The Benefits of Book Report

The Benefits of Book Report To begin with, you'll need to create a book report outline that follows the normal book report format. Examples of book report formats ought to be used dependent on the kinds of templates they are. The examples of book report formats can be employed by different individuals based on the sorts of the examples. The below-listed examples of book report format are certain to aid you with such issues. The Ugly Side of Book Report Take into consideration how you feel when you read some portions of the book to find a sense of the tone. Regardless of what literary work you must review. One of the things which separates college papers from the book reports which people will write in middle school is the very simple truth that college papers have a tendency to concentrate on ideas to a large extent. There's nothing impossible for students, but when it has to do with time, they might become frustrated. The writing and data quality is quite different and I wish to determine a more equitable system. When reading nonfiction books, concentrate on identifying the key ideas, be prepared to speak about them. Writing a book report can be an arduous task which requires you to take care of a massive amount of data in a comparatively modest space. Now, write down a quick collection of topics that you're semi-familiar with. There is almost always a most important idea and many secondary ideas in a book and you only have to search for them. Before you speak about your own thoughts, however, be certain to establish what the theme is and the way it appears in the story. Explain just what theme you are going to be exploring in your book report. You may simply select a theme that appears to be absolutely the most important or the one you enjoy the most and attempt to bring some of your thoughts to emphasize the topic. Life After Book Report Finishing up that report in the next steps is much easier. Distribution After all else is completed , it's time to receive your report to market. Book report templates will be able to help you in writing a book report easily and in short moment. Make sure you use loads of examples from the book to back up your opinions. Book reports are like book reviews but there are a few important differences. Furthermore, they are not real-world writing tasks. The book report might be the most dreaded elementary classroom assignment of all moment. The very first principal paragraph is a concise overview of the book, organized in the exact order as the book itself. Middle grade-level book reports will give the fundamental facts about a book, a review of the plot, and a few comments about the student's opinions and impressions. Next you'll offer a concise plot summary. You should place one particular sentence overview of the full work in the previous line of introduction. The use of the funding body in the plan of the analysis and collection, analysis, and interpretation of informati on and in writing the manuscript ought to be declared. All manuscripts must incorporate an Availability of information and materials' statement. Book reports are a large part of the curriculum. Writing a book report is a typical activity students are expected to go through today. In the event you should assign a book report to be written about the principal character, it ought to be explained that characters are the men and women in the story. Therefore, whenever your children want to understand about characters, they must be careful they don't believe everything they say. The 2 characters are from various villages. You might analyze the characters or themes of the job. Book reports are typical tasks for college students that help to estimate their writing, analytical, and critical thinking abilities. Below you will discover a couple of writing hints, which can help you a fantastic thing. The expectations for high school students are likely to be higher when it has to do with book report templates. Therefore, they often seek book report help in order to understand how to write one. You have to identify if a part of the book is related to its context or merely an easy side story. For instance, you can locate a sentence that clearly describes the key setting in the book like, the castle was gloomy and made from huge grey stones. You are able to compare the book in regard to others you've read. Instilling a love of reading in your son or daughter is among the best gifts you can give them inside their life. When some people today believe there's no one to speak to but there always is a person who would like to provide help. The far better prepared men and women are to address problems, the more likely they should be in a position to achieve that. So How About Book Report? The very first step towards book report writing is to select a book and read it. The American writers working with Ultius may have understanding of the book you are consi dering for your book report. It is possible to download blank book reportto guide you through the procedure for writing. There's more than 1 approach to finish a book report. It is the answer. A book report is a lot more than only a book summary with a very good introduction. It includes a short summary regarding the contents of a book along with your own opinion on it. A Secret Weapon for Book Report If you can't afford to purchase the book, you may read it online at no cost at bestlibraryspot.net. The sale copy of your eBook should not be exceedingly elaborate. Information like ebooks are simple and fast to create and you don't need to fret about keeping up with inventory since it is limitless. What you're able to give out for free together with your eBook is additional information regarding your merchandise.

