Academic literature on the topic 'Tax auditing Australia'

There is growing concern about climate change impacts on local government areas. In Australia, the federal carbon tax (from 1 July 2012) will also increase costs for local councils. This paper evaluates what carbon mitigation (i.e. energy, water, and waste management) actions have been implemented by metropolitan Adelaide councils (n=14) and why (or why not). A survey of environmental officers profiled carbon mitigation actions, emissions auditing, and motives for emissions reduction by Adelaide councils. The main reasons for adopting carbon actions were a climate change plan, climate leadership, and cost savings. Internal council governance of climate change actions was also evaluated. A climate governance framework based on adaptive management, communication, and reflective practice (Nursey-Bray 2010) was applied to assess climate mitigation by Adelaide councils.

In Australia the “intimacy” of citizenship (Berlant 2), is often used to reinforce subscription to heteronormative romantic and familial structures. Because this framing promotes discourses of moral failure, recent political attention to sexuality and same-sex couples can be filtered through insights into coalitional affiliations. This paper uses contemporary shifts in Australian politics and culture to think through the concept of coalition, and in particular to analyse connections between sexuality and governmentality (or more specifically normative bias and same-sex relationships) in what I’m calling post-coalitional Australia. Against the unpredictability of changing parties and governments, allegiances and alliances, this paper suggests the continuing adherence to a heteronormatively arranged public sphere. After the current Australian Prime Minister Julia Gillard deposed the previous leader, Kevin Rudd, she clung to power with the help of independents and the Greens, and clichés of a “rainbow coalition” and a “new paradigm” were invoked to describe the confused electorate and governmental configuration. Yet in 2007, a less confused Australia decisively threw out the Howard–led Liberal and National Party coalition government after eleven years, in favour of Rudd’s own rainbow coalition: a seemingly invigorated party focussed on gender equity, Indigenous Australians, multi-cultural visibility, workplace relations, Austral-Asian relations, humane refugee processing, the environment, and the rights and obligations of same-sex couples. A post-coalitional Australia invokes something akin to “aftermath culture” (Lambert and Simpson), referring not just to Rudd’s fall or Howard’s election loss, but to the broader shifting contexts within which most Australian citizens live, and within which they make sense of the terms “Australia” and “Australian”. Contemporary Australia is marked everywhere by cracks in coalitions and shifts in allegiances and belief systems – the Coalition of the Willing falling apart, the coalition government crushed by defeat, deposed leaders, and unlikely political shifts and (re)alignments in the face of a hung parliament and renewed pushes toward moral and cultural change. These breakdowns in allegiances are followed by swift symbolically charged manoeuvres. Gillard moved quickly to repair relations with mining companies damaged by Rudd’s plans for a mining tax and to water down frustration with the lack of a sustainable Emissions Trading Scheme. And one of the first things Kevin Rudd did as Prime Minister was to change the fittings and furnishings in the Prime Ministerial office, of which Wright observed that “Mr Howard is gone and Prime Minister Kevin Rudd has moved in, the Parliament House bureaucracy has ensured all signs of the old-style gentlemen's club… have been banished” (The Age, 5 Dec. 2007). Some of these signs were soon replaced by Ms. Gillard herself, who filled the office in turn with memorabilia from her beloved Footscray, an Australian Rules football team. In post-coalitional Australia the exile of the old Menzies’ desk and a pair of Chesterfield sofas works alongside the withdrawal of troops from Iraq and renewed pledges for military presence in Afghanistan, apologising to stolen generations of Indigenous Australians, the first female Governor General, deputy Prime Minister and then Prime Minister (the last two both Gillard), the repealing of disadvantageous workplace reform, a focus on climate change and global warming (with limited success as stated), a public, mandatory paid maternity leave scheme, changes to the processing and visas of refugees, and the amendments to more than one hundred laws that discriminate against same sex couples by the pre-Gillard, Rudd-led Labor government. The context for these changes was encapsulated in an announcement from Rudd, made in March 2008: Our core organising principle as a Government is equality of opportunity. And advancing people and their opportunities in life, we are a Government which prides itself on being blind to gender, blind to economic background, blind to social background, blind to race, blind to sexuality. (Rudd, “International”) Noting the political possibilities and the political convenience of blindness, this paper navigates the confusing context of post-coalitional Australia, whilst proffering an understanding of some of the cultural forces at work in this age of shifting and unstable alliances. I begin by interrogating the coalitional impulse post 9/11. I do this by connecting public coalitional shifts to the steady withdrawal of support for John Howard’s coalition, and movement away from George Bush’s Coalition of the Willing and the War on Terror. I then draw out a relationship between the rise and fall of such affiliations and recent shifts within government policy affecting same-sex couples, from former Prime Minister Howard’s amendments to The Marriage Act 1961 to the Rudd-Gillard administration’s attention to the discrimination in many Australian laws. Sexual Citizenship and Coalitions Rights and entitlements have always been constructed and managed in ways that live out understandings of biopower and social death (Foucault History; Discipline). The disciplining of bodies, identities and pleasures is so deeply entrenched in government and law that any non-normative claim to rights requires the negotiation of existing structures. Sexual citizenship destabilises the post-coalitional paradigm of Australian politics (one of “equal opportunity” and consensus) by foregrounding the normative biases that similarly transcend partisan politics. Sexual citizenship has been well excavated in critical work from Evans, Berlant, Weeks, Richardson, and Bell and