Young Goodman Brown And A Cask Of Amontillado Analysis

Young Goodman Brown and A Cask of Amontillado both incorporate a gothic theme to the simple yet intricate plotline they hold. Within the two short stories, irony scatters, adding to the overall grim theme. Although they use the same 3 types of irony, the authors use them differently and similarly at the same time. In Young Goodman Brown by Nathaniel Hawthorne and A Cask of Amontillado by Edgar Allen Poe, there are many examples of situational irony that are used comparably in both texts. Dramatic irony is the type of irony that informs the reader of a certain fact that one or more characters in the story may not know. This is quite evident in Young Goodman Brown and A Cask of Amontillado, because of the lack of knowledge that the†¦show more content†¦This is dramatic irony because the reader knows something that a character, in this case, Fortunato, doesn’t know. Young Goodman Brown and A Cask of Amontillado both use dramatic irony but in very different ways. Young Goodman Brown uses dramatic irony to add some comedic relief to the otherwise serious story, while A Cask of Amontillado uses this type of irony to add to the tension in the text. Young Goodman Brown by Nathaniel Hawthorne and A Cask of Amontillado by Edgar Allen Poe, although they use it for different purposes. Situational irony is a type of irony that compares the expectations for an event and the real outcome. Situational irony is most times humorous, and this witty irony is present in both Young Goodman Brown and A Cask of Amontillado. Hawthorne’s work, Young Goodman Brown, refers to the concept of heaven and hell, specifically the devil. When Goodman leaves his wife, Faith, to go on a journey, he worries for her. He justifies himself by saying â€Å"Well, she’s a blessed angel on earth; and after this one night I’ll cling to her skirts and follow her to heaven,† (Hawthorne 3). This quote alone has 3 examples of situational irony. First, his wife’s name, Faith, symbolizes how he leaves his town for the devil, and that he is leaving his faith behind. Secondly, Goodman never truly finds outShow MoreRelatedPoe vs Hawthorne1992 Words   |  8 Pagesliterary element he employed, however, would be false. Throughout history, authors have endeavoured to maste r other forms of literary elements, to become the master of those elements, and equal to none in them. By comparing â€Å"The Cask of Amontillado† with â€Å"Young Goodman Brown†, is to study two masters, at odds with their specific forms of writing, but each a master in his own right. Each story shows how two people that can be so far apart on a scale, can use the same literary elements in similar andRead MoreNathaniel Hawthorne s The Mind1900 Words   |  8 Pagesof literature as a dream. Using this technique was said to reveal hidden motivations within the writer. It was an amazing thing that allowed authors to repressed desires by applying psychoanalytic techniques. For example in the famous story â€Å"Young Goodman Brown,† by Nathaniel Hawthorne, he uses symbols and feeling throughout the whole story, and things like this really draw in the reader s attention. Nathaniel Hawthorne and Sigmund Freud both share an amazing writing technique, they like to re ly onRead MoreANALIZ TEXT INTERPRETATION AND ANALYSIS28843 Words   |  116 Pagesï » ¿TEXT INTERPRETATION AND ANALYSIS The purpose of Text Interpretation and Analysis is a literary and linguistic commentary in which the reader explains what the text reveals under close examination. Any literary work is unique. It is created by the author in accordance with his vision and is permeated with his idea of the world. The reader’s interpretation is also highly individual and depends to a great extent on his knowledge and personal experience. That’s why one cannot lay down a fixed â€Å"model†

Women Of The Corporate World - 987 Words

Women in The Corporate World Working Women A lack of women present in top leadership and technological positions has been a topic of discussion for many years. With more women than men graduating from college in the U.S., why is it that only 15.7% of board seats of Fortune 500 companies occupied by women (â€Å"Why is There†¦Ã¢â‚¬  2014)? The gender issue that is of critical importance to American society is the lack of women in corporate and technological positions. The reasons why this is important is for diversity in the workplace, representation in the industry, and to break the glass ceiling. Why Women in C-Suit Positions Are Important Since the 1900s, the percentage of women in the workplace has grown substantially. From 21% in 1947 to 61% in 1990, there is no denying that women are here and ready to work (The First Measured Century). So why should businesses diversify their workplace? The issue isn’t just about women’s rights. It comes down to money as well. Companies in the top quartile for gender diversity are 15% more likely to have financial returns above their national industry medians (Biro, M.M., 2015). Companies with a high representation of women board members significantly outperform those with no female directors (Egan, M., 2015). Women bring different skills than men and are able to appeal to female consumers better. Marilyn W. Midyette, the CEO of Girl Scouts of Greater Atlanta, said that women have a more holistic and multi-dimensional perspective onShow MoreRelatedWomen Issue in Corporate World: Leadership