The Myers Briggs Personality Test - 1343 Words

For each of us, knowing our personality type and temperament allows us to leverage our strengths and to recognize areas of weakness. This can also be extended to our interactions with others, so that we attempt to recognize the personality and temperaments of those around us, i.e. Typewatching, in order to facilitate more efficient and effective communication. In so doing, we can become better employees, managers, spouses, children, and, ultimately, for the Christian, more like Christ. The Myers-Briggs Personality Test can provide a general overview of one’s personality type as a starting point to positively influence organizational behavior. Myers-Briggs Personality Test Project For each of us, knowing our personality type and temperament allows us to leverage our strengths and to recognize areas of weakness. This can also be extended to our interactions with others, so that we attempt to recognize the personality and temperaments of those around us, i.e. Typewatching, in order to facilitate more efficient and effective communication. In so doing, we can become better employees, managers, spouses, children, and, ultimately, for the Christian, more like Christ. According to Kroeger, Thuesen Rutledge (2002), â€Å"there is practically no limit to the applications of Typewatching at work, from individual problem solving to restructuring entire companies† (p. 9). Requirement 1 This exercise has allowed me to characterize my overarching preferences in the fourShow MoreRelatedThe Myers Briggs Personality Test1378 Words   |  6 PagesFor the Myers Briggs personality test I am an ISTP when I am stress and when I am at my best. I was surprised with these results due to the fact that my freshman year in the Harold Leadership Academy I was required to take the Myers Briggs assessment and scored the letters INFJ. I find myself leaning more towards INFJ because the test was at least seventy-five questions. When reading the definitions of ISTP and INFJ I find that I would agree with my personality having a little bit of both. The MyersRead MoreThe Myers Briggs Personality Test1369 Words   |  6 PagesThis paper describes the results of the Myers-Briggs personality types of extravert, intuitive, thinking, and judging (ENTJ). These personality results identify potential careers and occupations, communication types, and partner compatibility informat ion. The research will describe the validity of each personality trait and the characteristics associated with the personality of ENTJ. Additionally, the research is beneficial for my career to gain an understanding of how I can apply my strengthsRead MoreThe Myers Briggs Personality Test1278 Words   |  6 Pagesthe Myers-Briggs personality test was created; to understand diversity and help us learn and become better individuals to the world at large. This paper evaluates the results of my Myers-Briggs test and how it applies in my personal life and career. Furthermore, I discuss what I have learned and how it it would benefit me in the future. ïÆ' ¼Needs work The Myers-Briggs personality test is designed to categorize human personality and behavior. Based on Carl Jung’s theory, Katherine C. Briggs and herRead MoreThe Myers Briggs Personality Test768 Words   |  4 PagesLindsey Osbon Mrs. Brennan English II H - 6th 5 September 2014 Lindsey Madison Osbon: The Supervisor Who would have known that four letters can describe a person in complete detail! The Myers Briggs Personality Test can explain your own personality better than you ever thought you could. My personality falls under ESTJ, which stands for extraverted, sensing, thinking, judging. ESTJ s are usually hard workers that use logic and tradition to complete things efficiently while staying organizedRead MoreThe Myers Briggs Personality Test1478 Words   |  6 Pagesweek of class, we were asked to complete the Myers Briggs Personality test, and then to read up on our results. Once I had completed the typology â€Å"test†, I received my results in the form of four letters: INTJ, and afterwards, I decided to view what the four letters represented. Likewise, once I had begun to read the explanation provided by the website, I found that I was agreeing with several of the sentiments, as I felt it not only described my personality to near perfection, but also for the reasonRead MoreT he Myers Briggs Personality Test1166 Words   |  5 Pagesdevices attempt to tell us our personalities, or our combination of traits and behaviors that make up who we are. However, psychologists today deviate from those unsubstantiated methods and have concocted various personality tests that give us a better understanding of who we are. One such test is called the Myers-Briggs personality test. Based on theories by Carl Jung, but primarily created by Isabel Briggs Myers and her mother, Katharine Cook Briggs, the test gives people a standardized surveyRead MoreMyer Briggs Personality Test : Myer1516 Words   |  7 Pages Myer-Briggs Personality Test When taking the Myer-Briggs personality test I was somewhat nervous about my results because I was learning about myself answering the questions even before I completed the assessment. My results for the personality assessment were INFJ which means introverted intuitive feeling judging. According to the humanmetrics article, INFJs are distinguished by both their complexity of character and the