made on or after 1 April 2004 in relation to activity statement, income tax and other tax obligations irrespective of the tax period or year of income to which the document relates.
54. This means that if a taxpayer lodges forms for multiple tax periods or years at one time, the Law Administration Practice Statement relevant to the period in which the lodgment occurs will generally apply. The Tax Office's response to taxpayer behaviour in the transition years of the new tax system was based on an awareness of the difficulties faced by taxpayers in understanding and implementing it. The extra time gained by those who lodge late gives those taxpayers the opportunity to better understand their obligations.
55. The remission of penalties for failure to comply with an income tax or fringe benefits tax provision that existed prior to the introduction of the new tax system will continue to be considered in accordance with the principles set out in Taxation Rulings TR 94/4 and TR95/4. However, a penalty that would not be remitted under those Rulings may be remitted under these guidelines or the guidelines in PS LA 2000/9 and PS LA 2002/8 if the taxpayer can demonstrate that efforts made to comply with obligations under the new tax system affected the taxpayer's ability to comply with the existing income tax or fringe benefits tax requirements.
56. Taxpayers have the right to object against an assessment of a Division 284 penalty (section 298-30 of Schedule 1 to the TAA 1953) and can also object against the Commissioner's decision on a remission request if the amount of penalty that remains payable as a result of that decision is more than 2 penalty units (section 298-20). The Tax Office will publish guidelines on procedures for objecting against an assessment of penalty or a remission decision.
57. It is an offence to make a false or misleading statement to a tax officer. As an alternative to an administrative penalty, the Tax Office can seek to have an offence prosecuted by referring the matter to the Director of Public Prosecutions. The Tax Office will not generally seek to prosecute unless the case involves serious non-compliance. This is in keeping with the Compliance Model concept that the most severe compliance strategies are to be restricted to those who are most non-compliant. The Tax Office's policy on prosecution is fully explained in the ATO Prosecution Policy.
Date of Issue: 29 March 2004
Date of Effect: 1 April 2004
Related Rulings/Determinations:
Taxation Ruling TR 94/4
Related Practice Statements:
PS LA 2000/9
Subject References:
administrative penalties
shortfall amount
false or misleading statement
Income Tax Assessment Act 1997 section 995-1
Taxation Administration Act 1953 section 8AAG
Taxation Administration Act 1953 Schedule 1, Part 4-25, Division 284
Taxation Administration Act 1953 Schedule 1, subsection 284-75(1)
Taxation Administration Act 1953 Schedule 1, section 284-80
Taxation Administration Act 1953 Schedule 1, subsection 284-215(1)
Taxation Administration Act 1953 Schedule 1, section 284-220
Taxation Administration Act 1953 Schedule 1, Division 286
Authorised by:
Michael Carmody, Commissioner of Taxation
Other Business Lines consulted Excise, GST, LB&I, OCTC, Operations, PTax, Small Business, Superannuation.
PS LA 2004/5 (Withdrawn) history
1 April 2004 Original statement
You are here 6 March 2006 Withdrawn


As a mom & a female chiropractor, Dr. Alice feels blessed to help others on the pregnancy journey.
"Chiropractic care throughout pregnancy can relieve and even prevent the common discomforts experienced in pregnancy. Specific adjustments eliminate these stresses in your spine, restore balance to your pelvis and result in greater comfort and lifestyle improvement. Chiropractic care throughout pregnancy restores balance to your pelvic muscles and ligaments and therefore leads to safer and easier deliveries for you and your baby. Additionally, the chiropractic adjustment removes interference to the nervous system allowing your uterus to function at its maximum potential. Published studies have indicated that chiropractic care does in fact reduce labor time. We offer specific analysis and adjustments for your special needs in pregnancy. You and your baby's continued safety and comfort is primary in our care. "~Dr. Ohm.
I first went to see Dr. Alice when I was about 8 weeks pregnant, and I had developed terrible sciatic pain.
I was nervous about seeing a chiropractor while pregnant but she is very knowledgeable about how to treat pregnant women safely.
