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Category: KB

  • MIL-OSI USA: Rep. Adams’ Statement on the Passing of Quincy Jones

    Source: United States House of Representatives – Congresswoman Alma Adams (12th District of North Carolina)

    CHARLOTTE – Congresswoman Alma S. Adams, Ph.D. (NC-12) released the following statement today on the passing of music producer, songwriter, and composer Quincy Jones, at the age of 91: 

    “The world has lost an iconic, creative genius whose music was the soundtrack of our lives for multiple generations. Quincy Jones was a legend who reminded us that we are all one. He brought us hits like ‘We are the World’ and Thriller, the musical score for The Color Purple, and the opening theme for Sanford and Son. His contribution to our society will long be remembered. Thank you for your service Quincy Jones. Your rent is fully paid.”   

    Congresswoman Alma S. Adams, Ph.D. represents North Carolina’s 12th Congressional District (Charlotte, Mecklenburg County, Cabarrus County) and serves on the House Committee on Agriculture and the House Committee on Education & the Workforce, where she serves as ranking member of the Workforce Protections Subcommittee.

    MIL OSI USA News –

  • MIL-OSI USA: Ohio Celebrates Congresswoman Beatty’s Lifelong Fight for Equality with Hall of Fame Honor

    Source: United States House of Representatives – Congresswoman Joyce Beatty (3rd District of Ohio)

    COLUMBUS, OH —Today, Congresswoman Joyce Beatty (OH-03) was inducted into the Ohio Civil Rights Commission’s 15th Civil Rights Hall of Fame during a ceremony at the Lincoln Theatre. Alongside ten fellow honorees, Congresswoman Beatty was celebrated as a pioneering leader in civil and human rights and a champion of equality and inclusion.

    The Ohio Civil Rights Hall of Fame honors individuals who have made significant contributions to civil rights, cultural awareness, and understanding, advancing a more just society. 

    “It is a profound honor to be recognized alongside such remarkable individuals,”said Congresswoman Beatty. “This induction is not just a reflection of my journey but a testament to the power each of us holds to stand up for equality. Civil rights isn’t just a chapter in history—it’s a commitment to justice that each of us must carry forward.”

    Congresswoman Beatty has been a trailblazing leader in civil rights throughout her career. She has marched alongside Martin Luther King III, Reverend Al Sharpton, and Reverend Jesse Jackson. As a state legislator, she established Ohio’s Rosa Parks Day, making Ohio the first state to recognize this civil rights icon. Breaking barriers, she became Ohio’s first female Democratic House Leader.

    In Congress, Beatty is known as the powerful and productive Chair Emerita of the Congressional Black Caucus (CBC). She spoke at the 50th anniversary of the March on Washington, co-sponsored the bill making Juneteenth a federal holiday, and helped President Joe Biden pass the $1.3 trillion Infrastructure Bill. She also advised the President on his 2022 Executive Order addressing police brutality and chaired Congress’s first Diversity and Inclusion Subcommittee. Currently, Beatty leads the CBC Task Force on Diversity, Equity, and Inclusion.

    Her dedication to civil rights has earned her various accolades, including the Dr. Mary McLeod Bethune Legacy Award. Congresswoman Beatty serves as a National Campaign Advisor for Vice President Kamala Harris and has been included on EBONY magazine’s “Power 150” list of influential African Americans.

    The Ohio Civil Rights Commission commended Congresswoman Beatty and the other inductees for their enduring contributions to equality and inclusion.

    ###

    MIL OSI USA News –

  • MIL-OSI Banking: Fannie Mae Announces the Results of its Thirty-third Reperforming Loan Sale Transaction

    Source: Fannie Mae

    WASHINGTON, DC – Fannie Mae (FNMA/OTCQB) today announced the results of its thirty-third reperforming loan sale transaction. The deal, announced on October 8, 2024, included the sale of 8,678 loans totaling $1,424,118,043 in unpaid principal balance (UPB), offered in three pools. The winning bidder for Pool 1 and Pool 2 was Pacific Investment Management Company LLC, and for Pool 3 was JP Morgan Mortgage Acquisitions Corp. The transaction is expected to close by December 20, 2024. The pools were marketed with Citigroup Global Markets Inc. as advisor.

    The loan pool awarded in this most recent transaction includes:

    • Pool 1: 2,924 loans with an aggregate UPB of $510,578,698; average loan size of $174,617; weighted average note rate of 3.82%; and weighted average broker’s price opinion (BPO) loan-to-value ratio of 47%.
    • Pool 2: 3,311 loans with an aggregate UPB of $524,573,434; average loan size of $158,434; weighted average note rate of 4.03%; and weighted average broker’s price opinion (BPO) loan-to-value ratio of 48%.
    • Pool 3: 2,443 loans with an aggregate UPB of $388,965,911; average loan size of $159,217; weighted average note rate of 3.96%; and weighted average broker’s price opinion (BPO) loan-to-value ratio of 49%.

    The cover bid, which is the second highest bid for the pool, was 83.55% of UPB (32.26% of BPO) for Pool 1, 84.375% of UPB (31.73% of BPO) for Pool 2, and 82.09% of UPB (31.98% of BPO) for Pool 3.

    Reperforming loans are loans that have been or are currently delinquent but have reperformed for a period of time. The terms of Fannie Mae’s reperforming loan sale require the buyer to offer loss mitigation options to any borrower who may re-default within five years following the closing of the reperforming loan sale. All purchasers are required to honor any approved or in-process loss mitigation efforts at the time of sale, including loan modifications. In addition, purchasers must offer delinquent borrowers a waterfall of loss mitigation options, including loan modifications, which may include principal forgiveness or payment deferral prior to initiating foreclosure on any loan.

    Interested bidders can register for ongoing announcements, training, and other information here. Fannie Mae will also post information about specific pools available for purchase on that page.

    MIL OSI Global Banks –

  • MIL-OSI Australia: Publicly available data to help understand tax compliance

    Source: Australian Department of Revenue

    Understand tax compliance in Australia

    An important feature of the Australian tax system is that the details of income earned and taxes paid by taxpayers are kept confidential. This applies for both people and entities. We believe this confidentiality supports full and honest disclosure to us.

    However, an interested person can use a range of tools to better understand a company’s tax position. New data sources are available to help the community understand more about the tax compliance of large corporate groups.

    We encourage community enquiries. These support an informed debate about tax compliance in Australia. Informed debate can balance speculation about low or no tax paid by some corporate groups. It can also address concern about non-compliance by the large corporate groups population in general.

    Sources of information

    Relevant sources of information about a company’s tax position include:

    • reports prepared by the corporate group itself, especially reports written under the voluntary tax transparency code
    • financial reports prepared by the corporate group and lodged, directly or indirectly, with the corporate regulator, ASIC
    • our annual publication of key financial and tax data relevant to large corporate groups under the corporate tax transparency measure
    • informed analysis and media commentary of particular corporate groups or industries including    
      • analysis of annual reports prepared by a corporate group in Australia
      • reports filed by the overseas headquarters of a multinational with operations in Australia.

    How large corporate groups are taxed

    In looking at the tax paid by a particular large corporate group, it is important to remember:

    • income tax isn’t paid on gross income, it’s paid on taxable income, meaning they may pay less or no tax in subsequent years
    • even very large corporate groups sometimes make losses that may mean they don’t pay tax in that year and, subject to integrity provisions in the law, they can carry forward and claim these as a tax deduction in future years
    • Australia generally doesn’t tax the offshore profits of corporate groups where they are comparably taxed overseas
    • the profits of businesses run through trusts are usually taxed at the investor level, not the trust level.

    Voluntary tax transparency code

    We encourage large corporate groups to adopt the voluntary tax transparency code (the Code). This includes entities treated as companies for Australian tax purposes and foreign multinationals with operations in Australia.

    The Code was developed by the Board of Taxation and endorsed by the Australian Government in the 2015–16 federal Budget. It’s designed to encourage greater transparency within the corporate sector, particularly by multinationals. It will improve the community’s understanding of the corporate sector’s compliance with Australia’s tax laws.

    We’re encouraged by the number of corporates volunteering to produce tax performance reports. By 31 August 2023:

    • over 140 corporates published reports for 2021–22
    • over 120 corporates published to date for 2022–23
    • over 20 corporates published to date for 2023–24.

    We believe this will support more informed community debate about the tax system.

    The first Voluntary Tax Transparency Code reportExternal Link for 2015–16 was published on data.gov.au in September 2016. It is updated as we receive more reports from businesses and currently includes 8 years of data. Over 210 corporates have become signatories to the Code.

    Requirement to lodge general purpose financial statements

    Most large corporates file detailed accounts with ASIC. These general purpose financial statements (GPFS) provide some tax payment details, including:

    • the amount they expect to pay as tax liabilities
    • a tax note explaining material tax adjustments, for example, profits and dividends or both from a foreign subsidiary may be exempt for income tax purposes, but treated as income in the accounts
    • any amended assessment received, subject to principles of materiality
    • information on substantial tax disputes, where the reporting entity has to disclose contingent liabilities under the Corporations Act 2001.

    Some large global entities with Australian operations may not have been required to provide full GPFS to ASIC. Sometimes they’ve been able to lodge special purpose financial statements. Separately, grandfathering provisions provided exemptions from filing GPFS with ASIC for some Australian large private companies.

    However, recent changes made to legislation means these companies will no longer be exempt from lodging financial statements with ASIC. The exemption now only applies to financial years ending on or before 9 August 2022 when the Act received royal assent.

    For income years beginning on or after 1 July 2016, legislation now requires significant global entities to lodge GPFS with us if they don’t already provide them to ASIC. We pass these to ASICExternal Link and they make them public in their document register.

    This measure increases the transparency of large multinational companies operating in Australia. Since its introduction, we’ve sent over 15,000 GPFS to ASIC.

    Corporate transparency report

    We publish limited tax details of certain large corporate taxpayers in accordance with tax returns as lodged. This is part of a global push to improve transparency and inform public debate about tax policy.

    The law requires us to publish this information each year. We also provide supporting commentary to give context to the data and help users understand the tax adjustments that may be relevant in arriving at the taxable income. Importantly, this data doesn’t get updated for subsequent ATO-initiated amendments to the returns lodged.

    The information published is drawn from tax return labels and covers:

    • name
    • ABN
    • total income
    • taxable income
    • tax payable
    • petroleum resource rent tax (PRRT) payable.

    Many companies prepare additional information available to the public that provides context to the data we publish.

    We released the 2022–23 Report of entity tax information in November 2024, published on data.gov.au.

    For more information, see:

    Other sources of information

    Some media and professional analysts study corporations and/or industries. These reports sometimes draw on detailed financial updates filed by multinational enterprises in their home jurisdiction. They can indicate taxes paid globally and sometimes taxes paid here in Australia.

    Other analyses of a corporate group’s financial and tax position might arise upon a significant or material event. This may include a merger, acquisition or takeover proposal, or a major change in their financial position following receipt of an amended tax assessment.

    MIL OSI News –

  • MIL-OSI Australia: The OECD four pillars of compliance

    Source: Australian Department of Revenue

    Large corporate group registration

    As significant contributors to the Australian tax system, we’re confident large corporate groups who should be registered in the system are registered. With sophisticated business operations of $250 million or more in revenue annually, these groups are well aware of their tax obligations.

    Large corporate group lodgment

    Large corporate groups predominantly lodge on time. These businesses have significant internal capacity and capability to lodge. Failure to lodge is likely to be symptomatic of broader issues within the business.

    Of those that don’t lodge on time, many are late by less than one month and most are late by less than 3 months. We have specific engagement strategies for these entities. There are also higher penalties for significant global entities that fail to lodge on time.

    Occasionally we may find individual entities within a large corporate group not meeting their lodgment obligations. Often this is due to the entities being dormant or non-trading, which is not a revenue risk under ordinary circumstances.

