defend a clear position on whether or not any constraint...

Using at least two (2) of the foundational ethical theories studied in Module 2, you should answer the following questions. With each answer, you should discuss the issues and set forth and defend a clear position on whether or not any constraint ought to be placed on the freedom of a business to: Export capital for production The exporting of capital for production would not be supported by a utilitarian and would be found to be unethical. A utilitarian would argue that by allowing our capital to be produced abroad we would be hurting ourselves domestically by giving up potential jobs to workers internationally and by limiting domestic usage. In today’s economy a company can set up production plants in virtually any country†¦show more content†¦exported about $27 million worth of asbestos products and Nearly 1.7 billion pounds of pesticides were exported from U.S. ports between 2001 and 2003. Nearly 28 million pounds of those pesticides were products forbidden in the U.S. (Peebles, 2013). One of the guidelines for selling these forbidden products to other countries is that disclosure is made to the foreign country that the product they are being sold is banned for sale in the US. By providing them with this information we are giving them the opportunity to decline the potentially dangero us product while making an unethical decision appear to be ethical for the good of the US by cashing in on unsafe items which carry hefty costs to safely dispose of. Downsize in the face of economic difficulty As we have seen in recent years downsizing in the face of economic difficulty is becoming a larger and larger threat faced by today’s workforce. A libertarian is someone who would determine if something was ethical by asking if a situation upholds or promotes liberty for all who may have rights. In terms how a libertarian would view downsizing we would first have to determine what rights we need to examine. For this example I would say that the employees have a right to know that downsizing is a risk and be informed as to what the company has done to cut costs in other areas to prevent having to reduce their workforce. The more informed staff is the more accepting they may be if downsizing affects them. By keepingShow MoreRelatedInternational Management67196 Words   |  269 PagesPublished by McGraw-Hill, a business unit of The McGraw-Hill Companies, Inc., 1221 Avenue of the Americas, New York, NY 10020. Copyright  © 2012 by The McGraw-Hill Companies, Inc. All rights reserved. Previous editions  © 2009, 2006, and 2003. No part of this publication may be reproduced or distributed in any form or by any means, or stored in a database or retrieval system, without the prior written consent of The McGraw-Hill Companies, Inc., including, but not limited to, in any network or other electronicRead MoreStrategic Marketing Management337596 Words   |  1351 PagesOur thanks go to Janice Nun n for all the effort that she put in to the preparation of the manuscript. Strategic Marketing Management Planning, implementation and control Third edition Richard M.S. 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This book may not be lent, resold, hired out or otherwise disposed of by way of trade in any form of binding or cover other than that in whichRead MoreMarketing Mistakes and Successes175322 Words   |  702 PagesELEVENTH EDITION MARKETING MISTAKES AND SUCCESSES 30TH ANNIVERSARY Robert F. Hartley Cleveland State University JOHN WILEY SONS, INC. VICE PRESIDENT PUBLISHER EXECUTIVE EDITOR ASSISTANT EDITOR PRODUCTION MANAGER PRODUCTION ASSISTANT EXECUTIVE MARKETING MANAGER ASSISTANT MARKETING MANAGER MARKETING ASSISTANT DESIGN DIRECTOR SENIOR DESIGNER SENIOR MEDIA EDITOR George Hoffman Lise Johnson Carissa Doshi Dorothy Sinclair Matt Winslow Amy Scholz Carly DeCandia Read MoreProject Managment Case Studies214937 Words   |  860 PagesEDITION HAROLD KERZNER, Ph.D. Division of Business Administration Baldwin-Wallace College Berea, Ohio John Wiley Sons, Inc. This book is printed on acid-free paper. @ Copyright O 2006 by John Wiley Sons, Inc. All rights reserved. Published by John Wiley Sons, Inc., Hoboken, New Jersey Published simultaneously in Canada No part of this publication may be reproduced, stored in a retrieval system, or transmitted in any form or by any means, electronic, mechanical, photocopying, recordingRead MoreOne Significant Change That Has Occurred in the World Between 1900 and 2005. Explain the Impact This Change Has Made on Our Lives and Why It Is an Important Change.163893 Words   |  656 PagesWar: Toward a Transregional Perspective †¢ Gabrielle Hecht and Paul N. Edwards 271 8 A Century of Environmental Transitions †¢ Richard P. Tucker 315 About the Contributors †¢ 343 _ IN TR OD UC TIO N Michael Adas B y any of the customary measures we deploy to demarcate historical epochs, the twentieth century does not appear to be a very coherent unit. 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Joseph Stalin and USSR Essay - 477 Words