I was able to get some relief in my neck and also in my hips and low back. One thing I especially enjoyed was that not only did she do a physical adjustment, she also checked if I needed any emotional release and if so, facilitated that. I valued working with someone I knew would take good care of me and my baby.


text:
Rosanna Davison's Eat Yourself Beautiful: Hard To Swallow
I had not planned on buying "Eat Yourself Beautiful". Authors typically earn 10% of the cover price of hardbacks; at €20 my purchase would include a regrettable two Euro contribution to the coffers of an opponent of modern medical care. I've resolved this conflict with a mitigating €20 donation to Arthritis Ireland in recognition of their strong response to Davison's piffle that gluten causes arthritis.
"... the drugs of modern medicine, they tend to cover up any issues or symptoms rather than get to the source of the problem." - Page 2
We need venture no further than page two before finding the first assault upon reality. Do you recall that time you got Polio? No, you do not, for modern medicine has vanquished it in all areas that do not have armed vaccination opponents. When was a diagnosis of tetanus last accompanied by advice to get one's affairs in order? Not in living memory. Those of us fortunate enough to have access to modern medical care and smart enough to use it enjoy a quality of life unrivaled throughout history in both quality and length. Tuberculosis, smallpox, polio, diphtheria and pertussis - once sources of quite a considerable number of health problems - find themselves silent when called up on to support Davison's thesis. A cover up seems unlikely.
What sparks this antipathy towards medicine? Davison holds with unwarranted pride a degree of sorts in Nutrition from the College of Naturopathic Medicine. It runs conferences on the 'risks' of vaccination. The course is 'accredited' in Ireland by the Irish Association of Nutritional Therapy, a group founded by one of the college's lecturers and a PE teacher who graduated the course. This arrangement calls to mind a trip to the principal's office to explain why my signature so closely matched that of my mother's on a secondary school sick note.
The college itself is founded by Hermann Keppler, a man who believes that Himalayan rock salt contains crystals whose vibrations can cleanse the canny consumer of exposure to WiFi and other electromagnetic fields. His specialties include dispensing magical water under the label of homeopathy and diagnosing your inflamed organs by gazing into your iris, a folklore he refers to as iridology. Seeking medical advice from a graduate of his tutelage is akin to drawing up your maps with the help of the flat earth society. For those interested, I wrote more on the group here.
This background in mind we return to the book at section one.
"Enormous bodies of scientific research now show us that the power to live your whole life free from modern lifestyle diseases such as cancer, heart disease and diabetes starts on your plate" - Page 10
Many citation styles are open to the budding author. Documentary note citations would work well in this book. Parenthetical references could be a mite formal but still welcome. There are of course offshoots. Faced with the diversity of approaches available to her, Davison opts to not bother, frequently making claims that will have your jaw drop low enough to accommodate a full bushel of quinoa. Note how smoothly cancer is branded a lifestyle disease, and imagine how such blaming might affect those impacted by it.
The 'enormous bodies of scientific research' seem too slight to warrant mention, but some light discussion follows in the following paragraphs that gives us a lead.
"In 1995, Dr Caldwell Esselstyn published his benchmark long-term nutrition study that showed that heart disease in severely ill patients could be halted and reversed by putting them on a low-fat, whole foods, plant-based diet. It demonstrated the self-healing power of the human body under ideal conditions. Since natural medicine is so effective at preventing disease rather than just suppressing symptoms, as modern medicine tends to do, I firmly believe that there is a great need for natural medicine to become more widespread than conventional medicine."
A source! A source! My kingdom for a source! When you've read through a few unevidenced assertions that beetroot cleanses blood (page 180) the presence of a name and a hint of an actual study quickens the heart. True, the study isn't named, but we have enough to go on.
Let us take a moment to examine Esselstyn's 'benchmark' work that we might learn how heart disease can be halted and reversed. Commencing in 1985 it consisted of 22 participants and no control group. They all took cholesterol lowering medication, a glaring omission from Davison's quest to paint real medicine as a mere masking of symptoms. Of the 22 only six continued the diet for the ten year duration; hardly a useful sample size. You may wish to read the abstract.