unusual range and depth of their talents. The article also suggests theyRead MoreThe Myers Briggs Personality Test923 Words   |  4 Pagesto God that he gave me stubbornness when I know I am right†. John Adams, like myself was introverted, intellectual, thinking, and judging, or an INTJ on the Myers Briggs personality test. Like all INTJs, Adams was stubborn and flouted the ideas of others that he did not agree with. By using my results from the Meyers Briggs personality test, I can examine how I react to certain things and use this to improve my Spirituality, my relationship with God, and ultimately my relationship with others throughRead MoreThe Myers Briggs Personality Test2071 Words   |  9 PagesThe Myers-Briggs Personality Test is discussed in two steps. In Step 1, the results of my Myers-Briggs Personality test are discussed while going into detail about each letter. Real life examples are provided for context of each letter. The weaknesses of each letter are also discussed. In Step 2, the lessons learned about how it relates to organizational behavior and to my specific organization are discussed. Project 1: Myers-Briggs Personality Test Discussion The Myers-Brigg Typology test is designedRead MoreMyers Briggs Personality Test : Evaluation997 Words   |  4 Pagesweek’s assignment will focus on Myers-Briggs personality test, which will include results from the Jung typology test. I have learned that my Jung Typology results is a ENTJ which put me in the Executive type of leadership position. ENTJ I will discuss ENTJ personality as a whole and the meaning of each letter within the results. Finally I will touch up on what I have learned as a whole and how to improve myself within my organization. ENTJ ENTJ according to Myers-Briggs are naturally born leaders and

The Epidemic Of Botswana, South Africa Essay - 1282 Words

1 Today, in the world, especially African Countries in the South are facing an epidemic that has gone completely ignored by their very own government. Instead of proposing policies directed towards reducing the amount of HIV/AIDS cases that continue to rise each year, they have chosen to implement failed policies or none at all. Countries that have attempted to enact government policy to try to decrease the spread of the epidemic has ultimately failed in a broad sense. The epidemic is known as the Acquired Immune Deficiency Syndrome (AIDS) and the virus Human Immune Deficiency Virus (HIV) (†¦). For this research paper, the countries of Botswana, South Africa, and Zimbabwe will be each contrasted to Rwanda. the Southern African Countries’ mentioned previously HIV/AIDS rates are among the highest in Africa because of the lack of government action; whereas Rwanda’s rate of infection is among the lowest. Questions that should be answered by the end of this research pa per will be, â€Å"Which Southern African Countries’ policies are more effective and why are some more effective than others? Is this perhaps a measure of state capacity?† Before one is able to fully grasp an understanding of the rapid spread of this disease or is able to grasp the understanding of the failed policies of each African Country, it would best serve one to know the basic background of the countries of Botswana, South Africa and Zimbabwe. Basic knowledge of each country, Botswana, South Africa, andShow MoreRelatedMedical Schools Are Lesotho And Swaziland890 Words   |  4 PagesThe only two Southern African countries that do not currently have medical schools are Lesotho and Swaziland. These two countries are both landlocked within South Africa so they may utilize the medical schools in South Africa. When looking at the class sizes, it can be observed that most countries with medical school in South Africa do not produce more than 100 doctors a year. This leaves an extreme need for more doctors in the area because their ratio of doctors to patients is so minute. In comparisonRead MoreReligion And Africa By Jenny Trinitapoli And Alexander Wienreb1414 Words   |  6 PagesIn the book Religion and AIDS in Africa by Jenny Trinitapoli and Alexander Wienreb, describe the role that religion plays in interpreting, preventing, and coping with HIV/AIDS in sub-Saharan Africa. In my view, the variation across countries in Sub-Saharan Africa (SSA) is due, in part, to different health care and political/government systems. The variation that is seen in healthcare across SSA, where Botswana where programs and access to antiretroviral therapy compared to Zambia. The other variationRead MoreDva 15011489 Words   |  6 PagesDVA 1501 Two-thirds of all people infected with HIV live in sub-Saharan Africa, although this region contains little more than 10% of the world’s population. AIDS has caused immense human suffering in the continent. The most obvious effect of this crisis has been illness and death, but the impact of the epidemic has certainly not been confined to the health sector; households, schools, workplaces and economies have also been badly affected. As the HIV prevalence of a country rises, the strainRead MoreThe Invisible Cure By Helen Epstein Essay1855 Words   |  8 PagesHIV/AIDS rate is so high in Africa compared to the rest of the world. Through the book, she gives us an account of the disease and the struggles that many health experts and ordinary Africans went through to understand this disease, and how different African countries approached the same problem