Behaviors, Strategies to the Top, and Challenges3233 Words   |  13 PagesWomen Issue in Corporate World: Leadership Behaviors, Strategies to The Top, and Challenges by Hilda Wijaya August, 20 2010 Chapter 1 Introduction The presence of women leaders has proven to be a significant benefit for a corporation competing in the new business era. McKinsey Companys study on Women Matter shows the companies perform best, on both organizational and financial performances due to gender diversity and have a higher proportion of women on their management level. (DesvauxRead MoreGender Inequality And The Corporate World : How Do You Feel About Women Holding Higher Positions Within Corporations?1516 Words   |  7 PagesGender Inequality in the Corporate World How do you feel about women holding higher positions within corporations? In today’s society, there are several inequalities between women and men. These inequalities between women and men have been around since the beginning of time and will always be a factor. Gender inequality can be seen in many different ways across our society today. One major area that this inequality can be seen is in the workforce. There are many women who have jobs in today’sRead MoreSociety s Influence On African American Women862 Words   |  4 Pagesas norm. An American America women wants â€Å" to be completely dedicated to their culture without considering other cultures values or beliefs;† â€Å"to be who they are and to be proud of it†; â€Å"to wear garments, living life, and having dread locks; to wear dreads and froes and be natural.† (Cokely, 2002) She has to wake up every day and be who society tells her is acceptable. Society therefore is sending out m essages of false hope to the African American women in corporate America. Research has shown thatRead MoreWomens Role Models And Become Leaders1519 Words   |  7 Pagesare legion women who serve as role models and become leaders. Women are survivors with unique inner strength who pose to achieve it all without complaining. Likewise, the women are mounting the leadership ladder in the male-dominated industries related to Finance, Federal Departments and Technology. In the United States, women synthesize a majority of the population earning higher college degrees as compared to men, yet holding only 19.2% top executive positions in the corporate world according toRead MoreEssay On Corporate Position1143 Words   |  5 PagesWomen need be in Top Corporate Positions! Diversity strengthens unity and provides great power. With only like minds, success cannot be obtained. There must be an equally distributed balance of authority across all demographics for objectives to be met and move forward. Whether the public is willing to admit it or not, women matter tremendously. Women are underappreciated and lack proper significant representation in corporate America. Now is no longer the past and this is a blessing, but culturallyRead MoreGlobalization And Corporate Expansion Of American Companies915 Words   |  4 PagesThe globalization and corporate expansion of American companies has promoted inequality in the United States and the world, largely through means defined to be inhumane. Corporate America has embraced a ‘hands-free’ method of globalization. By both outsourcing labor and targeting more consumer groups, especially those yearning for the American Dream, corporate America has successfully increased profits. Almost everyone on ea rth is feeling the negative effects of corporate America’s actions. By outsourcingRead MoreThe And Glass Ceiling Is Real1561 Words   |  7 Pagesopposition to women infiltrating their management positions. Men have created glass ceilings for women in the workplace. A glass ceiling is an artificial barrier that allows women to see the top of the corporate ladder, but at the same time denies them access to the higher rungs of that ladder. Women keep hitting their heads on the glass ceiling until they develop so many knots on their heads that eventually they give up on their goals and ambitions Do men Know better? More women today have higherRead MoreThe Glass Ceiling and How Gender Discrimination Affects Women1277 Words   |  6 PagesDiscrimination Affects Women Does Father really know best? In Corporate America, men seem to want full control. Our organizations have been created by men for men and they have great opposition to women infiltrating their management positions. Men have created glass ceilings for women in the workplace. A glass ceiling is an artificial barrier that allows women to see the top of the corporate ladder but at the same time denies them access to the higher rungs of that ladder. Women keep hitting theirRead MoreA Review Of Sheryl Sandberg s Lean And The Former Google Executive Essay1677 Words   |  7 Pages Sheryl Sandberg discussed in her book Lean In, how women unintentionally hold themselves back in their careers. She spoke to women about the issues they face in the workplace, and about how they could benefit themselves and their careers by taking risks and accepting challenges, while forgetting about the dangerous myth of â€Å"having it all† and setting boundaries for themselves, the current COO of Facebook and the former Google executive has written a book called Lean In, a sort of feminist manifestoRead MoreResearch Proposal : Gender Equality899 Words   |  4 Pagesstatus and privileges between men and women has existed since the end of the World War II. Although America has made progress concerning the acceptance of social issues such as same sex relationship and marriage, people are still unwilling to acknowledge that gender inequality is still rampant among our society. Gender equality hasn’t been achieved yet, particularly in corporate America that has an insi gnificant number of women in the upper ranks; fewer women occupy a post of chief executive officer

