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What does Trump’s looming ‘revenge tax’ mean for Australia?

<div class="theconversation-article-body">The Australian Labor Party just won an <a href="https://theconversation.com/albanese-increases-majority-and-dutton-loses-seat-in-stunning-election-landslide-255616">election victory for the ages</a>. Now, it may be forced to walk back one of the key achievements of its first term.</p> <p>Here’s why: United States President Donald Trump is about to declare an income tax war on much of the world – and we Australians are not on the same side.</p> <p>Over in the US, the “<a href="https://www.congress.gov/bill/119th-congress/house-bill/1/text">One Big Beautiful Bill act</a>” – a tax and spending package worth trillions of dollars – has been <a href="https://www.theguardian.com/us-news/2025/may/22/what-is-trump-big-beautiful-bill">passed</a> by the House of Representatives. It’s now before the Senate for consideration.</p> <p>Within it lies a new and highly controversial provision: <a href="https://www.axios.com/2025/05/30/taxes-section-899-big-beautiful-bill">Section 899</a>. This increases various US tax rates payable by taxpayers from any country the US claims is maintaining an “unfair foreign tax” by five percentage points each year, up to an additional 20% loading.</p> <p>Having been an integral part of an international effort to create a global 15% minimum tax, Australia now finds itself in the firing line of Trump’s “<a href="https://finance.yahoo.com/news/revenge-tax-buried-deep-budget-213451951.html">revenge tax</a>” warfare – and it’s a fight we’re unlikely to win.</p> <h2>A global minimum tax rate</h2> <p>The origins of the looming income tax war <a href="https://www.oecd.org/en/publications/2013/07/action-plan-on-base-erosion-and-profit-shifting_g1g30e67.html">started in 2013</a>, when the Organisation for Economic Co-operation and Development (<a href="https://www.oecd.org/en/about.html">OECD</a>) released its plan to stamp out “base erosion and profit shifting”.</p> <p>This refers to a range of strategies often used by multinational companies to minimise the tax they pay, exploiting differences and gaps in the tax rules of different countries.</p> <p>The OECD’s first attempt to tackle the problem was a collection of disparate measures directed not only at corporate tax avoidance, but also controlling tax poaching by national governments and “<a href="https://www.theguardian.com/politics/2013/apr/29/sweetheart-tax-deals">sweetheart deals</a>” negotiated by tax officials.</p> <p>Under both Labor and the Coalition, Australia was initially an enthusiastic backer of these attempts.</p> <p>However, the project was not a widespread success. Many countries endorsed the final reports but, unlike Australia, few countries acted on them.</p> <p>After the failure of this first project, the OECD tried again in 2019. This evolved to encompass two “pillars” to change the global tax rules.</p> <p><a href="https://www.oecd.org/content/dam/oecd/en/topics/policy-issues/cross-border-and-international-tax/pillar-one-amount-a-fact-sheet.pdf">Pillar one</a> would give more tax to countries where a company’s customers are located. <a href="https://www.oecd.org/en/topics/sub-issues/global-minimum-tax/global-anti-base-erosion-model-rules-pillar-two.html">Pillar two</a> is a minimum tax of 15% on (a version of) the accounting profits of the largest multinationals earned in each country where the multinational operates.</p> <p>Labor picked up this project for the 2022 election, <a href="https://jimchalmers.org/latest-news/media-releases/labor-s-plan-to-ensure-multinationals-pay-their-fair-share-of-tax/">promising</a> to support both pillars – and they honoured that promise.</p> <h2>Mixed success</h2> <p>Around the world, the two pillar project had mixed success. Pillar one was dead-on-arrival: most countries did nothing. But Australia and several other countries, mostly in Europe, implemented pillar two – the global minimum tax.</p> <p>The OECD has always maintained the base erosion and profit shifting (BEPS) project was a coalition of the willing, meant to rebalance the way income tax is allocated between producer and consumer countries, and rid the world of tax havens.</p> <p>In the US, Republicans <a href="https://www.reuters.com/world/us/yellen-us-negotiating-rd-tax-credit-part-global-tax-deal-2024-04-30/">did not share that view</a>. For them, BEPS was simply another attempt by foreign countries to get more tax from US companies.</p> <p>This Republican dissatisfaction with the OECD is now on full display. On the first day of his second term, Trump issued an <a href="https://www.whitehouse.gov/presidential-actions/2025/01/the-organization-for-economic-co-operation-and-development-oecd-global-tax-deal-global-tax-deal/">executive order</a>, formally repudiating any OECD commitments the Biden administration might have given.</p> <p>He also directed his officials to report on options for retaliatory measures the US could take against any foreign countries with income tax rules that are “extraterritorial” or “disproportionately affect American companies”.</p> <h2>Why Australia is so exposed</h2> <p>Australia could find itself in the firing line of Trump’s tax warfare on many fronts. And the US doesn’t lack firepower. Section 899 adds to a number of <a href="https://theconversation.com/what-is-the-90-year-old-tax-rule-trump-could-use-to-double-us-taxes-on-foreigners-248154">retaliatory tax provisions</a> the US already had at its disposal.</p> <p>The increased tax rates would affect Australian super funds and other investors earning dividends, rent, interest, royalties and other income from US companies. Australian super funds in particular are heavily invested in US markets, which have outperformed local stocks in recent years.</p> <p>It would also affect Australian managed funds owning land and infrastructure assets in the US, as well as Australian entities such as banks that carry on business in the US.</p> <p>And there are other measures that would expose US subsidiaries of Australian companies to US higher tax.</p> <p>The bill would even remove the doctrine of sovereign immunity for the governments of “offending” countries. <a href="https://www.ato.gov.au/individuals-and-families/your-tax-return/if-you-disagree-with-an-ato-decision/object-to-a-decision/what-to-include-in-your-objection/supporting-information-to-provide/sovereign-immunity">Sovereign immunity</a> refers to a tax exemption on returns that usually applies to governments. This means the Australian government itself could have to pay tax to the US.</p> <p>There are <a href="https://www.bloomberg.com/news/articles/2025-05-30/trump-revenge-tax-would-lower-foreign-investment-in-us-scorekeeper-predicts">concerns on Wall Street</a> this will dampen demand for US government bonds from foreign governments, which are big buyers of US Treasuries. The argument may sway some in the Senate – but how many remains to be seen.</p> <h2>What Australia may need to do next</h2> <p>We may be incredulous that anyone would consider our tax system combative, but enacting the OECD pillar two was always known to be risky.</p> <p>There are other, homegrown Australian tax measures that have drawn American ire.</p> <p>In 2015, Australia enacted an income tax measure (commonly called the “<a href="https://www.smh.com.au/business/the-economy/google-restructures-to-avoid-hefty-penalties-in-australia-as-tax-bill-hits-16-million-20160429-goi8fl.html">Google tax</a>”) specifically directed at US tech companies. In 2017, we followed this up with a <a href="https://www.ato.gov.au/businesses-and-organisations/international-tax-for-business/in-detail/doing-business-in-australia-or-overseas/diverted-profits-tax">diverted profits tax</a>. Trump’s bill specifically targets both measures.</p> <p>Tying ourselves to the OECD’s global minimum tax project might have seemed like a good idea in 2019. In 2025, it looks decidedly unappealing, and not just because of Trump.</p> <p>First, there is not actually any serious revenue in pillar two for Australia. Treasury’s <a href="https://archive.budget.gov.au/2023-24/bp2/download/bp2_2023-24.pdf">revenue estimate</a> totalled only $360 million after four years, just slightly more than a rounding error in the federal budget.</p> <p>Second, we are increasingly alone and vulnerable in this battle. It might feel emotionally satisfying to stand up to the US. If there was a sizeable coalition alongside us, there might be some point.</p> <p>If Trump’s One Big Beautiful Bill act does pass through the US Senate, the Australian government and business will be left exposed to much higher costs.</p> <p>Since abandoning the US market is not really an option, it might be time to surrender quietly and gracefully – by reversing, at the very least, the contentious bits of pillar two.<!-- Below is The Conversation's page counter tag. Please DO NOT REMOVE. --><img style="border: none !important; box-shadow: none !important; margin: 0 !important; max-height: 1px !important; max-width: 1px !important; min-height: 1px !important; min-width: 1px !important; opacity: 0 !important; outline: none !important; padding: 0 !important;" src="https://counter.theconversation.com/content/257961/count.gif?distributor=republish-lightbox-basic" alt="The Conversation" width="1" height="1" /><!-- End of code. If you don't see any code above, please get new code from the Advanced tab after you click the republish button. The page counter does not collect any personal data. More info: https://theconversation.com/republishing-guidelines --></p> <p><em>By <a href="https://theconversation.com/profiles/graeme-cooper-3215">Graeme Cooper</a>, Professor of Taxation Law, <a href="https://theconversation.com/institutions/university-of-sydney-841">University of Sydney</a></em></p> <p><em>This article is republished from <a href="https://theconversation.com">The Conversation</a> under a Creative Commons license. Read the <a href="https://theconversation.com/australia-is-in-the-firing-line-of-trumps-looming-revenge-tax-its-a-fight-were-unlikely-to-win-257961">original article</a>.</em></p> <p><em>Image: Pexels / <span style="font-family: 'Canva Sans', 'Helvetica Neue', Roboto, -apple-system, blinkmacsystemfont, sans-serif; font-size: 14px; white-space: pre;">Nataliya Vaitkevich</span></em></p> </div>

