Peapod Service Quality: Gap Analysis and Recommendations Essay

One of the pioneers of online grocery delivery service, Peapod LLC was founded in 1989 even before the dot-com era by brothers Andrew and Thomas Parkinson to cater to people who wanted a more convenient way of shopping for groceries. (Peapod LLC, 2008) In its modest beginnings, Peapod’s founders were deeply involved in the business, even using their own cars to deliver costumer orders. (Ibid) Peapod then partnered with Jewel Food Stores, Safeway, Stop & Shop, Giant, and The Kruger Company before it was fully acquired by Royal Ahold in 2001. Today, Peapod is touted as a leader in the online grocery delivery service with over 120,000 registered customers. (Lunce, Lunce, & Maniam, 2006, p. 60) Management and Consumer Expectations Clearly, the Peapod’s success in a highly competitive internet-based marketing can be attributed to a management that is knowledgeable about consumer expectations. (Ibid) There is a good fit between management and consumer expectations. Undoubtedly, Peapod appeals to consumers because it enables them to â€Å"more efficiently screen alternatives so that they can focus on alternatives that match their preferences. (Andrews & Currim, 2004, p. 43) Online shopping is also associated with convenience, as it allows consumers to look for and order products â€Å"almost instantaneously using electronic agents that use information about an individual consumer’s specific preferences and the alternatives available. † (Ibid) At the same time, the internet platform allows Peapod to know more about consumer expectations and to use this information to improve operations and processes. Peapod’s Commitment to Service Quality Peapod’s business model itself speaks of the managements’ awareness about the behavior and preferences of its target market, and its commitment of quality service delivery: an online grocery store that delivers grocery products right into â€Å"higher income, higher opportunity cost of time, and time-starved† (Andrews & Currim, 2004, p. 43) households who conveniently order these online. Peapod has ensures that it maintains its captive consumer base through advertising and marketing strategies. The Peapod website, for instance, allows the company to communicate its main purpose of being more of a â€Å"time-saving service and not merely a shopping service† (Lunce, Lunce, & Maniam, 2006, p. 59) to consumers and also depends heavily on word-of-mouth advertising. Actual Service Quality Delivery and Communications Lunce, Lunce, and Maniam (2006) observe that Peapod has maximized the use of the internet to â€Å"change the shopping experience altogether. † (p. 0) This means that Peapod was able to fully automate customer service processes through its main website, including providing customers with the ability to compare product specifications, maintain a list of their preferred brands and types of products for faster transactions. Likewise, Peapod clearly tries to maintain a sense of quality through its employees, especially Peapod drivers involved in the delivery of the orders who are at the frontline of Peapod’s operations and customer interaction. (p. 61) Unfortunately, Peapod is not free from weaknesses. This is evident in Peapod’s logistics system, particularly on its ability to achieve timely deliveries, which could make the company suffer from an erosion of customer confidence in their services. Holmstrom, Tanskanen, and Kamarainen (1999) argue that the â€Å"weakness in Peapod’s service is receiving of the products† (p. 2) by the costumers, which is related to the company’s difficulties in working with tight time windows for delivery and receipt by the ordering household. For consumers, the concept of an online grocery also carries higher service quality expectations. For an online grocery delivery business, â€Å"it is likely that the narrower the time window and the more prompt the delivery is, the higher the customer satisfaction is, which has a positive influence upon the repeat purchase. † (Lunce, Lunce, & Maniam, 2006, p. 56) Based from the author’s personal experience, it has become more difficult to schedule a delivery in Peapod’s system because of the increased number of consumers who order groceries from the company. The encounter with difficulties in scheduling for the delivery was unanticipated, as a customer expects Peapod service to be as good based from company promotion and as attested by some of its customers. This reflects a gap in the Peapod’s actual service delivery vis-a-vis the concept of convenience that the company tries hard to communicate, which affects the consumers’ perception of Peapod’s overall service quality and customer responsiveness. If left unaddressed, this could result to a decline in repeat purchase from customers. Analysis and Recommendation At the core of Peapod’s delivery problems is the level of integration in the company’s operations from the online ordering process to delivery booking and scheduling. It should be noted that Peapod operates only in five key cities in the United States, using a hybrid distribution system wherein Peapod utilizes its own warehouse and distribution center in Chicago while exploiting the infrastructure of its brick-and-mortar supermarket partners Stop & Shop and Giant in other areas. Holmstrom, Tanskanen, and Kamarainen (1999) argue that while Peapod’s hybrid distribution network allows it to lower operating costs, Peapod still has to maximize this distribution network to make more prompt and efficient deliveries. (p. 3) Peapod currently offers two modes of delivery: attended and unattended delivery wherein customers have the option of personally receiving their orders or having their orders delivered although they are not home. (Lunce, Lunce, & Maniam, 2006, p. 6) However, both mechanisms pose constraints in terms of cost efficiency as â€Å"attended delivery requires a certain density of customers to reside within the target market† while unattended delivery requires a â€Å"high initial investment cost† but has a â€Å"low utilization rate, and slow growth of demand. † (Lunce, Lunce, & Maniam, 2006, p. 57) To address customer complaints about delivery difficulties, Peapod can enhance its existing delivery systems by increasing the number of its delivery personnel and transportation in order to better manage the increased bulk of orders. The company can also evaluate its existing employee training program to address gaps in the company’s human resources ability to meet higher customer service quality expectations and demands. Likewise, Peapod can also upgrade its service features to enable automatic order replenishment aside from the deliver-on-demand system. This would enable the company to integrate its business with the household economics of its target market and facilitate better delivery schedule planning. Holmstrom, Tanskanen, & Kamarainen, 1999, p. 2) The replenishment system, which is focused on grocery stock replenishment of Peapod’s loyal customers, would reduce the stress put on the delivery system by random orders and ensure that the company is able to meet consumer expectations. Clearly, the main gap in Peapod’s business is its inability to meet customer expectations on prompt delivery, which is caused by weaknesses in its distribution process. This affects the consumer perception of Peapod’s service quality, which in turn could have an adverse impact on company sales and profitability. Thus, the company needs to examine the efficiency of its existing distribution network and enhance its capacity to meet consumer expectations either through restructuring or improving the current distribution fleet, or develop a new mechanism which lessens random delivery pressure and enables the company to focus on its most loyal patrons.