    Figure 1: Large corporate groups lodgment performance, 2022–23

    Correct reporting

    Measuring assurance and confidence in tax consequences

    Tax assured helps us demonstrate our confidence in the tax system. We consider amounts of tax to be assured where we have evidence they have been reported correctly. We collect evidence from a range of sources including directly from taxpayers.

    Where we can’t gather evidence to assure tax, we rely on our broader risk management approaches to provide us with confidence in tax reporting.

    Tax assured complements other measures, including tax gaps and total revenue effects. Together they provide insight into how well the tax and super systems are performing. We use this insight to assist Treasury with shaping the future design of the systems and our strategies for addressing potential non-compliance.

    We have assured $36.9 billion of income tax reported by large corporate groups for 2021–22 and $39.2 billion for 2020–21.

    You can also find out about How we gain confidence the right amount of tax is being paid.

    Preventative action

    We undertake a range of activities aimed at preventing non-compliance. We do this:

    • across the large corporate groups population generally
    • through direct action with the largest taxpayers in this population.

    You can find out more in Population wide approaches to preventing non-compliance and how we engage with specific taxpayers in Active prevention: one-to-one.

    Corrective action

    Corrective action targets those cases where taxpayers seek to push the boundary of acceptable tax planning. We identify these cases based on:

    • intelligence
    • data analysis
    • risk assessments.

    Where we suspect a particular arrangement is being used by multiple large corporate groups we address the potential non-compliance in a targeted and coordinated way. This includes investigating both taxpayers and advisers we suspect are involved. We also provide early warning to the market of our concerns, often in the form of a taxpayer alert.

    Results from our compliance activities

    Our compliance activities and the results we obtain act as a visible deterrent against large corporate groups choosing not to comply with their Australian tax obligations.

    The significant fluctuation in the outcomes of our corrective action each year reflects the characteristics of the large corporate groups population:

    • There are low levels of systemic tax avoidance, so we don’t have a regular program of audits on the same fact pattern leading to similar audit results across years.
    • The size of the taxpayers and their transactions is such that a single audit case may amount to significant sums in additional tax payable.
    • Complex transactions may be subject to multi-year investigations and subsequent litigation before the taxpayer pays additional taxes and penalties.
    Table 1: Corrective action targeting large corporate groups income tax, 2018–19 to 2023–24

    Corrective action targeting large corporate groups income tax

    2018–19
    $m

    2019–20
    $m

    2020–21
    $m

    2021–22
    $m

    2022–23
    $m

    2023–24
    $m

    Total debits (liabilities) (see Note 1)

    1,876

    2,053

    2,818

    2,666

    1,974

    2,824

    Audit yield (cash) (see Note 2)

    1,136

    1,373

    1,051

    1,428

    1,276

    1,669

    Note 1: Liabilities raised in a given year may relate to multiple years of assessments and include additional tax, penalties and interest.

    Note 2: Audit yield is actual cash collected (or estimated to have been collected) against liabilities raised (in the year and prior) and includes collections on tax, penalties and interest.

    The complexity inherent in the law and the business affairs of large corporate groups can lead to significant differences in interpretation of how the law applies in a given circumstance. Taxpayers can and do dispute amended assessments made by us, sometimes all the way to the courts. The result is not always in our favour.

    Sometimes we settle disputes for a lesser amount than originally assessed. This means the additional cash we collect from an audit doesn’t always equal the amount of additional tax liabilities we raised under the amended assessment.

    Observed behaviours

    Some large corporate groups may engage in tax minimisation or avoidance. But typically, they are not reckless and do not evade tax.

    Where we see an incorrect application of the law and reasonable care hasn’t been taken, we can apply a range of administrative penalties. These vary, depending on the behaviour involved.

    Our analysis of culpability penalty rates imposed confirms a strong compliance culture among large corporate groups. We have not raised a penalty in cases where the taxpayer made a voluntary disclosure or, in our view, had a reasonably arguable position and it is otherwise appropriate to not impose a penalty.

    Even where we have applied penalties, in most cases we considered there was, at most, a lack of reasonable care and not recklessness or intentional disregard. We may reduce a penalty where appropriate based on the facts and circumstances of the case.

    Figure 2: Culpability penalty rates applied to large corporate groups, 2018–19 to 2023–24

    You can also view data for Culpability penalty rates applied to large corporate groups, 2018–19 to 2023–24 in table format.

    On-time payments

    Most large corporate groups generally pay their tax obligations on time and almost all tax is paid within 365 days or within agreed upon timetables.

    As with lodgment obligations, our work managing debts of large corporate groups focuses on cooperative relationships. We also emphasise:

    • transparency
    • prevention before correction
    • early assurance
    • certainty for all parties.

    This is our starting position for working with all businesses. Most businesses work this way with us.

    Figure 3: Large corporate groups payment times, 2022–23

    Large corporate groups income tax debt is relatively small compared to the total corporate income tax reported. Similarly, the income tax value of debt owed by these groups represents only a small percentage of their total tax paid on time, and the majority of this debt is disputed.

    Disputed debt covers tax outstanding that is subject to:

    • an objection with us
    • a review via the Administrative Review Tribunal
    • appeal to the Federal Court.

    We expect that in such a large and complex system we will have disputes. Our intention is to resolve disputes as early as possible, in a way that is fair and respectful.

    A very small amount of debt is owed by former large corporate groups that are now under some form of insolvency administration.

    Figure 4: Large corporate groups debt as a proportion of corporate income tax, 2022–23

    MIL OSI News –

  • MIL-OSI Australia: Tax and Corporate Australia

    Source: Australian Department of Revenue

    An effective tax system supports the social benefits we all enjoy. The key to an effective tax system is a high level of willing participation. This is built on the community having confidence:

    • that all taxpayers are paying the right amount of tax
    • in us as administrators.

    We share our tax system insights with you to improve awareness and encourage voluntary compliance.

    The community is especially concerned with the income tax compliance of large corporate groups. This population is made up of 2,081 groups. Each has a turnover of more than $250 million and makes a significant contribution to our tax system and the Australian economy.

    Based on our detailed knowledge of the system, most large corporate groups pay the right amount of tax. There will always be some who deliberately avoid their tax obligations. Our message to businesses operating in Australia is clear: you must pay the right amount of tax on the profits you earn here.

    We take our responsibility to the Australian community seriously. Here you can find out how we are:

    • improving the system for those who want to comply
    • taking firm action against those who choose not to.

    We hope it provides you with an increased understanding of how Australia’s tax system is operating for the largest corporations.

    MIL OSI News –

  • MIL-OSI New Zealand: Public servants should use cheaper taxi options

    Source: ACT Party

    ACT’s Finance spokesperson Todd Stephenson has written to Public Service Commissioner Sir Brian Roche, congratulating him on his appointment and suggesting that he allow public servants to use rideshare services like Uber as a more taxpayer-friendly alternative to traditional taxis.

    “There seems to be a widespread rule that public service employees are not able to claim back or expense a rideshare service used in the course of their employment, and this is unnecessarily costing taxpayers money,” says Mr Stephenson.

    “Rideshare services are typically more affordable than traditional taxi services, and there is no justification for a blanket ban on their use.

    “A 2017 report from the Taxpayers’ Union estimated savings of upwards of $3 million a year if public servants used rideshare services instead of taxis. The savings are likely to be even greater today.

    “There could be other benefits. Rideshare apps offer live location tracking and number plate verification, enhancing safety for public servants. Digital receipts that show journey start and end points add another layer of accountability that ensures travel privileges are used appropriately.

    “While ACT hopes the new Commissioner will be looking far more widely for ways to improve value for money in the public service, I hope he’ll take my suggestion on board as a ‘small, but easy’ change.”

    MIL OSI New Zealand News –

  • MIL-OSI Australia: Tables – Tax compliance of Australian corporations

    Source: Australian Department of Revenue

    Demographics of large corporate groups – data table

    The table details the data used in figure, the contribution to tax revenue from 2017–18 to 2022–23 for large corporate groups.

    Table: the contribution to tax revenue from 2017–18 to 2022–23 for large corporate groups

    $b Income tax payable

    2017–18

    2018–19

    2019–20

    2020–21

    2021–22

    2022–23

    Large Diversified Miners

    8.0

    10.2

    11.5

    14.9

    23.1

    21.0

    Oil & Gas

    1.2

    1.9

    1.3

    0.6

    1.4

    12.0

    Other Mining, Energy and Water

    6.9

    10.8

    12.1

    16.6

    18.0

    22.3

    Major Banks

    11.4

    10.1

    9.2

    8.4

    8.4

    9.9

    Other Financial Services

    6.5

    6.8

    6.4

    7.4

    8.7

    7.3

    Wholesale, Retail and Services

    13.6

    12.6

    12.5

    15.1

    17.3

    18.4

    Manufacturing, Construction and Agriculture

    3.9

    3.8

    3.7

    4.0

    5.6

    4.8

    Total large corporate groups income tax reported

    51.4

    56.2

    56.6

    67.1

    82.6

    95.6

    Macro-level analysis is giving us confidence – data tables

    The table below details the data used in figure, indexed income tax payable and pre-tax profits of ASX-listed companies.

    Table: Indexed income tax payable and pre-tax profits of ASX-listed companies

    Year

    Income tax payable ($m)

    Pre-tax profit ($m)

    Indexed income tax payable

    Indexed pre-tax profit

    2018

    28,549

    157,674

    100.0

    100.0

    2019

    29,938

    164,157

    104.9

    104.1

    2020

    31,080

    146,335

    108.9

    92.8

    2021

    37,877

    190,778

    132.7

    121.0

    2022

    43,353

    246,988

    151.9

    156.6

    The table below details the data used in figure, tax-to-income ratios of Australian public and majority foreign-owned large corporate groups.

    Table: Tax-to-income ratios of Australian public and majority foreign-owned large corporate groups from 2017 to 2023

    Year

    Majority Foreign-owned

    Australian – Public

    Australian – Public (excluding largest 10)

    Private

    2017

    1.57%

    3.19%

    1.80%

    1.44%

    2018

    1.82%

    3.25%

    1.92%

    1.81%

    2019

    1.90%

    3.44%

    1.91%

    1.44%

    2020

    1.72%

    3.47%

    1.72%

    1.51%

    2021

    1.63%

    4.13%

    1.76%

    1.79%

    2022

    2.32%

    4.29%

    2.15%

    1.72%

    2023

    3.00%

    3.72%

    2.37%

    1.48%

    The OECD four pillars of compliance – data table

    The table details the data used in figure 2, culpability penalty rates applied to large corporate groups, 2018–19 to 2023–24.

    Table: Culpability penalty rates applied to large corporate groups from 2018–19 to 2023–24

    Culpability penalty

    2018–19

    2019–20

    2020–21

    2021–22

    2022–23

    2023–24

    0 rate

    0.4

    0.7

    0.3

    0.3

    0.7

    0.4

    10% rate

    0.1

    0.1

    0.3

    0.3

    0.0

    0.3

    25% rate

    0.3

    0.1

    0.4

    0.3

    0.2

    0.3

    50% rate

    0.2

    0.1

    0.1

    0.1

    0.1

    0.0

    75% rate

    0.0

    0.0

    0.0

    0.0

    0.0

    0.0

    MIL OSI News –

  • MIL-OSI Australia: We assist and assure the tax compliance of large corporate groups

    Source: Australian Department of Revenue

    How we engage with large corporate groups

    One of our strategic aims is to sustainably reduce the tax gap. We know old approaches centred on active compliance programs of reviews and audits will not achieve that aim. Instead, our first focus is on active prevention.

    We believe the majority of taxpayers prefer to avoid tax risk where possible. To do so, they need to know where our concerns lie and our compliance stance on various aspects of the law or areas of the economy. Our goal is to only have taxpayers entering into disputes with us where they know what our position is and have made a conscious decision to operate contrary to it.

    To achieve this goal, we’re more explicit about where we have concerns. We communicate our thinking across all aspects of our compliance activities. We’re more creative and flexible in the type and form of guidance we produce. This means we now have tailored guidance products for specific purposes as well as our traditional public rulings.

    Public guidance also supports community confidence in the system by letting the public know we are identifying and dealing with matters of concern.