Money & Banking

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Aussie bloke's hilarious revenge on parking inspectors

<p>An Aussie bloke has taken a devious revenge plan to the next level as he aims to even the score between him and parking inspectors. </p> <p>Julian Morgans, who is no stranger to receiving an influx of parking fines, decided to take a unique approach to revenge, giving new meaning to the phrase "if you can't beat them, join them".</p> <p>The man decided to play the ultimate prank on the parking inspectors by applying for a job to take up the role himself, documenting his plan on Instagram. </p> <p>"So, I get parking fines all the time, and I'm sick of it, so recently I decided to get revenge," he said in a video. </p> <p>"I started by applying for a job as a parking inspector and I went for an interview."</p> <blockquote class="instagram-media" style="background: #FFF; border: 0; border-radius: 3px; box-shadow: 0 0 1px 0 rgba(0,0,0,0.5),0 1px 10px 0 rgba(0,0,0,0.15); margin: 1px; max-width: 540px; min-width: 326px; padding: 0; width: calc(100% - 2px);" data-instgrm-permalink="https://www.instagram.com/reel/DFBt711zWh8/?utm_source=ig_embed&utm_campaign=loading" data-instgrm-version="14"> <div style="padding: 16px;"> <div style="display: flex; flex-direction: row; align-items: center;"> <div style="background-color: #f4f4f4; border-radius: 50%; flex-grow: 0; height: 40px; margin-right: 14px; width: 40px;"> </div> <div style="display: flex; flex-direction: column; flex-grow: 1; justify-content: center;"> <div style="background-color: #f4f4f4; border-radius: 4px; flex-grow: 0; height: 14px; margin-bottom: 6px; width: 100px;"> </div> <div style="background-color: #f4f4f4; border-radius: 4px; flex-grow: 0; height: 14px; width: 60px;"> </div> </div> </div> <div style="padding: 19% 0;"> </div> <div style="display: block; height: 50px; margin: 0 auto 12px; width: 50px;"> </div> <div style="padding-top: 8px;"> <div style="color: #3897f0; font-family: Arial,sans-serif; font-size: 14px; font-style: normal; font-weight: 550; line-height: 18px;">View this post on Instagram</div> </div> <div style="padding: 12.5% 0;"> </div> <div style="display: flex; flex-direction: row; margin-bottom: 14px; align-items: center;"> <div> <div style="background-color: #f4f4f4; border-radius: 50%; height: 12.5px; width: 12.5px; transform: translateX(0px) translateY(7px);"> </div> <div style="background-color: #f4f4f4; height: 12.5px; transform: rotate(-45deg) translateX(3px) translateY(1px); width: 12.5px; flex-grow: 0; margin-right: 14px; margin-left: 2px;"> </div> <div style="background-color: #f4f4f4; border-radius: 50%; height: 12.5px; width: 12.5px; transform: translateX(9px) translateY(-18px);"> </div> </div> <div style="margin-left: 8px;"> <div style="background-color: #f4f4f4; border-radius: 50%; flex-grow: 0; height: 20px; width: 20px;"> </div> <div style="width: 0; height: 0; border-top: 2px solid transparent; border-left: 6px solid #f4f4f4; border-bottom: 2px solid transparent; transform: translateX(16px) translateY(-4px) rotate(30deg);"> </div> </div> <div style="margin-left: auto;"> <div style="width: 0px; border-top: 8px solid #F4F4F4; border-right: 8px solid transparent; transform: translateY(16px);"> </div> <div style="background-color: #f4f4f4; flex-grow: 0; height: 12px; width: 16px; transform: translateY(-4px);"> </div> <div style="width: 0; height: 0; border-top: 8px solid #F4F4F4; border-left: 8px solid transparent; transform: translateY(-4px) translateX(8px);"> </div> </div> </div> <div style="display: flex; flex-direction: column; flex-grow: 1; justify-content: center; margin-bottom: 24px;"> <div style="background-color: #f4f4f4; border-radius: 4px; flex-grow: 0; height: 14px; margin-bottom: 6px; width: 224px;"> </div> <div style="background-color: #f4f4f4; border-radius: 4px; flex-grow: 0; height: 14px; width: 144px;"> </div> </div> <p style="color: #c9c8cd; font-family: Arial,sans-serif; font-size: 14px; line-height: 17px; margin-bottom: 0; margin-top: 8px; overflow: hidden; padding: 8px 0 7px; text-align: center; text-overflow: ellipsis; white-space: nowrap;"><a style="color: #c9c8cd; font-family: Arial,sans-serif; font-size: 14px; font-style: normal; font-weight: normal; line-height: 17px; text-decoration: none;" href="https://www.instagram.com/reel/DFBt711zWh8/?utm_source=ig_embed&utm_campaign=loading" target="_blank" rel="noopener">A post shared by @julianmorgans</a></p> </div> </blockquote> <p>He got a call back from the recruiter saying they were happy with what he had to offer and gave him the job, but on day one of his new role, he set his devious plan in motion. </p> <p>"So, I went in on my first day, Monday morning, 9am, and they gave us our parking inspector uniform and this, for me, was the perfect opportunity to slip away and go to the pub," he said. "So, there I was. I'm at the pub, on the clock and they're paying me."</p> <p>"I'm in my parking inspector uniform and I'm just drinking beers and I played some pool, hung around and got a little drunk and I had a great time."</p> <p>He then mentioned that, later on, he received a call from his new employer to check in on how he was coping. </p> <p>"So, my phone just rang and it's the parking inspector office and I think they're wondering where I am, and I wasted a full day of their money," he said.