How far do you agree the period between Free Essays

How far do you agree the period between 1350-1750 was one of continuity rather than change in medicine? In the Renaissance, people still believed in Galena’s Theory of Opposites which is an example of continuity rather than change because people believed in this a long time before this time period. The development of the compound microscope by Antonio van Leeuwenhoek in the 17th Century was an example of change, because the microscopes before this time were not powerful enough to see things like capillaries and germs. This lead on to the start of the Germ Theory which was another change, because before this time people thought God brought disease and so did ‘bad air’. We will write a custom essay sample on How far do you agree the period between or any similar topic only for you Order Now The Renaissances herbal remedies are an example of both change and continuity. They use new and exotic plants and newfound knowledge, but they still use herbal remedies. I believe that this period was a time of change not continuity. Therefore I disagree with this statement as this contradicts with my belief. How to cite How far do you agree the period between, Papers

Environmental Taxation Law and Policy

Question: Discuss about the Environmental Taxation Law and Policy. Answer: Introduction: The tax must be determined for every individuals and entities and for the same there must be proper awareness and finding of the residential status and the sources of the income received. Thus, in the case study we have done the same to know the amount of tax required to be paid by an individual on receiving the salary from a company based in Australia. The case here has a movement around the point of taxation and the residential position of the individual named Kit. He was born and brought up in Chile but despite the fact of his birth, it is worth noting that he is a permanent resident in the country Australia. Kit had made his abode in Australia without even having a citizenship of the nation country and the Rulings under the ITAA 1997, describes that the incomes that comes into generation by the dwellers of the country is held as collection of sources from all across the globe. The taxation systems of the countries vary from one country to another and the Australian Taxation system is different. The residing framework of the country describes that the income derived from the same country has to be assessed and taxed under the hands of an individual. Kit in the case study has income that must be identified for the determination of the taxable income and the sum to be provided in the treasury of the government of the country (Evers et al. 2014). In the given case, he was not holding an Australian citizenship as his home country was in Chile and thus a test of residency has to be considered for knowing the status and position of Kit. 183 days test The test of 183 days has an involvement of the Acts and sections that covers the residency of continuous and dwelling without any breaks. The period under consideration is more than six months to be known as a resident of the country Australia. In this case, the individual Kit has continued for more than six months in Australia. Hence, he can obtain a citizenship of Australia as he has maintained the test of 183 days. Even though he left his place of work for a month every quarter for making a visit to his family, he does not fail the test (Goerke 2014). Also, there is a house of Kit in Australia in which he dwells along with his wife and children from a period of around three years that makes his overall residential status strong. The test of the status of residence and the dwelling is done as per the legal and legislative models that are known as the domicile test. An individuals abode or dwelling is considered an important one for the determination of the assessment and taxability of the concerned incomes and other sources. The act of 1982 better discusses and describes the rules and laws relevant to the individuals and thus, the major statement depicted is that every individual get a right to maintain a residency of the state or nations (Kim 2013). The examples of the Henderson vs. Anderson 1965 present that persons have own rights in selecting the country or nation for making their long lasting houses or abodes. In the given case, the individual has made a dwelling with an intention of making a permanent state of abode in the country Australia. As per the required acts and rulings of the Australian taxes and systems, the individuals intending to live permanently must have taxability as per the norms of the legislatures of the Australian system of taxes and governing. Therefore, in the case Kit has showed intention of living for a longer period and having been stayed for more than three years, shows an intention of permanent dwelling and hence must be taxed as per the Australian taxes (Poon and Brownlow 2015). Therefore, from the above two test it can be stated that Kit has showed interest in