    Through early engagement and private advice, we also work directly with large corporate groups. This helps to identify higher risk transactions and reduce disputes. It allows us to work with the taxpayer to agree on the appropriate tax treatment before they lodge their tax return.

    Sometimes we can’t avoid disputes, and we’ll pursue matters through audit and to litigation where necessary. The community expects us to take strong action against deliberate non-compliance where we find it. A credible compliance presence also deters others from pushing the bounds of acceptable behaviour.

    Population-wide approaches to preventing non-compliance

    Large corporate groups have multiple tax obligations. The complexity in fulfilling these obligations can be costly. We’re improving the system to give more certainty and reduce corporate administrative costs. This includes continuing our focus on public guidance.

    We’ll continue to monitor the environment to understand what’s happening in the economy, tax system and business. This will ensure we provide relevant and timely guidance.

    We’ll also consult with stakeholders on their needs, so our advice is practical and contemporary. This consultation has already resulted in us developing new guidance products.

    Law companion rulings

    Law companion rulings (LCRs) provide practical certainty, in the form of a public ruling, on how we will apply significant new law. LCRs cover income tax, super and GST measures.

    Recent LCRs include:

    • LCR 2021/1 OECD hybrid mismatch rules – targeted integrity rule
    • LCR 2021/3 Temporary full expensing.

    Practical compliance guidelines

    Practical compliance guidelines (PCGs) are designed to provide a practical compliance solution where there is uncertainty, impracticality or discord between the law and current commercial practices. They may also provide our view of what constitutes a low or high-risk activity or arrangement in relation to a specific area of the law. PCGs issued cover income tax, excise and GST matters.

    Recent PCGs include:

    • PCG 2021/1 Application of market value substitution rules when there is a buy-back or redemption of hybrid securities – methodologies for determining market value for investors holding their securities on capital account
    • PCG 2021/5 Imported hybrid mismatch rule – ATO’s compliance approach
    • PCG 2024/1 Intangibles migration arrangements.

    Taxpayer alerts

    We use taxpayer alerts to flag arrangements of concern with the community, taxpayers and advisers.

    Each taxpayer alert describes an arrangement and our concerns about it. Taxpayer alerts don’t provide our interpretation of the law but outline where we currently have concerns and what we’re doing to address them. They also invite taxpayers to seek advice from independent advisers or us. We encourage this if they have or are considering entering into a similar arrangement as described in an alert.

    Taxpayer alerts help taxpayers and their advisers make more informed decisions. They stop the proliferation of tax schemes. They also support community confidence in the tax system.

    Recent taxpayer alerts include:

    • TA 2020/1 Non-arm’s length arrangements and schemes connected with the development, enhancement, maintenance, protection and exploitation of intangible assets
    • TA 2020/2 Mischaracterised arrangements and schemes connected with foreign investment into Australian entities
    • TA 2020/3 Arrangements involving interposed offshore entities to avoid interest withholding tax
    • TA 2020/4 Multiple entry consolidated groups avoiding capital gains tax through the transfer of assets to an eligible tier-1 company prior to divestment
    • TA 2020/5 Structured arrangements that provide imputation benefits on shares acquired where economic exposure is offset through use of derivative instruments
    • TA 2022/2 Treaty shopping arrangements to obtain reduced withholding tax rates.

    Working with the tax profession

    Advisers play an important role helping taxpayers meet their tax and super obligations. Because the laws are complex, we encourage taxpayers to seek high quality tax advice.

    Most tax professionals provide support for the integrity of the tax system. We work with the tax profession and explain our concerns to them at the earliest opportunity. In this way, we support them to provide appropriate advice to their clients. We also use our strong relationships with tax professionals and their representative bodies to develop our approaches.

    The Large Market Tax Advisor Principles (published August 2022) are a voluntary framework developed by the 4 largest tax advisory firms with input from the ATO and Tax Practitioners BoardExternal Link (TPB). All firms offering tax advisory services may choose to adopt the principles.

    The 4 firms have each published the principles and explanatory information on their websites, see:

    Firms that adopt and follow the principles provide added confidence to their clients, the community and the ATO about the quality of their tax advice. Adopting the framework provides confidence the firm has processes in place aimed at preventing it from being involved in proscribed engagements and particular governance arrangements for when it is advising on higher risk engagements.

    We do not regulate the framework, but we will work closely with the firms to understand how the principles are operating in practice.

    The design and publication of the framework is a positive innovation for the Australian tax profession. Increasing transparency of the role of advisers further strengthens the integrity of the tax system.

    We also seek to positively influence ethical and professional standards in a range of areas relevant to tax advisers.

    We’ll act quickly with advisers who undermine the integrity of the tax system or facilitate non-compliance. In addition to the regulatory work of the TPB, we collaborate with professional associations to uphold the reputation of the tax profession. In serious cases, promoter penalty laws may apply to promoters of tax avoidance schemes.

    The types of behaviour that cause us concern include:

    • engaging in conduct designed to frustrate and prevent the collection of facts and information and the proper administration of tax laws
    • the promotion of tax avoidance schemes.

    On 6 August 2023, the Government announced a range of reform measures to strengthen the regulatory framework to combat advisor misconduct, focused on deterring the promotion of tax exploitation schemes to large market taxpayers. We will act quickly and decisively to ensure the tax system is protected from abuse.

    Using our formal information gathering powers

    We issue formal notices to advisers and their firms known to be associated with arrangements covered by our taxpayer alerts. The notices ask for information and documents for taxpayers to whom they provided advice.

    We issue the notices to identify:

    • information about the involvement of certain known taxpayers in the schemes
    • any other taxpayers who may have been involved in the schemes
    • who designed the schemes, why they were designed and the processes involved in their design
    • what promotion of these schemes has taken place.

    We pursue a range of cases to obtain documents, including testing claims for legal professional privilege, and for the consequences of breaching information notices, which include criminal sanctions.

    Legal professional privilege

    Legal professional privilege (LPP) protects confidential communications between a lawyer and their client for the dominant purpose of providing or seeking legal advice. LPP also protects confidential communications prepared for the dominant purpose of actual or reasonably anticipated legal proceedings.

    LPP is an important common law right, as it:

    • protects a client’s privacy
    • encourages full disclosure between the client and their lawyer when obtaining and providing legal advice or services.

    We want taxpayers to get high quality advice, as this underpins the self-assessment system. Most advisers, whether at accounting or law firms, provide this and support the tax system.

    We had been concerned that in some instances, taxpayers and their advisers were incorrectly claiming LPP in an attempt to withhold material facts and evidence from us.

    In some cases, it appeared that non-legal services or services provided by non-lawyers had been artificially packaged under a purported legal services engagement to support a subsequent LPP claim.  In other cases, we saw:

    • blanket claims of privilege being made over thousands or tens of thousands of documents
    • the over-claiming of privilege
    • a lack of transparency in claims.

    This risked constraining the application of the law for the provision of information to us and hindering our audit function.

    These issues largely arose in large business privilege claims where we had issued a notice requiring them to produce information as part of an audit. In most of our engagements with large businesses, they provide us with information we need and we do not experience difficulties with managing LPP claims.

    In recognition of the need for greater coverage in education and better practices to improve its use and understanding, we developed the Compliance with formal notices – claiming legal professional privilege in response to formal notices – Legal professional privilege protocol (LPP Protocol).

    This protocol:

    • helps taxpayers and advisers making LPP claims in response to requests for information and documents we make under our formal information gathering powers
    • contains our recommended approach for identifying communications covered by LPP and making LPP claims to us
    • will result in a more efficient resolution of LPP claims for taxpayers and the ATO if steps are followed and properly embedded in a firm’s engagement and legal services practices.

    Businesses that choose not to follow the protocol and do not provide sufficient information to support their LPP claims can expect further enquiries from us.

    One-to-one engagement with large corporate groups

    We engage one-to-one with large corporate groups. This gives us assurance over approximately two-thirds of all corporate income tax.

    Differentiated engagement

    We assess the risk of each corporate group in the entire population based on our professional judgment of the:

    • transparency of their engagement with us
    • choices and behaviours evidenced in their tax affairs
    • level of risk they exhibit.

    We use the outcomes of our assessment to tailor our engagement with each large corporate group.

    Given Australia’s highly concentrated corporate tax base and the significant impact the Top 100 public and multination businesses can have on the health of our tax system, we engage with them on an ongoing basis to manage their compliance and assure their tax performance.

    We seek to clarify issues and risks as they arise. Being transparent about issues that concern us provides a catalyst to resolve them early.

    For more information about our differentiated engagement, see:

    How we gain confidence the right amount of tax is being paid

    We’re focusing on whole-of-taxpayer profiling and risk assessment using our justified trust methodology. This helps us understand the taxpayer’s business model and any tax planning motivation and opportunities they may have.

    The profile and risks involved tell us what we need to do to gain confidence each taxpayer is paying the right amount of tax.

    We’re taking a structured approach to gain this confidence by considering:

    • the taxpayer’s tax risk management and governance framework
    • whether the taxpayer is involved in any arrangements we’ve indicated we’re concerned about or consider high risk
    • understanding the tax impacts of current business activities, particularly any significant and new transactions the taxpayer has entered into
    • if the taxpayer’s accounting and tax or GST results vary, understanding why this is the case.

    Our effective tax borne (ETB) methodology provides an approach to analyse the income tax and economic performance of corporate groups. It identifies an economic group’s worldwide profit from Australian-linked business activities and the Australian and offshore tax paid on that profit.

    Essentially, the ETB determines the weighted average of the cash tax paid ratios (cash tax paid over Australian-linked profits) for each jurisdiction. Analysing and understanding a taxpayer’s ETB provides evidence of the absence of risk and assists in identifying risk.

    For more information see Appendix 3External Link – Senate Economics References Committee report on corporate tax avoidance.

    Helping corporates strengthen their tax governance

    We developed the Tax risk management and governance review guide primarily for large public businesses. It articulates better practices that boards and management can adopt to enhance governance and manage tax risk.

    The guide is designed to help businesses self-evaluate their governance framework and manage their strategic and operational tax risks. It sets out what we believe to be better tax corporate governance practices. We also provide guidance for privately owned groups to help them develop or improve the effectiveness of their tax governance framework.

    Both guides are what we recommend, rather than mandate.

    Where we are satisfied that companies have strong and lived governance, we can have increased confidence in their financial and tax reporting.

    For more information, see Tax governance for privately owned groups.

    Active prevention: one-to-one

    We recognise that willing participation supports a healthy and strong tax system. Approaches that prevent tax risks support willing participation better than corrective approaches. Our one-to-one active prevention approach seeks to influence taxpayer behaviour. We get involved before the taxpayer reports the tax outcomes of their business transactions to us.

    We apply active prevention approaches to the largest corporate taxpayers. This is important because their compliance influences not only the revenue base but also the willing participation of other taxpayers. Our one-to-one prevention includes our:

    • pre-lodgment compliance reviews
    • private rulings
    • advance pricing arrangements.

    It may also include informal guidance and interactions.

    The key is that taxpayers have openly and transparently discussed their plans and their view of the tax implications. Active prevention succeeds when clients modify their behaviour based on the concerns we raise.

    We estimate the wider revenue effects of these strategies wherever possible. Most techniques are evidence-based. We use information supplied by clients to estimate the difference in tax paid due to engaging early. This allows us to understand their proposed tax position and the impact of shifting that position, where necessary.

    Private rulings

    Early engagement discussions are a key tool we use to assist large corporate groups seeking advice on complex transactions they are considering or have already implemented. These discussions allow for timely identification and management of tax risks. It enables businesses to enter into transactions with confidence.

    Taxpayers also have the option to provide a draft ruling for review and endorsement by us. We’ll still review the arrangement proposed and ensure the appropriate application of the law before any ruling is issued. This will deliver a more streamlined process and improve the client experience.

    We recognise taxpayers are not obliged to follow our advice under our self-assessment system. Where our risk identification processes have identified a concern, we may engage in compliance activities to test if the transaction is implemented in materially the same manner as described in the private ruling request.