</p> <p>He told his boss that he was quitting after his first day, expecting the boss to be angry since he hadn’t issued any parking fines, but was met with a very different reaction.</p> <blockquote class="instagram-media" style="background: #FFF; border: 0; border-radius: 3px; box-shadow: 0 0 1px 0 rgba(0,0,0,0.5),0 1px 10px 0 rgba(0,0,0,0.15); margin: 1px; max-width: 540px; min-width: 326px; padding: 0; width: calc(100% - 2px);" data-instgrm-permalink="https://www.instagram.com/reel/DFL6A3Lza5M/?utm_source=ig_embed&utm_campaign=loading" data-instgrm-version="14"> <div style="padding: 16px;"> <div style="display: flex; flex-direction: row; align-items: center;"> <div style="background-color: #f4f4f4; border-radius: 50%; flex-grow: 0; height: 40px; margin-right: 14px; width: 40px;"> </div> <div style="display: flex; flex-direction: column; flex-grow: 1; justify-content: center;"> <div style="background-color: #f4f4f4; border-radius: 4px; flex-grow: 0; height: 14px; margin-bottom: 6px; width: 100px;"> </div> <div style="background-color: #f4f4f4; border-radius: 4px; flex-grow: 0; height: 14px; width: 60px;"> </div> </div> </div> <div style="padding: 19% 0;"> </div> <div style="display: block; height: 50px; margin: 0 auto 12px; width: 50px;"> </div> <div style="padding-top: 8px;"> <div style="color: #3897f0; font-family: Arial,sans-serif; font-size: 14px; font-style: normal; font-weight: 550; line-height: 18px;">View this post on Instagram</div> </div> <div style="padding: 12.5% 0;"> </div> <div style="display: flex; flex-direction: row; margin-bottom: 14px; align-items: center;"> <div> <div style="background-color: #f4f4f4; border-radius: 50%; height: 12.5px; width: 12.5px; transform: translateX(0px) translateY(7px);"> </div> <div style="background-color: #f4f4f4; height: 12.5px; transform: rotate(-45deg) translateX(3px) translateY(1px); width: 12.5px; flex-grow: 0; margin-right: 14px; margin-left: 2px;"> </div> <div style="background-color: #f4f4f4; border-radius: 50%; height: 12.5px; width: 12.5px; transform: translateX(9px) translateY(-18px);"> </div> </div> <div style="margin-left: 8px;"> <div style="background-color: #f4f4f4; border-radius: 50%; flex-grow: 0; height: 20px; width: 20px;"> </div> <div style="width: 0; height: 0; border-top: 2px solid transparent; border-left: 6px solid #f4f4f4; border-bottom: 2px solid transparent; transform: translateX(16px) translateY(-4px) rotate(30deg);"> </div> </div> <div style="margin-left: auto;"> <div style="width: 0px; border-top: 8px solid #F4F4F4; border-right: 8px solid transparent; transform: translateY(16px);"> </div> <div style="background-color: #f4f4f4; flex-grow: 0; height: 12px; width: 16px; transform: translateY(-4px);"> </div> <div style="width: 0; height: 0; border-top: 8px solid #F4F4F4; border-left: 8px solid transparent; transform: translateY(-4px) translateX(8px);"> </div> </div> </div> <div style="display: flex; flex-direction: column; flex-grow: 1; justify-content: center; margin-bottom: 24px;"> <div style="background-color: #f4f4f4; border-radius: 4px; flex-grow: 0; height: 14px; margin-bottom: 6px; width: 224px;"> </div> <div style="background-color: #f4f4f4; border-radius: 4px; flex-grow: 0; height: 14px; width: 144px;"> </div> </div> <p style="color: #c9c8cd; font-family: Arial,sans-serif; font-size: 14px; line-height: 17px; margin-bottom: 0; margin-top: 8px; overflow: hidden; padding: 8px 0 7px; text-align: center; text-overflow: ellipsis; white-space: nowrap;"><a style="color: #c9c8cd; font-family: Arial,sans-serif; font-size: 14px; font-style: normal; font-weight: normal; line-height: 17px; text-decoration: none;" href="https://www.instagram.com/reel/DFL6A3Lza5M/?utm_source=ig_embed&utm_campaign=loading" target="_blank" rel="noopener">A post shared by @julianmorgans</a></p> </div> </blockquote> <p>"I don't want to do the job, I'm sorry," he said, while his new employer responded, "No, that's OK, that's fine, buddy, that's up to you."</p> <p>The employer continued with some words of advice, saying, "You'll be fine. Whatever you do, I'm sure you'll succeed because that's what you're meant to do. I wish you all the best, bud, and thanks for letting me know."</p> <p>Mr Morgans was shocked about how "cool" his boss was with him quitting after producing no work on day one, and in a matter of minutes changed his tune on parking inspectors. </p> <p>"I wanted him to be angry here, I wanted him to validate the whole thing. Instead, he was just kind of lovely," Mr Morgans said. </p> <p>"I think I'm surprised here because I've always thought of parking inspectors as just total animals. I was surprised to find that in an industry that I absolutely hate, some of the people are kind of lovely."</p> <p>While many flocked to the comments to share how funny they thought his day-long prank was, others were much more critical. </p> <p>"Do you give a crap about all the time of the employees of government you wasted?" one person wrote, while another added, "Here's a tip, just follow rules? There are limits on parking for a reason. Do you deserve to park somewhere all day more than anyone else?"</p> <p>Mr Morgans didn't argue back and, on reflection, acknowledged his emotions got the better of him as he planned the prank.</p> <p>"Very fair feedback. I knew it wasn't a morally perfect stunt but I got my car towed a few months ago and got mad. This was my divisive but cathartic response," he said.</p> <p><em>Image credits: Instagram</em></p>