Joseph Stalin and USSR Under the leadership of Josef Stalin, U.R.S.S. has become fast an industrialized state, and having won the Second World War, a super power. In the same time, though, StalinÂ’s tyranny has brought the ruin of the Russian society. Even before the death of the Soviet ruler Lenin, the leaders of the Communist Party have begun the fight for succession. Controlling the party meant in fact holding control of the whole country – the first socialist country, giant but extremely uninvolved. The Â’20 witnessed some big fights for power. In 1923 Stalin, the General Secretary of the Party, allies with Zinoviev and Kamenev in order to defeat the plans of a brilliant and apparent†¦show more content†¦He learnt a fluent Russian at one of the Sunday Schools organized by the church, afterwards being sent at a seminar in order to become a priest. He proved however a special interest for the socialist writings and ideas which was the reason why he was expelled in 1899. He entered in the circle of the revolutionaries and spent the next years supporting the cause of the revolution, being often thrown in prison or forced to live in intern exile. In 1912, he enrolls in the Bolshevik Party (later known as Communist), becoming member of the Central Committee. The role played in the Revolution in October 1917 was insignificant (which was hushed up later), but afterwards he proved himself skilful in solving the problems which popped during the Civil War. He was named first Minister of the Nationalities, and in 1922 became the General Secretary of the Communist Party. This desk work, apparently boring, was for Stalin the road to power, giving him the opportunity to control the partyÂ’s committees and so to promote his own sustainers. So the Â’20 were for Stalin full of important successes against his rivals. These were, obviously, politic disputes and not real fights: although the communists treated their opponents with harshness, there was an unwritten rule which said that blood being spilt was a thing to avoid in partyShow MoreRelatedJoseph Stalin : The Dictator Of The Ussr1426 Words   |  6 Pages Joseph Stalin English II Mrs. Galloway Dylan Kronk 24 February 2017 Dylan Kronk English II Galloway 6th 24 February 2017 Joseph Stalin (Rough Draft) Joseph Stalin was the dictator of the USSR, formerly known as Russia. Joseph Stalin did many good things that made the USSR what it is today. The USSR is one of the world’s many super powers. Joseph Stalin was a dictator who forcefully kept control, killed his people, persecuted, and westernized Russia. Although Stalin didRead MoreDid Joseph Stalin Cause The Start Of The Korean War?1570 Words   |  7 PagesDid Joseph Stalin cause the start of the Korean War? Joseph Stalin is a well know leader of the USSR, leading them through the Great Depression and into industrialization. But what many people do not know is that Stalin was the mastermind of the Soviet Union who sucessfully manipulaed many countries to do his biddings for him. An example of this is the Korean War. Stalin thought that a war between North and South Korea could give him and the communist party a cheap and fast victory in the Cold WarRead More Stalins Rise To Power Essay1190 Words   |  5 Pagesfar did Stalin achieve and maintain what Kruchev described as â€Å"the accumulation of immense and limitless power†, in the USSR between 1924 and 1945? Between 1924 and 1945, Joseph Stalin was able to emerge as the leader of the USSR and maintain what Kruchev described as â€Å"the accumulation of immense and limitless power†. Stalins rise to power was a combination of his ability to manipulate situations and the failure of others to prevent him from taking power, especially Leon Trotsky. Stalin ruled theRead MoreJoseph Stalin : The Dictator Of The Soviet Union Essay1265 Words   |  6 PagesJoseph Stalin was a former general secretary of the Central Committee of the Communist party of the Soviet Union. Stalin was the dictator of the Union of Soviet Socialist Republics from 1929 to 1953. His Red Army helped defeat Nazi Germany during WWII. On December 18th, 1879, in the Russian peasant village of Gori, Georgia, Joseph Stalin was born. His full birthname was Josef Vissarionovich Djugashvili. He died on March 5th, 1953 in Kuntsevo Dacha. Joseph was buried in the Kremlin Wall NecropolisRead MoreBio of Stalin1535 