Henrik Ibsen s A Doll s House - 877 Words

In Henrik Ibsen’s A Doll’s House, the play focused greatly on the relationships of people, and the marriage ideals of the time. The family of Nora and Torvald Helmer is a very typical family of the time, following all the norms and lifestyles. When Torvald was sick, and was advised by doctors to move to the south of the country, Nora took in her hands the fate of her husband, by getting a loan from an untrustworthy man from her husband’s bank, Krogstad, without telling Torvald. The drama of the play focused on the revealing of the loan’s secret Nora was hiding from Torvald. The family dynamics that is represented in the play demonstrates very poor communication skills between them, and a very ideal of a 19th century relationship. The family dynamics of Nora and Torvald Helmer reveals that all issues arise from a dishonest relationship. In the beginning of the play, Nora was misleading Torvald in regards to her grand spending of money. In addition, Nora beh ind her husband’s back decided to receive a loan that could ruin her family. Lastly, Nora’s dishonesty and carelessness ruined the family and broke them apart. With the play ending in the departure of Nora from her family, it proved to the viewers/ readers of the play that the family dynamics should be based on trust and honesty. Firstly, in the beginning of the play, Nora was misleading Torvald in regards to her grand spending of money. The play started off by an introduction of Torvald and Nora Helmer. Nora comes intoShow MoreRelatedHenrik Ibsen s A Doll House1563 Words   |  7 Pages In the play, A Doll House by Henrik Ibsen, the title itself symbolizes the dependent and degraded role of the wife within traditional marriages. Ibsen portrayed the generous nature root into women by society, as well as the significant action of this nature, and lastly the need for them to find their own voice in a world ruled by men. Ibsen wrote this play in 1879, this is the era where women were obedient to men, tend the children until their husband came home, and stood by the Cult of DomesticityRead MoreA Doll s House By Henrik Ibsen1717 Words   |  7 Pagesâ€Å"A Doll, a Partner, and a Change† Social movement of women liberation toward equal rights and independence has been a big subject in human history. It happens not only in Europe but also all over the world. Though making progress, this movement has been advancing slowly and encountered backslashes from time to time. Maybe there is something deeply hidden which the society has not figured out yet, even women themselves. What do women want, freedom or good life? Most of the time, they are notRead MoreA Doll s House By Henrik Ibsen1291 Words   |  6 Pages A Doll s House by Henrik Ibsen, is a play that has been written to withstand all time. In this play Ibsen highlights the importance of women’s rights. During the time period of the play these rights were neglected. Ibsen depicts the role of the woman was to stay at home, raise the children and attend to her husband during the 19th century. Nora is the woman in A Doll House who plays is portrayed as a victim. Michael Meyers said of Henrik Ibsen s plays: The common denominator in many of IbsenRead MoreA Doll s House By Henrik Ibsen1288 Words   |  6 Pages Henrik Ibsen’s A Doll’s House is based in the Victorian society of the 19th century. It assesses the many struggles and hardships that women faced because of marriage â€Å"laws† that were crucial during that time period. The society was male- dominated with no equality. Nora is the protagonist in A Doll’s House and the wife of a man named Torvald. This play is about Nora’s voyage to recognizing her self- determination and independence. She transforms from a traditional, reserved woman to a new, independentRead MoreA Doll s House By Henrik Ibsen1298 Words   |  6 Pagesâ€Å"There is beauty in truth, even if it s painful. Those who lie, twist life so that it looks tasty to the lazy, brilliant to the ignorant, and powerful to the weak. But lies only strengthen our defects. They don t teach anything, help anything, fix anything or cure anything. Nor do they develop one s character, one s mind, one s heart or one s soul.† (Josà © N. Harris). Nora Helmer’s choice to lie and deceive is inappropriate and wrong for women to do to her husband during this time period; itRead MoreA Doll s House By Henrik Ibsen1037 Words   |  5 PagesHenrik Ibsen s A Doll s House is a work of literature genius. This three-act play involves many literary technics that are undermined by the average reader such as the fact that the plot shows the main characters Torvald and his wife Nora live the perfect life. An ironic paradox based around the fact that Nora and Torvald’s relationship is the complete opposite of perfect. Also, bringing upon a conflict as well, appearance versus reality. These little hidden meanings within stories are what areRead MoreA Doll s House : Henrik Ibsen962 Words   |  4 PagesDrama Analysis A Doll’s House (Henrik Ibsen) And Trifles (Susan Glaspell) In comparing both dramas, the overwhelming aspect of convergence between both is the open discussion of gender identity. Both dramas make similar points about what it means to be a woman. Modern society in