Binnie’s The Sexual Citizen which argues that “many of the current modes of the political articulation of sexual citizenship are marked by compromise; this is inherent in the very notion itself… the twinning of rights with responsibilities in the logic of citizenship is another way of expressing compromise… Every entitlement is freighted with a duty” (2-3). This logic extends to political and economic contexts, where “natural” coalition refers primarily to parties, and in particular those “who have powerful shared interests… make highly valuable trades, or who, as a unit, can extract significant value from others without much risk of being split” (Lax and Sebinius 158). Though the term is always in some way politicised, it need not refer only to partisan, multiparty or multilateral configurations. The subscription to the norms (or normativity) of a certain familial, social, religious, ethnic, or leisure groups is clearly coalitional (as in a home or a front, a club or a team, a committee or a congregation). Although coalition is interrogated in political and social sciences, it is examined frequently in mathematical game theory and behavioural psychology. In the former, as in Axelrod’s The Evolution of Cooperation, it refers to people (or players) who collaborate to successfully pursue their own self-interests, often in the absence of central authority. In behavioural psychology the focus is on group formations and their attendant strategies, biases and discriminations. Experimental psychologists have found “categorizing individuals into two social groups predisposes humans to discriminate… against the outgroup in both allocation of resources and evaluation of conduct” (Kurzban, Tooby and Cosmides 15387). The actions of social organisation (and not unseen individual, supposedly innate impulses) reflect the cultural norms in coalitional attachments – evidenced by the relationship between resources and conduct that unquestioningly grants and protects the rights and entitlements of the larger, heteronormatively aligned “ingroup”. Terror Management Particular attention has been paid to coalitional formations and discriminatory practices in America and the West since September 11, 2001. Terror Management Theory or TMT (Greenberg, Pyszczynski and Solomon) has been the main framework used to explain the post-9/11 reassertion of large group identities along ideological, religious, ethnic and violently nationalistic lines. Psychologists have used “death-related stimuli” to explain coalitional mentalities within the recent contexts of globalised terror. The fear of death that results in discriminatory excesses is referred to as “mortality salience”, with respect to the highly visible aspects of terror that expose people to the possibility of their own death or suffering. Naverette and Fessler find “participants… asked to contemplate their own deaths exhibit increases in positive evaluations of people whose attitudes and values are similar to their own, and derogation of those holding dissimilar views” (299). It was within the climate of post 9/11 “mortality salience” that then Prime Minister John Howard set out to change The Marriage Act 1961 and the Family Law Act 1975. In 2004, the Government modified the Marriage Act to eliminate flexibility with respect to the definition of marriage. Agitation for gay marriage was not as noticeable in Australia as it was in the U.S where Bush publicly rejected it, and the UK where the Civil Union Act 2004 had just been passed. Following Bush, Howard’s “queer moral panic” seemed the perfect decoy for the increased scrutiny of Australia’s involvement in the Iraq war. Howard’s changes included outlawing adoption for same-sex couples, and no recognition for legal same-sex marriages performed in other countries. The centrepiece was the wording of The Marriage Amendment Act 2004, with marriage now defined as a union “between a man and a woman to the exclusion of all others”. The legislation was referred to by the Australian Greens Senator Bob Brown as “hateful”, “the marriage discrimination act” and the “straight Australia policy” (Commonwealth 26556). The Labor Party, in opposition, allowed the changes to pass (in spite of vocal protests from one member) by concluding the legal status of same-sex relations was in no way affected, seemingly missing (in addition to the obvious symbolic and physical discrimination) the equation of same-sex recognition with terror, terrorism and death. Non-normative sexual citizenship was deployed as yet another form of “mortality salience”, made explicit in Howard’s description of the changes as necessary in protecting the sanctity of the “bedrock institution” of marriage and, wait for it, “providing for the survival of the species” (Knight, 5 Aug. 2003). So two things seem to be happening here: the first is that when confronted with the possibility of their own death (either through terrorism or gay marriage) people value those who are most like them, joining to devalue those who aren’t; the second is that the worldview (the larger religious, political, social perspectives to which people subscribe) becomes protection from the potential death that terror/queerness represents. Coalition of the (Un)willing Yet, if contemporary coalitions are formed through fear of death or species survival, how, for example, might these explain the various forms of risk-taking behaviours exhibited within Western democracies targeted by such terrors? Navarette and Fessler (309) argue that “affiliation defences are triggered by a wider variety of threats” than “existential anxiety” and that worldviews are “in turn are reliant on ‘normative conformity’” (308) or “normative bias” for social benefits and social inclusions, because “a normative orientation” demonstrates allegiance to the ingroup (308-9). Coalitions are founded in conformity to particular sets of norms, values, codes or belief systems. They are responses to adaptive challenges, particularly since September 11, not simply to death but more broadly to change. In troubled times, coalitions restore a shared sense of predictability. In Howard’s case, he seemed to say, “the War in Iraq is tricky but we have a bigger (same-sex) threat to deal with right now. So trust me on both fronts”. Coalitional change as reflective of adaptive responses thus serves the critical location of subsequent shifts in public support. Before and since September 11 Australians were beginning to distinguish between moderation and extremism, between Christian fundamentalism and productive forms of nationalism. Howard’s unwavering commitment to the American-led war in Iraq saw Australia become a member of another