Index	Year	Month	Page
ICSA INTERNATIONAL	1998	October	386
NEW IN BRIEF • ASIC accounting focus promotes investor confidence • Securities industry must comply by October	1998	October	386
DEALING WITH THE TAX OFFICE • The ATO is the most complex regulator that organisations must deal with • The assessment is the most common point of contention but can be challenged if the right procedures are followed • Two recent decisions of the Federal Court underline that assessments need not be accepted at face value	1998	October	390
SMALL PRINT • It is by far the most common practice for employers to require applicants for jobs to provide a curriculum vitae • The purpose of this article is to give advice on the use of application forms as opposed to CV’s from an employer’s point of view • And secondly, to suggest formats for the preparation of individual CV’s • The author has drawn on his own experience and that of appropriate writers	1998	October	393
DISCLOSURE UNDER LISTING RULE 4.10.3 • LR4.10.3 requires disclosure of corporate governance practices • Studies however, show varying levels of compliance with the true intent of this requirement• Company secretaries should take the opportunity to lift their board’s performance in this area before their next annual report	1998	October	394
RISK MANAGEMENT • Risk management seeks conformance but not at the cost of performance • This requires that risk management becomes an integral part of corporate governance • A compliance program, once integrated into corporate management systems, will help meet those needs	1998	October	396
CORPORATE LAW REFORM • The process • Reform and politics • A new administration • Notice of meeting • Proxies • Declaration of results • Calling meetings • Financial statements • ASX disclosure • CLRA 1998	1998	October	402
PROTECTING YOUR INTELLECTUAL PROPERTY • Patent and design protection • Trade mark protection • Enforcing your rights	1998	October	408
ASPECTS OF MACHINERY BREAKDOWN • Machinery breakdown insurance evolved from the old ‘fusion’ extension to fire policies A particular question hangs over air conditioning plants and their use of CFC gases • It is necessary to delineate cover by an ISR policy from the more narrow cover of the machinery breakdown policy	1998	October	410
CORPORATIONS LAW UPDATE • Shareholder’s right of appeal • Improper use of position • Quasi resolutions of the board • Oppression of majority shareholders	1998	October	413
TAXATION LAW UPDATE • The nature of goodwill • The sources of goodwill • Transfer of assets which are sources of goodwill • FC of T v Krakos Investments Pty Ltd • The creation or acquisition of goodwill • No goodwill was disposed of by the sale of the taxi licence	1998	October	416
SUPERANNUATION LAW UPDATE • Tax reform and superannuation • Taxation of various entities • After tax contributions and spouse superannuation support	1998	October	420
CONSUMER LAW UPDATE • A case has provided a Forum in which administrative decisions of the ACCC can be reviewed	1998	October	423
CONTAMINATED LAND 97 • The (NSW) Contaminated Land Management Act became law at the end of 1997 • Part commenced to operate on 1 June 1998 - most of the rest commenced on 1 September • It dramatically changes previous law • Promotes the concept of ‘polluter pays’	1998	October	425
EMPLOYMENT LAW UPDATE • What is indirect discrimination? • How is it unlawful? • When is it not unlawful? • What remedies can a complainant claim? • Representative of class actions • Representative actions for indirect discrimination • Amounts of damages • What does this mean for your business ? • What can employers do?	1998	October	428
MANAGEMENT • Research supports the hypothesis that companies with sophisticated HR practices are more profitable, higher productivity and reduce turnover • Three companies have been identified and researched who employ best practice staffing procedures	1998	October	431
LETS SPEAK UP	1998	November	434
RISING INVESTOR POWER: HOW CORPORATE AUSTRALIA MUST RESPOND	1998	November	436
SMALL PRINT • The ideal disaster plan will set out clear responses to all given emergencies • Developing the plan requires evaluating potential threats and working to a ‘worst case’ scenario • Good planning is essential to protect reputations and to save lives	1998	November	439
ICSA INTERNATIONAL	1998	November	440
SECRETARIES CASEBOOK • Directors of subsidiaries have special responsibilities • Consideration must be had of the power and influence of the parent board directors on their personal liability risks in this context	1998	November	444
ENFORCING PRE-EMPTION REQUIREMENTS IN PRIVATE COMPANIES • The right of shareholders to have first refusal when one wishes to sell their holding must be carefully worded in a company’s constitution • Failure to follow procedures required can affect this right • Courts will strictly enforce both the rights and their procedural requirements	1998	November	448
RISK MANAGEMENT UPDATE • Policy forms · Broadform policies • Exclusions generally • Exports to USA and Canada • Recalls Defects • Loss of use	1998	November	450