both dramas is constructed with men holding power over women. This is seen in Trifles in how men like George Henderson and Mr. Hale are myopic. The premise of the drama is how women worry over trifles, and the dismissiveRead MoreA Doll s House By Henrik Ibsen1421 Words   |  6 PagesIn A Doll’s House, Henrik Ibsen examines conventional roles of men and women in the nineteenth century. In the play, Nora exemplifies the conventional feminine standard during that period. She seems to be powerless and confines herself through high standard expectations, demonstrating what the role of a women would be as a wife and mother. The protagonist of A Doll’s House is a woman named Nora Helmer. Ibsen shows how Nora’s design of perfect life gradually transforms when her sec ret unravels. InRead MoreA Doll s House By Henrik Ibsen876 Words   |  4 PagesA Doll’s House by Henrik Ibsen A Doll’s House takes place in the home of Torvald and Nora Helmer. Through conversation with Nora’s good friend Kristine Linde it is revealed that Mr. Helmer was ill around the same time Nora’s father died. Luckily Nora’s father left her enough money that Torvald and Nora could go on a life saving trip to Italy. But the truth comes out when we find out Nora’s father did not leave her a penny. We find out that Nora got a hold of the money through a loan but she signedRead MoreHenrik Ibsen s A Doll House Essay1501 Words   |  7 PagesHenrik Ibsen’s play â€Å"A Doll House† was set in the Victorian era, a time where women were highly respected. Women in this time period did not work, they had nannies to take care of their children and maids to take care of their homes. Many women had no real responsibilities, they spent their time having tea parties and socializing with their friends. Henrik Ibsen dared to show the realism of the Vict orian era while everyone else would only focus on the romantic aspect. In the play, â€Å"A Doll House†

Question 1. The Film Beautiful Mind Illustrates The Life

Question 1: The film Beautiful Mind illustrates the life of a bright mathematician by the name of John Nash. He suffers from a severe form of mental illness- paranoid schizophrenia. His mental issues began in early adulthood, affecting his career and personal life. John Nash’s abnormal behavior towards the individuals surrounding him makes others find him as strange and distant. His behavior meets the criteria for abnormal, Nash is suffering from auditory and visual hallucinations and a distorted perception of reality. John Nash believes that Parcher, the US government agent, is relying on his unique decoding ability to help detect the Russian’s messages in order to find the bomb planted by them in the United States. He also believes that†¦show more content†¦Question 3 There were no casual factors of schizophrenia presented in the movie. According to the researchers, schizophrenia is a â€Å"combination of genetics and environmental factors† (Joseph, G. 2016). Gene s are the framework for our bodies. Any changes in the instructions or gene mutations can increase the chances of an individual developing schizophrenia. In addition, family history is proven to increase the chances of getting it as well. Environmental triggers such as viral infections or improper nutrition before birth will greatly increase the chances of developing schizophrenia in early adulthood. It is researched the possibility that using certain drugs such as methamphetamines, LSD or even marijuana can increase the chances of developing schizophrenia. Question 4 John Nash was involuntarily admitted for treatment to a Psychiatric Hospital. His treatment included of insulin coma therapy and electroshock therapy five times a week for ten weeks. In each treatment, he received a high dose of intravenous insulin causing him to go into a coma due to the removal of glucose from his bloodstream. (PBS, 2015). The electroshock therapy was administrated without anesthesia causing him to h ave spontaneous severe seizures. After he was released from the hospital, Nash’s condition improved. He was able to normally function, having his thoughtsShow MoreRelatedA Beautiful Mind Review - Psychological Issues1523 Words   |  7 PagesMovie: A Beautiful Mind Psychological Issue: Schizophrenia 1) Using material from the text (or internet resources), describe your understanding of the disorder portrayed in the film. [This asks you to describe what someone with this disorder might really look like.] In the movie â€Å"A Beautiful Mind† directed by Ron Howard; the disorder that is portrayed by the character John Nash is schizophrenia. This brain disorder alters the normal mechanisms occurring in the brain. The best explanationRead MoreA Beautiful Mind By John Nash997 Words   |  4 Pages A Beautiful Mind Depicts the story of mathematical genius John Nash, and his battle with schizophrenia. When the audience is first introduced to Nash he is working to make a great discovery while attending graduate school. From the beginning, it is clear that Nash puts excessive pressure on himself to achieve this goal. Of course, his hard work eventually lead him to attain his objectives, but the stressful environment it created likely also triggered his schizophrenic tendencies. Although atRead More Sanity: Boundaries of the Mind Essay1493 Words   |  6 Pages Sanity: Boundaries of the Mind nbsp;nbsp;nbsp;nbsp;nbsp;The mind is a beautiful thing. The boundaries that someone can extend their rationality is different in each and every person. In Shakespeare’s Hamlet, the balance of sanity and madness is tested. Hamlet’s way of thinking is changed, but in a way that his personality is only a front. By looking at the different events that Hamlet overcame, we can observe the passion for acting that many readers do not come across; knowing the importanceRead MoreFor Colored Girls directed by Tyler Perry Essay1134 Words   |  5 PagesPerry, â€Å"He has taken Ntozake Shange’s 1974 choreopoem ‘For Colored Girls Who Have Considered Suicide/When the Rainbow is Enuf’ and both condensed and expanded it into a big-screen extravaganza assessing the black female experience in America† (OConnor 1). ‘For Colored Girls’ is an emotionally charged drama about the struggles facing the modern-day black women finding their voice in America. This master piece with an all-star cast of African-American women will be talked about for years to come. TylerRead MoreAqa Unit 1 Understanding and Producing Non-Fiction Texts June 20111755 Words   |  8 PagesQuestions: 1. What do you learn from Ben Leach’s article about the issues and concerns regarding the building of wind farms? (8 marks) 2. Explain how the headline and picture are effective and how they link to the text. (8 marks) 3. Explain some of the thoughts and feelings Claire Francis has during the storm. (8 marks) 4. Compare the different ways in which language is used for effect in the two texts. Give some examples and analyse the effects. (16 marks) Answers: 1. From Leach’sRead MoreRace Film : The Great And Only Essay10250 Words   |  41 PagesChapter One Race Films as a Genre in American Cinema â€Å"Most people pronounced his last name ‘Mee-show,’ though some who knew him insist it was ‘Mi-shaw.’ The correct pronunciation of his name is only the beginning of the ambiguities and mysteries associated with Oscar Micheaux† Patrick Mulligan—Oscar Micheaux: The Great and Only: The Life of America s First Black Filmmaker From the very beginning of the early stages in American cinema, African Americans had a presence on the silver screen. TheRead MoreJeanette Winterson Boating for Beginners3918 Words   |  16 Pagesfind her own identity in a word of distorted fictions that pass for unquestionable realities. To analyse the demystification of the rewritten history of the Genesis it is interesting to answer this question: How does Boating for Beginners question the way History is written? To answer this question we will firstly analyse fact versus fiction. And finally we will focus on deconstruction in Jeanette Winterson’s novel. To understand how Jeanette Winterson put on stage two groups of people, it isRead MoreNotes for Educating Rita2612 Words   |  11 Pages|In this elective students explore a variety of texts that deal with aspects of growing up or transition into new phases of life and a | |broader world. People encounter different experiences and respond to them individually. These personal experiences may result in growth, | |change or other consequences. Students respond to and compose a range of texts that illustrate different pathways into new experiences. | |They examine the features of texts that shape our knowledge, attitudes and beliefsRead MoreThe Concept of Death in Emily Dickinsons Poetry: An Analysis3177 Words   |  13 Pagesï » ¿Death in Emily Dickinsons Poetry Introduction Emily Dickinsons 19th century anti-sentimental death poetry illustrates the awful struggle she faced with her spirituality and the realities of life, death and despair. Her attitudes were compelled by a perplexity regarding the prospect of Immortality and the afterlife. Dickinson almost appears at times to see in Death the personification of Relief. In other poems, she seems to see Death as something frightening and demanding of ones faith. InRead More Subverting the Conventional: Combining Genre in Kellys Donnie Darko6339 Words   |  26 Pagesguidelines of genre while deciding the film of choice. A reason for seeing a Western is never because the genre has evolved from primarily racist films involving cowboys and Indians to movies that vindicate Indians and work toward demythologizing the old West. Similarly, broad generalizations of genre are constantly used to categorize film. Courtship-Romance Musicals or Rock Operas are often shuffled into the generic class of Musical, whil e the 1930’s films of Fred Astaire and Ginger Rogers, examples

Inner Journey Cosi Free Essays

