They want to exploit the land * NOT assessable Scottish Australian Mining Co Ltd V FCT * 3rd mining company * After full use of the land‚ they subdivided and sold it * No intention to make a profit by reselling it * This is considered to be a process of realizing capital because the land can no longer be used FCT v Whitfords Beach Pty Ltd- the fishing shack * The case was very similar to Scottish Mining BUT! They transformed from a
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On 16th October I visited the Applegate preschool. It is a private non-profit program. I observe the kids from 1 to 2’o clock. They follow lots of different theories but mostly their curriculum is play based developmentally appropriate. The head teacher has a bachelor degree in Human development‚ she has been working there for nine years. The other teacher have also bachelor degree and one teacher have 24ECE units and one teacher has 12ECE units. It is a full day program‚ morning and afternoon classes
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Have you ever visited a different country and felt like a complete alien? Well‚ how would you feel if you were to move there‚ forever? The novel‚ Home of the Brave‚ by Katherine Applegate is the story of how a young refugee from war-torn Sudan learns to adjust to a new life in America with the help of friends and family. Katherine Applegate’s use of figurative language‚ first person point of view‚ and free verse poetry is the most effective way to reveal the story of a refugee adapting to life in
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The One and Only Ivan is the 2013 Newbery award book written by Katherine Applegate. It’s remarkable and unusual writing style and sentimental approach does more than just send a message that animals have feelings. It also renders a novel attitude towards concepts such as freedom‚ responsibility‚ and aspiration‚ which makes the book worthy of a Newbery medal. The One and Only Ivan is a novel‚ based on a true story‚ from the first person point of view of Ivan‚ a gorilla who spent most of his life
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A. K-8 1. Briefly Describe two-in-class activities. In class today the students will be participating in two in-class activities. The two class activities will include watching a cartoon short on brushing their teeth followed by a prompt to successfully demonstrate proper technique learned in the video. The students will watch a 15 minute video on the importance of proper dental care staring a cute cartoon character. There is a model of the cartoon character with a huge brush and an imaginary
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s8-1 General Deductions provision Sufficient nexus - Reliability and relevance in gaining or producing AI => in the course of Herald Times Weekly v FCT – natural consequence of income producing activity • Taxpayer owner and publisher of an evening newspaper • Claimed deduction for damages and legal expenses to defend and sttle defamation actions • Deemed relevant – the thing which produced the assessable income was the thing which exposed the taxpayer to the liability or
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The facts of this case were that the taxpayer (and three others in partnership) entered a complex scheme‚ which involved the partnership‚ and annuity and loan arrangements. The scheme was financed through a series of "round robin" cheques and promised substantial deductions in the first five years of the 15-year plan. A number of documents were exchanged but no cash payments were made. This was calculated to return neutral cash flows with high tax deductions initially and high assessable income‚
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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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Information systems (IS) focuses on the system making use of technology and information technology (IT) focuses on technology and how it can help in disseminating information. Usually Information system are build using the information technology. Information system referring to system designed to create‚ store‚ manipulate‚ communicate and disseminate information. Information systems typically include an IT component but are not purely concerned with IT‚ focusing in instead‚ on the end use of
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Linux vs. Mac vs. Windows Linux vs. Mac vs. Windows The operating systems Linux®‚ Macintosh® (Mac) and Microsoft® Windows® are the main software to every computer system to run properly along with other hardware. These operating systems (OS ’s) are very different in several ways‚ but they also have some similarities too. Linux‚ Mac and Windows use memory management‚ process management‚ file management and security management to operate the computer systems correctly
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