Words   |  7 PagesVissarionovich Dzhugashvili Ruthless and ambitious, Joseph Stalin grabbed control of the Soviet Union after the death of V.I. Lenin in 1924. As a member of the Bolshevik party, Joseph Stalin (his adopted name, meaning Man of Steel) had an active role in Russias October Revolution in 1917. He maneuvered his way up the communist party hierarchy, and in 1922 was named General Secretary of the Central Committee. By the end of the 1920s, Joseph Stalin had expelled his rival Leon Trotsky, consolidatedRead MoreJoseph Stalin s Life And Life1338 Words   |  6 Pages Joseph Stalin On March 18, 1878 in the small town of Gori Georgia a woman named Keke Geladze give birth to a baby boy by the name of Vissarionovich Dzhugashvili (later changed to Joseph Stalin). At the time, obviously, Keke had no idea of what that little boy would go on to do. She had no idea that by the end of his life that same baby boy would have a kill count of around up to 20 million people and would have tortured millions of millions of people along with becoming one of the most powerfulRead MoreThe Unquiet Ghost: Effect of Stalinism on Russia1796 Words   |  7 Pagesexpress themselves through any means and had to conform both body and soul to the views of the Communist Party. People could be arrested, imprisoned, shipped off to exile or executed often without trial. Some twenty million people died while Joseph Stalin led the USSR and for many years after his death it was still dangerous to dare criticize his regime, although some scholars put that number closer to forty million people wh o died. Now that the Soviet Union has broken up and Russia is its own countryRead MoreJoseph Stalin : A Leader Of The Soviet Union1561 Words   |  7 PagesHour April 1, 2016 Joseph Stalin From the start of World War II in 1939, until the year of 1953, Joseph Stalin was the leader of the Soviet Union. Hitler, who was a ruthless leader of Nazi Germany from 1934-1945. He initiated WWII and oversaw fascist policies that resulted in millions of deaths ( Adolf Hitler Biography 2016). Stalin and Hitler were the two brutal leaders during this time period and the both of them took many lives and caused fear all across the nation. Joseph Stalin’s ruthless leadershipRead MoreStalin Was The Root Cause Of Wwii1525 Words   |  7 PagesStalin Was The Root Cause Of WWII The popular belief is that Adolf Hitler began WWII, and that the USSR was a victim of the Nazi’s aggression. Hitler invaded the USSR, he also violated the treaty of Versailles. It is accepted that Hitler was the reason for these events. However, I believe that Joseph Stalin was the chief culprit in instigating the Second World War. He began aiding the Nazi’s soon after their political party gained power. Stalin dismantled his defenses, and replaced them with offensiveRead MoreJoseph Stalin Research Paper1472 Words   |  6 Pagesgreat or corrupt; they are rarely both. Most of Russia’s history is filled with corrupt leaders. Joseph was one of those leaders. Stalin killed millions of people during his rule. But Stalin also led the Soviet Union almost to the top in world power. Stalin had many influences that led him to his Soviet Leadership in which gave him many admirers but even more non-supporters. At the age of 10, Joseph â€Å"Stalin† Djugashvili attended Gori’s religious elementary school. His mother, Yekaterina, wanted him

Second Foundation 18. Ghost of a World Free Essays

Trantor was a world in dregs and rebirth. Set like a faded jewel in the midst of the bewildering crowd of suns at the center of the Galaxy – in the heaps and clusters of stars piled high with aimless prodigality – it alternately dreamed of past and future. Time had been when the insubstantial ribbons of control had stretched out from its metal coating to the very edges of stardom. We will write a custom essay sample on Second Foundation 18. Ghost of a World or any similar topic only for you Order Now It had been a single city, housing four hundred billion administrators; the mightiest capital that had ever been. Until the decay of the Empire eventually reached it and in the Great Sack of a century ago, its drooping powers had been bent back upon themselves and broken forever. In the blasting ruin of death, the metal shell that circled the planet wrinkled and crumpled into an aching mock of its own grandeur. The survivors tore up the metal plating and sold it to other planets for seed and cattle. The soil was uncovered once more and the planet returned to its beginnings. In the spreading areas of primitive agriculture, it forgot its intricate and colossal past. Or would have but for the still mighty shards that heaped their massive ruins toward the sky