    As part of our assurance reviews of the largest taxpayers, we seek confirmation of facts where we provided advice to ensure it has been followed.

    Pre-lodgment compliance reviews

    Pre-lodgment compliance reviews (PCRs) are a key approach to ensuring prevention before correction. Through early engagement and a transparent relationship, we are able to work with large corporate groups to identify and resolve potential compliance concerns as they arise and before tax returns are lodged.

    Advance pricing arrangements

    Advance pricing arrangements (APAs) lock in compliant outcomes by agreeing on the criteria for transfer prices in advance of transactions occurring. They can eliminate the need for costly post-lodgment reviews and audits. They also give the community more confidence in the compliance of multinational enterprises.

    Before we agree to an APA, we need to understand the entire value chain and allocation of profits globally. We apply the same structured approach we use to gain confidence in the tax paid by large corporate groups to our analysis to determine the basis for any APA we enter into. We don’t simply look at the immediate transaction between the Australian entity and the related party.

    Under an APA, taxpayers provide us with an annual compliance report. This demonstrates how they have complied with the terms of their APA.

    The APA and our review of the annual compliance reports assure us the taxpayer is reporting the appropriate revenue on these related party transactions in their tax returns.

    MIL OSI News –

  • MIL-OSI USA: Station Science Top News: Nov. 1, 2024

    Source: NASA

    Bioprinted patches could help wounds heal
    Researchers successfully demonstrated the function of a handheld bioprinter that could provide a simple and effective way to treat wounds in space using human skin cells. Crews could use this technology to treat their own injuries and protect crew health and mission success in the future.
    Spaceflight can affect how wounds heal. The Bioprint FirstAid device tested a process for bioprinting a patch to cover a wound and accelerate healing. In the future, a crew member’s own cells may be used to create personalized patches for treating an injury. The bioprinting device is easy to use, can be tailored to specific needs, has a low failure rate, and its mechanics are electronics- and maintenance-free. This ESA (European Space Agency) investigation was coordinated by the German Aerospace Center (DLR).

    Countering post-flight proficiency challenges
    The day they return from spaceflight, astronauts demonstrate significant impairments in fine motor control and the ability to multitask in simulated flying and driving challenges. This finding could help develop countermeasures so crew members can safely land and conduct early operations on the Moon and Mars.
    Manual Control used a battery of tests to examine how spaceflight affects cognitive, sensory, and motor function after landing. Researchers concluded that subtle physiological changes that occur during spaceflight degrade post-flight performance. Subsequent tests showed recovery of performance once exposed to the task, suggesting that simulation training immediately before a task could be an effective countermeasure. Researchers also suggest limiting dual or competing tasks during mission-critical phases.

    Gamma-ray telescope resilient to space radiation
    Researchers found that the station’s Glowbug gamma-ray telescope could perform in the space radiation environment for multi-year missions. Radiation can affect these types of instruments, but Glowbug regularly detected gamma ray bursts (GRBs) during its one-year operation. Studying GRBs can help scientists better understand the universe and its origins.
    Glowbug demonstrated technology to detect and characterize cosmic GRBs, primarily short GRBs, which result from mergers of compact binary star systems containing either two neutron stars or a neutron star and a black hole. Short GRBs produce gravitational waves, ripples in space that travel at the speed of light. Studying these gravitational waves could provide insight into the star systems where they originate and the behavior of matter during the mergers.
    Learn more about GRB research here.

    MIL OSI USA News –

  • MIL-OSI USA: NASA Stennis Plants Artemis Moon Tree

    Source: NASA

    A tree-planting ceremony at NASA’s Stennis Space Center on Oct. 29 celebrated NASA’s successful Artemis I mission as the agency prepares for a return around the Moon with astronauts on Artemis II.
    “We already have a thriving Moon Tree from the Apollo years onsite,” NASA Stennis Director John Bailey said. “It is exciting to add trees for our new Artemis Generation as it continues the next great era of human space exploration.”
    NASA’s Office of STEM Engagement Next Gen STEM Project partnered with U.S. Department of Agriculture (USDA) Forest Service to fly five species of tree seeds aboard the Orion spacecraft during the successful uncrewed Artemis I test flight in 2022 as part of a national STEM Engagement and conservation education initiative. 
    The Artemis Moon Tree species included sweetgums, loblolly pines, sycamores, Douglas-firs, and giant sequoias. The seeds from the first Artemis mission have been nurtured by the USDA into seedlings to be a source of inspiration for the Artemis Generation.
    The Moon Tree education initiative is rooted in the legacy of Apollo 14 Moon Tree seeds flown in lunar orbit over 50 years ago by the late Stuart Roosa, a NASA astronaut and Mississippi Coast resident.
    NASA Stennis and the NASA Shared Services Center (NSSC), located at the site, planted companion trees during the Oct. 29 ceremony. Bailey and NSSC Executive Director Anita Harrell participated in a joint planting ceremony attended by a number of employees from each entity.
    The American sweetgum trees are the second and third Moon Trees at the south Mississippi site. In 2004, ASTRO CAMP participants planted a sycamore Moon Tree to honor the 35th anniversary of Apollo 11 and the first lunar landing on July 20, 1969.
    The road to space for both Apollo 14 and Artemis I went through Mississippi. Until 1970, NASA Stennis test fired first, and second stages of the Saturn V rockets used for Apollo.
    NASA Stennis now tests all the RS-25 engines powering Artemis missions to the Moon and beyond. Prior to Artemis I, NASA Stennis tested the SLS (Space Launch System) core stage and its four RS-25 engines.
    The Artemis Moon Trees have found new homes in over 150 communities and counting since last spring, and each of the 10 NASA centers also will plant one.
    As the tree grows at NASA Stennis, so, too, does anticipation for the first crewed mission with Artemis II. Four astronauts will venture around the Moon on NASA’s path to establishing a long-term presence at the Moon for science and exploration.
    The flight will test NASA’s foundational human deep space exploration capabilities – the SLS rocket and Orion spacecraft – for the first time with astronauts.

    MIL OSI USA News –

  • MIL-OSI USA: H.R. 9563, Protecting Americans from Russian Litigation Act of 2024

    Source: US Congressional Budget Office

    H.R. 9563 would bar entities, such as foreign businesses or their U.S. counterparts, from bringing civil actions against entities in the United States in cases where that entity’s compliance with U.S. sanctions impeded the performance of a contract. The prohibition would apply to all contracts where sanctions went into effect after the date on which the contract was executed.

    CBO estimates that enacting H.R. 9563 would reduce the number of civil cases filed and litigated in federal courts and thus increase the deficit by a negligible amount. The federal judiciary charges fees, which are recorded in the budget as revenues, to file suit in district court and the courts can spend those fees without further appropriation. Because CBO expects that the number of case filings prohibited by the bill would be small, we estimate that enacting H.R. 9563 would reduce revenues and the resulting direct spending by insignificant amounts over the 2025-2034 period. 

    MIL OSI USA News –

  • MIL-OSI USA: SBA Reinforces Long-Term Commitment to Maui’s Recovery from 2023 Wildfires

    Source: United States Small Business Administration

    SACRAMENTO, Calif. – Francisco Sánchez Jr., Associate Administrator for the Office of Disaster Recovery and Resilience at the U.S. Small Business Administration (SBA), reiterated SBA’s unwavering support for the recovery efforts in Maui, following the devastating wildfires of August 2023. “Since the onset of the disaster, SBA has been on the ground, committed to helping homeowners, renters, and businesses rebuild and recover from these unprecedented fires,” said Sánchez. “During my recent visit to Maui in September, it was clear that SBA’s role remains essential as we work together toward a full and resilient recovery.”

    SBA Disaster Loan Assistance Centers: Ongoing Support Across Maui

    SBA Disaster Loan Assistance Centers continue to provide essential resources and one-on-one support for Maui residents impacted by the fires. SBA representatives are actively available at the Business and Disaster Recovery Centers, Business Resource and Assessment Center, and other locations across Maui. These centers offer direct guidance on SBA’s Disaster Loan Assistance program and are open at specified times and locations.

    MAUI COUNTY
    Business Recovery Center
    Hawaii Technology Development Corp.
    Maui Research Tech Center (MRTC)
    Bldg. A, Ste. 119 (Conf. Rm.)
    590 Lipoa Pkwy.
    Kihei, HI  96753
    Mondays – Fridays, 8 a.m. – 5 p.m.

    MAUI COUNTY
    Maui Office of Recovery – West Maui
    Lahaina Gateway, Unit 102-B
    (near Ace Hardware)
    325 Keawe St.
    Lahaina, HI  96761
    Mondays, Tuesdays, Thursdays & Fridays
    8:00 a.m. – 4:30 p.m.
    Wednesdays
    8:00 a.m. – 12:30 p.m. & 1:30 p.m. – 4:30 p.m.

    MAUI COUNTY
    Council for Native Hawaiian Advancement
    70 E. Kaahumanu Ave., Unit D-1
    Kahului, HI  96732
    Mondays – Fridays, 9:00 a.m. – 5:00 p.m.

    MAUI COUNTY
    Business Resource and Assessment Center
    One Main Plaza
    2200 Main St., Ste. 100-C
    Wailuku, HI  96793
    Mondays – Fridays, 8:00 a.m. – 5:00 p.m.

    Available Resources and Application Support

    Individuals affected by the wildfires can apply for assistance in-person at any of the Maui Disaster Loan Assistance Centers, or they may apply online. For questions or additional assistance, SBA’s Customer Service Center is available at (800) 659-2955 or by email at disastercustomerservice@sba.gov. Those who are deaf, hard of hearing, or have a speech disability can dial 7-1-1 to access telecommunications relay services. A list of the current recovery center locations can be found at https://lending.sba.gov/search-disaster/?disaster=HI-00073.

    Deadlines and Application Flexibility

    The deadline for applications from businesses suffering economic injury is November 9, 2024. SBA will accept late applications if delays were caused by circumstances beyond the applicant’s control. For assistance with late applications, visit any of the four SBA Centers in Maui or contact the SBA Customer Service Center.

    SBA Disaster Loan Terms and Resilience Funding

    SBA’s disaster loans offer deferred interest accrual and repayment options to ease the recovery process:

    Interest Accrual: Begins 12 months after the initial loan disbursement. 

    Repayment Start: Begins 18 months after the initial loan disbursement. 

    SBA also offers additional funding to enhance resilience against future disasters, with loan increases of up to 20 percent to fund protective upgrades. These funds can be used for improvements that reduce potential damage or increase property safety in future disasters. There is no cost to apply, and approved applications are not obligated to accept a loan. 

    The SBA remains steadfast in its commitment to Maui’s long-term recovery, ensuring that its resources are accessible and tailored to support those affected. SBA’s disaster response and resilience efforts aim to strengthen communities and promote safety in the face of future threats.

    On October 15, 2024, it was announced that funds for the Disaster Loan Program have been fully expended. While no new loans can be issued until Congress appropriates additional funding, we remain committed to supporting disaster survivors. Applications will continue to be accepted and processed to ensure individuals and businesses are prepared to receive assistance once funding becomes available. 

    Applicants are encouraged to submit their loan applications promptly for review in anticipation of future funding.

    ###

    About the U.S. Small Business Administration
    The U.S. Small Business Administration helps power the American dream of business ownership. As the only go-to resource and voice for small businesses backed by the strength of the federal government, the SBA empowers entrepreneurs and small business owners with the resources and support they need to start, grow, expand their businesses, or recover from a declared disaster. It delivers services through an extensive network of SBA field offices and partnerships with public and private organizations.