Legal

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"Hats off to whoever did this": Hilarious act of revenge on parking spot thief

<p>In the cutthroat world of Sydney parking, one fed-up property owner has taken matters into their own hands – or rather, their own clingfilm.</p> <p>A red Fiat, blissfully parked in what turned out to be somebody's private parking spot in the Upper North Shore suburb of Wahroonga, became the canvas for a sticky masterpiece of vehicular revenge.</p> <p>A vigilant passerby, no doubt amused by the spectacle, snapped a photo of the clingfilm-covered car and generously shared it on a community Facebook page. The caption, dripping with sarcasm, read, "And you thought people parking boats on Mosman streets was bad. Look what happens in Wahroonga if you park in the wrong place!"</p> <p>The clingfilm artist didn't stop at just wrapping the car; they took it a step further by scribbling a stern message on the plastic: "Not a public park. Read, you moron. Private property."</p> <p>Talk about a clingy reminder that parking etiquette is serious business in Australian capital cities.</p> <p>While some Sydneysiders chuckled at this clingfilm caper, others questioned the creativity behind the furious act. "Why the hell would you do that to someone's car? Would a note not have achieved the same result? Seems an overreaction," pondered one rational soul, evidently unfamiliar with the concept of "sticky situations".</p> <p>Another concerned citizen chimed in, "Well deserved. Though it's a dreadful waste of plastic." Clearly torn between environmental consciousness and a deep-seated desire for vehicular justice, this commentator encapsulated the internal struggle faced by many Sydney residents.</p> <p>On the flip side, some applauded the clingfilm connoisseur for taking a bold stance against parking transgressors. "Fair enough. We have it happen to us all the time, and I'm at the point of doing this considering I can't park on the street, so I need my parking spot at my own place. Lucky they put gladwrap on the car first and not write straight on the car... hats off to whoever did this," confessed a sympathetic comrade in the battle for parking supremacy.</p> <p>Clearly, as this red Fiat sits wrapped up like a vehicular burrito, Sydney residents have found themselves divided over the ethics of clingfilm activism. Is it a genius way to teach parking manners, or just a sticky situation waiting to be unwrapped? Only time will tell if clingfilm justice becomes the hottest trend in Sydney's ongoing parking wars.</p> <p><em>Images: Facebook</em></p>

Legal

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"Sweet revenge": Piers Morgan blasts Matildas after Lionesses victory