coalition: the Coalition of the Willing, a post 1990s term used to describe militaristic or humanitarian interventions in certain parts of the world by groups of countries. Howard (in Pauly and Lansford 70) committed Australia to America’s fight but also to “civilization's fight… of all who believe in progress and pluralism, tolerance and freedom”. Although Bush claimed an international balance of power and influence within the coalition (94), some countries refused to participate, many quickly withdrew, and many who signed did not even have troops. In Australia, the war was never particularly popular. In 2003, forty-two legal experts found the war contravened International Law as well as United Nations and Geneva conventions (Sydney Morning Herald 26 Feb. 2003). After the immeasurable loss of Iraqi life, and as the bodies of young American soldiers (and the occasional non-American) began to pile up, the official term “coalition of the willing” was quietly abandoned by the White House in January of 2005, replaced by a “smaller roster of 28 countries with troops in Iraq” (ABC News Online 22 Jan. 2005). The coalition and its larger war on terror placed John Howard within the context of coalitional confusion, that when combined with the domestic effects of economic and social policy, proved politically fatal. The problem was the unclear constitution of available coalitional configurations. Howard’s continued support of Bush and the war in Iraq compounded with rising interest rates, industrial relations reform and a seriously uncool approach to the environment and social inclusion, to shift perceptions of him from father of the nation to dangerous, dithery and disconnected old man. Post-Coalitional Change In contrast, before being elected Kevin Rudd sought to reframe Australian coalitional relationships. In 2006, he positions the Australian-United States alliance outside of the notion of military action and Western territorial integrity. In Rudd-speak the Howard-Bush-Blair “coalition of the willing” becomes F. Scott Fitzgerald’s “willingness of the heart”. The term coalition was replaced by terms such as dialogue and affiliation (Rudd, “Friends”). Since the 2007 election, Rudd moved quickly to distance himself from the agenda of the coalition government that preceded him, proposing changes in the spirit of “blindness” toward marginality and sexuality. “Fix-it-all” Rudd as he was christened (Sydney Morning Herald 29 Sep. 2008) and his Labor government began to confront the legacies of colonial history, industrial relations, refugee detention and climate change – by apologising to Aboriginal people, timetabling the withdrawal from Iraq, abolishing the employee bargaining system Workchoices, giving instant visas and lessening detention time for refugees, and signing the Kyoto Protocol agreeing (at least in principle) to reduce green house gas emissions. As stated earlier, post-coalitional Australia is not simply talking about sudden change but an extension and a confusion of what has gone on before (so that the term resembles postcolonial, poststructural and postmodern because it carries the practices and effects of the original term within it). The post-coalitional is still coalitional to the extent that we must ask: what remains the same in the midst of such visible changes? An American focus in international affairs, a Christian platform for social policy, an absence of financial compensation for the Aboriginal Australians who received such an eloquent apology, the lack of coherent and productive outcomes in the areas of asylum and climate change, and an impenetrable resistance to the idea of same-sex marriage are just some of the ways in which these new governments continue on from the previous one. The Rudd-Gillard government’s dealings with gay law reform and gay marriage exemplify the post-coalitional condition. Emulating Christ’s relationship to “the marginalised and the oppressed”, and with Gillard at his side, Rudd understandings of the Christian Gospel as a “social gospel” (Rudd, “Faith”; see also Randell-Moon) to table changes to laws discriminating against gay couples – guaranteeing hospital visits, social security benefits and access to superannuation, resembling de-facto hetero relationships but modelled on the administering and registration of relationships, or on tax laws that speak primarily to relations of financial dependence – with particular reference to children. The changes are based on the report, Same Sex, Same Entitlements (HREOC) that argues for the social competence of queer folk, with respect to money, property and reproduction. They speak the language of an equitable economics; one that still leaves healthy and childless couples with limited recognition and advantage but increased financial obligation. Unable to marry in Australia, same-sex couples are no longer single for taxation purposes, but are now simultaneously subject to forms of tax/income auditing and governmental revenue collection should either same-sex partner require assistance from social security as if they were married. Heteronormative Coalition Queer citizens can quietly stake their economic claims and in most states discreetly sign their names on a register before becoming invisible again. Mardi Gras happens but once a year after all. On the topic of gay marriage Rudd and Gillard have deferred to past policy and to the immoveable nature of the law (and to Howard’s particular changes to marriage law). That same respect is not extended to laws passed by Howard on industrial relations or border control. In spite of finding no gospel references to Jesus the Nazarene “expressly preaching against homosexuality” (Rudd, “Faith”), and pre-election promises that territories could govern themselves with respect to same sex partnerships, the Rudd-Gillard government in 2008 pressured the ACT to reduce its proposed partnership legislation to that of a relationship register like the ones in Tasmania and Victoria, and explicitly demanded that there be absolutely no ceremony – no mimicking of the real deal, of the larger, heterosexual citizens’ “ingroup”. Likewise, with respect to the reintroduction of same-sex marriage legislation by Greens senator Sarah Hanson Young in September 2010, Gillard has so far refused a conscience vote on the issue and restated the “marriage is between a man and a woman” rhetoric of her predecessors (Topsfield, 30 Sep. 2010). At the same time, she has agreed to conscience votes on euthanasia and openly declared bi-partisan (with the federal opposition) support for the war in Afghanistan. We see now, from Howard to Rudd and now Gillard, that there are some coalitions