in bitter and dignified silence. Arcadia watched the metal rim of the horizon with a stirring of the heart. The village in which the Palvers lived was but a huddle of houses to her – small and primitive. The fields that surrounded it were golden-yellow, wheat-cIogged tracts. But there, just past the reaching point was the memory of the past, still glowing in unrusted splendor, and burning with fire where the sun of Trantor caught it in gleaming highlights. She had been there once during the months since she had arrived at Trantor. She had climbed onto the smooth, unjointed pavement and ventured into the silent dust-streaked structures, where the light entered through the jags of broken walls and partitions. It had been solidified heartache. It had been blasphemy. She had left, clangingly – running until her feet pounded softly on earth once more. And then she could only look back longingly. She dared not disturb that mighty brooding once more. Somewhere on this world, she knew, she had been born – near the old Imperial Library, which was the veriest Trantor of Trantor. It was the sacred of the sacred; the holy of holies! Of all the world, it alone had survived the Great Sack and for a century it had remained complete and untouched; defiant of the universe. There Hari Seldon and his group had woven their unimaginable web. There Ebling Mis pierced the secret, and sat numbed in his vast surprise, until he was killed to prevent the secret from going further. There at the Imperial Library, her grandparents had lived for ten years, until the Mule died, and they could return to the reborn Foundation. There at the Imperial Library, her own father returned with his bride to find the Second Foundation once again, but failed. There, she had been born and there her mother had died. She would have liked to visit the Library, but Preem Palver shook his round head. â€Å"It’s thousands of miles, Arkady, and there’s so much to do here. Besides, it’s not good to bother there. You know; it’s a shrine-â€Å" But Arcadia knew that he had no desire to visit the Library; that it was a case of the Mule’s Palace over again. There was this superstitious fear on the part of the pygmies of the present for the relies of the giants of the past. Yet it would have been horrible to feel a grudge against the funny little man for that. She had been on Trantor now for nearly three months and in all that time, he and she – Pappa and Mamma – had been wonderful to her- And what was her return? Why, to involve them in the common ruin. Had she warned them that she was marked for destruction, perhaps? No! She let them assume the deadly role of protectors. Her conscience panged unbearably – yet what choice had she? She stepped reluctantly down the stairs to breakfast. The voices reached her. Preem Palver had tucked the napkin down his shirt collar with a twist of his plump neck and had reached for his poached eggs with an uninhibited satisfaction. â€Å"I was down in the city yesterday, Mamma,† he said, wielding his fork and nearly drowning the words with a capacious mouthful. â€Å"And what is down in the city, Pappa?† asked Mamma indifferently, sitting down, looking sharply about the table, and rising again for the salt. â€Å"Ah, not so good. A ship came in from out Kalgan-way with newspapers from there. It’s war there.† â€Å"War! So! Well, let them break their heads, if they have no more sense inside. Did your pay check come yet? Pappa, I’m telling you again. You warn old man Cosker this isn’t the only cooperative in the world. It’s bad enough they pay you what I’m ashamed to tell my friends, but at least on time they could be!† â€Å"Time; shmime,† said Pappa, irritably. â€Å"Look, don’t make me silly talk at breakfast, it should choke me each bite in the throat,† and he wreaked havoc among the buttered toast as he said it. He added, somewhat more moderately, â€Å"The fighting is between Kalgan and the Foundation, and for two months, they’ve been at it.† His hands lunged at one another in mock-representation of a space fight. â€Å"Um-m-m. And what’s doing?† â€Å"Bad for the Foundation. Well, you saw Kalgan; all soldiers. They were ready. The Foundation was not, and so – poof!† And suddenly, Mamma laid down her fork and hissed, â€Å"Fool!† â€Å"Huh?† â€Å"Dumb-head! Your big mouth is always moving and wagging.† She was pointing quickly and when Pappa looked over his shoulder, there was Arcadia, frozen in the doorway. She said, â€Å"The Foundation is at war?† Pappa looked helplessly at Mamma, then nodded. â€Å"And they’re losing?† Again the nod. Arcadia felt the unbearable catch in her throat, and slowly approached the table. â€Å"Is it over?† she whispered. â€Å"Over?