Broadly the general objectives of bilateral tax treaties therefore include the protection of taxpayers against double taxation with a view to improving the flow of international trade and investment and the transfer of technology. They also aim to prevent certain types of discrimination as between foreign investors and local taxpayers, and to provide a reasonable element of legal and fiscal certainty as a framework within which interna- tional operations can confidently be carried on. With this background, tax treaties should contribute to the furtherance of the development aims of developing countries. In addition, the treaties seek to improve cooperation between taxing authorities in carrying out their functions, including by the exchange of information with a view to preventing avoidance or evasion of taxes and by assistance in the collection of taxes.
Broadly the role of the LCC shall include at least the following:
(a) To consider changes to the existing arrangements within a school that are within the resource allocation of the school;
(b) To act as the school’s management/staff/union consultative forum;
(c) To be consulted about issues affecting working conditions of employees;
(d) To consider matters around staffing flexibility and workplace reform;
(e) To refer to the ECC matters with respect to school-based proposals to reallocate a school’s staffing budget as provided under the centrally determined allocative methodology where agreed at the local level and other workplace reform and staffing flexibility processes requiring ECC consideration;
(f) To participate in activities associated with Occupational Health and Safety, rehabilitation co-ordination and workplace harassment referral. The decision to adopt these functions lies with the LCC and the statutory or industrial requirements regarding the constitution of bodies associated with these functions must still be satisfied. Notwithstanding this provision of all three functions may also operate outside of the LCC;
(g) To develop and review the school’s/worksite’s bus and playground duty roster in accordance with Part 12 of this Agreement;
(h) To determine variations to meal breaks in accordance with Part 12 of this Agreement;
(i) To determine matters with respect to the extension to the spread of school hours in accordance with Clause 2.3 of this Agreement;
(j) To consider the use of funding additional to the resource allocation of the school in accordance with sub- clause 3.7.4;
(k) To oversee the implementation and application of the terms of this Agreement within the school;
(l) To resolve, wherever possible at a local level, disputes on the general application of matters contained within this Agreement;
(m) To contribute to the planning of smooth change management at a school level, wherever possible, towards fulfilment of the parties’ commitment to cooperate in the implementation of the model of school-based management; and
(n) Other roles as agreed by the parties.