What can we conclude from this? That cholesterol lowering medication and changes in diet can lower cholesterol, so therefore medication only hides symptoms? Davison's conclusion is further weakened when we see that Esselstyn allowed skimmed milk and yoghurt in his diet but forbade any oils or avocados. Davison does not explain why her plan disagrees with him in these areas.
"The powerful medicinal properties of a huge array of herbs have been used for centuries by Native American (35-40), Roman (20-30), Persian, Egyptian (40) and Hebrew (30-35) cultures." Page 38
To help the reader I have included in brackets the average life expectancy of each culture.
Is this among the systems Davison wishes to 'become more widespread than conventional medicine'?
"There are more natural therapies gaining respect in mainstream medicine now than ever before, as it is clear that scientific evidence of the efficiency [sic - efficacy? - Geoff] of natural medicine is solid." Page 10-11
This is untrue and I question how any editor could allow ink assault paper in such a depraved manner without leaping to its defence. At the very least, seeing such mortal wounds inflicted on the page they should have had the decency to put it out of its misery.
Meat, Wheat, And Other Things Not To Eat
"Just imagine the heat in our intestines and what must happen to the meat a human eats as it slowly moves through that long digestive tract. It begins to putrefy and rot, allowing harmful toxins and acidic by-products to leak into the bloodstream." Page 12
There are well thought out ethical grounds for vegetarianism and veganism, but Davison's pseudoscientific reasons for eschewing meat will only hurt such a movement. Meat rotting in our intestines would be an interesting feat considering at this stage it has been dissolved in our stomach.
"...according to research [gluten] can lead to health conditions like arthritis, depression, eczema and psoriasis." - Page 28
Living through depression? Blame the pizza. Arthritis? Perhaps you shouldn't have had that pint. Davison has been asked by various doctors, researchers and experts to supply the research she promises but as with so many of the novel claims in this book it seems not to exist.
Few of us would wish to dissuade our fellow citizens from devoting a little more thought to the nutritional content of their meals. Some have told me that as long as the book forces someone to choke down an occasional apple it will do more good than harm. But is this the case? There's much one could say in favour of legumes, for example, but Davison asks us to eschew the convenience of tinned goods (she says - absent explanation - that tinned goods contain 'chemicals') in favour of hand soaking the little blighters the night before. I can barely make time to floss. I will not be planning my kidney beans days in advance.
"It's important to choose organic produce as much as possible, as the soil it has been grown in remains rich in the important minerals you need. Organic fruit and veggies have been enabled to grow and develop as nature intended rather than being ripened artificially before they're naturally ready. This means that they're chemical free...
While pesticides are intended to kill insects, many of them are actually absorbed into our air, soil, water or food supply...
It's essential to wash non-organic fruit and vegetables really well..."
I'm not sure from which angle to best tackle this Gordian knot of nonsense. Starting from the bottom up, you should wash all fruit and veg. Your organic tubers were likely grown in cow poop. Organic vegetables are not rendered immune from contamination with serious diseases. The implication that washing is less necessary is a dangerous one. Pesticides aren't intended to kill insects, they're intended to kill pests, including fungi, bacteria, insects and weeds. And organic farmers use them too, rotenone and pyrethrin being two examples. It's bordering on illiterate to suggest that fruits and vegetables of any sort don't contain chemicals. Organic farmers do artificially ripen crops. I find it hard to pluck a correct statement from this section designed to push folks to unnecessarily expensive fruit and vegetables, despite there being no evidence that organic branded food is more nutritious.
By this stage of the book we have seen dairy demonised, meat maligned, we have been warned off wheat, cautioned against cans and swayed to organic outlets. Far from encouraging a varied diet the advice in this book is profoundly limiting. The resulting message is that healthy eating is the preserve of those who live within walking distance of an organic market and have the sort of disposable time on their hands that allows much of the evenings to be spent bathing legumes. If you have a day job and enjoy the benefits of modern medicine this may not be the recipe book for you.
(note: this review is also posted on Amazon. Feel free to join the discussion.)
Rosanna Davison's Eat Yourself Beautiful: Hard To ...