differently. Through this paper, I will first address the different ways Uganda and Southern African countries, South Africa and Botswana in particular, dealt with this epidemic, and then explain how we canRead MoreAids in Africa Essay 211127 Words   |  5 PagesAfricas AIDS Epidemic Acquired Immune Deficiency Syndrome (AIDS) has become an epidemic for many underdeveloped regions. Although it does exist in the developed nations, it is more prevalent in places like South America, Asia, the island countries and most heavily of all Africa. There are many aspects to the problem of AIDS in Africa. Public health departments lack the resources to treat patients properly and to control the epidemic through education. Thirty-three million people have AIDSRead MoreColonization in Botswana1606 Words   |  7 PagesThe Impact of Colonization in the Country of Botswana Botswana’s peaceful transition to independence was unique and historical on the continent of Africa; yet Botswana’s road to a stabilized government and economic success lack perfection. Unlike any other country in Africa, Botswana applied for their independence from the British and their request was accepted. Simultaneously the British became the protectorate over Botswana territory at the request of the Tswana chiefs. According to GretchenRead MoreThe Suburban Zip Code 402231136 Words   |  5 Pagesadvancing to the next stage: Population decline. Botswana population Pyramid Botswana is a landlocked country located in Africa, bordered by: South Africa, Namibia, Zambia, and Zimbabwe. It has been one of the fastest growing economies in the world due to an abundance of diamonds in the land. However, the life expectancy here is only about 54 years old because of the vast AIDS epidemic that is going on in certain parts of Africa and all around the world (â€Å"Botswana†). Also, poverty and unemployment are stillRead MoreHiv / Aids And Aids1356 Words   |  6 Pagesâ€Å"Introduction to HIV/AIDS†). Proved to be originally from Sub Saharan Africa (S.S Africa) region, HIV/AIDS has spread throughout not only the S.S. Africa, but it eventually becomes the global disaster in the late 20th century (Gus). HIV/AIDS has gained attention from the media when the death many patients by the new emerging disease is reported in Europe and US (Satpathy 27). However, these cases directly refer to S.S. Africa because infected patients either are originally from o r have travelledRead MoreThe Epidemic Of Sub Saharan Africa855 Words   |  4 Pagesworld as a whole should be mortified by what is happening in Sub-Saharan Africa. In places like Swaziland, Botswana, Lesotho poverty, crime and systematic corruption are the tinder for the fire that is the HIV epidemic in Africa. Of the 35 million people living with HIV in the world, 19 million do not know their HIV-positive status. Adolescent girls and young women account for one in four new HIV infections in sub-Saharan Africa. Women are much more vulnerable to HIV, tuberculosis and hepatitis B andRead MoreAids : A Relatively New Disease1743 Words   |  7 PagesAIDS in South Africa AIDS is a relatively new disease that emerged in the 20th century. It has spread to all parts of the world and claims millions of lives each year. One of the countries that has been impacted the most is South Africa. There are 6.1 million people living with HIV and around 370 000 new cases a year, according to the UNAIDS Global report from 2013. Though major cities like Jonesburg are vastly developed, much of the country still remains rural, which aids in the spread

Taxation Law Residence and Source

Question: Discuss about the Taxation Law for Residence and Source. Answer: Residence and source Discuss whether Fred is a resident of Australia for taxation purposes. Fred, who is an executive of a British corporation has come to Australia to establish a branch of his company. Being on a designated post, he thinks that he must stay in Australia for a period of 12 months according to the law to establish his company in the country. So, he leases a residence in Melbourne for 12 months. After a period of 11 months, he returned back to the UK due to ill health. During this period of 11 months, he received rent on his property in the UK as well as earned interest from investments made by him in France. Hence, in this case, it is to be determined that the income he earned in Australia would come under taxation purposes or not. In order to decide whether Fred is a resident of Australia for taxation purposes, particular factual situation must be considered. However, taxation law of Australia provides certain criteria under which, it can be determined whether taxation should be applicable on him or not. In common situations, a person is considered to be a resident of Australia for tax related purposes, if he/she; Leaves Australia on a temporary basis and does not settle in any other country Is a student from a foreign country and is enrolled in an Australian institution for a period of more than six months Is visiting Australia for a period of more than six months and stay at a same place during that period Migrate to Australia with an intention to stay permanently over here A person is considered to be a foreign resident for taxation purposes, if he/she is; Visiting Australia for a period of more than six months and remain travelling and working in various locations for most of the duration of residence Visiting