having a permanent abode in the country Australia, thus making it efficiently passable under the domicile test. In addition the individual has lived continuously i.e. without any breaks in the country for a period of more than six months thus, making him efficiently passable under the test of 183 days too. Hence, as per the above, he is liable for the taxability under the Australian system of taxation. Income tax Assessment In the country Australia, a person becomes liable for payment of taxes, once the residency conditions are met with efficient evidences. The case here states that the individual has been receiving remuneration form a bank account in Australia i.e. Westpac and has been hosted in the country itself and thus, he has proved the residency in the country once again. The workplace of the individual also has an Australian base and thus, the income is a part of the total income under taxability. Even though, Kit has been working under the market of Chile and thus there must be taxability under the law of Australia. The case settled under Applegate per Franki J 79 ATC depicts that he is an inhabitant of the country Australia and desires to make available all his proceeds mutually in the home and the foreign countries at the time of filing the return of income tax. Consequently, the employment of the laws of Australian taxation could primarily locket towards the avoidance of the errors of the double taxation (Harper and Mullee 2017). The above stated case has a depiction of the entire issues and concerns faced by the company under the provided case. The company under consideration is California copper Syndicate Limited, which has majorly disposable or exploitation for the minerals. The availability of the capital was inefficient due to the insufficiency of the funds in the period under the test. The rulings of the court decided that the obtained incomes must be the income possible and the judgements stated that the obtained earnings from the deduction of the expenses have taxability in cases of disposal of land. The unfair practices used by the companies indulged in mining activities were observed for reduction of the same that increases the entire revenues of the company. Scottish Australian Mining Co Ltd v FC of T (1950) 81 CLR 188 The above stated case has a depiction that the earnings and proceeds of industry and its segments obtained from disposal of land are assessable and hence taxable.Hence, as per the taxability of the authorities of the Australian taxes, the commercial activities can have a treatment of the capital assets being realised. As a result, as per the stated rulings and judgements, it can be said that whichever action is undertaken for the sale of the land is mostly treated as the capital assets being realised and taxed accordingly. The above stated case has a depiction about a query that whether the generated cash or income from the dealing of land has a capital nature or not. The renowned judgement and rulings provided in the case of Mason, Morphy and Wilson for the most part depicted that the sections under the proper acts describes that any amount of income produced commencing from the disposal of possessions requires to be held by sufficient individual. The entire decision of the case principally provided by the court shapes and forms that profits must be assessed in form of the measurable income and with the conformity of the principles of general accounting. Statham Anor v FC of T 89 ATC 4070 The above case stated that proceeds acquired from dealing or sale of subdivided properties has to be assessed under the respective sections of the Act. The case states that a business is taxable if income from sale of property is achieved due to an incurred of losses. There was a loss in the business of farming but that did not mean that the offer of realisation can lead the company to be taxable in nature. Therefore, the case describes the rules for the measuring of the realisations and the amount of tax abilities (Fong 2013). The above stated case describes about the payment of the taxes and other liabilities that are required in the case of the conduction of old properties and on the disposal of their separate and wide ranges of events and occurrences. The law of court principally states in the case that the obtained income from the sale of blocks of an individual nature is part of common takings and has taxability based on the subdivisions. If a land that had been purchased for farming gets used as the residence for private dwelling on the occasion of the loss faced, then it would not be held liable or taxable. Thus, in the given case, the business had faced huge losses and also the farmer had made subdivisions for the realisations of the land and its overall potentiality of acquiring profits. Therefore, the court stated that the same was not held liable under the acts and laws of the country (Omar 2016). Moana Sand Pty Ltd v FC of T 88 ATC 4897 The above case states that the rationale of acquiring a land does not have a sole intention of making profits even though the original purpose was the profit making scenarios. The law stated that for the taxability of the same, there must be defined purposes and intentions of disposing off the land. The main advice by the court of law is that persons buying land merely for purposes of profit making has to pay an amount of additional tax and liabilities under the acts (Barkoczy 2016). The above