Wednesday, August 26, 2020
Question: Examine about the Taxation Theory Practice Law. Answer: Living arrangement and source Realities of present contextual analysis In the current case structure the private status of individual is talks about Assesse is Kit perpetual occupant of Australia Accomplish citizenship of Chile Due to birth factor Working in Indonesia With the U.S. based organization Wards A spouse and two youngsters (living in Australia) All speculations are made in Chile nation Do have a private property possessed in Australia Law intractable for this situation The idea of duty residency is very unique in relation to the typical residency as portrayed by Australian tax collection law. The outskirt migration rules don't matter while alluding to the tax assessment residency. There are sure circumstanced which should be looked before deciding the tax collection residency of Kit- There may be a likelihood that an assesse can be charge occupant without being a resident of Australia or do have a lasting residency. Then again, individual do have changeless private status yet probably won't be a duty occupant. Assurance of expense residency may be reliant on specific laws and consistence. The individual needs to experience certain test and check to know its duty private status. This test is likewise alluded as lives test. The assesse will be viewed as occupant on the off chance that he fulfilled any of the beneath referenced conditions- Habitation test This test care for the way that where is evaluates lasting home or residence. Until and except if the assesse Kit can fulfill the division that he has perpetual home in nation other than Australia the duty officials will take occupant home in which Kits family is dwelling in Australia into represent home test (ATO, 2016). 183 days test If the Assesse unit is remaining for the greater part of the year in Australia than he would be viewed as occupant for tax collection purposes. Unit doesn't fall in multi day test as his visit or remain in Australian country is under 183 days in the earlier year for the reasons for the expense figuring (ATO, 2016). Superannuation test This test states for the people taking a shot at the sake of Australian Government or Commonwealth of Australia, in the nations outside the country. Assesse pack doesn't fall under this test as he is working for a U.S. based organization (ATO, 2016). Separated for the above test people are open to certain conclusion accessible under the area 26 AG which gives exclusion to the Australian occupants achieving certain pay from compensations and ventures from outside Australia. This exception is accessible on the way that the nation has DTAA concurrence with the country in which assesse is acquiring sure salary from various source and paying tax collection in separate nation. Perceptions from the above contextual analysis On the off chance that the assesse unit is inhabitant for the tax collection purposes in Australia than he will be at risk to pay burdens on the pay achieved by him around the world. He will be at risk to pay burdens on both pay and venture salary. However, in the event that the assesse isn't esteemed to be charge occupant of Australia than nil salary will be chargeable to burden as in the current contextual analysis. Standard salary No. Case laws Separate results or translation gave by the official courtroom 1. Californian Copper Syndicate Ltd v Harris (Surveyor of Taxes) (1904) 5 TC 159 Realities of the case The specific case law organsiation relates with the affiliation framed in the year 1901. The companys MOA expresses a reality that its goals are to buy a land in the California locale. Later on with the timeframe organization offered the land to another organization and achieved generous measure of income. Division dispute The dispute of the division is that the pay earned by the assesse will be chargeable to burden according to area 25(1) of the personal duty act. High court dispute The high court is of feeling that the organization was planning to procure the benefit to win the benefits from the offer of land beginning from starting period. As demonstrated by the companys financials it has been accounted for that the authoritative assets were never enough to do the mining work. Extreme point of the organization is go into exchanging exchange identified with land and gain the significant benefit. Accordingly the dispute of the division was held right (Manyam, 2011). 2. Scottish Australian Mining Co Ltd v FC of T (1950) 81 CLR 188 Issue identified with case law Citizen in the current case was holding a real estate parcel with point and goal to play out the mining industry. Region of the land was 1771 sections of land. By the mid 1920s the mining business has been winded up and organization turned out to be selling the land. To carry the land to most profitable circumstance streets and open government assistance foundations were created (Jade, n.d.). Office conflict The chief of annual duty is of feeling that the benefit achieved by the improvement of land will be assessed available salary High court conflict The official courtroom is of view that all the advancement exercises are done to get the land a circumstance that it surely can be auctions off. There is no benefit on improvement exercises (Jade, n.d.). 3. FC of T v Whitfords Beach Pty Ltd (1982) 150 CLR Issue of current case law Assesse in the current case law procured certain land with the point and goal to start angling business. Later on the endeavor was sold by advertisers of the gathering. It was offered to some framework organizations with the expectation of land advancement and accomplishes certain measure of benefit. In the wake of making certain improvement the came about land was sold at a high benefit (Jade, n.d.). Division conflict Personal duty office conflict is to charge on such income. High court dispute The seat of high court headed by three appointed authorities Gibbs CJ, Mason Wilson is of view that minor acknowledgment of capital resource while framing an organsiation doesn't switch the general reason considerably subsequent to making land improvement (Jade, n.d.). 