Australia for vacations for a period of less than six months Leaves Australia permanently than taxation will be applicable from the date of departure from Australia(Australian taxation Office, 2016). After being informed about the residency criteria for taxation purposes in Australia, it can be determined that Fred went to Australia with an intention to establish a branch of his business over there and he stayed there for a period of more than six months i.e. eleven months. He has fulfilled basic requirement of the taxation law of Australia and can be considered eligible to pay taxes for the income earned by him in Australia. Moreover, he stayed at the same place which he took on lease in Australia for eleven months and received rent on his residence in UK. He returned back to the UK only because of his ill health, otherwise his intention was obvious to set up his business in Australia. Considering all these points, it is obvious that Fred is proved to be an Australian resident for tax purposes. Furthermore, under Tax implication laws of Australia, an Australian resident for taxation purposes has to pay taxes on all the income earned by him/her in Australia as well as in any other places of the World. Therefore, he must have to pay taxes on all the income he had earned from investments in France as well as from rent received by him on his property in the UK. Ordinary income Californian Copper Syndicate Ltd v Harris (Surveyor of Taxes) (1904) 5 TC 159 The matter of the case was to determine whether the taxpayer was assessable on the profits arising from the sale of the land or not. The decision of the Court of Exchequer was that the profits earned from the sale of the land was assessable for payment of taxes as it was assessed by the Surveyor of Taxes that the profits achieved were of an income nature. Since beginning, it was the intention of the taxpayer and he/she was making an effort to earn profit through sale of his copper-bearing land as he/she never had sufficient funds to mine the land. It was a trading transaction instead of simple substitution of one investment for another(Manyam, 2011). According to the verdict of Lord Justice Clerk, if the owner of an ordinary investment wishes to sale it and obtains more price than he invested on it, the increased price is not considered as profit measurable to pay income tax. However, if an act was done in carrying on or carrying out of a business, the increased value obtained from realisation or conversion of securities may be assessable (minterellison, 2010). Furthermore, the Court explained that if a person or an association of people deal in selling or buying a property in order to obtain profit from it, the gain received by them is liable to be assessed for Income Tax. While explaining the matter, Court stated that it may be difficult to determine whether the amount of gain received by realising a security is simply an enhancement of value or it is a profit received in an operation of business in carrying out a plan for making profit. Scottish Australian Mining Co Ltd v FC of T (1950) 81 CLR 188 The company carried on the business of mining coal on a land but, when the main coal seam on the land exhausted completely, the company decided to sell the land. To enhance its selling price, the company made expenditure on the land and in return received a good amount on its sale (Bitomsky, 1991). The issue raised in the court was that whether the sale would form a part of ordinary income or realization of capital asset. When the commissioner assessed the gains achieved from the sale of the land, he found that the company had engaged in the business of selling land and therefore, the profits achieved through such a business will be assessable under section 25(1) of the Income Tax Assessment Act (1936). However, the company argued that the profits earned from the sale of the land should not be assessable because the income earned through sale of land and the expenditure done on the land was only to realise a capital asset to receive best advantage out of it (High court of Australia, 1950). The court agreed with the statement of the commissioner and held the decision that the profits earned through sale of land were taxable as the intention of the company was to make profit by selling the land and that it was involved in the business of selling land (Jade, 2016). Hence, the profit received would be considered as an ordinary profit and assessable to tax. FC of T v Whitfords Beach Pty Ltd (1982) 150 CLR The company sold a land which was owned by it for domestic purposes by changing the zoning of land and developing it for residential purpose. The matter of issue was whether the profit received on the sale of the subdivided land was assessable for payment of tax over it or the intention of the company was to realise a capital asset. As per the decision of the Court, the company was accountable to pay taxes on the profit received from the sale of the land under section 25(1) of the Income Tax Assessment Act (1936) because the company was found to be carrying on the business of land development instead of only realising a capital asset. The court added that it is necessary for a company to determine its purpose and the purpose of this company was to be determined by the other three companies controlling it (Hart, 2007). After selling its shares to those development companies, purpose of the