AT ARM'S LENGTH WITH DIRTY HANDS: TAXING THE AUSTRALIAN PUNTER

Abstract: Taxes on betting are a major source of revenue for Australian state governments. Specific taxes on the racing industry date from 1915. However, the revenue potential has only been tapped in all the states since the legalisation in the past 30 years of off-course betting through the state-run totalisator (TAB). The introduction of the TAB followed a long period when various states adopted different policies towards off-course betting, ranging from legalisation of bookmakers' betting shops to attempts at complete suppression. In tracing the history of these policies, the focus is on "implementation failure", or the many administrative pitfalls and obstacles that were experienced. These include insurmountable tax evasion by bookmakers, regulatory capture of betting boards by bookmakers and corruption of the law enforcement agencies. State governments also had to accommodate a range of conflicting interests, including the interests of the racing industry itself and the demands of the anti-gambling lobby. The TAB is shown to be a happy and convenient resolution of most, but not all, of these administrative and political dilemmas.     

The use of phosphate buffered saline for the recovery of cells and spermatozoa from swabs.

In the forensic science laboratory, the recovery of spermatozoa from vaginal swabs, or vaginal cells from penile swabs, can help determine if sexual intercourse may have taken place. There are several methods used to recover spermatozoa and cells from the swabs before visualisation on a microscope slide and most of these methods use water. Phosphate buffered saline (PBS) is a non-toxic solution used in many biological laboratories. Unlike water, PBS prevents cells rupturing or shrivelling up due to osmosis. This study demonstrates that PBS can be used for the extraction of spermatozoa and cells from swabs and that PBS does not affect subsequent DNA profiling.