† repeated Pappa, with false heartiness. â€Å"Who said it was over? In war, lots of things can happen. And†¦ and-â€Å" â€Å"Sit down, darling,† said Mamma, soothingly. â€Å"No one should talk before breakfast. You’re not in a healthy condition with no food in the stomach.† But Arcadia ignored her. â€Å"Are the Kalganians on Terminus?† â€Å"No,† said Pappa, seriously. â€Å"The news is from last week, and Terminus is still fighting. This is honest. I’m telling the truth. And the Foundation is still strong. Do you want me to get you the newspapers?† â€Å"Yes!† She read them over what she could eat of her breakfast and her eyes blurred as she read. Santanni and Korell were gone – without a fight. A squadron of the Foundation’s navy had been trapped in the sparsely-sunned Ifni sector and wiped out to almost the last ship. And now the Foundation was back to the Four-Kingdom core – the original Realm which had been built up under Salvor Hardin, the first mayor. But still it fought – and still there might be a chance-and whatever happened, she must inform her father. She must somehow reach his ear. She must! But how? With a war in the way. She asked Pappa after breakfast, â€Å"Are you going out on a new mission soon, Mr. Palver?† Pappa was on the large chair on the front lawn, sunning himself. A fat cigar smoldered between his plump fingers and he looked like a beatific pug-dog. â€Å"A mission?† he repeated, lazily. â€Å"Who knows? It’s a nice vacation and my leave isn’t up. Why talk about new missions? You’re restless, Arkady?† â€Å"Me? No, I like it here. You’re very good to me, you and Mrs. Palver.† He waved his hand at her, brushing away her words. Arcadia said, â€Å"I was thinking about the war.† â€Å"But don’t think about it. What can you do? If it’s something you can’t help, why hurt yourself over it?† â€Å"But I was thinking that the Foundation has lost most of its farming worlds. They’re probably rationing food there.† Pappa looked uncomfortable. â€Å"Don’t worry. It’ll be all right.† She scarcely listened. â€Å"I wish I could carry food to them, that’s what. You know after the Mule died, and the Foundation rebelled, Terminus was just about isolated for a time and General Han Pritcher, who succeeded the Mule for a while was laying siege to it. Food was running awfully low and my father says that his father told him that they only had dry amino-acid concentrates that tasted terrible. Why, one egg cost two hundred credits. And then they broke the siege just in time and food ships came through from Santanni. It must have been an awful time. Probably it’s happening all over, now.† There was a pause, and then Arcadia said, â€Å"You know, I’ll bet the Foundation would be willing to pay smuggler’s prices for food now. Double and triple and more. Gee, if any co-operative, f’r instance, here on Trantor took over the job, they might lose some ships, but, I’ll bet they’d be war millionaires before it was over. The Foundation Traders in the old days used to do that all the time. There’d be a war, so they’d sell whatever was needed bad and take their chances. Golly, they used to make as much as two million dollars out of one trip – profit. That was just out of what they could carry on one ship, too.† Pappa stirred. His cigar had gone out, unnoticed. â€Å"A deal for food, huh? Hm-m-m- But the Foundation is so far away.† â€Å"Oh, I know. I guess you couldn’t do it from here. If you took a regular liner you probably couldn’t get closer than Massena or Smushyk, and after that you’d have to hire a small scoutship or something to slip you through the lines.† Pappa’s hand brushed at his hair, as he calculated. *** Two weeks later, arrangements for the mission were completed. Mamma railed for most of the time – First, at the incurable obstinacy with which he courted suicide. Then, at the incredible obstinacy with which he refused to allow her to accompany him. Pappa said, â€Å"Mamma, why do you act like an old lady. I can’t take you. It’s a man’s work. What do you think a war is? Fun? Child’s play?† â€Å"Then why do you go? Are you a man, you old fool – with a leg and half an arm in the grave. Let some of the young ones go – not a fat bald-head like you?† â€Å"I’m not a bald-head,† retorted Pappa, with dignity. â€Å"I got yet lots of hair. And why should it not be me that gets the commission? Why, a young fellow? Listen, this could mean millions?† She knew that and she subsided. Arcadia saw him once before he left. She said, â€Å"Are you going to Terminus?† â€Å"Why not? You say yourself they need bread and rice and potatoes. Well, I’ll make a deal with them, and they’ll get it.† â€Å"Well, then – just one thing: If you’re going to Terminus, could you†¦ would you see my father?