rulings and judgements has an intention of stating the fact that in the past, property were purchased for the intention of farming, nevertheless subsequent to the passing of the period of two or more years, there was subdivision of the land in diverse blocks. Therefore, the law of court passed a judgment that stated that earnings completed from trading of properties would be termed as profits and thus assessable under the required taxing authorities (Snape and De Souza 2016). The above case states and implemented rulings and judgements that the individuals have a responsibility towards the conversion into a new house from the old house for growing up the gains from the proceeds of the sale. As per the court of law,the old property was not held exclusively on behalf of the business intention and in observation of proceeds from sale conducted. The taxpayers intention enters into business-related activities through eventually growing and development of the possessions and exchanging them with the other individuals (Williams 2017). Conclusion The above discussions help us to conclude that Kit was liable for the taxability structure as per the rules and regulations of Australia, though he was an actual resident of Chile. The same has been proved through the two most important tests that include the 183 days test and the Domicile test as he had shown interest in having a permanent abode in Australia. Also, the above case laws with the stated laws and regulations are described and discussed in the second part of the question. Therefore, the applicable case laws can help in understanding of the related cases to the same case laws, which are under the discussion above. Reference: Barkoczy, S., 2016. Foundations of Taxation Law 2016.OUP Catalogue. Burnett, C., 2016. Justice Edmonds' contributions to extra-judicial writing and tax reform.AUSTRALIAN TAX REVIEW,45(2), pp.88-98. Deutsch, R.L., 2014. Australian Tax Handbook 2006. Evers L, Miller H and Spengel C, 'Intellectual Property Box Regimes: Effective Tax Rates And Tax Policy Considerations' (2014) 22 International Tax and Public Finance Fong, C. (2013). Publications of the Honourable Justice Graham Hill.Austl. Tax F.,28, 169. Gallagher, D.R., 2015. CIFR Submission: the Australian Tax White Paper Task Force. Goerke L, 'Income Tax Buyouts and Income Tax Evasion' (2014) 22 International Tax and Public Finance Harper, P. and Mullee, A., 2017. Voluntary disclosure options for US taxpayers with Australian assets.Tax Specialist,20(3), p.114. Kim Jihyun, 'Review Of 2012 Corporate Tax Act Law And Income Tax Law Cases' (2013) 19 Seoul Tax Law Review Omar, P. ed., 2016.International insolvency law: Themes and perspectives. Routledge. Petty, J.W., Titman, S., Keown, A.J., Martin, P., Martin, J.D. and Burrow, M., 2015.Financial management: Principles and applications. Pearson Higher Education AU. Poon J and Brownlow M, 'Real Estate Student Satisfaction In Australia: What Matters Most?' (2015) 33 Property Management Saad, N., 2014. Tax knowledge, tax complexity and tax compliance: Taxpayers view.Procedia-Social and Behavioral Sciences,109, pp.1069-1075. Sadiq, K. and Mack, J., 2015. " Re-thinking" the influence of regulatory capture in the development of government regulation.Australian Business Law Review,43(5), pp.379-399. Snape, J. and De Souza, J., 2016.Environmental taxation law: policy, contexts and practice. Routledge. Williams, L., 2017. Risk: Real property changes: Risk management tips for solicitors.LSJ: Law Society of NSW Journal, (30), p.76.

Environmental Taxation Law and Policy

Question: Discuss about the Environmental Taxation Law and Policy. Answer: Introduction: The tax must be determined for every individuals and entities and for the same there must be proper awareness and finding of the residential status and the sources of the income received. Thus, in the case study we have done the same to know the amount of tax required to be paid by an individual on receiving the salary from a company based in Australia. The case here has a movement around the point of taxation and the residential position of the individual named Kit. He was born and brought up in Chile but despite the fact of his birth, it is worth noting that he is a permanent resident in the country Australia. Kit had made his abode in Australia without even having a citizenship of the nation country and the Rulings under the ITAA 1997, describes that the incomes that comes into generation by the dwellers of the country is held as collection of sources from all across the globe. The taxation systems of the countries vary from one country to another and the Australian Taxation system is different. The residing framework of the country describes that the income derived from the same country has to be assessed and taxed under the hands of an individual. Kit in the case study has income that must be identified for the determination of the taxable income and the sum to be provided in the treasury of the government of the country (Evers et al. 2014). In the given case, he was not holding an Australian citizenship as his home country was in Chile and thus a test of residency has to be considered for knowing the status and position of Kit. 183 days test The test of 183 days has an involvement of the Acts and sections that covers the residency of continuous and dwelling without any breaks. The period under consideration is more than six months to be known as a resident