    MIL OSI USA News –

  • MIL-OSI USA: From Logistics to Legacy: NASA Employee is a Part of Something Great

    Source: NASA

    Every task at NASA’s Stennis Space Center near Bay St. Louis, Mississippi, is not simply work for Tessa Keating – it is a meaningful step toward a part of something great.
    “It has been a dream career. I count it an honor to share the NASA story and humbled to know our team witnesses a part of history,” said Keating, a NASA public affairs specialist in the NASA Stennis Office of Communications. “Every day is an opportunity to contribute to the NASA legacy that will last beyond today. “
    Keating plans onsite logistics, serves as a protocol officer, and coordinates the Space Flight Awareness Program for NASA Stennis and the NASA Shared Services Center. In fact, she organized much of the recent Space Flight Awareness Silver Snoopy Award ceremony at NASA Stennis in August, except for one part. As the ceremony finished, NASA Stennis Director John Bailey said one more award was to be given.
    No one was more surprised than the logistics coordinator herself when Keating’s family joined her on stage. The 21-year NASA Stennis employee was honored for her outstanding contributions in sharing the NASA story of exploring the secrets of the universe for the benefit of all with a diverse audience and for equipping everyone with a broader knowledge and appreciation of the center’s vital role within NASA.
    “I am not sure I will ever be able to top that in my NASA career,” Keating said.
    It became a full-circle moment that she described as a great honor. The Silver Snoopy is the astronauts’ personal award and is presented to less than 1 percent of the total NASA workforce. Reid Wiseman, a NASA astronaut and commander for the upcoming Artemis II mission around the Moon, presented the award to Keating, along with a lapel pin flown aboard NASA’s Artemis I mission.
    As NASA returns to the Moon for scientific discovery, economic benefits, and inspiration for the Artemis Generation, Keating says it will be extra-special watching Wiseman and the Artemis II crew lay the groundwork for future milestones.
    Keating helped lay the groundwork ahead of the successful Artemis I mission. She served as lead logistics for onsite guest operations in 2021 when NASA conducted the most powerful propulsion test in more than 40 years at NASA Stennis. A full-duration hot fire of the first SLS (Space Launch System) core stage and its four RS-25 engines culminated a year-long series of integrated tests. Keating coordinated the viewing of the hot fire for some 200 agency leaders and guests, despite restricted settings due to COVID-19.  
    “It was truly a highlight. I had grown up hearing my parents and grandparents talk about engines that were tested during the Apollo era, and I had never experienced something of that magnitude,” Keating said. “I was able to live it, feel it, and watch the next part of NASA history onsite.”
    For Keating, the groundwork for a NASA career came following graduation with a bachelor’s degree in Journalism from William Carey University and a master’s degree in Communications from The University of Southern Mississippi, both schools in Hattiesburg, Mississippi. Having grown up in Pearl River County, Mississippi, for most of her life, she knew about NASA Stennis. However, she did not think she could ever work at the center because her strengths were in areas beyond math and science.
    Following some additional exploration and conversations with influential people in her life, Keating discovered she, in fact, could be a part of something great at NASA Stennis.
    “The possibilities are endless at NASA when you allow yourself to put your best foot forward and research the many opportunities that are available. There is always room for various types of studies,” Keating said. “I credit where I am in my career to God and to the people who have helped to guide my path. I will be forever grateful.” 

    MIL OSI USA News –

  • MIL-OSI USA: Lagniappe for November 2024

    Source: NASA

    Explore Lagniappe for November 2024 featuring:

    NASA Stennis Takes Key Step in Expanding its Range Operations Work
    NASA Stennis Plants Artemis Moon Tree
    NASA Employees Complete Agency Leadership Program

    The month of October is known for becoming cooler in these parts, and there sure were plenty of recent cool moments for NASA Stennis that set the tone for the future.
    Last month, the center marked a milestone for testing a new SLS (Space Launch System) rocket stage to fly on future Artemis missions to the Moon and beyond.
    Crews safely lifted and installed the interstage simulator component that will be used for future testing of NASA’s exploration upper stage on the B-2 side of the Thad Cochran Test Stand.
    Why does this matter?
    When the new upper stage is ready to fly following testing at NASA Stennis, it will allow NASA to send astronauts and larger payloads to the Moon on a single mission.
    It is expected to fly on Artemis IV when astronauts will live and work in humanity’s first lunar space station, Gateway.
    How exciting! This mission will make possible new opportunities for science and preparation for human missions to Mars.
    The massive interstage simulator component lifted and installed at NASA Stennis is 103 tons, or 206,000 pounds. When you learn about the exploration upper stage, and how it functions, it makes sense. The upper stage is powered by four engines and provides more than 97,000 pounds of thrust.
    Speaking of missions to the Moon, have you ever asked yourself why are we returning to the Moon?
    A few goals NASA has set for Artemis missions include: preparing for future exploration missions deeper into space – including Mars – by developing and proving new technologies and capabilities, while learning how to live and operate on the lunar surface; finding and using water and other critical resources needed for long-term exploration; and investigating the Moon’s mysteries to learn more about Earth and the universe for the benefit of all.
    These long-term plans build on more than 50 years of NASA’s experience and are reigniting everyone’s passion for discovery.
    I believe it because the grandgators have been talking NASA nonstop lately.
    All of this culminates with inspiring the Artemis Generation and encouraging young people to pursue studies and careers in science, technology, engineering, and mathematics.
    Throughout the month of October, NASA Stennis representatives have been doing just that, sharing the cool ways NASA explores, innovates, and inspires all of humanity and the Artemis Generation.
    Such stops have included Congressman Bennie Thompson’s College and Career Fair in Greenville, Mississippi, located in the Yazoo-Mississippi Delta area, bordering the state of Arkansas; Cruisin’ the Coast, where car enthusiasts from over 37 states and Canada drive to the Mississippi Gulf Coast annually; and various college and career fairs throughout Pearl River County and Hancock County, areas where many NASA Stennis employees live.
    October indeed was a cool month, and November has started off that way, too. NASA Stennis representatives participated in the NAS Pensacola Blue Angels Homecoming Air Show Nov. 1-2, one of Pensacola’s largest events with more than 150,000 in attendance.
    It marked just the fifth time in history that the U.S. Air Force Thunderbirds and U.S. Navy Blue Angels have flown together. This event also celebrated the 55th anniversary of NASA’s lunar landing.
    Pretty cool, huh?
    > Back to Top

    NASA Stennis Achieves Milestone in Preparation for Future Artemis Testing
    NASA’s Stennis Space Center near Bay St. Louis, Mississippi, achieved a key milestone this week for testing a new SLS (Space Launch System) rocket stage to fly on future Artemis missions to the Moon and beyond.

    NASA Stennis Takes Key Step in Expanding its Range Operations Work
    NASA’s Stennis Space Center near Bay St. Louis, Mississippi, has entered into an agreement with Skydweller Aero Inc. for the company to operate its solar-powered autonomous aircraft in the site’s restricted airspace, a key step towards achieving a strategic center goal.

    NASA Stennis Conducts Water Flush at Fred Haise Test Stand

    NASA Employees Complete Agency Leadership Program

    NASA Stennis Plants Artemis Moon Tree

    NASA Stennis Crews Continue Exploration Upper Stage Preparations

    > Back to Top

    LSU Engineering Students Visit NASA Stennis

    U.S. Ambassador Visits NASA Stennis

    NASA Stennis Highlights Return to the Moon in Louisiana

    NASA Stennis Hosts Office of the Chief Information Officer Teams

    Start Your Engines: NASA Stennis Cruises on the Coast

    Stennis Hosts Family Day at INFINITY

    Java with John: Brewing Conversations and Connection with NASA Stennis Employees

    NASA Attends Blue Angels Airshow

    NASA Attends Picayune Street Fair

    > Back to Top

    > Back to Top

    Every task at NASA’s Stennis Space Center near Bay St. Louis, Mississippi, is not simply work for Tessa Keating – it is a meaningful step toward a part of something great.

    > Back to Top

    Lagniappe is published monthly by the Office of Communications at NASA’s Stennis Space Center. The NASA Stennis office may be contacted by at 228-688-3333 (phone); ssc-office-of-communications@mail.nasa.gov (email); or NASA OFFICE OF COMMUNICATIONS, Attn: LAGNIAPPE, Mail code IA00, Building 1111 Room 173, Stennis Space Center, MS 39529 (mail).
    The Lagniappe staff includes: Managing Editor Lacy Thompson, Editor Bo Black, and photographer Danny Nowlin.
    To subscribe to the monthly publication, please email the following to ssc-office-of-communications@mail.nasa.gov – name, location (city/state), email address.

    MIL OSI USA News –

  • MIL-OSI USA: MEDIA ADVISORY: Senate Study Committee on Artificial Intelligence to Hold Seventh Meeting

    Source: US State of Georgia

    ATLANTA (November 4, 2024) — On Friday, November 8th,2024, at 10:00 a.m., the Senate Study Committee on Artificial Intelligence, chaired by Sen. John Albers (R–Roswell), will hold its seventh hearing, in conjunction with the House Technology and Infrastructure Innovation Subcommittee on AI.

    EVENT DETAILS:                      

    • Date: Friday, November 8th, 2024
    • Time: 10:00 a.m.
    • Location: Emory University, 1365 Clifton Road, Atlanta GA 30322
    • This event is open to the public and will be live-streamed on the Georgia General Assembly website here.

    ABOUT THE MEETING:         

    The committee is tasked with promoting responsible innovation, competition, and collaboration in public and private sectors will allow Georgia to be a leader in ensuring that such technology will advance in a way that enforces the existing consumer protection laws and principles for its citizens while enacting any additional appropriate safeguards against, fraud, unintended bias, discrimination, infringements on privacy, and other potential harms from AI.

    MEDIA OPPORTUNITIES:

    We kindly request that members of the media confirm their attendance in advance by contacting Jantz Womack at SenatePressInquiries@senate.ga.gov. 

    # # # #

    Sen. John Albers serves as Chairman of the Senate Committee on Public Safety. He represents the 56th Senate District, which includes portions of Cherokee, Cobb, and North Fulton counties. He may be reached at his office at 404.463.8055 or by email at john.albers@senate.ga.gov.

    MIL OSI USA News –

  • MIL-OSI USA: Welch Awarded American Farm Bureau Federation’s “Friend of the Farm Bureau” Award 

    US Senate News:

    Source: United States Senator Peter Welch (D-Vermont)

    Welch Joins Vermont Farmers and Agriculture Leaders in Fairlee 
    FAIRLEE, VT – U.S. Senator Peter Welch (D-Vt.), Chair of the Senate Agriculture Subcommittee on Rural Development and Energy, was awarded the American Farm Bureau Federation’s “Friend of the Farm Bureau” Award for the 118th Congress for his leadership and commitment to Vermont’s farmers and rural communities. Senator Welch accepted the award at the Vermont Farm Bureau’s annual dinner in Fairlee. 
    “Agriculture is at the heart of what makes Vermont special— our sense of community, our working lands, and neighbors feeding neighbors. But this important part of our State’s culture has been threatened by market pressures and back-to-back floods, which have made it tough for rural families to make ends meet and farmers to stay in business. I’m fighting in Washington to help and will keep working to support Vermont farmers, farmworkers, and families,” said Senator Welch. 
    View photos from the event below: 

    Senator Welch earned the “Friend of the Farm Bureau” award for his dedication and commitment to Vermont’s farmers, agricultural industry, and rural communities. He was nominated by the Vermont Farm Bureau.  
    At the event, Senator Welch highlighted the urgent need to pass a bipartisan Farm Bill to help farmers keep farming and put food on the table for families across America. The Senate’s draft Farm Bill, the Rural Prosperity and Food Security Act, includes several priorities championed by Sen. Welch that will strengthen Vermont’s farms, rural communities, and families, including: 

    The Farmland Access Act, legislation to improve Agricultural Conservation Easement Program (ACEP) entity certification and buy-protect-sell provisions to help protect American farmland for its intended use and expand access to farming for the next generation. 

    The Future Farmers and Ranchers of Tomorrow Act, bicameral legislation to increase access to U.S. Department of Agriculture (USDA) programs for young and new farmers by revising USDA’s “qualified beginning farmer or rancher” definition to allow non-related beginning farmers and ranchers in joint entities to be eligible for FSA loans. 

    The O DAIRY Act, legislation to improve collection of organic dairy market data. 