† And Pappa’s face crinkled and seemed to melt into sympathy, â€Å"Oh – and I have to wait for you to tell me. Sure, I’ll see him. I’ll tell him you’re safe and everything’s O.K., and when the war is over, I’ll bring you back.† â€Å"Thanks. I’ll tell you how to find him. His name is Dr. Toran Darell and he lives in Stanmark. That’s just outside Terminus City, and you can get a little commuting plane that goes there. We’re at 55 Channel Drive.† â€Å"Wait, and I’ll write it down.† â€Å"No, no,† Arcadia’s arm shot out. â€Å"You mustn’t write anything down. You must remember – and find him without anybody’s help.† Pappa looked puzzled. Then he shrugged his shoulders. â€Å"All right, then. It’s 55 Channel Drive in Stanmark, outside Terminus City, and you commute there by plane. All right?† â€Å"One other thing.† â€Å"Yes?† â€Å"Would you tell him something from me?† â€Å"Sure.† â€Å"I want to whisper it to you.† He leaned his plump cheek toward her, and the little whispered sound passed from one to the other. Pappa’s eyes were round. â€Å"That’s what you want me to say? But it doesn’t make sense.† â€Å"He’ll know what you mean. Just say I sent it and that I said he would know what it means. And you say it exactly the way I told you. No different. You won’t forget it?† â€Å"How can I forget it? Five little words. Look-â€Å" â€Å"No, no.† She hopped up and down in the intensity of her feelings. â€Å"Don’t repeat it. Don’t ever repeat it to anyone. Forget all about it except to my father. Promise me.† Pappa shrugged again. â€Å"I promise! All right!† â€Å"All right,† she said, mournfully, and as he passed down the drive to where the air taxi waited to take him to the spaceport, she wondered if she had signed his death warrant. She wondered if she would ever see him again. She scarcely dared to walk into the house again to face the good, kind Mamma. Maybe when it was all over, she had better kill herself for what she had done to them. How to cite Second Foundation 18. Ghost of a World, Essay examples

Land Transactions and Investment Regime †MyAssignmenthelp.com

Question: Discuss about the Land Transactions and Investment Regime. Answer: Introduction: The kit was born in Chile and still has his Chilean citizenship. However, Kit is also a permanent resident of Australia. He spends a major part of the year working off the Indonesian coast on an oil rig for an American firm. He was hired by this company in Australia only, and the employment agreement was signed there too. Kits family including his wife and two children have been living in Australia for the past four years. They also have their own home in the country which was bought three years ago. Both Kit and his wife share their bank account with Westpac Bank, and his salary is also directly credited into this account. All the other investments of the family that includes a share portfolio are still in Chile. In every three months, Kit visits his family for a month either in Australia or in Chile. The issue of residency could be complex and is highly reliant on a persons individual circumstances. A person is primarily an Australian resident for tax purposes if he/she resides in the country within the ordinary context of the term resides. Nonetheless, residence in the ordinary context is disparate from nationality and domicile. For instance, a taxpayer can be considered a resident in Australia, though he stayed abroad permanently, given he visits Australia due to the regular system of his life. The main test used to determine residency for tax purposes if the resident test (Australian Government, 2017). If an individual is residing in the country, then he is regarded as a resident for taxation purposes, and no other resident test needs to be applied to him. If an individual does not qualify the resident test, he/she may still be regarded as a resident in Australia if any of the following three situations is met: Domicile Test - A person is an Australian resident under this test if he/she holds a domicile in Australia except the Commissioner is content that the individuals permanent residence is outside Australia. As per the Domicile Act 1982, individual gains a domicile of choice in the country if he/she intends to make Australia his/her indefinite home. Domicile usually implies the nation in which a person is born unless he/she migrates to other nation (Australian Government, 2017). The 183 days test A new migrant or a returning expat who are present in Australia for over 183 days occasionally or continuously in a year, is considered a resident of Australia as per the 183 days test. This is except the Commissioner is content the individuals permanent residence is out of Australia, and he does not intend to take residence (Australian