of the country Australia. In this case, the individual Kit has continued for more than six months in Australia. Hence, he can obtain a citizenship of Australia as he has maintained the test of 183 days. Even though he left his place of work for a month every quarter for making a visit to his family, he does not fail the test (Goerke 2014). Also, there is a house of Kit in Australia in which he dwells along with his wife and children from a period of around three years that makes his overall residential status strong. The test of the status of residence and the dwelling is done as per the legal and legislative models that are known as the domicile test. An individuals abode or dwelling is considered an important one for the determination of the assessment and taxability of the concerned incomes and other sources. The act of 1982 better discusses and describes the rules and laws relevant to the individuals and thus, the major statement depicted is that every individual get a right to maintain a residency of the state or nations (Kim 2013). The examples of the Henderson vs. Anderson 1965 present that persons have own rights in selecting the country or nation for making their long lasting houses or abodes. In the given case, the individual has made a dwelling with an intention of making a permanent state of abode in the country Australia. As per the required acts and rulings of the Australian taxes and systems, the individuals intending to live permanently must have taxability as per the norms of the legislatures of the Australian system of taxes and governing. Therefore, in the case Kit has showed intention of living for a longer period and having been stayed for more than three years, shows an intention of permanent dwelling and hence must be taxed as per the Australian taxes (Poon and Brownlow 2015). Therefore, from the above two test it can be stated that Kit has showed interest in having a permanent abode in the country Australia, thus making it efficiently passable under the domicile test. In addition the individual has lived continuously i.e. without any breaks in the country for a period of more than six months thus, making him efficiently passable under the test of 183 days too. Hence, as per the above, he is liable for the taxability under the Australian system of taxation. Income tax Assessment In the country Australia, a person becomes liable for payment of taxes, once the residency conditions are met with efficient evidences. The case here states that the individual has been receiving remuneration form a bank account in Australia i.e. Westpac and has been hosted in the country itself and thus, he has proved the residency in the country once again. The workplace of the individual also has an Australian base and thus, the income is a part of the total income under taxability. Even though, Kit has been working under the market of Chile and thus there must be taxability under the law of Australia. The case settled under Applegate per Franki J 79 ATC depicts that he is an inhabitant of the country Australia and desires to make available all his proceeds mutually in the home and the foreign countries at the time of filing the return of income tax. Consequently, the employment of the laws of Australian taxation could primarily locket towards the avoidance of the errors of the double taxation (Harper and Mullee 2017). The above stated case has a depiction of the entire issues and concerns faced by the company under the provided case. The company under consideration is California copper Syndicate Limited, which has majorly disposable or exploitation for the minerals. The availability of the capital was inefficient due to the insufficiency of the funds in the period under the test. The rulings of the court decided that the obtained incomes must be the income possible and the judgements stated that the obtained earnings from the deduction of the expenses have taxability in cases of disposal of land. The unfair practices used by the companies indulged in mining activities were observed for reduction of the same that increases the entire revenues of the company. Scottish Australian Mining Co Ltd v FC of T (1950) 81 CLR 188 The above stated case has a depiction that the earnings and proceeds of industry and its segments obtained from disposal of land are assessable and hence taxable.Hence, as per the taxability of the authorities of the Australian taxes, the commercial activities can have a treatment of the capital assets being realised. As a result, as per the stated rulings and judgements, it can be said that whichever action is undertaken for the sale of the land is mostly treated as the capital assets being realised and taxed accordingly. The above stated case has a depiction about a query that whether the generated cash or income from the dealing of land has a capital nature or not. The renowned judgement and rulings provided in the case of Mason, Morphy and Wilson for the most part depicted that the sections under the proper acts describes that any amount of income produced commencing from the disposal of possessions requires to be held by sufficient individual. The entire decision of the case principally provided by the court shapes and forms that profits must be assessed in form of the measurable income and with the conformity of the principles of general accounting. Statham Anor v FC of T 89 ATC 4070 The above case stated that proceeds acquired from dealing