company transformed to be involved in commercial investments for receiving profits from domestic purposes. Moreover, the development over the land to make it beneficial for residential purposes was more than just the development of the existing asset. The Court applied various other decisions having similar context and held to the decision that the profit earned through the land should be considered to be assessable(CCH Austral ia, 2011). Statham Anor v FC of T 89 ATC 4070 This case was an appeal from a decision of the Administrative Appeals Tribunal in which, the disallowance by the respondent, the Commissioner of Taxation, was confirmed to an objection against assessment of tax payable for the year 1982. The applicants were the trustees of the estate of the deceased. The Commissioner calculated the tax which should be payable by the applicants and adjusted the income of the estate from the amount utilized in conflict during the proceedings. The matter of issue was that the applicants were arguing that the amount calculated by the commissioner was not a part of income and, the profit earned by selling the property was not the carrying in or carrying out of a business for profit and hence, was not the income assessable under Income Tax Act (1936). The arguments of the applicants in the Court were that in the beginning, the property was obtained for grazing purposes and not for property development investments. The owners afterwards decided to sell the land and continued to realise the land by sale after the death of the deceased. Moreover, they had no intention of venturing of capital in establishing a business. The Court made the decision that the appeal of the applicants against the income tax imposed on them for the year should be allowed and the objection against assessment of the profits be sustained. The Court further ordered the Commissioner to pay the applicants the cost of the appeal in the court(Wolters Kluwer, 2016). Casimaty v FC of T 97 ATC 5135 The dispute was related to a land where a taxpayer acquired a land of 998 acre. He had acquired the land from his father and in 1956; he bought another adjoining land of 40 acres. He started to do different businesses on the land with the help of his family (Jade, 1997). But, due to various factors such as ill health, growing debt and drought, he did not succeed in his businesses. He divided his land into eight divisions. Gradually, he tried to pay his debts by selling small portions of land and there was a time period when a large part of land was lost. Thus, the commissioner stated that the profits which were made by selling small portions of land came under the act of Income Tax Assessment Act 1936. The taxpayer argued on the statement that sale of the property came under capital asset realization and not under profit making or business scheme (cgw, 2010). Hence, the overall case was very different in nature from the regular cases where the taxpayer grabs other lands for business purposes. Instead, the taxpayer had sold his own land for paying his debts. The main aim of the person was to lessen the burden of debt. Other agendas included securing future as the health of the taxpayer was deteriorating. The decision was made in favour of the owner of the land. (Wolters Kluwer, 2016) The reasons for the verdict were the nature of land which was acquired through ancestors and was used for business and residential purposes. Moreover, taxpayer did undergo various approvals for the sale of land. Moana Sand Pty Ltd v FC of T 88 ATC 4897 The case involved taxpayer and concerned authorities where the taxpayer received an amount as surplus. The surplus was treated as an income by the commissioner and assessment of the commissioner was summoned by taxpayer. The taxpayer argued that the land was intentionally bought for the cause of resale and was just a circumstantial process. (Flynn, 1999) The taxpayer did purchase a land and was used for sand mining. With the completion of the resource in the land, the land was considered for sale. The land was sold by the taxpayer and the remuneration was tagged under income tax. (Cassidy, 1994) At last, the court provided the verdict favoring taxpayer that the land was not purchased with the intention of resale but as the circumstances, the intention of taxpayer to resell the land was justified. Court refused Dominant purpose test and encouraged dual purpose test. The property was fulfilling the requirements of the buying company and hence, the following transaction was put under revenue account. (Young, 2007) Moreover, the land fulfilled dual purpose. Thus, the profit which was made from reselling the land was justified and was declared as assessable by the honored court. VII. Crow v FC of T 88 ATC 4620 The case revolved around the accessibility of the income which was acquired through sale of land. The issue was that whether the remuneration which was gained by the party was an assessable income or not. The court noticed that there was an involvement of taxpayer in the repetitive and systematic transactions during the purchase of land. The same behavior was found during the sale of other properties with division of the purchased land (Prince, 2011). Hence, it showed the interest of the taxpayer in developing his business in terms of land development. There were enough evidences according to the court and it believed that the act of purchasing