Tax Residency Guidelines, 2017). The Superannuation test This is a mandatory test and a substitute to the regular residence tests which means that a person could be resident as per this test when he/she does not live in Australia in the ordinary context. In effect, a person is deemed to be resident if he is a certified employee for the intentions of the Superannuation Act 1976 or is the partner or child below 16 years of age of such an individual. This test is mainly applicable to persons who work for the Australian government offshores (Australian Government, 2016). The other factors which are considered while determining the residency for tax purposes are: Business and family ties Reason of presence Living and social arrangements In the given case, Kit holds a permanent house in Australia which he purchased three years back. As per the facts mentioned in the case study, his family has been residing in Australia for the past four years. Keeping these things in mind, Kit will be treated as a resident of Australia for taxation purposes. He is obligated to disclose all the income earned by him both in Australia and outside on his Australian income tax return. Income which he is earning through every direct and indirect source is covered in assessable income and is chargeable for tax purposes. Nonetheless, as per the provisions of the Domicile test and with the justification given by the commissioner, Kit is a resident of Australia (Alan Lewis Accountants, 2012). Salary for Taxation purpose and other income from investment The entire salary earned by Kit by working on the oil rig off the Indonesian coast is taxable according to the provisions of Section 6-5 ITAA 1997. The current tax slab starts from $18201 for the resident individuals, and same is applicable on Kit. For every $1 earned over 18,200 Kit will be charged 19c. The dividend which Kit is receiving on his share portfolio in Chile is also taxable in Australia as per the provisions contained in Section 6-10 of ITAA 1997. According to these provisions, the dividend is the money received on bonus shares (Australian Government, 2016). When Kit receives a dividend on his shares, then the same would apply for franking tax offset. As per Singh, (2016) this is also known as imputation credit, and this must be shown properly on the tax return to avail such benefit. If this information is not as per the amount disclosed in the income tax return, then it will prescribe the details in comparison with the information with the tax department and relevant co rrections will be made. This case took into account the matter of the realisation of a capital asset and whether or not profit earned from selling a property to be excavated for its mineral deposits was computable as ordinary capital or income by nature. The outcome of the case was that the income from the sale of leases was computable because the intention of the taxpayer was to resell the leases at a gain rather than to work the leases. The business was of purchase and sale of leases. The verdict of the high court, in this case, was that the nature of profit generated from a business i.e. income nature or capital nature depends largely on the nature of the business and the association between the transactions which produce the gains (CCH Australia Staff, 2012). Corresponding principles were also applicable in the case of AA Finance Ltd. vs. CIR (1994)16 NZTC 11383. This case took into account the matter of business income and whether the division and sale of land which had been utilised by a mining company as a mine were computable as ordinary income or was just a realisation of a capital asset. The ruling, in this case, was that the sale of subdivided land was only a realisation. While taking this decision, the judge pointed out that for selling the land which is in a sub-divided condition unavoidably needs the construction of roads. The keeping aside a part of the land for park and other facilities did not change the transaction from mere realisation, and it was included in the process of realisation of a capital asset. The judge also stated that the subdivision size was not an important matter (CCH Australia Staff, 2011). In this case, FC of T vs. Whitfords Beach, a land was purchased by the taxpayer in 1954 so that shareholder can do fishing on the beach. Three development firms decided to buy the land in 1967 through the subdivision and with the intention of making a profit. The acquired land and subdivision for sale is apparently taxable as per Section 25A (1) ITAA 36 in accordance with the commissioner (CCH Australia Staff. 