    The ReConnecting Rural America Act, bipartisan legislation that would codify and clarify components of USDA’s ReConnect Loan and Grant Program and, in so doing, reduce red tape, and speed broadband deployment. 

    The Rural Prosperity and Food Security Act contains more than 100 pieces of legislation that aim to support our farms, create jobs, improve rural infrastructure, expand access to childcare and health care, support rural education and skills training, build out high-speed rural broadband, help build more affordable housing in rural America, assist homeowners and farms transition to greener energy and lower their utility bills, clean up our drinking water, conserve our land, and more.  

    MIL OSI USA News –

  • MIL-OSI Video: Thank YOU to all VETERANS

    Source: US Army (video statements)

    : DMA

    About the U.S. Army:

    The Army Mission – our purpose – remains constant: To deploy, fight and win our nation’s wars by providing ready, prompt & sustained land dominance by Army forces across the full spectrum of conflict as part of the joint force.

    Interested in joining the U.S. Army?
    Visit: spr.ly/6001igl5L

    Connect with the U.S. Army online:
    Web: https://www.army.mil Facebook: https://www.facebook.com/USarmy/ X: https://www.twitter.com/USArmy Instagram: https://www.instagram.com/usarmy/ LinkedIn: https://www.linkedin.com/company/us-army
    #USArmy #Soldiers #Military #Shorts #VeteransDay #ThankYouForYourService

    https://www.youtube.com/watch?v=KSMKNSxMs_E

    MIL OSI Video –

  • MIL-OSI United Nations: Leadership for Peace Means ‘Living Up to UN Charter’, Says Secretary-General at Security Council Debate

    Source: United Nations – Peacekeeping

    Following are UN Secretary-General António Guterres’ remarks to the Security Council’s high-level debate on “Leadership for peace:  united in respect of the UN Charter, in search of a secure future”, in New York today:

    I thank the Government of Slovenia for convening this high-level debate on Leadership for Peace.

    The topic is rooted in a fundamental truth:  Peace is never automatic.  Peace demands action.  And peace demands leadership.

    Instead, we’re seeing deepening geo-political divisions and mistrust.  Impunity is spreading, with repeated violations of international law and the UN Charter.   Conflicts are multiplying, becoming more complex and deadlier. All regions are affected.

    And civilians are paying the steepest price.  From Gaza to Ukraine to Sudan and beyond — wars grind on, suffering grows, hunger deepens, lives are upended, and the legitimacy and effectiveness of the United Nations, and this Council, are undermined.

    Leadership for peace requires action in at least two key areas.

    First — leadership for peace means all Member States living up to their commitments in the UN Charter, in international law and in recent agreements such as the Pact for the Future.

    Among other things, the Pact calls for strengthening tools and frameworks to prevent conflict, sustain peace and advance sustainable development, with the full, equal and meaningful participation of women.

    It calls for updating our tools for peace operations to allow for more agile, tailored responses to existing, emerging and future challenges.

    It reinforces the commitment to all human rights — civil, political, economic, social and cultural.

    It includes initiatives around disarmament, peacebuilding, and managing threats posed by lethal autonomous weapons and artificial intelligence and in new domains, including outer space and cyberspace.

    It calls for measures to quickly address complex global shocks. And it contains a new push to reform key institutions of global governance, including the global financial architecture and this very Council.

    The Pact is a down-payment on these reforms.  But we will need strong political will to implement them and rebuild the legitimacy and effectiveness of this Council.  Which brings me to my second point about leadership for peace.

    Leadership for peace means ensuring that the UN Security Council acts in a meaningful way to ease global tensions and help address the conflicts that are inflicting so much suffering around the world.

    Geopolitical divisions continue to block effective solutions.  A united Council can make a tremendous difference for peace.  A divided Council cannot.  It is imperative that Council Members spare no effort to work together to find common ground.  And it has proven capable of doing so in some key areas.

    From currently overseeing 11 peacekeeping operations on three continents, involving nearly 70,000 uniformed peacekeeping personnel…

    To resolutions that help keep vital humanitarian aid flowing to the world’s hotspots…

    To the landmark resolution 2719 (2023), which provides for African-Union led peace support operations authorized by the Council to have access to UN assessed contributions…

    To the groundbreaking resolutions that recognized the clear implications of peace and security challenges on the lives of women and youth…

    To this Council’s growing ties to regional and subregional organizations to foster consensus and peace.  These examples — and more — prove that forging peace is possible.

    When we consider the most difficult and intractable conflicts on this Council’s agenda, peace can seem an impossible dream.

    But I strongly believe that peace is possible if we stick to principles.  Peace in Ukraine is possible.  By following the UN Charter and abiding by international law.

    Peace in Gaza is possible.  By sparing no effort for an immediate ceasefire, the immediate release of all hostages, and the beginning of an irreversible process towards a two-State solution.

    Peace in Sudan is possible.  By sending a clear message to the warring parties that all Members of this Council — including the five permanent Members — will not tolerate the horrific violence and desperate humanitarian crisis being unleashed on innocent civilians.

    The situations on this Council’s agenda are complex and do not have quick fixes.  But the scale of the challenge should not deter us.  Our only hope for progress on peace is active collaboration and unity among Council Members.

    Today, I call on all Members to live up to this great responsibility, and to the promise of the UN Charter.  Contribute to this Council’s success — not its diminishment.  Let’s ensure that this Council serves as an effective and representative forum for peace — today and in the years to come.

    MIL OSI United Nations News –

  • MIL-OSI United Nations: ‘Hell Is Breaking Loose’ in Lebanon, All-Out War Must Be Avoided, Secretary-General Tells Security Council

    Source: United Nations – Peacekeeping

    Following are UN Secretary-General António Guterres’ remarks to the Security Council meeting on Lebanon, in New York today:

    Hell is breaking loose in Lebanon.  As I told the General Assembly yesterday, we should all be alarmed by the escalation.  Lebanon is at the brink.

    Of course, the Blue Line has seen tensions for years. But, since October 2023, exchanges of fire have expanded in scope, depth and intensity.

    Hizbullah and other non-State armed groups in Lebanon and the Israel Defense Forces have exchanged fire on an almost daily basis — with Hizbullah indicating that they would require a ceasefire in Gaza to cease hostilities.

    The exchanges of fire have been in repeated violation of Security Council resolution 1701 (2006).  The daily use of weapons by non-State armed groups is in violation of Security Council resolutions 1559 (2004) and 1701 (2006).

    Lebanese sovereignty must be respected and the Lebanese State must have full control of weapons throughout Lebanese territory. We support all efforts to strengthen the Lebanese Armed Forces.

    Since October 2023, nearly 200,000 people within Lebanon and over 60,000 from northern Israel have fled their homes.  Many lives have been lost.  All this must stop.

    The communities of northern Israel and southern Lebanon must be able to return to their homes, and live in safety and security, without fear.

    Since the emergency Council session on Lebanon on 20 September — in the wake of the remote detonation of pagers and hand-held radios used by Hizbullah across Lebanon — hostilities have escalated dramatically.

    The past weekend saw heavy exchanges of fire endangering civilians on both sides of the Blue Line — with Israel Defense Forces striking approximately 400 Hizbullah targets in Lebanon, while Hizbullah launched hundreds of missiles, rockets and drones into northern Israel.

    Monday was the bloodiest day in Lebanon in a generation. The Israel Defense Forces said that it struck some 1,600 Hizbullah targets.  Many civilians were killed, and many, many more were injured.  Since then, Israel continued its deadly strikes across Lebanon, including in the southern suburbs of Beirut.

    Lebanon’s Ministry of Public Health reported that 569 people were killed on Monday and Tuesday — including 50 children and 94 women.  Over 1,800 people were injured.  Lebanese authorities report a total of 1,247 deaths since October 2023. Two colleagues from UNHCR [Office of the United Nations High Commissioner for Refugees] were among those killed in yesterday’s bombing.

    Today, further strikes killed at least another 50 people and injured more than 200.  Meanwhile, roads are clogged as families desperately seek safety. Many are stranded at the Beirut airport.

    The Ministry of Interior of Lebanon has reported that over 90,000 people have fled southern and eastern Lebanon towards Beirut and the north-west, with 30,000 people in shelters.

    At least $170 million is needed to respond to growing numbers of displaced and mounting humanitarian needs.  The people of Israel have endured also repeated attacks from Hizbullah and others.

    According to Israeli officials, since last October, more than 8,300 rockets, around 1500 anti-tank missiles and hundreds of explosive unmanned aerial vehicles have targeted Israel — with 49 Israeli deaths and hundreds injured.

    Hizbullah continues to launch drone and increasingly high calibre missile and rocket attacks on military targets and residential areas in Israel.

    Earlier today, they launched a ballistic missile targeting Mossad headquarters near Tel Aviv.

    The ongoing rocket attacks have injured several people in Israel, with homes and other structures damaged.

    Diplomatic efforts have intensified to achieve a temporary ceasefire — allowing for delivery of humanitarian relief and paving the way for the resumption of more durable peace.  We fully support these efforts.

    Earlier this week, the United Nations Special Coordinator for Lebanon — Jeanine Hennis-Plasschaert — travelled to Israel for consultations, underscoring that military escalation is in no one’s interest.

    The Head of Mission and Force Commander of the United Nations Interim Force in Lebanon, UNIFIL — General Aroldo Lazaro — has continued his close engagement with the parties, supporting humanitarian access wherever possible and continuing to urge immediate de-escalation.

    Despite the dangerous conditions, our peacekeepers remain in position.  To mitigate the risk to Mission personnel, most civilian personnel have temporarily relocated north of the Litani River.  A few critical staff members remain in the Mission’s area of operations, together with the blue helmets.

    I want to reiterate our sincere gratitude to our peacekeepers — civilian and military — who serve along the Blue Line, as well as to all the troop-contributing countries.

    I implore the Council to work in lock-step to help put out this fire.  The parties must immediately return to a cessation of hostilities and take real action towards full implementation of resolutions 1559 (2004) and 1701 (2006).

    Civilians must be protected.  Civilian infrastructure must not be targeted.  The safety and security of all UN personnel and assets must be ensured. International law must be respected.

    To all sides, let us say in one clear voice:  Stop the killing and destruction.  Tone down the rhetoric and threats.  Step back from the brink.

    An all-out war must be avoided at all costs.  It would surely be an all-out catastrophe.  The people of Lebanon — as well as the people of Israel — and the people of the world — cannot afford Lebanon to become another Gaza.

    MIL OSI United Nations News –

  • MIL-OSI USA: ICYMI: Our health care system is dysfunctional: Here’s how to make America healthy again

    Source: United States House of Representatives – Representative Chip Roy (R-TX)

    WASHINGTON, D.C. – On Monday, Representative Chip Roy (TX-21) penned an op-ed in The Hill laying out a conservative vision for healthcare freedom as we enter 2025.

    The full text of the op-ed is available at the link here; some key quotes are below:

    • “American healthcare is getting more expensive but Americans aren’t getting healthier… Spending more money on government programs is not the solution. What we need is a fundamental paradigm shift toward healthcare freedom.”
    • “We must end the crony capitalism ruining our healthcare system. We must be brave enough to overhaul the government bureaucrats at NIH, CDC, and the USDA – and to take on Big Insurance, Big Hospital, Big Pharma, Big Corporations, and Big Ag.”
    • “Government-manufactured unhealthiness seems to be by design. Pharma companies, insurance companies, pharmacy benefit managers, and hospitals rarely make money off gym memberships and higher fruit and vegetable sales. By abandoning the focus on health, this makes the cost of everything in healthcare more expensive, and people are discouraged from seeking the care they need.”
    • “Instead of allowing big corporations to dominate healthcare policy, we must empower Americans and reward them for making smarter healthcare decisions…”
    • “Enough is enough. We must embrace two steps to healthcare freedom. First, we must break the grip of the cronyism that feeds us poisoned food and makes a quick buck off the “cure.” Then, we must free the system using DPC and HSAs – among other things –  to destroy the third-party paper pushers’ power to deny us an affordable and personalized relationship with the healthcare provider of our choice.”
    • “Get the government bureaucrat and corporate America out of the way of you and your farmer and you and your providers so that we can make America healthy again.”