William F Buckley quoted â€Å"If all difficulties were known at the outset of a long journey most of us would never start at all†. This quote relates to journeys, specifically to inner journeys with the intention that many journeys are difficult and if individuals knew how difficult the journey was going to be, then most of us would not even commence the journey. A journey is simply a movement from one place to another. We will write a custom essay sample on Inner Journey Cosi or any similar topic only for you Order Now Physical journeys are gateways to inner journeys, which is a journey of the mind and spirit. Inner journeys take place when an individual experiences events or is involved in relationships that act as a catalyst to gain greater understanding about themselves and the world. Inner journeys can be deliberately initiated, but is usually the result of new circumstances where the individual changes themselves or their perspective of themselves, others or the world. Cosi the play written by Louis Nowra, the poem from the stimulus booklet, The Road Not Taken, written by Robert Frost, the film Coach Carter, directed by Thomas Carter and the song lyrics At Seventeen by Janis Ian are all texts which show an inner journey has taken place where perceptions of an individual, others and the world has changed. In studying this concept of inner journey through these texts, my understanding of individuals, the world and myself has significantly been expanded and developed to a large extent, and I too have experienced an inner journey as my views of myself, individuals and the world has changed. In the play Cosi an inner journey takes place unexpectedly in the protagonist, Lewis. Lewis gets a job with mental patients directing a play and at first is apprehensive about working with mental patients, though Lewis learns to respect the patients and treat them as individuals. Nowra uses a range of techniques such as dialogue, contrast lighting and metaphors to show the inner journey and the change occurring in Lewis. The use of dialogue demonstrates the change in Lewis. Before Lewis began his inner journey he saw political issues more important than love and fidelity, ‘love is not so important nowadays’ Lewis says in Act 1. At the end of the play, Lewis’s priorities, attitudes and values have changed as he realises that politics is not as important as love and fidelity. In Act Two, Lewis says to Lucy about the play ‘its about important things, like love and fidelity’ revealing that his priorities have changed. Lewis’s catalyst to begin his journey was his need for money. He says in Act One ‘I need the money, Lucy’, but by the end of the play he has grown to love the patients, become friends with them and see them as human beings ‘they need me†¦I’m not going to let them down’, Lewis says to Lucy in Act 2. The contrast with Lewis, and Nick and Lucy highlights the change in Lewis, as Nick and Lucy do not change, and do not experience an inner journey as they continue to see the world in terms of politics, and never come to an understanding of the important things like love and fidelity. Some inner journeys do not result in a change, which is the case with the mental patients, though they do gain confidence and come out of their shells. Lighting is another way in which Nowra demonstrates Lewis’s inner journey, and his learning experiences. The play begins in a burnt-out theatre, it is dark, which is a metaphor for Lewis’ lack of awareness, and Lewis is trying to find a light. In the middle of the play, during rehearsals, the lights go out and Lewis and Julie kiss. The lights come back on which suggests a transition has taken place, that Lewis is no longer ‘in the dark’ and is now at similar levels of the patients, as he starts to see them as ‘normal’. The outcome for Lewis is that he gains understanding and learns a lot about himself, others and the world. My knowledge of inner journeys has expanded deeply, as I now know, not all people change extensively as a result of inner journeys, but learning experiences. The poem The Road Not Taken is an extended metaphor for life and the difficult choices we are faced with and must making during out life journey. The metaphor transfers the journey from a physical one. The persona is confronted with the choice of two roads, both fairly similar ‘two roads diverged in a yellow wood’, and must decide which one he wants to travel. This is similar to Lewis’s situation where he has to decide between politics, and true love and fidelity and which is more important. The persona, with ultimately choosing the one that was ‘grassy and wanted wear’ and the ‘ one less travelled by’. He wanted to break away from the norm and experience something new. This road may be more rewarding despite the fact it presents more challenges. The inner journey is depicted through the use of language techniques such as, extended metaphor, first person pronoun, repetition and symbolism. The use of first person pronoun ‘I’ shows that it is a personal journey where choices need to be made. The repetition of ‘I’ in the last stanza highlights the speaker’s solitude and that he is proud of the choice he has made ‘and I-I took the one less travelled by’, also emphasises that we are responsible for our own decisions on our own journey. It helps the audience connect to the poem and inturn reflect on their own inner journey experiences. Frost uses symbolism in the word in the first line of the first stanza in ‘yellow’ of the wood. This symbolises the season autumn and the autumnal time in ones life where time is running out and decisions need to be made, this demonstrates the start of his inner journey. The speaker wants to choose both roads but knows he can only decide on one road to travel, and has regret in ‘Sorry I could not travel both and be one traveller’, this is like many