and selling land was due to the interest of earning profits(Smith, 2003). This type of income came under income tax act and the activities performed by the taxpayer cleared all doubts in the case. The verdict was totally dependent on the nature of transactions and thus, the decision was made by the court. It was stated that the taxpayer contin ued to earn profits due to such transactions and hence, such remuneration which was earned from the plotting and sale of land came under the section 25(1) of Income Tax Assessment Act, 1936. The court checked that whether there was a business activity involved in the nature of transaction. It was found out that the transaction was not isolated in nature and there was full involvement of the taxpayer in all activities. (ATO, 2001) Moreover, it was stated that there can be two types of gains and profits where the first one is categorized under the gains or profits through business transactions while the second type of gain or profit comes under remuneration which is the result of an incident in the activities of business. VIII. McCurry Anor v FC of T 98 ATC 4487 The above case was related to the involvement of a taxpayer in the sale of townhouses on his purchased land. The taxpayer purchased a land and constructed few townhouses on it. Later, he sold those townhouses and the land was used for the purpose of residence and selling. The commissioner in this case considered the act of sale of houses as an act of profit making and termed the remuneration as ordinary income. The court had to interfere in the matter, it was stated by the court that the only intention of the taxpayer for the purchase of the land was to yield profits and the activity was considered as a commercial act by the court. Hence, the income made from such lands would be reviewed as regular income. There was no evidence from the taxpayer of purchasing the land for the sake of investment and therefore, the gains from such sale of land cannot be considered as capital receipts. Moreover, the court assessed that the use of the property for purpose of residence would not be consid ered as, the sole purpose of purchasing the land was the redevelopment of land (CCH Australia, 2011). Further, the land was sold to earn higher profits after redevelopment. Hence, the intention of the taxpayer was questioned by the court and observing the recent acts performed by the taxpayer, judgment was provided. The intention of taxpayer was to earn high profits and thus, the income generated came under the act of ITAA, 1936. (Wolters Kluwer, 2016). References ATO, 2001. ATO Interpretative Decision. [Online] Available at: https://www.ato.gov.au/law/view/document?docid=AID/AID200155/00001 [Accessed 19 August 2016]. Australian taxation Office, 2016. Work out your tax residency. [Online] Available at: https://www.ato.gov.au/Individuals/International-tax-for-individuals/Work-out-your-tax-residency/ [Accessed 2016]. Bitomsky, G., 1991. The Concept of Assessable Income Has it Changed. Revenue Law Journal, 2(2). Cassidy, J., 1994. The Taxation of Isolated Sales under Section 25 (1) ITAA: TR 93/2 v Joint Submission. Revenue Law Journal, 4(1). CCH Australia, 2011. Australian Tax Casebook. CCH Australia Limited. CCH Australia, L., 2011. Australian Tax Casebook. CCH Australia Limited. cgw, 2010. ATO determines that developer of 22 lot subdivision does not have to register for GST. [Online] Available at: https://www.cgw.com.au/publication/ato-determines-that-developer-of-22-lot-subdivision-does-not-have-to-register-for-gst/ [Accessed 20 August 2016]. Flynn, M., 1999. Distinguishing between Income and Capital Receipts- a Search for Principle. Journal of Australian Taxation, 2(3). Hart, G., 2007. The Limited Impact Of Whitfords Beach In Urban Land Development. Revenue Law Journal, 17(1). High court of Australia, 1950. Scottish Australian Mining Co Ltd v FC of T. Jade, 1997. Casimaty, George v Commissioner of Taxation. Jade, 2016. JadeScottish Australian Mining Co Ltd. v Federal Commissioner of Taxation. [Online] Available at: https://jade.io/article/64663 [Accessed 19 August 2016]. Manyam, J., 2011. Taxation Of Gains From Banking and Insurance Businesses In New Zealand. Revenue Law Journal, 20(1). minterellison, 2010. Australian Tax Brief. minterellison, 9 Feb. Prince, J.B., 2011. Property Taxation: A Practical Guide to Saving Tax on Your Property Investments. John Wiley Sons. Smith, A., 2003. Property development Land and Property. Wolters Kluwer, 2016. CASIMATY v FC of T, Federal Court of Australia, 10 December 1997. [Online] Available at: https://www.iknow.cch.com.au/document/atagUio539843sl16716249/casimaty-v-fc-of-t-federal-court-of-australia-10-december-1997 [Accessed 19 August 2016]. Wolters Kluwer, 2016. McCURRY ANOR v FC of T, Federal Court of Australia, 15 May 1998. [Online] Available at: https://www.iknow.cch.com.au/document/atagUio539084sl16707683/mccurry-anor-v-fc-of-t-federal-court-of-australia-15-may-1998 [Accessed 19 August 2016]. Wolters Kluwer, 2016. Statham Anor v. Federal Commissioner of Taxation, Federal Court of Australia, Full Court, 23 December 1988. [Online] Available at: 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 2016]. Young, N.J., 2007. The Historical Significance of the High Court's Decision in Federal Court's Decision in Federal Commissioner of Taxation v The Myer Emporium Ltd. Melbourne University Law Review, 31, pp.266- 294.