    ###

    MIL OSI USA News –

  • MIL-OSI New Zealand: Liberia

    Source: New Zealand Ministry of Foreign Affairs and Trade – Safe Travel

    • Reviewed: 22 November 2022, 14:57 NZDT
    • Still current at: 5 November 2024

    Related news features

    If you are planning international travel at this time, please read our COVID-19 related travel advice here, alongside our destination specific travel advice below.

    Exercise increased caution in Liberia due to the unpredictable security situation and violent crime (level 2 of 4).  

    Liberia

    Violent Crime
    Violent crime occurs throughout Liberia, and there is a high incidence of armed robbery, sexual assault, mugging and residential burglary. Most crime is opportunistic but there are also organised criminal groups. Criminals are often armed, typically with a knife or a machete. The level of crime is much higher after dark. 

    As foreigners may be targeted due to their perceived wealth, avoid displaying or wearing items that appear valuable, such as mobile devices and jewellery. Walking alone or travelling after dark should be avoided. No resistance should be given if you are the victim of an armed robbery or mugging, as this could lead to an escalation in violence. Avoid travelling alone or after dark.

    Liberian police and authorities have a very limited capacity to respond and provide effective protective services, particularly outside the capital Monrovia.  

    Terrorism
     There is no history of terrorism in Liberia; however, terrorist groups remain active across West Africa and attacks in other countries have targeted beach resorts, hotels, cafes and restaurants visited by foreigners.

    New Zealanders in Liberia are advised to keep themselves informed of potential risks to safety and security by monitoring the media and other local information sources. We recommend following any instructions issued by the local authorities and exercising vigilance in public places.

    Local travel
    New Zealanders considering travel to Liberia are advised to make adequate security arrangements with a reliable organisation in advance of your arrival. 

    You should avoid local public transport. Pre-arrange transport for the duration of your stay, including to and from the airport, which is located some distance from downtown Monrovia. Taxis should be booked using a reputable company via a trusted friend or through your hotel. When travelling by road, keep doors locked and windows up at all times, as taxis have been occasionally targeted for robbery. Secure tourist facilities and accommodation are very limited and poorly maintained. Stay only in reputable accommodation with adequate guarding. Photo identification should be carried at all times.

    The security situation in Grand Gedeh and River Gee counties, which border Cote D’Ivoire, can be unstable. There are armed groups near the border and occasional cross-border attacks have occurred in the past.

    Civil Unrest
    The security situation in Liberia remains fragile. Sporadic demonstrations and local disturbances can turn violent and there is ongoing potential for unrest. Police may use tear gas and/or water cannons to disperse demonstrations.  New Zealanders in Liberia are advised to avoid all large crowds, political rallies and demonstrations as they have the potential to turn violent. 

    Scams
    Commercial and internet fraud is common in Liberia. New Zealanders should be wary of any offers that seem too good to be true, as they may be a scam. For further information see our advice on Internet Fraud and International Scams and Internet dating scams. 

    Ebola Virus Disease
    Following an Ebola outbreak in 2014, the World Health Organisation (WHO) declared Liberia free of Ebola Virus Disease (EVD) transmission in June 2016. For more information on Ebola, please see the Ministry of Health’s website and the WHO website. 

    General Travel Advice
    As there is no New Zealand diplomatic presence in Liberia, the ability of the government to provide consular assistance to New Zealand citizens is severely limited. We offer advice to New Zealanders about contingency planning that travellers to Liberia should consider. 

    Modern medical services in Liberia are very limited, so we advise New Zealanders travelling or living in Liberia to have a comprehensive travel insurance policy in place that includes provision for medical evacuation by air.

    Penalties for possession, use or trafficking of illegal drugs are severe and can include lengthy imprisonment or fines.

    Photography of government offices, airports, military establishments or officials, is prohibited, and could result in detention. If in doubt, don’t take a picture.

    Authorities may ask for proof of your identity, so carry a colour photocopy of your passport and visa for Liberia at all times. Checkpoints operate throughout the country.

    New Zealanders in Liberia are encouraged to register their details with the Ministry of Foreign Affairs and Trade.

    Travel tips

    See our regional advice for Africa

    Top of page

    MIL OSI New Zealand News –

  • MIL-OSI New Zealand: Stats show Medsafe accelerates approval assessments

    Source: New Zealand Government

    Associate Health Minister David Seymour says that Medsafe’s annual performance statistics released today show that Medsafe are accelerating their approval process.  

    “The data produced in Medsafe’s annual statistics show that in 2023/2024 Medsafe expedited their assessment process for almost every category of medicine,” says Mr Seymour.  

    For innovative new medicines (the highest risk category), on average, Medsafe completed their evaluation 55 working days faster than the previous period.  

    For generic medicines (intermediate risk), on average, Medsafe completed their evaluation 45 working days faster than the previous period.   

    Medsafe has also adopted new categories for over-the-counter medicines (low risk) which includes pseudoephedrine. For this category Medsafe are meeting 100% of their timeframe targets.   

    “While faster assessment times is a good step in the right direction, to give Kiwis the medicine access they deserve, Medsafe’s approval process needs further streamlining”, says Mr Seymour.    

    “One-way Medsafe can streamline their process further is by continuing to go outside of the box and using bespoke processes for approval where suitable. 

    “An example of where a bespoke process was very successful, was in the approval process of pseudoephedrine following the law change to allow purchase from a pharmacist without a prescription. Medsafe used a risk-based process to determine whether the medicine met their standards for consented low risk medicines. That process saw Medsafe approve 11 low risk products in 15 working days, just in time for winter. We hope to see more of this speed. 

    “The ACT-National coalition document commits to further streamline approval processes by introducing a new verification pathway. These changes will require Medsafe to approve new pharmaceuticals within 30 days of them being approved by at least two overseas regulatory agencies recognised by New Zealand.  

    “We’re committed to ensuring that the regulatory system for pharmaceuticals is not unreasonably holding back access. We want it to lead to more Kiwis being able to access the medicines they need to live a fulfilling life, not less.”

    Note to editors: Please find a link to the Ministry of Health’s landing page for performance reports here: https://www.medsafe.govt.nz/regulatory/Performance.asp

    MIL OSI New Zealand News –

  • MIL-OSI New Zealand: Local News – Pātaka summer season inspires, connects and provokes – Porirua

    Source: Porirua City Council

    Three new exhibitions opened on Saturday as part of Pātaka Art + Museum’s stunning new season.
    The provocative exhibition Diane Prince: Activist Artist showcases a selection of Diane’s works. Diane (Ngā Puhi, Ngāti Whatua and Ngāti Kahu) is a painter, weaver, installation art practitioner, set designer and educator, whose multimedia practice emphasises Māori rights, particularly Māori women’s rights.
    The artworks focus on the close relationship between activism and art, with both facets deeply significant to an understanding of Māori and New Zealand (art) history. As we head into 50 years since the Māori Land March, Prince re-creates many of her previous works for a new audience – with political messages connecting even the quietest of her artworks.
    The second exhibition Rangirua presents two takes on the two-person exhibition, connecting two pairings of two artists: jewellers Neke Moa with Rowan Panther and mark-makers Gabrielle Amodeo alongside Martin Thompson. Rangirua, which translates to “two minds”, celebrates the comparisons and conversations that emerge when artists are placed side by side.
    In Taku Hoe, artists reconnect across Te Moananui a Kiwa (the Pacific Ocean) in the third exhibition, which features works from artists from the Aotearoa delegation for the 2024 Festival of Pacific Arts and Culture (FestPAC).
    The artworks represented at Pātaka include Cry of the Stolen People – Black Birding of the Tokelau Islands by Porirua-based Tokelauan artists Jack Kirifi, Moses Viliamu, Matthew Lepaio and the late Zac Mateo. The audio-visual installation tells the little-known history of Pacific slavery.
    Mid-December those three exhibitions will be joined by Boro – Timeworn Textiles from Japan, celebrating textile art, and the unnamed women who created it. Boro is a method of hand-sewn, repeated repairs that use sashiko – a running stitch, ideally the size of a grain of rice – to beautifully preserve and recycle fabric with cherished textiles passed down through generations.
    Find out more: pataka.org.nz

    MIL OSI New Zealand News –

  • MIL-OSI New Zealand: Local News – Papakōwhai shared path open and proving popular

    Source: Porirua City Council

    The newly completed Papakōwhai shared path is a fantastic addition to this part of Porirua, according to one of the area’s school principals.
    The 1.7km shared pathway, along the eastern side of Papakōwhai Rd, improves the connections between key locations, including Aotea College, Aotea Lagoon, Paremata School and Paremata Railway Station. It forms part of the national Te Araroa Trail and was fully funded by the Government’s Transport Choices Fund, led by NZ Transport Agency Waka Kotahi.
    Construction began in November 2023 and it was officially opened on 21 October.
    Paremata School principal Bryce Coleman said it makes it safer for his pupils to get to school.
    “For our students to be able to cycle safely along a busy stretch of road is a real bonus,” he said.
    “Congratulations to the Council and the pathway team for all their hard mahi – it’s just what was needed for the local community and has improved road safety.”
    The shared path supports the Council’s objectives to reduce emissions and focus on moving towards a more climate-resilient way of life.
    The new path includes:
    – 1.7km of shared path – which is 2.5m-3m wide
    – Seven pedestrian crossings to make it safer and easier to get around
    – 50 new streetlight poles with LED lights
    – 5000+ plants to enhance the path past the wetland and to reduce construction impact.
    A key add-on for the project was the installation of the pump track at Aotea Lagoon last December. The loop of mounds and curves provides a riding experience for those on bikes, scooters, roller blades, roller skates and skateboards.

    MIL OSI New Zealand News –

  • MIL-OSI New Zealand: Emergency Management – World Tsunami Awareness Day: Long or strong, get gone – but where to?

    Source: National Emergency Management Agency (NEMA)

    New Zealanders know the catchphrase “If an earthquake is Long or Strong, Get Gone” – but do you know where to “get gone” to?

    Today is World Tsunami Awareness Day, and the National Emergency Management Agency (NEMA)’s Chief Science Advisor Professor Tom Wilson is urging people across Aotearoa New Zealand to take a few minutes to check their tsunami zone and plan their evacuation route.

    NEMA’s annual emergency preparedness survey shows awareness of the need to self-evacuate in a long or strong earthquake near the coast has risen from 75% to 86%.

    “It’s really encouraging to see high awareness of our Long or Strong, Get Gone advice,” Dr Wilson says.

    “However, many people may not know if they’re in an evacuation zone, and where they should evacuate to.

    “The National Tsunami Evacuation Zone Map lets you look up the address of anywhere you live, work or play, and it will tell you straight away if you’re in a tsunami evacuation zone.

    “Give it a go now, and practice your route. It’s a nifty tool that could save your life.

    “All of New Zealand’s coastline is at risk of tsunami, and we have a lot of coastline. In a local-source tsunami – like one caused by an earthquake on the Hikurangi fault along the North Island’s East Coast – immediate self-evacuation is key to survival.”

    Professor Wilson says research into the 5 March 2021 tsunami sequence shows that people often wait for an official warning before evacuating, when they should leave straight away.

    “Awareness may be high, but the science tells us that people aren’t always doing the right thing in the heat of the moment.  The more we plan and practice now, the easier it will be when we have a real tsunami event.

    “To mark World Tsunami Awareness Day, take a few moments with your whānau today – and find out what to do if a tsunami strikes.”

    Dr Wilson says 2024 marks twenty years since the Boxing Day Tsunami, which claimed 230,000 lives across India, Indonesia, Thailand and Sri Lanka on 26 December 2004.

    “The Boxing Day tsunami is a tragic reminder of the devasting power of tsunamis, and a reminder that we need to learn and plan.”

