Taxation, Theory ,practice and law

Topic: Taxation, Theory ,practice and law

Paper details:

 

Case study 1: Residence and source

Fred, an executive of a British corporation specializing in management consultancy, comes to Australia to set up a branch of his company. Although the length of his stay is not certain, he leases a residence in Melbourne for 12 months. His wife accompanies him on the trip but his teenage sons, having just commenced college, stay in London. Fred rents out the family home. Apart from the absence of his children, Fred’s daily behavior is relatively similar to his behavior before entering Australia. As well as the rent on the UK property, Fred earns interest from investments he has in France. Because of ill health Fred returns to the UK 11 months after arriving in Australia.

Requirement

Discuss whether Fred is a resident of Australia for taxation purposes. ( 4 Marks, maximum 500 words)

Case study 2: ordinary income

Explanations of the respective outcomes reached by the courts in the following cases which all involving sales of land

  1. Californian Copper Syndicate Ltd v Harris (Surveyor of Taxes) (1904) 5 TC 159
  2. Scottish Australian Mining Co Ltd v FC of T (1950) 81 CLR 188

III. FC of T v Whitfords Beach Pty Ltd (1982) 150 CLR

  1. Statham & Anor v FC of T 89 ATC 4070
  2. Casimaty v FC of T 97 ATC 5135
  3. Moana Sand Pty Ltd v FC of T 88 ATC 4897

VII. Crow v FC of T 88 ATC 4620

VIII. McCurry & Anor v FC of T 98 ATC 4487

(16 marks, max. 2000 words).

 

 

 

  1. Using sociologist John Alan Lee’s love styles (refer to pages 261- 263 of Intimate Relationships, and pay special attention to Table 8.7 ‘Styles of Loving’ found on the top of page 262) from chapter eight of “Intimate Relationships”, what is the predominant love style for most of the characters presented in the book, Confusing Love with Obsession.

 

  1. What character if any did you identify with most from the book? This can be either yourself or someone you know.

 

  1. Briefly outline the characteristics of the Obsessive Love Wheel at each stage of the wheel.

 

4. After reading the book, what knowledge did you gain about love addiction?