<p>Piers Morgan is revelling in Australia being knocked out of the FIFA Women's Word Cup by England's Lionesses in the nail-biting semi-final game on Wednesday night. </p> <p>The British media personality is just one of many happy Brits celebrating the Lionesses' win, which will carry them through to the final where they will meet Spain on Sunday.</p> <p>In the lead up to the match, Piers stoked the rivalry fire with with a series of tweets. </p> <p>“You know what to do Lionesses, make Ashes of the Matildas,” he wrote. </p> <p>When the Lionesses the beat The Matildas in a 3-1 victory, while thrilled with the win, Piers seemingly couldn't help but to bring up Australia's win over England in the recent Ashes. </p> <p>“England’s fabulous Lionesses crush Australia’s wilting Matildas 3-1 in their own back yard to reach the Women’s World Cup Final … sweet revenge for the Jonny Bairstow Ashes runout debacle. Congrats ladies – you’ve made your country proud!” he wrote.</p> <p>The tweet attracted plenty of backlash and saw Morgan cop it from all angles, but that wasn’t going to slow him down.</p> <p>Australian cricketer David Warner continued to stoke the fire the day before the match when he tweeted for the Matildas to “keep an eye out in case the Poms ask to change the ball”, in reference to the controversial fifth Test incident.</p> <p>Morgan doubled down, replying, “No need mate, it kept its shape despite repeatedly whacking the back of Australia’s net.”</p> <p>The win means England will play Spain for the 2023 FIFA Women’s World Cup on Sunday, while the Matildas will play Sweden on Saturday night in the 3rd placed playoff.</p> <p>For Australia, while it was two wins from where the nation had hoped, it’s the Matildas best ever finish at a World Cup.</p> <p><em>Image credits: Getty Images</em></p> <div class="media image" style="caret-color: #000000; color: #000000; font-style: normal; font-variant-caps: normal; font-weight: 400; letter-spacing: normal; orphans: auto; text-align: start; text-indent: 0px; text-transform: none; white-space: normal; widows: auto; word-spacing: 0px; -webkit-text-size-adjust: auto; -webkit-text-stroke-width: 0px; text-decoration: none; box-sizing: inherit; display: flex; flex-direction: column; align-items: center; width: 705.202209px; margin-bottom: 24px; max-width: 100%;"> </div>

News

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Revenge, excitement, or profit: why do people commit arson?

<p><a href="https://theconversation.com/profiles/xanthe-mallett-160506">Xanthe Mallett</a>, <em><a href="https://theconversation.com/institutions/university-of-newcastle-1060">University of Newcastle</a></em> and <a href="https://theconversation.com/profiles/joel-robert-mcgregor-369270">Joel Robert McGregor</a>, <em><a href="https://theconversation.com/institutions/swinburne-university-of-technology-767">Swinburne University of Technology</a></em></p> <p>The huge blaze that struck Randle Street in central Sydney last week is now the subject of an <a href="https://www.canberratimes.com.au/story/8210175/teens-sought-by-police-over-massive-sydney-cbd-blaze/">arson investigation</a>, authorities have confirmed.</p> <p>Many details remain unclear, including the safety and whereabouts of some of the people who were <a href="https://www.abc.net.au/news/2023-05-27/wall-in-sydney-building-moves-after-major-fire/102401470">reportedly sleeping rough in the building</a>, as well as the nature of any criminal charges that may arise.</p> <p>Right now there’s also a fire burning on a southern Great Barrier Reef island, threatening a sensitive marine site, which local rangers are <a href="https://www.abc.net.au/news/2023-05-30/rangers-battle-suspicious-fire-on-great-barrier-reef-island/102408970">treating as suspicious</a>.</p> <p>While arson is yet to be confirmed in either of these specific cases, it’s timely to look at the issue of arson more generally.</p> <p>Aside from the personal and environmental implications, the financial burden of arson is huge. Recent data are difficult to obtain, although it was estimated that the total cost of arson in Australia was <a href="https://www.aic.gov.au/sites/default/files/2020-05/rpp129.pdf">A$2.3 billion in 2011</a>, and the annual figure is likely to have increased since then.</p> <p>There’s a lack of scientific research attempting to understand the arsonist, perhaps because the “typical arsonist” doesn’t exist. Or maybe it’s because so few arsons are solved, and the rate of successful convictions remains low.</p> <p>However, the research that has been done suggests there are <a href="https://www.sciencedirect.com/science/article/abs/pii/B012369397700203X">six main</a> <a href="https://www.firehouse.com/community-risk/investigation-equipment/article/10464930/arson-investigation-the-six-motives-for-firesetting">types of</a> <a href="https://www.researchgate.net/profile/Shelby-Miller-8/publication/342276745_Applications_of_Criminology_to_the_Multidimensional_Crime_of_Arson/links/5eeb748092851ce9e7ecad80/Applications-of-Criminology-to-the-Multidimensional-Crime-of-Arson.pdf">arsonist</a>.</p> <h2>6 types of arsonist</h2> <p>Arson, as <a href="https://www.aic.gov.au/publications/bfab/bfab1#:%7E:text=Arson%20is%20the%20act%20of,through%20the%20use%20of%20fire">defined</a> by the Australian Institute of Criminology, is the act of “intentionally and maliciously destroying or damaging property through the use of fire”.</p> <p>For a fire to be classified as arson there must be intent – the intention to cause harm or damage.</p> <p>Arson can also be the primary or secondary motive – is setting the fire the main purpose, or is the fire being used to disguise another activity?</p> <p>Here are the main six underlying reasons why someone might commit arson:</p> <p><strong>1. The ‘for profit’ arsonist</strong></p> <p>There are many ways someone can profit from arson. This includes extortion, or destroying a property to clear a piece of land. But most commonly these crimes are attempts at insurance fraud.</p> <p>There are different types of property insurance fraud, including residential, commercial and vehicular. Residential fraud is committed by the homeowner or tenant; commercial fraud is committed by an owner to destroy company statements or claim on insurance; and vehicular fraud may occur when someone can’t afford their repayments.