of life decisions. In the end, the persona is satisfied with the decision and the inner journey has transformed him into a unique individual and ‘made all the difference’. In learning about Frost’s poem, it has helped me understand the difficult choices we are faced with making everyday and how we wonder ‘what if’ even after the choice has been made. I have come to an understanding about the world as decisions we make today, have a huge effect on our future and what tomorrow will be like. It is evident that in Coach Carter an inner journey has taken place in the young characters, just like Lewis in Cosi. The film covers the story of Coach Ken Carter, a basketball coach given the job to coach a high-school basketball team, Caucasian and predominantly African American young, troubled and angry boys. Junior, Jason, Cruz, Worm and Kenyon are the only boys that change significantly, as a result of an inner journey. Like the mental patients in Cosi, Coach’s son Damien, who is also part of the team, goes on an inner journey but does not result in a significance change, only learning experiences. The director, Carters uses various techniques including characterisation, contrast, language and dialogue to show the boys inner journey taking place. Coach sets rules and guidelines for the boys to follow with basketball and school and if they do adhere there are consequences. ‘I took this job because I wanted to affect change in a special group of young men’ Coach says. Coach is the boy’s catalyst for their inner journey. Before the boys met Coach they were academically troubled as they were skipping classes as well as basketball practice and therefore losing a majority of their basketball games. Carter successfully uses characterisation of the boys throughout the film to show their alteration. Contrast is used in the language of the boys before and after their journey, to show that the inner journey has taken place to the audience. At the beginning of the film the boys used harsh, vulgar language, ‘nigga’ and ‘dog’. This is contrasted with their language at the end of the film, as they no longer use derogatory language instead, they treat people with respect. This is shown in the language when they refer to Coach as ‘sir’. The boys eventually reach their expected grade point average and win all their basketball games. The boy’s alteration is shown through dialogue with the boys and Coach. At the beginning of the film, Worm rudely asks Coach ‘are you some country church nigga? ’. This dialogue is compared with the dialogue at the end ‘Sir, I just want to say thankyou, you saved my life’, Worm tells Coach. This shows that Worm’s inner journey was a success. Coach tells the boys ‘I came to coach basketball players and they became students, I came to teach boys and they became men’. This dialogue of Coach shows the boy’s transformation from boys to men. The boys had two paths to choose from, like the persona in The Road Not Taken. The boys chose the path that was most difficult, as it would require them to work and study hard in school. Coach said ‘I promise to do everything in my power to get you to college and a better life’, and that’s exactly what he did. At the end of the film, the boys lost their championship, but they ‘achieved something that most people spend their whole lives trying to find, that ever-elusive victory within’. The boys learnt that there is much more in life than winning basketball. Watching this film has helped me to understand that a relationship can act as a catalyst for inner journeys, and can have a significant effect on an individual’s life. At Seventeen, is a song and an example of an inner journey and how inner journeys can change an individual’s perception of things or people. The inner journey in this text is the journey of growing up and seeing life from a different perspective. It is Ian’s reflection of her teenage life at ‘seventeen’, the pains of growing up and what it was like being unattractive and unpopular when ‘names were never called when choosing sides for basketball’. This song was recorded when Ian was twenty-four, by then she was older and wiser. In Ian’s younger years she was not socially accepted and back then to her, it meant everything to be a ‘beauty queen’. Through the use of techniques such as dialogue, first and second person, symbolism and past and present tense, Ian is able to emphasise her inner journey. Ian’s experiences of ‘lacking in the social graces’ and ‘inventing lovers on the phone’ are revealed through dialogue. This technique highlights she was once different and uneducated by the ways of popularity and lived in an unreal world to appear popular to society. Her journey has transformed her into a mature adult and ‘it was long ago and far away’. She has now developed as a person because of her experiences as a teenager. The use of both first and second person lyrics in ‘I learned the truth at seventeen’ and ‘those of us with ravaged faces’ makes the song more personal and shows delve into the personas deepest thoughts, as she recalls them and allows the listener to identify with how she is feeling. It helps the listeners to empathise and connect with the song as many teenagers today are experiencing a similar inner