    MIL OSI New Zealand News –

  • MIL-OSI USA: DOD Announces New Director for Asia-Pacific Center for Security Studies

    Source: United States Department of Defense

    Pentagon spokesperson Maj. Pete Nguyen provided the following statement:

    The Department of Defense is pleased to announce Maj. Gen. Suzanne Puanani Vares-Lum as the new director of the Daniel K. Inouye Asia-Pacific Center for Security Studies (DKI APCSS), effective early 2025.

    Maj. Gen. Vares-Lum’s leadership as President of the East-West Center and her 34 years of service in the U.S. Army provide her with the vision and experience needed to be a transformational leader at this vital DoD institution in the Indo-Pacific region.

    Retired Rear Adm. Pete Gumataotao departed the Center this last summer after more than six years of distinguished service as director of DKI APCSS.

    DKI APCSS is the department’s premier institution dedicated to scholars and practitioners focused on the Indo-Pacific region.

    MIL OSI USA News –

  • MIL-OSI Security: McKeesport Felon Sentenced to Prison for Possession of Firearm and Ammunition

    Source: United States Bureau of Alcohol Tobacco Firearms and Explosives (ATF)

    PITTSBURGH, Pa. – A resident of McKeesport, Pennsylvania, was sentenced on October 31, 2024, to 33 months in prison for violating federal firearm laws and conditions of his federal supervised release, United States Attorney Eric G. Olshan announced today.

    Senior United States District Judge Joy Flowers Conti imposed the sentence on Jared Abraham Ogrosky, 26, also ordering Ogrosky to serve three years of supervised release following his prison term.

    Ogrosky previously pleaded guilty in this case to possessing a firearm and ammunition as a convicted felon on March 12, 2024. Federal law prohibits possession of a firearm or ammunition by a convicted felon. Additionally, Ogrosky admitted to violating several conditions of his supervised release following his earlier convictions for trafficking in heroin and fentanyl and possession of a firearm in furtherance of a drug trafficking crime.

    Assistant United States Attorney V. Joseph Sonson prosecuted this case on behalf of the government.

    United States Attorney Olshan commended the Bureau of Alcohol, Tobacco, Firearms and Explosives; Allegheny County District Attorney Narcotics Enforcement Team; and U.S. Marshals Service for the investigation leading to the successful prosecution of Ogrosky.

    MIL Security OSI –

  • MIL-OSI USA: Remarks by Vice President Harris at a Campaign Event | Scranton,  PA

    US Senate News:

    Source: The White House
    Montage Mountain ResortScranton, Pennsylvania
    1:52 P.M. EST
    THE VICE PRESIDENT:  Scranton!  (Applause.)  Hey, everybody! 
    Can we hear it for Glen?  (Applause.)  Let’s hear it for Glen.
    Hi, Scranton.  Good afternoon, everyone.  Good afternoon.  It is so good to be with everyone.  (Applause.)  Thank you. 
    Are we ready to do this? 
         AUDIENCE:  Yes!
    THE VICE PRESIDENT: We- — we’re ready to get out the vote? 
         AUDIENCE:  Yes!
    THE VICE PRESIDENT:  We’re ready to win?
         AUDIENCE:  Yes!
    THE VICE PRESIDENT:  All right.  Okay.  So, first, let me thank Glen.  I was — I was telling him when we were just hanging out backstage, so when I — my first office that I ran for was district attorney, and the Carpenters were the first union to endorse me.  (Applause.)  And — and I — and I’ve always — I mean, even before, but always — I will always and always have stood with labor. 
    And so, I’m very proud to stand with you, Glen, with your members, with all the members of labor, as we do this together.  (Applause.) 
    And as he pointed out, there’s a huge difference between me and the other guy, which everybody here knows, which is why you are here to help us get out the vote.  (Applause.) 
    But I thought I would share with you — so, I was — when I was coming in, someone reminded me of — of a story I’ve shared, which is when I first ran for office as DA.  So, I — I started out at six points in the polls, right?  So, you kn- — for anyone who knows, that’s 6 out of 100.  (Laughter.)  No one thought we could win.  And I used to campaign with my ironing board.  (Laughter.)  Okay.  You are wondering, “Now, what is she talking about?”  (Laughter.)
    So, I would grab my ironing board, a roll of duct tape, my pois- — my posters and my flyers, and I’d put them all in my car, and I’d drive to the local grocery stores.  And I’d pull out my ironing board and my duct tape and my posters and my flyers, and I’d walk to the front of the grocery store outside, and I’d stand up my ironing board, because, you see, an ironing board makes a really great standing desk.  (Laughter.)
    And I’d use the duct tape to tape my posters on the outside of the thing, and I’d put my flyers on top of the ironing board.  And I would require people to talk to me as they walked in and out of the grocery store.  (Laughter.)
    And I will tell you, that is how I love to campaign.  I don’t do it as much anymore, obviously.  But what you all are signing up to do today and what you’ve been doing, like, let’s enjoy it.  You know, and I know you do.  I can feel the mood in here.  Because it’s the best of who we are as a democracy. 
    And I think we’ve kind of — (applause) — right?
    And that’s what our campaign has been about.  We are a people-driven campaign, and we love the people.  And we see, in the face of a stranger, a neighbor — right? — and that’s the spirit of what we are doing. 
    And over these last — you know, this whole era of this other guy, you know, it —  but it — what it’s done with all that talk that’s been about trying to have us point fingers at each other and divide each other, it makes people feel alone.  It makes them feel like there’s nobody standing with them. 
    And so, the way I have always been thinking about our campaign and these next 24 hours is as we are getting out the vote, as we are canvassing, let’s be intentional about building community — about building community, about building coalitions, about reminding people we all have so much more in common than what separates us.  There is power in that.  There is power in that.  (Applause.)  And there’s lasting power in that, right?
    It’s about the win, and it is about more.  It is about more.  It is about just strengthening our country and reminding each other we are all in this together.  We rise and fall together.  And that is the strength of who we are and everyone here. 
    That’s the strength of Bob Casey.  We’ve got to get him back in the United States Senate.  (Applause.) 
    That’s the strength of Mayor Cognetti and all that she has been doing.  Right?  (Applause.)
    It’s about leadership that is the kind of leadership that we want.  Right?  They are leaders, we are leaders who understand that the measure of our strength is not based on who we beat down.  It’s based on who we lift up.  Right?  (Applause.)  And so, that’s what we’re going to do.  
    And so, over these next 24 hours, I know everyone is here, including our youngest leaders — I see you over there.  I know you’re not ready to vote because you look like you’re about eight, but — (laughs) — but you tell the adults in your life why it’s important they vote.  Okay?  (Laughs.)  (Applause.)
    But over these next 24 hours, let’s — let’s enjoy this moment to knock on a neighbor’s door and in their face, even if we’ve not met them, know that we have a lot that we care about in common and that we are optimistic about the future of our country, that we love our country, and that that’s what this fight is about, and about the promise of America — and the promise of America being represented by everybody who is here.  
    So, I thank you all for the time that you have taken out of your busy lives.  There are a number of things that each one of you could be doing right now and — but you’re here, and we’re all here together, under this one roof, as a community of people who care and who are dedicated to the hard work that it requires.  
    You know, I — I like to say that you — you know, when you love something, you fight for it.  (Applause.)  And that’s what we’re doing.  And that’s what we’re doing.  We love our country, and we are fighting for the best of who we are.  And —
    AUDIENCE MEMBER:  We love you!
    THE VICE PRESIDENT:  And I love you.  (Applause.)  Thank you.  I love you.
    So —
    AUDIENCE:  Kamala!  Kamala!  Kamala!
    THE VICE PRESIDENT:  Thank you.  Thank you.  Thank you.  Thank you.
    AUDIENCE:  Kamala!  Kamala!  Kamala!
    THE VICE PRESIDENT:  Let’s vote.  Let’s get out the vote.  Let’s get out the vote.  Let’s get out the vote. 
    AUDIENCE:  Let’s get out the vote!  Let’s get out the vote!  Let’s get out the vote!
    THE VICE PRESIDENT:  Let’s get out the vote.  Let’s get out the vote.  Let’s get out the vote.   Let’s win. (Laughs.)  (Applause.)
    All right, let’s get to work.  Twenty-four hours to go.  And I — I so — I — I’m so grateful for everyone here.  I — I just — I’ll end with this point.  You know, I have the — I have the privilege, I have the blessing of being able to travel around our country.  And I’m telling you guys, we’re good.  We’re good.  We’re good.  (Applause.)  We really are.  
    I mean, every — I s- — I go into rooms with people who s- — again, seemingly have nothing in common and have everything in common — rooms of people of all kinds of different backgrounds, of ages coming together in this sense of just the — the collective.  We’re good.
    And so, we’re going to keep doing this work with the optimism that it requires to be strong.  Everyone here knows, in the context of your family, in your life, when you believe something is possible, you put in the hard work, and you know it’s good work — hard work is good work, it’s joyful work — and we get the job done.  
    Let’s get this done.  Thank you all.  (Applause.)
    END                 2:00 P.M. EDT

    MIL OSI USA News –

  • MIL-OSI Europe: Press release – Hearing of Commissioner-designate Apostolos Tzitzikostas

    Source: European Parliament 3

    On Monday evening, the Transport and Tourism Committee questioned Apostolos Tzitzikostas, Greek candidate for the sustainable transport and tourism portfolio.

    The committee chair and political group coordinators will meet without delay to assess the performance and qualification of the Commissioner-designate.

    Competitive transport, which respects environment

    In his introductory speech, Mr Tzitzikostas stressed that if confirmed as Commissioner for sustainable transport and tourism he will focus on enhancing the competitiveness of the EU’s transport sector, sticking to the agreed timetable for its green and digital transitions, completing the Trans-European Transport (TEN-T) network by the established deadlines, enhancing transport safety, and ensuring the enforcement of current EU rules. To push for transport decarbonisation solutions, such as the production of sustainable fuels and the development of charging infrastructure, he committed to presenting a sustainable transport investment plan in 2025, while on competitiveness he pledged to develop an EU industrial action plan for automotive sector.

    On the modal shift, the Commissioner-designate said he would present a plan to connect EU capitals and large cities by high-speed rail, including night trains. In addition, Mr Tzitzikostas committed to presenting a single digital booking and ticketing option for rail in the first year of his mandate.

    On tourism, he said the EU must maintain its number one destination raking in the world. He committed to a strategy for sustainable tourism, to support the industry and preserve the well-being of local communities.

    European solutions, working conditions, modal shift

    Several MEPs asked the Commissioner-designate to support the EU’s transport and tourism sectors and look for solutions at the EU level. Cutting red tape, less reporting requirements and a pause on new proposals without undertaking an impact assessment were some of the demands presented by MEPs to Mr Tzitzikostas.

    MEPs also asked questions on working conditions in the transport sector, especially in aviation and maritime, and secured a commitment from Mr Tzitzikostas for a comprehensive evaluation of the situation in this area within his first 100 days.

    Members questioned Mr Tzitzikostas on the review of aviation service and air passenger right rules, the modal shift from road to rail, concrete proposals to encourage high-speed and night trains, the development of clean corporate fleet as well as additional measures to ensure transport safety.

    Mr Tzitzikostas was also quizzed on specific measures to rescue the EU’s automotive industry, on financial support needed to complete the TEN-T network as well as plans to ensure maritime security and the disruption of Russia’s shadow vessels fleet.

    You can watch the video recording of the full hearing here.

    Press point

    At the end of the hearing, the Chair of the Transport and Tourism Committee, Ms Elissavet Vozemberg, held a press point outside the meeting room: watch it here.

    Next steps

    Based on the committee recommendations, the Conference of Presidents (EP President Metsola and political group chairs) is set to conduct the final evaluation and declare the hearings closed on 21 November. Once the Conference of Presidents declares all hearings closed, the evaluation letters will be published.

    The election by MEPs of the full college of Commissioners (by a majority of the votes cast, by roll-call) is currently scheduled to take place during the 25-28 November plenary session in Strasbourg.

    MIL OSI Europe News –