Taxation law notes – Winson Edition 2010 Income from business The main issues that arise from income from business: 1. Is a business being carried on? Ferguson v FCT FCT v Walker Ruling TR 97/11 Ruling TR 2007/8 1.1 hobby or business - Evans v FCT—gambling - FCT v Stone—sportman and sponsorship 1.2 Share trading - Shields v Deputy Commissioner of Taxation 2. Is income or capital nature? 2.1 scope of business - Californian Copper Syndicate v Harris - Western Goldmines (NL) v DCL (WA) -
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BTEC National Certificate/Subsidiary Diploma in IT Portfolio Evidence for Unit 9 – Computer Networks (2010) You MUST provide coursework for ALL of the ‘P’ tasks or you will not pass this piece of work. To gain a Merit you must‚ satisfactorily‚ complete all of the ‘P’ and ‘M’ tasks and gain a Distinction you must‚ satisfactorily‚ complete all of the ‘P’‚ ‘M’ and ‘D’ tasks. The assessment grid attached to this piece of coursework will help you. Section 1: Networks P1/P2/M1 You are working as an
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The landmark Supreme Court case‚ Citizens United v. Federal Election Commission (2010) changed the system of political campaign contributions in the United States. In the close 5-4 decision‚ the Supreme Court ruled that organizations are allowed to make unlimited political donations. The Justices reached their decision using the First Amendment‚ which pertains to free speech. To state it plainly‚ money equals speech. Surely‚ the Justices in favor of the decision assumed that the donor groups or individuals
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Objective 1. Reasons of success of John Lewis Partnership(JLP) We discovered that John Lewis Partnership owns the biggest department store chain in England. With $13.7 billion in 2011 revenues and 81 thousand employees‚ it would rank in the Fortune 200. With revenues (reference 撩s) up about 7.4 percent annually over the past years. It succeeds while providing fair compensation and giving employees control over the business. Why? Although the JLP is regarded as a kind of Employee ownership
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The Three Stages of Socialization Talcott Parsons saw socialization as the process through which‚ individuals developed and internalized a sense of norms and values. Parsons theorized that there were three stages of socialization‚ Primary‚ Secondary and Tertiary. After one has gone through these stages of development‚ an individual may go through a re-socialization process‚ and this happens in different stages through life‚ for example; they retire‚ become unemployed or institutionalized. Parsons
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CHANGE TODAY BY CHOICE VS CHANGE TOMORROW BY NECESSITY Choice consists of a mental decision‚ of judging the merits of multiple options and selecting one or more of them. While a choice can be made between imagined options often a choice is made between real options and followed by the corresponding action. The route is then derived from information about how long each of the possible routes take. This can be done by a planner. Choices are of 4 types: Rational Intuitive Recognition based Combination
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------------------------------------------------- College Bound: The Changing Role of Parents Author: Janice Shaw Crouse Source: Concerned Women for America The New York Times advised parents of incoming college freshmen to drop their kids off‚ back off‚walk away‚ and move on so that their students can develop independence. In the article‚ parents who don’t hop in the car‚ return home and consider their parenting over are dismissed as super-involved or over-involved and are described as Velcro
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According to this theory‚ the aim of punishment is to educate or reform the offender himself. Punishment is inflicted on a criminal in order to reform or educate him. This theory is commonly accepted at the present time‚ because it is in harmony with the humanitarian sentiments of the age. This theory does not involve treating a person as a thing; a criminal is punished for his own good- not merely for the good of others. Reformation or education of the criminal is the aim of punishment. The
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It’s an honor to be here today to address HBS’s distinguished faculty‚ proud parents‚ patient guests‚ and most important the class of 2012. Today was supposed to be a day of unbridled celebration‚ and I know that’s no longer true. I join all of you in grieving for your classmate….today still marks a distinct and impressive achievement for this class‚ so please join me in giving our warmest congratulations to the class…. As a kid‚ I spent my summers with my grandparents on their ranch in Texas
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Knox En 1103-01 Ms. Kimbrough 29 June 2011 Freedom of Speech or Denial: An Analysis Of “Protecting Freedom of Expression on the Campus” The First Amendment to the United States Constitution is part of the Bill of Rights. The amendment prohibits the making of any law "respecting an establishment of religion"‚ impeding the free exercise of religion‚ abridging the freedom of speech‚ infringing on the freedom of the press‚ interfering with the right to peaceably
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