4. Statham Anor v FC of T 89 ATC 4070 Realities of the case In the significant case law the assesse were the trustees of bequest recently possessed by an individual which is currently perished. The primary maxim of the proprietor was to play out a cultivating movement on the previously mentioned land. Later on half of the bit of the land was sold by the expired individual to the firm completely controlled and oversaw by its relatives. The action performed by the firm on the previously mentioned half land parcel was identified with raising cows and dairy cultivating. However, because of hardship, this movement endured misfortune and the particular part sold the segment of land (ATO, 2005). Office dispute Here office is of view that income produces out of continues of offer of land is a salary created in the customary course of business. Accordingly such salary will be chargeable to tax assessment Court conflict The courtroom is of dispute that benefits produced in the current situation are the income created isn't a salary of normal nature. This offer of land is after effect impact of consistent misfortunes caused by the homestead business (ATO, 2005). 5. Casimaty v FC of T 97 ATC 5135 Realities of the case In referenced case law the contention among the office and assesse is ashore Action see. Assesse was skilled a land from his dad and over the timeframe because of expanding obligation he made certain land improvement exercises and sold a segment of land (ATO, n.d.). Personal duty office conflict Branch of annual expense recognition is that the assesse ought to be charged to tax assessment under segment 25 (1) of IT act 1936. Official of annual duty that assesse business identifies with action of land sub-division. Choice given by official courtroom Head judge Ryan J. gave the choice that pay earned by the citizen will not be at risk to tax assessment obligation under segment 25(1) of IT act 1936. As the specific income is earned because of selling of part property of assesse (ATO, 2005). 6. Moana Sand Pty Ltd v FC of T 88 ATC 4897 Current issue for the situation law The citizen in the current case bought the land parcel. His intention behind that land bargain is to go into a portion of sand exchange. Later on government changed over the land into country locale and paid the suitable pay of $ 500,000 in the two sections. Beforehand when the assesse guaranteed that the land was to be used with the end goal of development when legislature of the locale wanted to mine the specific real estate parcel. Division dispute The chief of the Income charge is of the assessment that the specific action relates with the region and benefit age activity. In this way the sum earned by the organization added up to $ 500,000 will be chargeable to tax assessment. Court dispute In the current case law official courtroom supported the conflict of the office expressing that the sum earned by the assesse is in the normal course of business and in this manner alluded as conventional salary. It features the general expectation of assesse with the future intention to change over the land into a development procedure and learn the benefit (ATO, 2005). 7. Crow v FC of T 88 ATC 4620 Realities of the case Assesse normally buys property on the persistent stretches and further go into action of sub-division on a dull premise. Division conflict Division is of view that because of consistency in the idea of the business it features the idea of region business of assesse. Government court conflict The court upheld the view purposes of division and gave a choice that exchanges were made with the rationale to achieve certain business benefits. A movement performed by the assesse over the timeframe speaks to business salary earned by him. Along these lines it will be alluded as
Saturday, August 22, 2020
The Tiber River of Rome The Tiber is one of longest waterways inÃ Ã¢â¬â¹Italy. It is around 250 miles in length and fluctuates somewhere in the range of 7 and 20 feet down. It is the second longest stream in Italy, after the Po. The Tiber streams from the Apennines at Mount Fumaiolo through Rome and into the Tyrrhenian Sea at Ostia. The greater part of the city of Rome is toward the east of the Tiber River. The region toward the west, remembering the island for the Tiber, Insula Tiberina, was in Augustus XIVth district ofÃ Rome. Root of the Name Tiber The Tiber was initially called Albulula on the grounds that it was so white, however it was renamed Tiberis after Tiberinus, who was a ruler of Alba Longa who suffocated in the waterway. Theodor Mommsen says the Tiber was the normal interstate for traffic in Latium and gave an early guard against neighbors on the opposite side of the stream, which in the territory of Rome runs around southwards. History of the Tiber In times long past, ten extensions were worked over the Tiber. Eight spread over the Tiber, while two allowed entry to the island. Houses lined the riverside, and nurseries prompting the waterway furnished Rome with new foods grown from the ground. The Tiber was additionally a significant interstate for Mediterranean exchange of oil, wine, and wheat. The Tiber was a significant military concentration for a long time. During the third century B.C.E., Ostia (a town on the Tiber) turned into a maritime base for the Punic Wars. The Second Veientine War (437-434 or 428-425 B.C.E.) was battled about control of an intersection of the Tiber. The contested intersection was at Fidenae, five miles upstream from Rome. Endeavors to tame the Tibers floods were ineffective. While today it streams between high dividers, during Roman occasions it routinely flooded its shores. The Tiber as a Sewer The Tiber was associated with the Cloaca Maxima, the sewer arrangement of Rome, ascribed to lord Tarquinius Priscus. The Cloaca Maxima was worked during the 6th century B.C.E. as a trench, or channel, through the city. In light of a current stream, it was extended and fixed with stone. By the third century B.C.E. the open channel had been fixed with stone and secured with a vaulted stone rooftop. Simultaneously, Augustus Caesar had significant fixes made to the framework. The first reason for the Cloaca Maxima was not to steal away waste, but instead to oversee stormwater to dodge floods. Water from the Forum area streamed downhill to the Tiber through the Cloaca. It wasnt until the hour of the Roman Empire that open showers and restrooms were associated with the framework. Today, the Cloaca is as yet obvious and still deals with a modest quantity of Romes water. A significant part of the first stonework has been supplanted by concrete.