that override political differences. As psychologists have noted, “if the social benefits of norm adherence are the ultimate cause of the individual’s subscription to worldviews, then the focus and salience of a given individual’s ideology can be expected to vary as a function of their need to ally themselves with relevant others” (Navarette and Fessler 307). Where Howard invoked the “Judaeo-Christian tradition”, Rudd chose to cite a “Christian ethical framework” (Rudd, “Faith”), that saw him and Gillard end up in exactly the same place: same sex relationships should be reduced to that of medical care or financial dependence; that a public ceremony marking relationship recognition somehow equates to “mimicking” the already performative and symbolic heterosexual institution of marriage and the associated romantic and familial arrangements. Conclusion Post-coalitional Australia refers to the state of confusion borne of a new politics of equality and change. The shift in Australia from conservative to mildly socialist government(s) is not as sudden as Howard’s 2007 federal loss or as short-lived as Gillard’s hung parliament might respectively suggest. Whilst allegiance shifts, political parties find support is reliant on persistence as much as it is on change – they decide how to buffer and bolster the same coalitions (ones that continue to privilege white settlement, Christian belief systems, heteronormative familial and symbolic practices), but also how to practice policy and social responsibility in a different way. Rudd’s and Gillard’s arguments against the mimicry of heterosexual symbolism and the ceremonial validation of same-sex partnerships imply there is one originary form of conduct and an associated sacred set of symbols reserved for that larger ingroup. Like Howard before them, these post-coalitional leaders fail to recognise, as Butler eloquently argues, “gay is to straight not as copy is to original, but as copy is to copy” (31). To make claims to status and entitlements that invoke the messiness of non-normative sex acts and romantic attachments necessarily requires the negotiation of heteronormative coalitional bias (and in some ways a reinforcement of this social power). As Bell and Binnie have rightly observed, “that’s what the hard choices facing the sexual citizen are: the push towards rights claims that make dissident sexualities fit into heterosexual culture, by demanding equality and recognition, versus the demand to reject settling for heteronormativity” (141). The new Australian political “blindness” toward discrimination produces positive outcomes whilst it explicitly reanimates the histories of oppression it seeks to redress. The New South Wales parliament recently voted to allow same-sex adoption with the proviso that concerned parties could choose not to adopt to gay couples. The Tasmanian government voted to recognise same-sex marriages and unions from outside Australia, in the absence of same-sex marriage beyond the current registration arrangements in its own state. In post-coalitional Australia the issue of same-sex partnership recognition pits parties and allegiances against each other and against themselves from within (inside Gillard’s “rainbow coalition” the Rainbow ALP group now unites gay people within the government’s own party). Gillard has hinted any new proposed legislation regarding same-sex marriage may not even come before parliament for debate, as it deals with real business. Perhaps the answer lies over the rainbow (coalition). As the saying goes, “there are none so blind as those that will not see”. References ABC News Online. “Whitehouse Scraps Coalition of the Willing List.” 22 Jan. 2005. 1 July 2007 ‹http://www.abc.net.au/news/newsitems/200501/s1286872.htm›. Axelrod, Robert. The Evolution of Cooperation. New York: Basic Books, 1984. Berlant, Lauren. The Queen of America Goes to Washington City: Essays on Sex and Citizenship. Durham: Duke University Press, 1997. Bell, David, and John Binnie. The Sexual Citizen: Queer Politics and Beyond. Cambridge, England: Polity, 2000. Butler, Judith. Gender Trouble: Feminism and the Subversion of Identity. New York: Routledge, 1990. Commonwealth of Australia. Parliamentary Debates. House of Representatives 12 Aug. 2004: 26556. (Bob Brown, Senator, Tasmania.) Evans, David T. Sexual Citizenship: The Material Construction of Sexualities. London: Routledge, 1993. Foucault, Michel. Discipline and Punish: The Birth of the Prison. Trans. A. Sheridan. London: Penguin, 1991. ———. The Will to Knowledge: The History of Sexuality. Vol. 1. Trans. Robert Hurley. London: Penguin, 1998. Greenberg, Jeff, Tom Pyszczynski, and Sheldon Solomon. “The Causes and Consequences of the Need for Self-Esteem: A Terror Management Theory.” Public Self, Private Self. Ed. Roy F. Baumeister. New York: Springer-Verlag, 1986. 189-212. Human Rights and Equal Opportunity Commission. Same-Sex: Same Entitlements Report. 2007. 21 Aug. 2007 ‹http://www.hreoc.gov.au/human_rights/samesex/report/index.html›. Kaplan, Morris. Sexual Justice: Democratic Citizenship and the Politics of Desire. New York: Routledge, 1997. Knight, Ben. “Howard and Costello Reject Gay Marriage.” ABC Online 5 Aug. 2003. Kurzban, Robert, John Tooby, and Leda Cosmides. "Can Race Be Erased? Coalitional Computation and Social Categorization." Proceedings of the National Academy of Sciences 98.26 (2001): 15387–15392. Lambert, Anthony, and Catherine Simpson. "Jindabyne’s Haunted Alpine Country: Producing (an) Australian Badland." M/C Journal 11.5 (2008). 20 Oct. 2010 ‹http://journal.media-culture.org.au/index.php/mcjournal/article/view/81›. Lax, David A., and James K. Lebinius. “Thinking Coalitionally: Party Arithmetic Process Opportunism, and Strategic Sequencing.” Negotiation Analysis. Ed. H. Peyton Young. Michigan: University of Michigan Press, 1991. 153-194. Naverette, Carlos, and Daniel Fessler. “Normative Bias and Adaptive Challenges: A Relational Approach to Coalitional Psychology and a Critique of Terror Management Theory.” Evolutionary Psychology 3 (2005): 297-325. Pauly, Robert J., and Tom Lansford. Strategic Preemption: US Foreign Policy and Second Iraq War. Aldershot: Ashgate, 2005. Randall-Moon, Holly. "Neoliberal Governmentality with a Christian Twist: Religion and Social Security under the Howard-Led Australian Government." Eds. Michael Bailey and Guy Redden. Mediating Faiths: Religion and Socio- Cultural Change in the Twenty-First Century. Farnham: Ashgate, in press. Richardson, Diane. Rethinking Sexuality. London: Sage, 2000. Rudd, Kevin. “Faith in Politics.” The Monthly 17 (2006). 