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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The Goals and Failures of the First and Second Reconstructions Some people say we’ve got a lot of malice some say its a lot of nerve. But‚ I say we won’t quit moving until we get what we deserve. We have been bucked and we have been conned. We have been treated bad‚ talked about as just bones. But just as it takes two eyes to eyes make a pair. Brother we won’t quit until we get our share. Say it loud- I’m Black and I’m Proud. James Brown The First and Second Reconstructions held out the
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So the poet I decided to do this on is Mark Strand. He was born in Canada in 1934 and grew up in different places in the United States. He studied at several universities including Antioch Ohio college‚ Yale‚ also the University of Florence on a Fulbright fellowship where he studied 19th century Italian poetry. When he was a child‚ he actually wasn’t considered bright. He was a painter while studying at Yale‚ and a lot of people say that he creates a “painterly” image in his poetry because
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MC Research Methodology A comparison between first and second language acquisition theories Primarily‚ I would like to mention some differences between the first and the second language acquisition based on Vivian Cook’s online paper. First‚ the tongue mother or first language is acquired during our childhood; when our ability to learn is unlimited. On the other hand‚ second language is acquired either when we are teenagers or adults. Then‚ we can say that our brains have changed along the
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assessable income (AI). Remuneration Package ANNUAL SALARY Emma’s annual salary of $150‚000 per annum is assessed based on s6-5(1) ITAA97‚ which states her AI includes income according to ordinary income (OI) concept. In Scott v Commissioner of Taxation (1935)‚ the court’s definition of income is reflective of what majority of public would consider income‚ such as salaries. Emma’s annual salary does constitute for OI and is thereby AI. However‚ since Emma has arranged for 10% of her salary to
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S & S Air: Case Study: S & S Air’s Mortgage 3001-3 FNCE Financial Management Week 4 William Jones October 9th‚ 2012 Case Study: S & S Air’s Mortgage Background: S&S Air manufactures light aircraft. The owners of S & S Air‚ Mark Sexton and Todd Story‚ were impressed by the work Chris had done on financial planning. By using Chris’s analysis and looking at the demand for light aircraft‚ they decided that their existing fabrication equipment was sufficient‚ but that it was
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The Second law of thermodynamics There are four laws of thermodynamics‚ which define temperature‚ energy and entropy‚ characterizing thermodynamic systems. To understand the second law of thermodynamics we should know that on a basic level it explains the “catch twenty-twos” to the first law of thermodynamics. The first law of thermodynamics says that energy can never be created nor destroyed‚ only transferred to another form of energy. The second law states that some processes do not take place
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16/01/2015 STUDY OF FIRST PRINCIPLE OF CIVIL LAW STUDY OF FIRST PRINCIPLE OF CIVIL LAW Table of Contents Chapter 1 Introduction……………………………………………………………………….. .5 Chapter 2 Study of First Principle of Civil Law Analysis ……………... ………………..10 Chapter 3 Comparative study with other thinkers ………………………………………..15 Chapter 4 Criticism…………………………………………………………………………… 17 Chapter 5 Conclusion………………………………………………………………………… 20 Bibliography …………………………………………………………………………………...22 http://lawprojects.blogspot.in/2013/04/studyoffirstprincipleofcivillaw
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to the local go e e ts. GENERAL PRINCIPLES OF TAXATION Pepsi Cola v. Municipality of Tanauan: Legislati e powers may be delegated to local governments in respect of matters of local concern. This is sanctioned by immemorial practice. By necessary implication‚ the legislative power to create political corporations for purposes of local self-government carries with it the power to confer on such local governmental agencies the power to ta . A. Taxation a. Definition i. It is the power by which the
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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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