Wednesday, August 19, 2020
How Teen Self-Esteem Influences Risky Sexual Behavior Depression Childhood Depression Print How Self-Esteem Influences Risky Sexual Behavior in Teens By Nancy Schimelpfening Nancy Schimelpfening, MS is the administrator for the non-profit depression support group Depression Sanctuary. Nancy has a lifetime of experience with depression, experiencing firsthand how devastating this illness can be. Learn about our editorial policy Nancy Schimelpfening Updated on February 04, 2020 Hero Images / Getty Images More in Depression Childhood Depression Causes Symptoms Diagnosis Treatment Types Suicide According to a report by the National Center for Health Statistics, more than half of all teenagers in the U.S. have had sex by the time they reach age 18.?? Unfortunately, teens may lack the maturity and emotional resources to properly manage sexual relationships. It is not uncommon for teens to engage in risky sexual behaviors such as lack of protection or multiple sexual partners. The CDC reports that half of all newly reported STDs occur in young people between the ages of 15 and 24 and that nearly half of all sexually active high schoolers did not use condoms the last time they had sex.?? Unprotected sex significantly increases the risk of contracting a sexually transmitted infection (STI) or experiencing an unintended pregnancy. Research suggests that self-esteem is an important factor in determining whether teens are sexually active, but the effect is different between girls and boys. Teen Sex and Self-Esteem A number of studies have found a connection between self-esteem and teen sexual activity. For example, one early study found that girls who reported being sexually active had lower scores on measures of self-esteem.?? What the results did not indicate, however, is whether self-esteem was the cause or a consequence of sex. One study found that self-esteem had differing effects on sexual behaviors in teen boys and girls: Younger girls with lower self-esteem are more likely to engage in sexual activity.Teen boys with low self-esteem and less likely to be sexually active.Boys who have high self-esteem are nearly 2.5 times more likely to initiate sex.Girls with high self-esteem are three times less likely to have sex. Half of the boys who had high self-esteem in seventh grade had sex by ninth grade. Of the girls with low self-esteem in seventh grade, 40% had sex by the time they were in ninth grade. Another study looking at risky sexual behaviors in Nigerian teens found that adolescents with low self-esteem were 1.7 times more likely to engage in risky sexual behaviors such as having sex without a condom, having multiple sexual partners, and having sex in exchange for drugs.?? Research also suggests that low self-esteem can be a predictor for having sex at an earlier age.?? Who Is at Risk It is important to remember that not all teens with low self-esteem will become sexually active. Conversely, high self-esteem is not necessarily a guarantee that your teen will not become sexually active. In fact, research suggests that high self-esteem may actually make boys more likely to begin having sex. Kids who have a strong sense of themselves and self-respect will not be immune from sexual urges, but having good self-esteem may help them to handle relationships in more mature ways. Teens who are struggling with their own sense of self-worth may be the most prone to unwise decisions about sex. Issues Tweens and Teens Face Warning Signs for Parents to Look For Unless you have a very open relationship with your child, you may not know they are sexually active unless a problem arises such as unintended pregnancy, illness, or an STI. If your child is dating, you should assume there is a possibility they will become sexually active. If you are fortunate to have a very trusting relationship with your child, they may actually come and ask you for advice. If not, you may find signs of contraceptives or evidence that your child is seeking out moments to be alone with a boyfriend or girlfriend for private moments. The best advice, however, is to be proactive rather than waiting for signs. Talk frankly with your child about sex. Work actively to ensure they place a high value on themselves and their futures. Prevention As a parent or caregiver, you can help foster healthy self-esteem in your teen as well as a supportive and caring relationship with you, which can encourage your teen to make healthy choices in all aspects of their life, including their relationships and sexuality. Talk to Your Childs Pediatrician If you suspect that your teen has low self-esteem or is depressed, talk to your childs doctor. Your childs pediatrician can screen for potential problems and also provide information about safe sex and birth control options. Sexually active teens will also need non-judgmental education about the risks and responsibilities of sex, including proper medical care where appropriate. Activities that raise self-esteem may help teens feel more empowered and in control of their lives and bodies. Address Signs of Depression If your child is depressed or struggling with low esteem, there are things that you can do to help. Your teens pediatrician may recommend treatments such as medication or psychotherapy to address underlying symptoms of depression or anxiety. How to Help Your Depressed Teenager Offer Quality Sex Education Recent findings from the CDCs National Youth Risk Behavior Surveys indicate that fewer teens are engaging in risky sexual behavior than in the past.?? While the research could not point to any specific intervention as the cause of this trend, access to medically accurate sex education programs and online educational information may play an important role. Such trends suggest that parents may be able to reduce the risk by talking about making healthy choices and providing frank, factual information about sex, including safe sex practices and the consequences of risky behaviors. How to Build Your Teens Self-Esteem