ANNUAL REPORTS • Annual reports contents should focus on needs of shareholders, not demands of the ASC. At present only 3% of reports are properly read • Australia’s listed companies print over 8,000,000 annual reports. Their size increased from 14 to 40 pages between 1970 and 1995 • By extrapolation in another 25 years each report will be over 100 pages. This means 800,000,000 pages! Bureaucracy has gone mad	1998	November	456
STRATEGIC CHANGE • Components and barriers • Problems and paradoxes • Repudiation • Participant-orientated change • Strategic design • Corporate culture • Leadership	1998	November	458
CORPORATIONS LAW UPDATE • Compulsory acquisition of later issued shares • Authority to sign documents Minister’s consent to institute proceedings • Acting as a director	1998	November	464
TAXATION LAW UPDATE • Timing of deductions • Land development • Shareholders and beneficiaries subject to FBT	1998	November	468
INDIRECT TAXATION UPDATE • Review of the customs valuation legislation	1998	November	472
SUPERANNUATION UPDATE • Superannuation issues for international Assignees-the benefits and pitfalls • 1998/99 superannuation thresholds • 1997/98 lodgement and payment timetables	1998	November	474
EMPLOYMENT LAW • Communication, via the internet or through a company’s internal network raises concerns of message content and control • The legal question is whether companies can audit e-mail usage of employees • The moral question is, should they?	1998	November	477
CONSUMER LAW UPDATE • Three cases involving ‘free’ offers show that there are strict parameters such advertising must respect • ‘Free’ offers involve strict parameters which advertising must respect • US findings are used in arriving at local determinations • Reinforce the courts’ determination to maintain standards in advertising in Australia	1998	November	479
CHAIRMAN, ASIC LAUNCHES NEW EDUCATION PROGRAM	1998	December	482
SMALL PRINT • Because the cost of wrong selection decisions is so high, recruitment interviews demand high levels of management skill • To be effective, interviews should focus on a job description and be properly planned • The core of the interview is the discussion which facilitates value judgement of each candidate	1998	December	485
ANOTHER SUCCESSFUL ANNUAL CONFERENCE FOR THE INSTITUTE	1998	December	486
AN INTERVIEW WITH ONE OF AUSTRALIA’S LEADING BANKERS	1998	December	488
ICSA INTERNATIONAL	1998	December	490
NEWS IN BRIEF • ASIC provides guidance on disclosure of directors’ and officers’ remuneration • ASIC provides guidance on environmental reporting • Commissioner responds to business concerns • ATO delays surcharge assessments ·	1998	December	494
A BRIEF HISTORY OF THE SECRETARY • Secretaries go back to the Pharaohs of Egypt and have carried forward through the Dark Ages and Elizabethan times to the present day • Charter companies in the 17 Century saw their introduction to the modern corporate world. That position has been consolidated ever since	1998	December	496
RISK MANAGEMENT UPDATE • Product liability insurance exclusions and limitations • Professional liability • Contractual liability • Product recall expenses • Product guarantee • Malicious product tamper	1998	December	499
CAN A MINORITY SHAREHOLDER RESTRICT HOW A MAJORITY VOTES? • A decision of principle under Strata Title law that has a general application to corporations • Compensation awarded to a minority notwithstanding the apparent ‘ right ‘ of the majority to act for their own benefit	1998	December	504
WHAT IS INTELLECTUAL PROPERTY? • Patents • Trade marks • Registered designs • Copyright • Confidential information	1998	December	506
CORPORATIONS LAW UPDATE • Financial assistance allowed • Exercising rights under letters of credit • Loss of client legal privilege • Equitable mortgage of shares	1998	December	508
INDIRECT TAXATION • Are you GST ready? • Maximise input tax credit entitlement • Optimise cash flow position • Address one time transitional issues • Examples of business issues	1998	December	511
CONSUMER LAW UPDATE • Telstra challenges Optus under the TPA over the cost of calls • Court finds that ‘impressions’ are especially important in TV advertising • Comparisons must be valid and avoid half truths or creating wrong impressions ·	1998	December	513
AWARD SIMPLIFICATION - AN OVERVIEW • The Workplace Relations Act has made significant changes to award procedures • Allowable matters, necessary and incidental matters, exceptional matters, non-allowable matters • Various Commission decisions	1998	December	515
AWARD SIMPLIFICATION - AN OVERVIEW • The Workplace Relations Act has made significant changes to award procedures • Allowable matters, necessary and incidental matters, exceptional matters, non-allowable matters • Various Commission decisions	1998	December	519
ENVIRONMENT LAW UPDATE • Victorian EPA releases Draft Policy on contaminated land • NSW EPA releases Draft Guidelines on significant risk of harm • What is the practical effect of the regulations concerning contaminated land?	1998	December	522
MANAGEMENT • The concept of just cause standard and the extent to which it requires ‘due process’ in the admin of discipline by an employer is discussed • The two most commonly used approaches to discipline are analysed • The article concludes after discussing future directions of disciplinary due process	1998	December	524