journey of acceptance and adolescence life. Ian has used symbolism in ‘ugly-duckling girls like me’, and the implication here is that she turns into a swan eventually, which symbolises that she grows into a well-accepted human being. This change highlights that an inner journey has occurred as Ian has learnt to accept herself and that there is more to life than looks. The technique of past tense used in ‘called’ and present tense in ‘call’ is used by Ian to reflect and show her perspective changing over time, as she has travels on the inner journey of life. At Seventeen articulates that as you get older you view life differently because of your past experiences and inner journeys. These composers have each explored the concept of inner journey through various techniques to highlight the inner journey taken place. In studying these texts my understanding has been developed has expanded. I have acknowledged that inner journeys are an important part of everybody’s life and this allows individuals to gain greater understanding about themselves, others and the world. How to cite Inner Journey Cosi, Papers

Foundation of Taxation Law Residency and Taxpayers

Question: Describe about the Foundation of Taxation Law for Residency and Taxpayers. Answer: 1. Issue By considering the given situation and the facts regarding English resident Fred who has arrived in Australia with his wife to discharge his professional obligation, the pivotal aim is to opine on the underlying tax residency status for him by considering the relevant statutes. Rule For the determination of tax residency of individual taxpayers, TR 98/17 prescribes the following four residency tests to be used on an annual basis by the taxpayers (Nethercott, Richardson Devos, 2016) Domicile Test This is used only for residents of Australia since one of the pre-conditions is that the given taxpayer under assessment should have Australian domicile. Additionally, the location of permanent residence for the taxpayer should not lie outside Australia (Barkoczy, 2015). Superannuation Test This is used only for tax residency determination of Australian government employees who tend to serve abroad. The essential condition that needs to be met is contribution to select superannuation scheme (Coleman, 2011). 183 day Test This is used only by foreign resident currently in Australia. Two conditions need to be satisfied as listed below (CCH, 2014). A stay period of minimum 183 days in Australia for the taxpayer. Taxpayers willingness to settle in Australia going ahead. Resides Test The following factors are considered pivotal for determination of tax residency of foreign residents (Gilders et. al., 2015). Nature of ties in the professional and personal field that the taxpayer maintains in Australia. Extent of visits to the country of origin along with the underlying intent and duration. Extent of significance of the purpose with which taxpayer has come to Australia. Application In case of Fred, owing to his foreign domicile and employment with England based employer, domicile test and superannuation test are ruled out. Thus, the remaining tests need to be performed for Fred. 183 day test The condition regarding minimum stay period of 183 seems to be adhered to by Fred owing to 11 month stay. However, the intention to settle in Australia seems lacking as Fred has refrained from making any investment in fixed asset in Australia and continues to hold the home in England. Thus, due to the latter condition not met, the test is failed. Resides Test- The test is passed considering the following factors. Employment of 11 months which is still expected to continue further is a significant purpose to visit Australia. Fred has not gone to England even once during the 11 month period and also his behaviour during stay in Australia is not different from that exhibited in England. Conclusion Based on the above arguments, it is apparent that Fred manages to satisfy a residency test and hence is Australian tax resident. 2. Californian Copper Syndicate Ltd v Harris (Surveyor of Taxes) (1904) 5 TC 159 The Californian Company acquired a land containing a copper mine but could not commence the mining operation on the land as they were short in the working capital. The investors knew about the fact that they would not be left with the requisite fund, after spending such a huge amount for acquiring the mine before making the decision to buy land. Company sold the mine to other competitor mining company and received shares in that company as compensation. The saleable value of the acquired shares was high and the derived profit was much higher than the amount they used for acquiring of the mine. The company made claims that it was only shifting of one asset with another and thus, they would not be liable for income tax on the received gains (Sadiq et. al., 2016). The tax commissioner pronounced that the gains from the shares would be assessable for taxation. Company appealed in the court against the verdict of the tax commissioner. The court believed that the gains from the liquidation of the companys ownership would be assessable for taxation as profit intent was present before the purchase of land and mining use was never intended. Hence, the transaction