31 July 2007 ‹http://www.themonthly.com.au/monthly-essays-kevin-rudd-faith-politics--300›. Rudd, Kevin. “Friends of Australia, Friends of America, and Friends of the Alliance That Unites Us All.” Address to the 15th Australian-American Leadership Dialogue. The Australian, 24 Aug. 2007. 13 Mar. 2008 ‹http://www.theaustralian.com.au/national-affairs/climate/kevin-rudds-address/story-e6frg6xf-1111114253042›. Rudd, Kevin. “Address to International Women’s Day Morning Tea.” Old Parliament House, Canberra, 11 Mar. 2008. 1 Oct. 2010 ‹http://pmrudd.archive.dpmc.gov.au/node/5900›. Sydney Morning Herald. “Coalition of the Willing? Make That War Criminals.” 26 Feb. 2003. 1 July 2007 ‹http://www.smh.com.au/articles/2003/02/25/1046064028608.html›. Topsfield, Jewel. “Gillard Rules Out Conscience Vote on Gay Marriage.” The Age 30 Sep. 2010. 1 Oct. 2010 ‹http://www.theage.com.au/national/gillard-rules-out-conscience-vote-on-gay-marriage-20100929-15xgj.html›. Weeks, Jeffrey. "The Sexual Citizen." Theory, Culture and Society 15.3-4 (1998): 35-52. Wright, Tony. “Suite Revenge on Chesterfield.” The Age 5 Dec. 2007. 4 April 2008 ‹http://www.theage.com.au/news/national/suite-revenge-on-chesterfield/2007/12/04/1196530678384.html›.

Ever since I tripped over Tiddles while I was carrying a pile of discs into the studio, I’ve known it was possible to get a laugh out of gramophone records!Max Bygraves In 1978 the music critic Lester Bangs published a typically pugnacious essay with the fighting title, “The Ten Most Ridiculous Albums of the Seventies.” Before deliciously launching into his execution of Uri Geller’s self-titled album or Rick Dees’ The Original Disco Duck, Bangs asserts that because that decade was history’s silliest, it stands to reason “that ridiculous records should become the norm instead of anomalies,” that abominations should be the best of our time (Bangs, 1978). This absurd pretzel logic sounds uncannily like Jacques Derrida’s definition of the “post” condition, since for it to arrive it begins by not arriving (Derrida 1987, 29). Lester is thinking like a poststructuralist. The oddness of the most singularly odd album out in Bangs’ greatest misses of the seventies had nothing to do with how ridiculous it was, but the fact that it even existed at all. (Bangs 1978) The album was entitled The Best of Marcel Marceao. Produced by Michael Viner the album contained four tracks, with two identical on both sides: “Silence,” which is nineteen minutes long and “Applause,” one minute. To underline how extraordinary this gramophone record is, John Cage’s Lecture on Nothing (1959) is cacophonous by comparison. While Bangs agrees with popular opinion that The Best of Marcel Marceao the “ultimate concept album,” he concluded that this is “one of those rare records that never dates” (Bangs, 1978). This tacet album is a good way to start thinking about the Classical Gas project, and the ironic semiotics at work in it (Tofts & Gye 2011). It too is about records that are silent and that never date. First, the album’s cover art, featuring a theatrically posed Marceau, implies the invitation to speak in the absence of speech; or, in our terms, it is asking to be re-written. Secondly, the French mime’s surname is spelled incorrectly, with an “o” rather than “u” as the final letter. As well as the caprice of an actual album by Marcel Marceau, the implicit presence and absence of the letters o and u is appropriately in excess of expectations, weird and unexpected like an early title in the Classical Gas catalogue, Ernesto Laclau’s and Chantal Mouffe’s Hegemony and Socialist Strategy. (classical-gas.com) Like a zootrope animation, it is impossible not to see the o and u flickering at one at the same time on the cover. In this duplicity it performs the conventional and logical permutation of English grammar. Silence invites difference, variation within a finite lexical set and the opportunity to choose individual items from it. Here is album cover art that speaks of presence and absence, of that which is anticipated and unexpected: a gramophone recoding without sound. In this the Marceau cover is one of Roland Barthes’ mythologies, something larger than life, structured like a language and structured out of language (Barthes 1982). This ambiguity is the perfidious grammar that underwrites Classical Gas. Images, we learned from structuralism, are codified, or rather, are code. Visual remix is a rhetorical gesture of recoding that interferes with the semiotic DNA of an image. The juxtaposition of text and image is interchangeable and requires our imagination of what we are looking at and what it might sound like. This persistent interplay of metaphor and metonymy has enabled us to take more than forty easy listening albums and republish them as mild-mannered recordings from the maverick history of ideas, from Marxism and psychoanalysis, to reception theory, poststructuralism and the writings of critical auteurs. Foucault à gogo, for instance, takes a 1965 James Last dance album and recodes it as the second volume of The History of Sexuality. In saying this, we are mindful of the ambivalence of the very possibility of this connection, to how and when the eureka moment of remix recognition occurs, if at all. Mix and remix are, after Jean Baudrillard, both precession and procession of simulacra (Baudrillard, 1983). The nature of remix is that it is always already elusive and anachronistic. Not everyone can be guaranteed to see the shadow of one text in dialogue with another, like a hi-fi palimpsest. Or another way of saying this, such an epiphany of déjà vu, of having seen this before, may happen after the fact of encounter. This anachrony is central to remix practices, from the films of Quentin Tarrantino and the “séance fictions” of Soda_Jerk, to obscure Flintstones/Goodfellas mashups on YouTube. It is also implicit in critical understandings of an improbable familiarity with the superabundance of cultural archives, the dizzying excess of an infinite record library straight out of Jorge Luis Borges’ ever-expanding imagination. Drifting through the stacks of such a repository over an entire lifetime any title found, for librarian and reader alike, is either original and remix, sometime. Metalanguages that seek to counter this ambivalence are forms of bad faith, like film spoilers Brodie’s Notes. Accordingly, this essay sets out to explain some of the generic conventions of Classical Gas, as a remix project in which an image’s semiotic DNA is rewired and recontextualised. While a fake, it is also completely real (Faith in fakes, as it happens, may well be a forthcoming Umberto Eco title in the series). While these album covers are hyperreal, realistic in excess of being