Part A (i) the fact arises on Arthur Murray(NS) Pty Ltd V FCT (1965) 114 CLR 314 is that the taxpayer sold prepaid dancing lessons with prepaid fees attributable in part to lessons to be provided in future income years. The commissioner assessed the tax payer on the basis that prepaid fees constituted income derived by the taxpayer when received. The high court concluded that amount received in respect of service to be provided in future years are not earned until the future obligations for which
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far and interferes with activities that are not part of its goal. A law is “grossly disproportionate” when the effect of the law is much harsher than the benefits of achieving its goal. These are all points which relate back to the famous Bedford V. Canada case. In the Bedford case‚ the governments and the laws they put in place threaten health and bodily integrity of sex workers across the country. In the Bedford case‚ it was a unanimous decision on behalf of the court‚ they agreed with the applicants
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characters. These characters really makes the book intriguing. Harper Lee‚ the author‚ generously devotes time developing each character so the reader can really get to know them. One of the main and most beloved characters of the book is Charles Baker Harris‚ also known as “Dill.” Dill arrives in the first chapter of the book and immediately becomes friends with Jem and Scout. Dill possesses three distinct characteristics. In the book‚ “To Kill A Mockingbird‚” Dill displays a very adventurous characteristic
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Unit 505 Working in partnership in health and social care or children and young person’s settings. Identify the features of effective partnership working. Any information that is shared with other partnerships is for the benefit of the customer and their family‚ by partnerships working together and gathering all the information together it builds a bigger picture of the customer’s life. Each partnership may see different things in their visits to the family or when the customer goes to settings
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Informative Speech on Amyotrophic Lateral Sclerosis (ALS) OBJECTIVES: General Purpose: To inform the audience about ALS Specific Purpose: To inform the audience about the diagnosis and progression of ALS Central Idea: The symptoms and effects of this disease on the individual and family Organizational Pattern: The progression of ALS from diagnosis to death INTRODUCTION I. Take a moment‚ and point at the computer screen. Notice that your
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Captain Tory “He swung his lantern three times and slowly the schooner appeared.”—The Mysteries of Harris Burdick The tendrils of the mist were being gently caressed by the rays of light‚ ridding the sea of its obscurity. The schooner was in sight. It didn’t‚ however‚ have masts. No‚ this was a schooner that had already lost its wings. He swung the lantern once more. . . . It swayed to the left. . . . In his eyes‚ it sailed with the grace of rotting driftwood‚ with red paint prickling and peeling
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Who is Al-Shabaab? Darryl Everett Excelsior College Who is Al-Shabaab? The creation of life‚ the desire to remain plentiful and enjoying the fruits of the Fertile Crescent has caused wars due to rightful inheritance. This may sound like gibberish‚ but the Fertile Crescent area is also known as the cradle of civilization and has a history of being the birthplace of man; as well as‚ it is the home to many religions. Many of these habitants of this region
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Canco Ltd. case Summary The Canadian fradistat industry consists of four companies: Acme Ltd.‚ Beaver Ltd.‚ Canco Ltd.‚ and Deeco Ltd. Though the industry is growing‚ it needs highly skilled workers where the products cannot be replicated with the current technology but the company focuses on local markets. Canco Ltd. was established in 1976 in Atlantic Canada and is the second largest company with a market share of 29% but the profits in 2007 were only third highest with the products
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Palliser Furniture LTD. 1. What are the key global factors influencing the “competitive landscape” for furniture in North America at the end of the case? The shift of competitive structure for furniture in North America is noted in the case based on the following facts: ⇨ Shift of competitive structure of the furniture market i. China accounting for approx. 40% of the U.S. furniture imports with more and more firms setting up businesses in China
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PART 1 SWOT Analysis 1.1 Industry Analysis Porter’s five forces analysis is presented as below for industry analysis of Kathmandu: Industry Competition→High | * Leadership in clothing and equipment retail in Australia and New Zealand. * Competitors within this area include | Barriers of entry→Medium-High | * Relatively low level of product design differentiation * High barriers for technically credible products | Threat of substitutes→Medium-High | * A wide variety of other
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