or sale of subdivided properties has to be assessed under the respective sections of the Act. The case states that a business is taxable if income from sale of property is achieved due to an incurred of losses. There was a loss in the business of farming but that did not mean that the offer of realisation can lead the company to be taxable in nature. Therefore, the case describes the rules for the measuring of the realisations and the amount of tax abilities (Fong 2013). The above stated case describes about the payment of the taxes and other liabilities that are required in the case of the conduction of old properties and on the disposal of their separate and wide ranges of events and occurrences. The law of court principally states in the case that the obtained income from the sale of blocks of an individual nature is part of common takings and has taxability based on the subdivisions. If a land that had been purchased for farming gets used as the residence for private dwelling on the occasion of the loss faced, then it would not be held liable or taxable. Thus, in the given case, the business had faced huge losses and also the farmer had made subdivisions for the realisations of the land and its overall potentiality of acquiring profits. Therefore, the court stated that the same was not held liable under the acts and laws of the country (Omar 2016). Moana Sand Pty Ltd v FC of T 88 ATC 4897 The above case states that the rationale of acquiring a land does not have a sole intention of making profits even though the original purpose was the profit making scenarios. The law stated that for the taxability of the same, there must be defined purposes and intentions of disposing off the land. The main advice by the court of law is that persons buying land merely for purposes of profit making has to pay an amount of additional tax and liabilities under the acts (Barkoczy 2016). The above rulings and judgements has an intention of stating the fact that in the past, property were purchased for the intention of farming, nevertheless subsequent to the passing of the period of two or more years, there was subdivision of the land in diverse blocks. Therefore, the law of court passed a judgment that stated that earnings completed from trading of properties would be termed as profits and thus assessable under the required taxing authorities (Snape and De Souza 2016). The above case states and implemented rulings and judgements that the individuals have a responsibility towards the conversion into a new house from the old house for growing up the gains from the proceeds of the sale. As per the court of law,the old property was not held exclusively on behalf of the business intention and in observation of proceeds from sale conducted. The taxpayers intention enters into business-related activities through eventually growing and development of the possessions and exchanging them with the other individuals (Williams 2017). Conclusion The above discussions help us to conclude that Kit was liable for the taxability structure as per the rules and regulations of Australia, though he was an actual resident of Chile. The same has been proved through the two most important tests that include the 183 days test and the Domicile test as he had shown interest in having a permanent abode in Australia. Also, the above case laws with the stated laws and regulations are described and discussed in the second part of the question. Therefore, the applicable case laws can help in understanding of the related cases to the same case laws, which are under the discussion above. Reference: Barkoczy, S., 2016. Foundations of Taxation Law 2016.OUP Catalogue. Burnett, C., 2016. Justice Edmonds' contributions to extra-judicial writing and tax reform.AUSTRALIAN TAX REVIEW,45(2), pp.88-98. Deutsch, R.L., 2014. Australian Tax Handbook 2006. Evers L, Miller H and Spengel C, 'Intellectual Property Box Regimes: Effective Tax Rates And Tax Policy Considerations' (2014) 22 International Tax and Public Finance Fong, C. (2013). Publications of the Honourable Justice Graham Hill.Austl. Tax F.,28, 169. Gallagher, D.R., 2015. CIFR Submission: the Australian Tax White Paper Task Force. Goerke L, 'Income Tax Buyouts and Income Tax Evasion' (2014) 22 International Tax and Public Finance Harper, P. and Mullee, A., 2017. Voluntary disclosure options for US taxpayers with Australian assets.Tax Specialist,20(3), p.114. Kim Jihyun, 'Review Of 2012 Corporate Tax Act Law And Income Tax Law Cases' (2013) 19 Seoul Tax Law Review Omar, P. ed., 2016.International insolvency law: Themes and perspectives. Routledge. Petty, J.W., Titman, S., Keown, A.J., Martin, P., Martin, J.D. and Burrow, M., 2015.Financial management: Principles and applications. Pearson Higher Education AU. Poon J and Brownlow M, 'Real Estate Student Satisfaction In Australia: What Matters Most?' (2015) 33 Property Management Saad, N., 2014. Tax knowledge, tax complexity and tax compliance: Taxpayers view.Procedia-Social and Behavioral Sciences,109, pp.1069-1075. Sadiq, K. and Mack, J., 2015. " Re-thinking" the influence of regulatory capture in the development of government regulation.Australian Business Law Review,43(5), pp.379-399. Snape, J. and De Souza, J., 2016.Environmental taxation law: policy, contexts and practice. Routledge. Williams, L., 2017. Risk: Real property changes: Risk management tips for solicitors.LSJ: Law Society of NSW Journal, (30), p.76.