real, the project does take some inspiration from an actual, rather than imaginary archive of album covers. In 2005, Jewish artist Dani Gal happened upon a 1968 LP that documented the events surrounding the Six Day War in Israel in 1967. To his surprise, he found a considerable number of similar LPs to do with significant twentieth century historical events, speeches and political debates. In the artist’s own words, the LPs collected in his Historical Record Archive (2005-ongoing) are in fact silent, since it is only their covers that are exhibited in installations of this work, signifying a potential sound that visitors must try to audition. As Gal has observed, the interactive contract of the work is derived from the audience’s instinct to “try to imagine the sounds” even though they cannot listen to them (Gal 2011, 182). Classical Gas deliberately plays with this potential yearning that Gal astutely instils in his viewer and aspiring auditor. While they can never be listened to, they can entice, after Gilles Deleuze, a “virtual co-existence” of imaginary sound that manifests itself as a contract between viewer and LP (Deleuze 1991, 63). The writer Jeffrey Sconce condensed this embrace of the virtual as something plausibly real when he pithily observed of the Classical Gas project that it is “the thrift-bin in my fantasy world. I want to play S/Z at 78 rpm” (Sconce 2011). In terms of Sconce’s spectral media interests the LPs are haunted by the trace of potential “other” sounds that have taken possession of and appropriated the covers for another use (Sconce 2000).Mimetic While most albums are elusive and metaphoric (such as Freud’s Totem and Taboo, or Luce Irigaray’s Ethics of Sexual Difference), some titles do make a concession to a tantalizing, mimetic literalness (such as Das Institut fur Sozialforschung). They display a trace of the haunting subject in terms of a tantalizing echo of fact or suggestion of verifiable biography. The motivation here is the recognition of a potential similarity, since most Classical Gas titles work by contrast. As with Roland Barthes’ analysis of the erotics of the fashion system, so with Gilles Deleuze’s Coldness and Cruelty: it is “where the garment gapes” that the tease begins. (Barthes 1994, 9) Or, in this instance, where the cigarette smokes. (classical-gas.com) A casual Max Bygraves, paused in mid-thought, looks askance while lighting up. Despite the temptation to read even more into this, a smoking related illness did not contribute to Bygraves’ death in 2012. However, dying of Alzheimer’s disease, his dementia is suggestive of the album’s intrinsic capacity to be a palimpsest of the co-presence of different memories, of confused identities, obscure realities that are virtual and real. Beginning with the album cover itself, it has to become an LP (Deleuze 1991, 63). First, it is a cardboard, planar sleeve measuring 310mm squared, that can be imprinted with a myriad of different images. Secondly, it is conventionally identified in terms of a title, such as Organ Highlights or Classics Up to Date. Thirdly it is inscribed by genre, which may be song, drama, spoken word, or novelty albums of industrial or instrumental sounds, such as Memories of Steam and Accelerated Accordians. A case in point is John Woodhouse And His Magic Accordion from 1969. (classical-gas.com) All aspects of its generic attributes as benign and wholesome accordion tunes are warped and re-interpreted in Classical Gas. Springtime for Kittler appeared not long after the death of its eponymous philosopher in 2011. Directed by Richard D. James, also known as Aphex Twin, it is a homage album to Friedrich Kittler by the PostProducers, a fictitious remix collective inspired by Mel Brooks whose personnel include Mark Amerika and Darren Tofts. The single from this album, yet to be released, is a paean to Kittler’s last words, “Alle Apparate auschalten.” Foucault à gogo (vol. 2), the first album remixed for this series, is also typical of this archaeological approach to the found object. (classical-gas.com) The erasure and replacement of pre-existing text in a similar font re-writes an iconic image of wooing that is indicative of romantic album covers of this period. This album is reflective of the overall project in that the actual James Last album (1968) preceded the publication of the Foucault text (1976) that haunts it. This is suggestive of how coding and recoding are in the eye of the beholder and the specific time in which the remixed album is encountered. It doesn’t take James Last, Michel Foucault or Theodor Holm Nelson to tell you that there is no such thing as a collective memory with linear recall. As the record producer Milt Gabler observes in the liner notes to this album, “whatever the title with this artist, the tune remains the same, that distinct and unique Foucault à gogo.” “This artist” in this instance is Last or Foucault, as well as Last and Foucault. Similarly Milt Gabler is an actual author of liner notes (though not on the James Last album) whose words from another album, another context and another time, are appropriated and deftly re-written with Last’s Hammond à gogo volume 2 and The History of Sexuality in mind as a palimpsest (this approach to sampling liner notes and re-writing them as if they speak for the new album is a trope at work in all the titles in the series). And after all is said and done with the real or remixed title, both artists, after Umberto Eco, will have spoken once more of love (Eco 1985, 68). Ambivalence Foucault à gogo is suggestive of the semiotic rewiring that underwrites Classical Gas as a whole. What is at stake in this is something that poststructuralism learned from its predecessor. Taking the tenuous conventionality of Ferdinand de Saussure’s signifier and signified as a starting point, Lacan, Derrida and others embraced the freedom of this arbitrariness as the convention or social contract that brings together a thing and a word that denotes it. This insight of liberation, or what Hélène Cixous and others, after Jacques Lacan, called jouissance (Lacan 1992), meant that texts were bristling with ambiguity and ambivalence, free play, promiscuity and, with a nod to Mikhail Bakhtin, carnival (Bakhtin 1984). A picture of a pipe was, after Foucault after Magritte, not a pipe (Foucault 1983). This po-faced sophistry is expressed in René Magritte’s “Treachery of Images” of 1948, which screamed out that the word pipe could mean anything. Foucault’s reprise of Magritte in “This is Not a Pipe” also speaks of Classical Gas’ embrace of the elasticity of sign and signifier, his “plastic elements” an inadvertent suggestion of vinyl (Foucault 1983, 53). (classical-gas.com) This uncanny association of structuralism and remixed vinyl LPs is intimated in Ferdinand de Saussure’s Cours de linguistique générale. Its original cover art is straight out of a structuralist text-book, with its paired icons and words of love, rain, honey, rose, etc. But this text as performed by Guy Lombardo and his Royal Canadians in New York in 1956 is no less plausible than Saussure’s lectures in Geneva in 1906. Cultural memory and cultural amnesia are one and the same thing. Out of all of the Classical Gas catalogue, this album is arguably the most suggestive of what Jeffrey Sconce would call “haunting” (Sconce, 2000), an ambivalent mixing of the “memory and desire” that T.S. Eliot wrote of in the allusive pages of The Waste Land (Eliot 1975, 27). Here we encounter the memory of a bookish study of signs from the early twentieth century and the desire for its vinyl equivalent on World Record Club in the 1960s. Memory and desire, either or, or both. This ambivalence was deftly articulated by Roland Barthes in his last book, Camera Lucida, as a kind of spectral haunting, a vision or act of double seeing in the perception of the photographic image. This flickering of perception is never static, predictable or repeatable. It is a way of seeing contingent upon who is doing the looking and when. Barthes famously conceptualised this interplay in perception of an between the conventions that culture has mandated, its studium, and the unexpected, idiosyncratic double vision that is unique to the observer, its punctum (Barthes 1982, 26-27). Accordingly, the Cours de linguistique générale is a record by Saussure as well as the posthumous publication in Paris and Lausanne of notes from his lectures in 1916. (Barthes 1982, 51) With the caption “Idiot children in an institution, New Jersey, 1924,” American photographer Lewis Hine’s anthropological study declares that this is a clinical image of pathological notions of monstrosity and aberration at the time. Barthes though, writing in a post-1968 Paris, only sees an outrageous Danton collar and a banal finger bandage (Barthes 1982, 51). With the radical, protestant cries of the fallout of the Paris riots in mind, as well as a nod to music writer Greil Marcus (1989), it is tempting to see Hine’s image as the warped cover of a Dead Kennedys album, perhaps Plastic Surgery Disasters. In terms of the Classical Gas approach to recoding, though, this would be far too predictable; for a start there is neither a pipe, a tan cardigan nor a chenille scarf to be seen. A more heart-warming, suitable title might be Ray Conniff’s 1965 Christmas Album: Here We Come A-Caroling. Irony (secretprehistory.net) Like our Secret Gestural Prehistory of Mobile Devices project (Tofts & Gye), Classical Gas approaches the idea of recoding and remixing with a relentless irony. The kind of records we collect and the covers which we use for this project are what you would expect to find in the hutch of an old gramophone player, rather than “what’s hot” in iTunes. The process of recoding the album covers seeks to realign expectations of what is being looked at, such that it becomes difficult to see it in any other way. In this an album’s recoded signification implies the recognition of the already seen, of album covers like this, that signal something other than what we are seeing; colours, fonts etc., belonging to a historical period, to its genres and its demographic. One of the more bucolic and duplicitous forms of rhetoric, irony wants it both ways, to be totally lounge and theoretically too-cool-for school, as in Rencontre Terrestre by Hélène Cixous and Frédéric-Yves Jeannet. (classical-gas.com) This image persuades through the subtle alteration of typography that it belongs to a style, a period and a vibe that would seem to be at odds with the title and content of the album, but as a totality of image and text is entirely plausible. The same is true of Roland Barthes’ S/Z. The radical semiologist invites us into his comfortable sitting room for a cup of coffee. A traditional Times font reinforces the image of Barthes as an avuncular, Sunday afternoon story-teller or crooner, more Alistair Cooke/Perry Como than French Marxist. (classical-gas.com) In some instances, like Histoire de Tel Quel, there is no text at all on the cover and the image has to do its signifying work iconographically. (classical-gas.com) Here a sixties collage of French-ness on the original Victor Sylvester album from 1963 precedes and anticipates the re-written album it has been waiting for. That said, the original title In France is rather bland compared to Histoire de Tel Quel. A chic blond, the Eiffel Tower and intellectual obscurity vamp synaesthetically, conjuring the smell of Gauloises, espresso and agitated discussions of Communism on the Boulevard St. Germain. With Marcel Marceao with an “o” in mind, this example of a cover without text ironically demonstrates how Classical Gas, like The Secret Gestural Prehistory of Mobile Devices, is ostensibly a writing project. Just as the images are taken hostage from other contexts, text from the liner notes is sampled from other records and re-written in an act of ghost-writing to complete the remixed album. Without the liner notes, Classical Gas would make a capable Photoshop project, but lacks any force as critical remix. The redesigned and re-titled covers certainly re-code the album, transform it into something else; something else that obviously or obliquely reflects the theme, ideas or content of the title, whether it’s Louis Althusser’s Philosophy as a Revolutionary Weapon or Luce Irigaray’s An Ethics of Sexual Difference. If you don’t hear the ruggedness of Leslie Fiedler’s essays in No! In Thunder then the writing hasn’t worked. The liner notes are the albums’ conscience, the rubric that speaks the tunes, the words and elusive ideas that are implied but can never be heard. The Histoire de Tel Quel notes illustrate this suggestiveness: You may well think as is. Philippe Forest doesn’t, not in this Éditions du Seuil classic. The titles included on this recording have been chosen with a dual purpose: for those who wish to think and those who wish to listen. What Forest captures in this album is distinctive, fresh and daring. For what country has said it like it is, has produced more robustesse than France? Here is some of that country’s most famous talent swinging from silk stockings, the can-can, to amour, presented with the full spectrum of stereo sound. (classical-gas.com) The writing accurately imitates the inflection and rhythm of liner notes of the period, so on the one hand it sounds