Langston Hughes Essay - 1204 Words

Tomorrow, I ll be at the table When company comes. States Black writer Langston Hughes. America is great, isn t it? This country was built on Liberty, and is a beacon to the rest of the world to which refugees can traverse towards. However, the course of actions in this country has not always been rainbows and sunshine, nor is it today even. There was a time in this wonderful country when Liberty seemed to dwindle, and the hope for our country s equality was slight. During this time, lived a unique writer by the name of Walt Whitman, who awed the country with his patriotic voice which he embedded into his literature. One of his most famous poems, I Hear America Singing, touched the heart of the American People by recognizing the many†¦show more content†¦Hughes does a brilliant job of proving to people during this time that racial tension still existed, and that as much as white people wanted to resent blacks, there was no way in getting around the fact that they still sing America too, just like the carpender of the boatmen in Whitmans poem. Hughes also builds off of the fact that Whitman rarely uses periods, and wrote his poem as a continuos flow of literature. Hughes does this to show his readers that he has just as much intelligence and writing ability as Whitman. For example, Whitman writes, The delicious singing of the mother, or of the young wife at work, or of the girl sewing or washing,. Whitman does a brilliant job of never using periods to keep his poem flowing contunually. It is clear that Hughes adopted this structure in his poem as well, writing, They send me to eat in the kitchen When company comes, But I laugh, And eat well,. This use of continual flow in both Whitmans and Hughes poems proves Hughes incentives in building upon Whitmans poem. Within both Hughes and Whitmans Poems, it is obvious there is a correlation of themes. First of all, Whitman displays strong themes of singing, and how people of America sing America! Therefore, Hughes poem displays the same theme, stating direcly in his title I, Too, Sing America, that along with all other Americans, he sings as well. This use ofShow MoreRelatedEssay on James Langston Hughes891 Words   |  4 Pages (February 1, 1902 - May 22, 1967) Born in Joplin, Missouri, James Langston Hughes was born into an abolitionist family. He was the grandson of grandson of Charles Henry Langston, the brother of John Mercer Langston, who was the the first Black American to be elected to public office in 1855. Hughes attended Central High School in Cleveland, Ohio, but began writing poetry in the eighth grade, and was selected as Class Poet. His father didnt think he would be able to make a living as at writingRead MoreEssay on Langston Hughes1393 Words   |  6 PagesLangston Hughes  Langston Hughes was one of the first black men to express the spirit of blues and jazz into words. An African American Hughes became a well known poet, novelist, journalist, and playwright. Because his father emigrated to Mexico and his mother was often away, Hughes was brought up in Lawrence, Kansas, by his grandmother Mary Langston. Her second husband (Hughess grandfather) was a fierce abolitionist. She helped Hughes to see the cause of social justice. As aRead More Langston Hughes Essay1356 Words   |  6 Pagesstands out as one of the most prominent figures of the Harlem Renaissance. 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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. 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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.