</p> <p>These are largely one-off crimes and are very focused, and the offender is easier to catch than with other types of arson because they have a direct link with the damaged property or its owner.</p> <p><strong>2. Pyromaniacs</strong></p> <p>These perpetrators light fires for thrills and attention. Their fires range from bins to occupied buildings, and the size and risk associated with the fires may increase over time as the arsonist needs more excitement with each event.</p> <p>This type of offender is often voyeuristic, and may wait for emergency services to attend, sometimes even calling them themselves, as they want to be present at the scene. They may video or photograph the fire and the first responders.</p> <p>As a result, for investigators it’s important to capture images of the crowd to see who was watching.</p> <p>This category includes first responders who set fires in order to be a “hero” in attendance, seeking praise and recognition for their bravery.</p> <p>For example, a New South Wales volunteer firefighter was charged in January 2021 for allegedly <a href="https://www.smh.com.au/national/rfs-member-charged-with-lighting-30-fires-in-nsw-20210124-p56wei.html">starting more than 30 fires</a> during that summer.</p> <p><strong>3. Crime concealment</strong></p> <p>For these offenders, the arson is secondary to the concealment of another serious crime, such as murder or theft.</p> <p>Fire is a very successful means of destroying many forms of evidence, such as fingerprints that may have been left at a scene or clothing worn during the crime.</p> <p><strong>4. The revenge arsonist</strong></p> <p>These offenders are emotionally driven, and set fires out of anger or hatred, or for revenge for a real or perceived wrong. The need for retaliation could be based in a personal slight – such as an affair, or having been dismissed from a job.</p> <p>Targets vary from individuals to institutions. And because of the emotional state of the offender, these crimes are usually disorganised and use unsophisticated methods of starting the fire, meaning they leave more evidence behind than some other types.</p> <p><strong>5. Extremist motivations</strong></p> <p>Extremist arsonists are driven by religious, political or social agendas.</p> <p>There are two types of extremist arsonist, the first being those reacting to a civil disturbance, such as the death of a person in custody. Activities may include vandalism and looting, and the purpose may be to draw attention to a perceived injustice.</p> <p>For example, 36-year-old Jose A. Felan Jr was sentenced to 6.5 years in prison in the United States after he <a href="https://www.cbsnews.com/minnesota/news/jose-felan-36-gets-6-12-years-in-prison-for-multiple-arsons-during-george-floyd-unrest/">set fires</a> at a school and two shops, during the riots that followed the police killing of George Floyd during an arrest in May 2020.</p> <p>The second type are terrorist arsonists, known as pyro-terrorism, which is <a href="https://www.ojp.gov/ncjrs/virtual-library/abstracts/pyro-terrorism-threat-arson-induced-forest-fires-future-terrorist">defined</a> as “the use of incendiary attacks to intimidate or coerce a government or civilian population”. These offenders may use arson as one of a range of measures, and work alone or in cells.</p> <p>Because their crimes are premeditated with targets selected carefully to have the most social, economic or political impact, these offenders are often highly organised, and may use advanced incendiary devices. The purpose is to cause mass fear, beyond the actual target itself.</p> <p><strong>6. Vandalism</strong></p> <p>Vandal arsonists are typically juveniles, who set fire to bins, abandoned vehicles or empty buildings, and may do so to cover up other crimes such as theft. Often an additional factor in the starting of the fire is peer pressure or gang initiation, as these arsonists often act in groups.</p> <p>For these offenders, arson can be what criminologists call a “gateway crime” – a crime that may lead to more severe criminal activity.</p> <p>But if such offenders are given suitable support, rehabilitation can be highly successful to prevent them becoming serious, repeat offenders.</p> <p>Although these are the main motives for arson, each does not act in a vacuum, and more than one may jointly contribute to the arsonist’s motivations. For example, someone may be murdered out of revenge, and then the offender sets a fire to conceal that crime or destroy evidence.</p> <p>Arson is highly complex crime, with a wide range of social, psychological and environmental influences. More work needs to be done to understand the arsonist and their motivations, and how they can be identified, caught, convicted and hopefully rehabilitated.<!-- Below is The Conversation's page counter tag. Please DO NOT REMOVE. --><img style="border: none !important; box-shadow: none !important; margin: 0 !important; max-height: 1px !important; max-width: 1px !important; min-height: 1px !important; min-width: 1px !important; opacity: 0 !important; outline: none !important; padding: 0 !important;" src="https://counter.theconversation.com/content/206502/count.gif?distributor=republish-lightbox-basic" alt="The Conversation" width="1" height="1" /><!-- End of code. If you don't see any code above, please get new code from the Advanced tab after you click the republish button. The page counter does not collect any personal data. More info: https://theconversation.com/republishing-guidelines --></p> <p><em>Image credit: Shutterstock</em></p> <p><em><a href="https://theconversation.com/profiles/xanthe-mallett-160506">Xanthe Mallett</a>, Forensic Criminologist, <a href="https://theconversation.com/institutions/university-of-newcastle-1060">University of Newcastle</a> and <a href="https://theconversation.com/profiles/joel-robert-mcgregor-369270">Joel Robert McGregor</a>, Lecturer in Criminology, <a href="https://theconversation.com/institutions/swinburne-university-of-technology-767">Swinburne University of Technology</a></em></p> <p><em>This article is republished from <a href="https://theconversation.com">The Conversation</a> under a Creative Commons license. Read the <a href="https://theconversation.com/revenge-excitement-or-profit-why-do-people-commit-arson-206502">original article</a>.</em></p>