plausibly like a toe-tapping dance album. On the other, and at the same time, it gestures knowingly to the written texts upon which it is based, invoking its rigours as a philosophical text. The dithering suggestiveness of both – is it music or text – is like a scrambled moving image always coming into focus, never quite resolving into one or the other. But either is plausible. The Tel Quel theorists were interested in popular culture like the can-can, they were fascinated with the topic of love and if instead of books they produced albums, their thinking would be auditioned in full stereo sound. With irony in mind, then, it’s hardly surprising to know that the implicit title of the project, that is neither seen nor heard but always imminent, is Classical Gasbags. (classical-gas.com) Liner notes elaborate and complete an implicit narrative in the title and image, making something compellingly realistic that is a composite of reality and fabulation. Consider Adrian Martin’s Surrealism (A Quite Special Frivolity): France is the undeniable capital of today’s contemporary sound. For Adrian Martin, this is home ground. His French soul glows and expands in the lovely Mediterranean warmth of this old favourite, released for the first time on Project 3 Total Sound Stereo. But don’t be deceived by the tonal and melodic caprices that carry you along in flutter-free sound. As Martin hits his groove, there will be revolution by night. Watch out for new Adrian Martin releases soon, including La nuit expérimentale and, his first title in English in many years, One more Bullet in the Head (produced by Bucky Pizzarelli). (classical-gas.com) Referring to Martin’s famous essay of the same name, these notes allusively skirt around his actual biography (he regularly spends time in France), his professional writing on surrealism (“revolution by night” was the sub-title of a catalogue for the Surrealism exhibition at the National Gallery of Australia in Canberra and the Art Gallery of New South Wales in 1993 to which he contributed an essay) (Martin 1993), as well as “One more bullet in the head,” the rejected title of an essay that was published in World Art magazine in New York in the mid-1990s. While the cover evokes the cool vibe of nouvelle vague Paris, it is actually from a 1968 album, Roma Oggi by the American guitarist Tony Mottola (a real person who actually sounds like a fictional character from Sergio Leone’s Once Upon A Time in America, a film on which Martin has written a book for the British Film Institute). Plausibility, in terms of Martin’s Surrealism album, has to be as compellingly real as the sincerity of Sandy Scott’s Here’s Sandy. And it should be no surprise to see the cover art of Scott’s album return as Georges Bataille’s Erotism. Gramophone The history of the gramophone represents the technological desire to write sound. In this the gramophone record is a ligature of sound and text, a form of phonographic writing. With this history in mind it’s hardly surprising that theorists such as Derrida and Kittler included the gramophone under the conceptual framework of a general grammatology (Derrida 1992, 253 & Kittler 1997, 28). (classical-gas.com) Jacques Derrida’s Of Grammatology is the avatar of Classical Gas in its re-writing of a previous writing. Re-inscribing the picaresque Pal Joey soundtrack as a foundation text of post-structuralism is appropriate in terms of the gramme or literate principle of Western metaphysics as well as the echolalia of remix. As Derrida observes in Of Grammatology, history and knowledge “have always been determined (and not only etymologically or philosophically) as detours for the purpose of the reappropriation of presence” (Derrida 1976, 10). A gas way to finish, you might say. But in retrospect the ur-text that drives the poetics of Classical Gas is not Of Grammatology but the errant Marcel Marceau album described previously. Far from being an oddity, an aberration or a “novelty” album, it is a classic gramophone recording, the quintessential writing of an absent speech, offbeat and untimely. References Bahktin, Mikhail. Rabelais and His World. Trans. Hélène Iswolsky. Bloomington: Indiana University Press, 1985. Bangs, Lester. “The Ten Most Ridiculous Albums of the Seventies”. Phonograph Record Magazine, March, 1978. Reproduced at http://rateyourmusic.com/list/dacapo/the_ten_most_ridiculous_records_of_the_seventies__by_lester_bangs. Barthes, Roland. Camera Lucida: Reflections on Photography. Trans. Richard Howard. London: Flamingo, 1982. ---. Mythologies. Trans. Annette Lavers. London: Granada, 1982. ---. The Pleasure of the Text. Trans. Richard Miller. Oxford: Blackwell, 1994. Baudrillard, Jean. Simulations. Trans. Paul Foss, Paul Patton and Philip Beitchman. New York: Semiotext[e], 1983. Deleuze, Gilles. Bergsonism. Trans. Hugh Tomlinson and Barbara Habberjam. New York: Zone Books, 2000. Derrida, Jacques. Of Grammatology. Trans. Gayatri Chakravorty Spivak. Baltimore: Johns Hopkins University Press, 1976. ---. The Post Card: From Socrates to Freud and Beyond. Trans. Alan Bass. Chicago: Chicago University Press, 1987. ---. “Ulysses Gramophone: Hear Say Yes in Joyce,” in Acts of Literature. Ed. Derek Attridge. New York: Routledge, 1992. Eco, Umberto. Reflections on The Name of the Rose. Trans. William Weaver. London: Secker & Warburg, 1985. Eliot, T.S. The Waste Land and Other Poems. London: Faber & Faber, 1975. Foucault, Michel. This Is Not a Pipe. Trans. James Harkness. Berkeley: University of California Press, 1983. ---. The Use of Pleasure: The History of Sexuality Volume 2. Trans. Robert Hurley. New York: Random House, 1985. Gal, Dani. Interview with Jens Hoffmann, Istanbul Biennale Companion. Istanbul Foundation for Culture and the Arts, 2011. Kittler, Friedrich. “Gramophone, Film, Typewriter,” in Literature, Media, Information Systems. Ed. John Johnston. Amsterdam: Overseas Publishers Association, 1997. Lacan, Jacques. The Ethics of Psychoanalysis (1959–1960): The Seminar of Jacques Lacan. Trans. Dennis Porter. London: Routledge, 1992. Marcus, Greil. Lipstick Traces: A Secret History of the Twentieth Century. London: Secker & Warburg, 1989. Martin, Adrian. “The Artificial Night: Surrealism and Cinema,” in Surrealism: Revolution by Night. Canberra: National Gallery of Australia, 1993. Sconce, Jeffrey. Haunted Media: Electronic Presence from Telegraphy to Television. Durham: Duke University Press, 2000. ---. Online communication with authors, June 2011. Tofts, Darren and Lisa Gye. The Secret Gestural Prehistory of Mobile Devices. 2010-ongoing. http://www.secretprehistory.net/. ---. Classical Gas. 2011-ongoing. http://www.classical-gas.com/.