was of isolated nature with the profit intention on the part of the investors (Deutsch et. al., 2016). Scottish Australian Mining Co Ltd v FC of T (1950) 81 CLR 188 The Scottish Mining Company bought a mine with the focus of coal mining. The company constantly mined the land and the process was continued for multiple years stretching into decades. It was observed that the coal content in the land was exponentially decreasing and after some time the land could not be mined further. Therefore, the mining operation was closed on the land and it was of no use to conduct any other business activity due to amorphous structure. Company liquidated the mine, after undertaking several requisite development actions like roads, plots, parks, school, and hospital and water supply and so on. Considerable profit was received by the investors from the mine land liquidation. The matter landed into court, where it was advocated that the company performed the central work i.e. coal mining for years and when the land was of no use then only, the investors liquidated the land. It was also stated on behalf of the investors that the land development was not with the i ntent of maximizing the profit. The activities were requisite to convert the amorphous land into residential place. Hence, it was just realisation of the asset in the most effective manner possible. The court accepted the claim of the company and announced that the profit would not be assessable as it was realisation of the asset (Jade, 2016). FCT v Whitfords Beach Pty Ltd (1982) 150 CLR A beach front land was purchased by the given company, which was used for drying of the fishing shacks and other fishing related equipment. The owners decided to alter the fishing business and finally liquidated the shares of the company to three companies. The basic functions of the companies were land development and land trading for higher profit. These companies wanted a beachfront land property and thus, bought the fishing company with the main focus of deriving the profits from the beach front land. Companies modified the old article of association of the company. Plethora of land development activities were started on the land and finally, the newly constructed plots were sold and caused sizable profits. The court opined that the companies acquired the fishing company especially for the beach front land so that the beach side land could be developed and then liquidated for higher gains, same had been introduced in the article of association of the company. Therefore, these bus iness actions of the taxpayers caused the tax accessibility on the received proceeds under the ordinary income scheme of ITAA, 1936 (CCh, 2016a). Statham Anor v FC of T 89 ATC 4070 A piece of deceased estate farm land was given to Statham Anor, which was originally used for agriculture. A small cattle firm was started by the taxpayer on this land. However, during its initial stage the business became abortive and caused reasonable loss to the taxpayers. They were also facing financial struggles and required funds to support even their living expense. They did not have enough funds to commence any other business on the land and thus, subdivided the farmland into smaller plots and without advertising, liquidated the plots to prospective buyers. The taxpayers articulated that the monetary issues forced them to sell the farm land and thus, the gains should not be assessable for tax. The court agreed with the request made and passed the judgement that the land liquidation resulted due to the failure of the business and due to the shortage of funds to sustain the livelihood. There were neither the land development activities nor the business action on the part of th e taxpayers. Therefore, the gins would be termed as capital receipts and not assessable for income tax (CCh, 2016b). Casimaty v FC of T 97 ATC 5135 The taxpayer received a part of farm land from his father for conducting the farming business. He undertook sizable loan from the bank basically for dual purpose, for fencing around the land and to start the farming. The production from the farming was not much, due to drought in the same year and caused insignificant income to the taxpayer. The taxpayers had taken sizable loan at high interest rate, which was increasing debt related liabilities on him. High financial debt and low income from the farming caused high stress and weakened the health of the taxpayer. In order to resolve the issues, he decided to liquidate the land. Since, he did not want to liquidate the whole farm land and took more loans to make subdivision on the land. A huge block of the land was sold and the earned gains were consumed to repay the loan amount. Moreover, the remaining block of the land was used for farming by the taxpayer. The honourable court passed the verdict that the liquidation of the portion of the land would be categorised under realisation of the capital asset as there was no profit intention of the taxpayer behind the sale. Additionally, the taxpayer continued his traditional farming occupation on the remaining block of the land. Therefore, the gains would be considered as capital income and non-assessable for income tax (CCh, 2016c). Moana Sand Pty Ltd v FC of T 88 