Legal

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Julie Bishop stuns the crowd in her very own "revenge dress"

<p>Former foreign minister turned mining adviser Julie Bishop has made a bold statement in her life post-politics.</p> <p>Ms Bishop recently appeared at Australian department store David Jones' first runway show in four years to premiere the latest Spring / Summer 22 collection. She has managed to turn heads on the red carpet wearing a $3750 metallic jacquard long sleeve mini dress designed by French luxury fashion house Balmain.</p> <p>The chic dress was paired with black stockings, simple black pumps and a silver clutch adorned with silver chain detail to complete her look.</p> <p>Ms Bishop was flooded with adoring comments when she posted photos of her look to her Instagram account.</p> <blockquote class="instagram-media" style="background: #FFF; border: 0; border-radius: 3px; box-shadow: 0 0 1px 0 rgba(0,0,0,0.5),0 1px 10px 0 rgba(0,0,0,0.15); margin: 1px; max-width: 540px; min-width: 326px; padding: 0; width: calc(100% - 2px);" data-instgrm-captioned="" data-instgrm-permalink="https://www.instagram.com/p/ChE4N8Bhbi2/?utm_source=ig_embed&amp;utm_campaign=loading" data-instgrm-version="14"> <div style="padding: 16px;"> <div style="display: flex; flex-direction: row; align-items: center;"> <div style="background-color: #f4f4f4; border-radius: 50%; flex-grow: 0; height: 40px; margin-right: 14px; width: 40px;"> </div> <div style="display: flex; flex-direction: column; flex-grow: 1; justify-content: center;"> <div style="background-color: #f4f4f4; border-radius: 4px; flex-grow: 0; height: 14px; margin-bottom: 6px; width: 100px;"> </div> <div style="background-color: #f4f4f4; border-radius: 4px; flex-grow: 0; height: 14px; width: 60px;"> </div> </div> </div> <div style="padding: 19% 0;"> </div> <div style="display: block; height: 50px; margin: 0 auto 12px; width: 50px;"> </div> <div style="padding-top: 8px;"> <div style="color: #3897f0; font-family: Arial,sans-serif; font-size: 14px; font-style: normal; font-weight: 550; line-height: 18px;">View this post on Instagram</div> </div> <div style="padding: 12.5% 0;"> </div> <div style="display: flex; flex-direction: row; margin-bottom: 14px; align-items: center;"> <div> <div style="background-color: #f4f4f4; border-radius: 50%; height: 12.5px; width: 12.5px; transform: translateX(0px) translateY(7px);"> </div> <div style="background-color: #f4f4f4; height: 12.5px; transform: rotate(-45deg) translateX(3px) translateY(1px); width: 12.5px; flex-grow: 0; margin-right: 14px; margin-left: 2px;"> </div> <div style="background-color: #f4f4f4; border-radius: 50%; height: 12.5px; width: 12.5px; transform: translateX(9px) translateY(-18px);"> </div> </div> <div style="margin-left: 8px;"> <div style="background-color: #f4f4f4; border-radius: 50%; flex-grow: 0; height: 20px; width: 20px;"> </div> <div style="width: 0; height: 0; border-top: 2px solid transparent; border-left: 6px solid #f4f4f4; border-bottom: 2px solid transparent; transform: translateX(16px) translateY(-4px) rotate(30deg);"> </div> </div> <div style="margin-left: auto;"> <div style="width: 0px; border-top: 8px solid #F4F4F4; border-right: 8px solid transparent; transform: translateY(16px);"> </div> <div style="background-color: #f4f4f4; flex-grow: 0; height: 12px; width: 16px; transform: translateY(-4px);"> </div> <div style="width: 0; height: 0; border-top: 8px solid #F4F4F4; border-left: 8px solid transparent; transform: translateY(-4px) translateX(8px);"> </div> </div> </div> <div style="display: flex; flex-direction: column; flex-grow: 1; justify-content: center; margin-bottom: 24px;"> <div style="background-color: #f4f4f4; border-radius: 4px; flex-grow: 0; height: 14px; margin-bottom: 6px; width: 224px;"> </div> <div style="background-color: #f4f4f4; border-radius: 4px; flex-grow: 0; height: 14px; width: 144px;"> </div> </div> <p style="color: #c9c8cd; font-family: Arial,sans-serif; font-size: 14px; line-height: 17px; margin-bottom: 0; margin-top: 8px; overflow: hidden; padding: 8px 0 7px; text-align: center; text-overflow: ellipsis; white-space: nowrap;"><a style="color: #c9c8cd; font-family: Arial,sans-serif; font-size: 14px; font-style: normal; font-weight: normal; line-height: 17px; text-decoration: none;" href="https://www.instagram.com/p/ChE4N8Bhbi2/?utm_source=ig_embed&amp;utm_campaign=loading" target="_blank" rel="noopener">A post shared by The Hon Julie Bishop (@honjuliebishop)</a></p> </div> </blockquote> <p>Pip Edwards of Aussie activewear brand <a href="https://www.pe-nation.com/" target="_blank" rel="noopener">PE Nation</a> wrote, “You stunner”.</p> <p>“ Va va va Voom!!,” Sunrise entertainment reporter Nelson Aspen commented.</p> <p>One Instagram user compared Ms Bishop’s look to that of the late Princess Diana’s infamous ‘revenge dress", which she wore at her first public event following her split from Prince Charles.</p> <p>“Is that like Diana‘s revenge dress?,” they said.</p> <p>The skin tight mini black dress certainly looked similar to the Christina Stambolian cocktail dress worn by the Princess, and it’s even more fitting given her <a href="https://www.oversixty.com.au/lifestyle/relationships/julie-bishop-breaks-her-silence-on-break-up-with-david-panton" target="_blank" rel="noopener">very public split</a> from long-time boyfriend David Panton, ending their eight-year relationship.</p> <p>Ms Bishop was joined at the David Jones event by musical artist Vera Blue, model Natalie Roser, TV-host Erin Holland, activewear entrepreneur <a href="https://www.pe-nation.com/" target="_blank" rel="noopener">Pip Edwards</a>, and fashion designer Bianca Spender at the flagship store.</p> <p><em>Image: Getty</em></p> <p style="box-sizing: inherit; margin: 0px 0px 5px; padding: 0px; border: 0px; font-size: 14px; vertical-align: baseline; outline: none !important;"> </p>

Beauty & Style

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Perfect revenge on a toxic boss

<div> <div class="reply-list-component"> <div class="reply-component"> <div class="reply-body-component"> <div class="reply_body body linkify"> <div class="reply-body-wrapper"> <div class="reply-body-inner"> <div class="body_text redactor-styles redactor-in"> <p><em>Image: Reddit </em></p> <p>After leaving a toxic job, a woman has gotten the perfect revenge on her boss via a witty resignation letter.</p> <p>The electrician named Amber claims she was treated poorly by her “a—hole” boss, so she wrote a letter of resignation on a bereavement card that read “sorry for your loss.”</p> <p>In a thread posted on Reddit, Amber shared the post writing, “You ever worked for a company that just treated you like s----? I received a job offer today for a dollar more than I asked for, my own van, and they’ll sponsor me for school. I can’t wait to give this to my boss tomorrow.”</p> <p>Amber then revealed the text within the card, which was kept simple and straight to the point – “It’s me, I leave in two weeks.”</p> <p>In the comments, Amber predicts that her boss would ask her to resign immediately. She continued to explain that she had been underpaid and overworked.</p> <p>In a follow-up post, the electrician revealed her bosses response to the letter saying, “He said it aloud, gave a stank face, and just said ‘ok’. He didn’t tell me to leave so that means he wants me to work out my two weeks. He also didn’t ask why I’m leaving.”</p> <p>Many users were quick to praise Amber’s hilarious letter with one person writing “Congratulations on your new job! And this is the best resignation letter I’ve ever seen.”</p> </div> </div> </div> </div> </div> </div> </div> </div> <div> <div class="new-reply-component"></div> </div>

