Tutorial 4 Bullet Point Summary Question 1-Income Derived from a Business Is the $10 000 cash rebate income under CB1 of the ITA 2007? CB1: * Income of a business is taxable unless it is of capital in nature * Capital Revenue Distinction Relevant Cases: * Wattie v CIR * Birkdale Service Station Ltd v CIR Facts to Consider: * No obligation to spend the rebate on anything in particular * Gas n Go already bound to an exclusive agreement with Caltex * Used to repaint
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The demand for no taxation without representation was the primary force motivating the American revolutionary movement‚ and for many it became a symbol for democracy. Throughout the late 18th century‚ the British colony of America was oppressed by Parliament from "across the pond". This oppression included unequal rights compared to English citizens that lived on the mainland‚ unneeded taxation‚ and no representation in Parliament‚ which resulted in many laws that were unfavorable to the American
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1. The assessability or otherwise to Jino and Anna of the annual bonuses paid by Darling Bank to them. Consideration of the proximity of services or employment relationship‚ the importance of the donor’s motive and the status of gratuitous payments are relevant in determining whether the bonuses received are assessable income. We can determine that the bonuses satisfactorily fulfil the requirement that for the bonuses to be assessable they must “come in”.(tenant v smith) Natural incidents of
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Running head: FEDERAL LAW ON HOMICIDE Federal Law on Homicide J Writing Assignment CJ 123 Criminal Law Federal Law on Homicide The first recorded murder‚ trail and hanging took place in 1630. John Billington was one of the original pilgrims to sail on the Mayflower to the New world from England and also was the first person in America to be charged and hanged for murder after shooting long time enemy John Newcomen after a fight (Johnson‚ 1994). Although murder has many different forms
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The Population Solution Question... 1. Most people assume that human numbers will stabilize at some point in the future. Discuss the conditions which can contribute to the solution of the population explosion. "Let us suppose that the average human being weighs 60 kilogram ’s. If that ’s the case then 100‚000‚000‚000‚000‚000‚000 people would weigh as much as the whole Earth does. That number of people is 30‚000‚000‚000‚000 times as many people as there are living today. It may seem to
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Dramatherapy Vol. 34‚ No. 2‚ July 2012‚ 92–100 CLINICAL COMMENT A research interview: dramatherapy and cross-cultural awareness Downloaded by [The University of British Columbia] at 21:37 23 February 2013 Mandy Carra* and Madeline Andersen-Warrenb a Freelance Dramatherapist; b Northern Trust for Dramatherapy The following interview is based on research by Mandy Carr in 2009‚ for a ‘top up’ MA at Roehampton University‚ London‚ entitled ‘An investigation into the importance of raising
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TABLE OF CONTENT NO | TITLE | PAGES | 1 | ACKNOWLEDGEMENT | 1 | 2 | INTRODUCTION | 2 | 3 | 3.0 TABLE MANNERS 3.1 SERVE PLATE 3.2 BUTTER PLATE 3.3 GLASSES 3.4 FORKS 3.5 KNIVES 3.6 SPOONS 3.7 OYSTER FORK 3.8 DESERT SPOONS AND FORKS 3.9 SALT AND PEPPER 3.10 FINGER BOWLS | 3-6 | 4 | 4.0 MAJOR FESTIVALS 4.1 CHRISTMAS DAY 4.2 HALLOWEEN NIGHT 4.3 DECORATION AND ACTIVITIES OF CHRISTMAS 4.4 CARD 4.5 GIFT GIVING 4.6 TRADITIONAL CUISINE 4.7 HALLOWEEN TRICK OR TREATING
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UK/INDIA DOUBLE TAXATION CONVENTION SIGNED 25 JANUARY 1993 Entered into force 25 October 1993 Effective in United Kingdom from 1 January 1994 in respect of petroleum revenue tax‚ from 1 April 1994 for corporation tax and from 6 April 1994 for income tax and capital gains tax Effective in India from 1 January 1994 Double Taxation Agreements are reproduced under the terms of Crown Copyright Policy Guidance issued by HMSO. CONTENTS Article 1 (Scope of the Convention) Article 2 (Taxes covered)
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Braxton Gray Arabic Cultures Al Aswany Book Report November 3‚ 2012 Democracy Is The Solution This writing seeks to summarize and highlight the provocative reflections put forth in the novel "On The State Of Egypt" by Alaa Al Aswany. This writing’s relevance shall be demonstrated by 1.) Highlighting the methodology of the delivery of the subject matter. 2.) Elevate cross-cutltural understanding of the subject matter discussed
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Law: Principles and Applications‚ 4th Edition‚ Pearson Education‚ 2003 ‚page 279. 6. Clarkson .Kenneth & Miller Roger‚ Business Law – Text and Cases‚ south western publication ‚ 11th edition‚ 2009. 7. Beatty‚ Jeffery & Samuelsson‚ Essentials of Business law‚ Thomson press‚ 3rdedition ‚ 2008. 8. Mann Richard and Barry Robert‚ Business Law‚ south western‚ 15th edition‚ 2008. 9. Vickery Roger and Flood Mary Ann‚ Australian Business Law – compliance and practice‚ Pearson Publication‚ 7thed ‚2010
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