2012). Nonetheless, for avoiding tax liability, the developing forms bought the share and carried out this transaction which falls under the purview of tax evasion. Hence, the high court ruling, in this case, expanded the scope of receipts for the one-off transactions to be seen as ordinary income if the transactions occurred merely for the realisation of a capital asset. The High court ruling stated that the actions of the taxpayer were for the benefit of realisation of asset and hence the activities were considered to constitute a business of land and development. The high co urt held that the sale proceeds from any portion of the land at Whitfords Beach in all the pertinent income years were assessable incomes of the taxpayer as per subsection 25(1) of the ITAA 1936.It is mutual ground between the concerned parties that the sum to be covered in the assessable income of the taxpayer every year is the sum of the taxpayers profit from the sale proceeds (Barkoczy, 2010). The taxpayers were trustees of an estate that had deceased. The deceased party had bought a portion of farming land several years ago with the purpose of raising his family and getting involved in some farm related activities. After some years, the deceased person sold 50% of the land to a firm owned and controlled by family members. During this time also there was no intent of reselling the property at a profit. In fact, the new owners of the land began a partnership for raising cattle. The partnership failed to perform effectively, and the owners contemplated subdividing and sold the land. The Commissioner claimed that the sale of subdivided land was assessable income. The taxpayers claimed that the proceeds from the sale were not ordinary proceeds through a plan of profit making. In this case, the court considered it important that the taxpayer subdivided only after trying to sell the land in a single lot. The court held that profit from the sale was not ordinary income as the act ivities carried out by the party signified that the owners were not carrying out a business (Harding, 2013). The court decided in this case that the proceeds from the sale of land and subdivision are not assessable as per the provisions of Section 25(1) and 25A of ITAA 1997 (Dixon, 2016). The taxpayer argued that subdivision and selling lots were the realisation of a capital asset and not part of business activity. The income was obtained by the taxpayer through isolated transaction i.e. acquisition of land to work and sell the sand subsequently. Hence this income was considered as ordinary income by the court as per the provisions of Section 25 (1) of ITAA 97 (McLaren, 2014). The proceeds from this were considered as assessable profit because the intention of the taxpayer was to earn a profit. This case had a unique decision based on the fact that property was utilised as a mine for a long time as compared to farming. Hence, the sale proceeds from subdivided land which was originally bought for farming were considered as a realisation of a capital asset (Mackie, Histed and Page, 2011). The court held that the sale of land, in this case, was assessable according to Section 25(1). The taxpayer entered into the business with profit making intention. Hence, as the property was bought for making profits the acquisition is not treated as investment and profits accruing from it were considered as taxable income (Esmaeii and Grigg, 2016). References Alan Lewis Accountants. 2012. Resident or non-resident: Whats the difference? [Online]. Available through: https://www.lewistaxation.com.au/tax/general-tax/resident-for-tax-purposes. [Accessed on 2nd May 2017]. Australian Government. 2016. Individual Income Tax Rates. [Online]. Available through: https://www.ato.gov.au/rates/individual-income-tax-rates/. [Accessed on 2nd May 2017]. Australian Government. 2016. Residency Tests. [Online]. Available through: https://www.ato.gov.au/individuals/international-tax-for-individuals/work-out-your-tax-residency/residency-tests/. [Accessed on 2nd May 2017]. Australian Government. 2017. Residency the resides test. [Online]. 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Australian Property Law Journal, 25(1), pp.55-68. Esmaeii, H. and Grigg, B., 2016. The Boundaries of Australian Property Law. CUP. Harding, M., 2013. Taxation of dividend, interest, and capital gain income. Mackie, K., Histed, B. E. and Page, J., 2011. Australian Land Law in context. OUP. McLaren, J., 2014. A uniform land tax in Australia: what is the potential for this to be a reality post the Henry Tax Review. Austl. Tax F., 29, p.43. Singh, I., 2016. Australian resident for tax purposes, explained. [Online]. Available through: https://www.quillgroup.com.au/blog/australian-resident-for-tax-purposes-explained/. [Accessed on 2nd May 2017].