Money & Banking

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Daring mum seeks revenge on her noisy neighbours

<p><span style="font-weight: 400;">A mum in Wales has come up with a genius way to seek revenge against her noisy neighbours while on holiday. </span></p> <p><span style="font-weight: 400;">Heather Minshull and her family were trying to enjoy a peaceful holiday at a Welsh holiday park, when their neighbours had other plans.</span></p> <p><span style="font-weight: 400;">In a caravan next door, Heather and her family could hear their rowdy neighbours having a loud get-together after arriving at midnight and blasting The Beatles at full volume. </span></p> <p><span style="font-weight: 400;">When Heather asked politely if they could turn their music down, they simply refused. </span></p> <p><span style="font-weight: 400;">After a sleepless night, Heather played out her ingenious revenge plan: by waking them up at 7am with the sound of screeching seagulls. </span></p> <p><span style="font-weight: 400;">The clever mum got a leftover loaf of bread and threw it on top of their caravan roof, attracting a flock of the noisy birds. </span></p> <p><span style="font-weight: 400;">Heather, originally from Manchester, shared her devious plan on TikTok, with the caption reading, </span><span style="font-weight: 400;">“Was I wrong? I think not” and “Payback’s a b**ch.”</span></p> <p><span style="font-weight: 400;">She said in her video that her plan was a success, saying “The group woke up straight away.” </span></p> <p><span style="font-weight: 400;">There were three young men in the caravan, as they came outside to investigate the noise.</span></p> <p><span style="font-weight: 400;">Heather said, “They were all looking angry and rough, and clueless over what was going on!”</span></p> <p><em><span style="font-weight: 400;">Image credits: TikTok @heatherminsh</span></em></p>

Travel Trouble

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Woman’s complicated revenge on ex

<p><span style="font-weight: 400;">When it comes to getting revenge on your ex, this feat takes the cake.</span></p> <p><span style="font-weight: 400;">Fitness coach Sarah Vilard said she wanted to show her former partner what he was missing by pretending to tie the knot.</span></p> <p><span style="font-weight: 400;">In a video she posted on TikTok, which has since gone viral on the platform, Sarah wrote: “Remembering the time when I faked getting married and had a photoshoot to get revenge on my ex.”</span></p> <p><span style="font-weight: 400;">She also shared photos from her alleged fake wedding while Gnarls Barkley’s hit song </span><span style="font-weight: 400;">Crazy</span><span style="font-weight: 400;"> played in the background.</span></p> <p><span style="font-weight: 400;">The snaps included her and her “husband” embracing outside a manor house and one of her and a friend holding hands at her supposed wedding reception, all while wearing a strappy bridal gown.</span></p> <p><span style="font-weight: 400;">Sarah had her hair professionally styled and paid for a make-up artist and a bunch of roses for her fake wedding bouquet.</span></p> <p><span style="font-weight: 400;">She captioned the clip, “Yup I’m crazy.”</span></p> <p><span style="font-weight: 400;">While her methods seem questionable, Sarah shared in the comments that her ex did text her after seeing the photos and joked that she had been “obsessed” with him.</span></p> <p><span style="font-weight: 400;">The viral video also had viewers divided on her methods.</span></p> <p><span style="font-weight: 400;">“Girl you went too far,” one wrote. “But that’s a nice hubby, you should have kept him.”</span></p> <p><span style="font-weight: 400;">Another added: “I don’t hate this. Bravo!”</span></p> <p><span style="font-weight: 400;">A third said, “I mean, at least you look gorgeous!”</span></p>

Relationships

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The truth behind woman’s “high road” McDonald’s drive-thru revenge

<p>A woman has revealed the truth behind her revenge on another customer at a McDonald’s drive-thru, which has gone viral on social media.</p> <p>In a Facebook post, the woman said she was ordering at her local drive-thru when the driver behind her honked at her for taking too long.</p> <p>“I was in a long McDonald’s drive-thru this morning and the young lady behind me honked her horn because I was taking too long to place my order,” the post read.</p> <p>At first, she told herself to “take the high road” and decided to pay for both of their orders at the window.</p> <p>However, when the woman backtracked the gesture when she picked up her meal. “When I got to the second window I showed both receipts and took her food too. Now she has to go back to the end of the queue and start all over again.”</p> <blockquote class="twitter-tweet"> <p dir="ltr">People sometimes say, “why are you still on Facebook?” <br /><br />Why you ask? Why? THIS is why I’m still on Facebook. absolute batshit crazy stuff like this.<br /><br />What a PLOT TWIST <a href="https://t.co/aBJGCATsqC">pic.twitter.com/aBJGCATsqC</a></p> — Samantha Maiden (@samanthamaiden) <a href="https://twitter.com/samanthamaiden/status/1272087262927323138?ref_src=twsrc%5Etfw">June 14, 2020</a></blockquote> <p>A screenshot of the post has received more than 4,700 likes on Twitter.</p> <p>“It’s so petty ... it made me laugh like a drain,” one commented.</p> <p>“I had to read this a few times, picture the scene, and the glory. A triumphant win,” another wrote.</p> <p>“I wish I had the guts to do something like that,” one responded.</p> <p>However, others criticised the act as “spiteful” and “excessive”.</p> <p>The woman later admitted the story did not actually happen to her, and the post was copied from a friend in Ireland years ago.</p> <p>She told <em><a href="https://au.news.yahoo.com/the-truth-behind-womans-viral-mc-donalds-drivethru-revenge-095744549.html">Yahoo News Australia</a></em> she shared it simply to “give people a laugh and a change from the hate and violence being spread”.</p> <p>“It’s been going around for years,” she said.</p>

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