ATC 4897 The given company purchased sand mine to carry the sand mining business. The essential work permits were also acquired from the municipal corporations by the company. After some time of steady mining, the sand reserves were finished and further sand mining could not be performed. Hence, the company decided to sell off the mine land. In regards to maximize the sale revenue, several value enhancement actions were carried on the land like plots, roads, parks, hospitals, water supply, churches, sewerage plant unit and other requisite service were installed. These developed plots were sold to premium buyers and derived reasonably high revenues. Company made various claims that the land was of no use and thus utilized by selling (Coleman, 2011). The court overruled the claims of the company and believed that the property was acquired for sand extraction not for land business. However, company invested a sizable amount just to develop the land. The instalment of the services on the land was conducted so that higher revenues could be generated. Therefore, the revenues from sale would be assessable for the income tax (Barkoczy, 2015). Crow v FC of T 88 ATC 4620 Any repetitive course of business action would cause ordinary income that would be chargeable for income tax in the accordance of the Income Tax Assessment Act, 1936. The taxpayer Crow had performed the same action as he acquired a five block land from borrowed amount and commenced the farming for very limited time and then started development actions on the bought land. Fifty one sub-blocks were formed from this five block land and sold to retail customers. This activity was continued for many years as new land was bought and then sold to buyers at higher price after carrying some development activities. The central business strategy of the taxpayer was to buy the land, make subdivision and finally sell to buyers. The commissioner stated that the business motive of the taxpayer would be considered for tax accessibility. The taxpayer claimed that he sold the land in regards to repay the loaned amount. The matter was taken to court, where court rejected the claims and passed the verdi ct that the repetitive action of land trading and division was clear sign of carrying the land trading business. Hence, the proceeds from the sale would be assessable for income tax (CCh, 2016d). McCurry Anor v FC of T 98 ATC 4487 The taxpayers acquired a land parcel, which already had few old unstructured buildings. Three townhouses were constructed on the purchased land by availing borrowed funds. Advertisement was also made for the sale of the townhouse. Irrespective of this advertisement, the townhouses could not be sold. They decided to keep the townhouses for the time being and sold when they would receive the expected amount. Moreover, one townhouse was used for personal residence by the taxpayers. After a year, the townhouses were sold as per their expected profits. It was cited on behalf of the taxpayers that the gains should not be considered under the outlines of the ordinary income of income tax. The honourable court passed the decision that the arguments of the taxpayers were not valid. Since, their intention was to derive higher gains, and with the same, they constructed new townhouses. Additionally, they conducted advertisement to sell the townhouses. They kept the townhouses for a year so that higher returns could be achieved. These systematic business actions would lead to tax liability on the taxpayers (CCh, 2016e). References Barkoczy,S 2015,Foundation of Taxation Law 2015,7th eds., CCH Publications, North Ryde CCh 2016a, FC of T v Whit fords Beach Pty Ltd (1982) 150 CLR, Available online from https://www.iknow.cch.com.au/document/atagUio549860sl16841994/federal-commissioner-of-taxation-v-whitfords-beach-pty-ltd-high-court-of-australia-17-march-1982 (Accessed on September 18, 2016) CCh 2016b, Statham Anor v FC of T 89 ATC 4070, Available online from https://www.iknow.cch.com.au/document/atagUio544343sl16788832/statham-anor-v-federal-commissioner-of-taxation-federal-court-of-australia-full-court-23-december-1988 (Accessed on September 18, 2016) CCh 2016c, Casimaty v FC of T 97 ATC 5135, Available online from https://www.iknow.cch.com.au/document/atagUio539843sl16716249/casimaty-v-fc-of-t-federal-court-of-australia-10-december-1997 (Accessed on September 18, 2016) CCh 2016d, Crow v FC of T 88 ATC 4620, Available online from https://www.iknow.cch.com.au/document/atagUio545564sl16800674/crow-v-federal-commissioner-of-taxation-federal-court-of-australia-17-august-1988 (Accessed on September 18, 2016) CCh 2016e, McCurry Anor v FC of T 98 ATC 4487, Available online from https://www.iknow.cch.com.au/document/atagUio539084sl16707683/mccurry-anor-v-fc-of-t-federal-court-of-australia-15-may-1998 (Accessed on September 18, 2016) CCH 2014, Australian Master Tax Guide 2014, 52nd eds., Wolters Kluwer, Sydney Coleman, C 2011, Australian Tax Analysis, 4th eds., Thomson Reuters (Professional) Australia, Sydney Deutsch, R, Freizer, M, Fullerton, I, Hanley, P, Snape, T 2016, Australian tax handbook 9th eds., Thomson Reuters, Pymont Gilders, F, Taylor, J, Walpole, M, Burton, M. 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