Language Separation in Immigrant Families Essay - 706 Words

Language Separation in Immigrant Families In America, each family usually has a standard language spoken in the household. Communication is easy and mothers can talk with their children and they can connect with them. Some people who have this benefit are unaware that some families do not have this advantage in their homes. Lee Thomas and Linh Cao understand that some families have language change through each generation. Cao herself lived in house where her relatives used several different languages and learned first hand that there are many losses when a family doesn’t share a common language. Thomas and Cao wrote this article specifically for parents and families that have language separation through generations. Both†¦show more content†¦After 1975, she learned to speak, read, and write in Vietnamese. She is now comfortable with English but still uses Vietnamese. Her siblings learned Vietnamese first and then learned Mandarin or Hainanese. Now each child uses a different language with each other and their elders. The purpose of the article is to demonstrate that even families can be separated by language. To show this point the author’s write about Cao’s experiences with a language struggle between family members. This narration gives the reader a close up look at how language works in a family. Besides using narration she always uses a little cause and effect by sharing the results of having language separation. She gave three examples of conversational situations in her household. The languages Vietnamese, Hainanese, Mandarin, and English are used interchangeably. Looking at the dialogues in the article made the conversation seem broken because there were four languages being used. The first conversation is between Cao’s mom and one of her siblings, Tung. It has to do with Tung not wanting to eat the large amount of noodles Mom prepared for him. Then she asks about Tung’s homework and he is unable to explain it to her because they do not share a fluent language between them. In the article this selection was described as a â€Å"routinized inter active exchange† (Thomas Cao 64). This means that the two of them were able to have small talk based on things like food. But theyShow MoreRelatedImmigrant Families And The Parent Child Relationship Essay1445 Words   |  6 Pagesexamining immigrant families and the parent-child relationship. The population of first and second generation immigrant children in the United States grew by 51 percent between 1995 and 2014 (Child Trends, 2014, p. 3). According to the Migration Policy Institute, about 88 percent of immigrant children are born in the U.S (U.S. Census Bureau, 2014). While some immigrant children and their families are able to adjust to the United States smoothly, there is still a huge percentage of immigrant childrenRead MoreRichard Rodriquezs Aria A Memoir Of A Bilingual Childhood Analysis954 Words   |  4 Pagesuse their native language alongside of English in school and public life. ​Richard Rodriquez reflects his childhood memories and raises his opinion on bilingual education in his essay, ‘Aria: A Memoir of a Bilingual Childhood’. His was raised in a Spanish-speaking Mexican immigrant family that moved to the U.S. during his childhood. He also believes that they necessarily have to sacrifice a private life to gain a complete public identity. But is this the best thing for immigrants to believe in? IsRead MoreIllegal Immigration in America Essay857 Words   |  4 Pagesstatus of anyone in that state. These types of laws are unconstitutional. A new law should be passed that would help illegal immigrants gain citizenship in America because it will help the economy, eliminate racial discrimination, and cease the separation of families. An immigration reform law would bring a dramatic increase in the nation’s economy. If many illegal immigrants gained citizenship, they would have to pay taxes. This will generate and increase tax revenue for the local and federal governmentsRead MoreAmerican English Essays530 Words   |  3 Pagesquestion of whether or not English should be an official language has been a controversial topic since our country was founded. The English language is a tie that helps combine the many pieces of our society together. Our nation should not acclaim bilingualism, but should enfold English as the national language spoken in the United States, to secure the future unity of our nation. The United States is a nation composed of many immigrants from all around the world. We are a country of many culturalRead MoreBelonging - Hsc 20101713 Words   |  7 PagesThe consideration of Peter Skrzynecki’s ‘Immigrant Chronicles’, William Golding’s ‘Lord of the Flies’ and Matt Ottley’s ‘Requiem for a Beast’ has allowed me to explore the diversity of representations of belonging. My basic understanding developed from viewing belonging as an intrinsic feeling of safety and acceptance within the relationships of an exclusive community. However as we began to analyse Skrzynecki’s anthology and also reflect upon society’s connotations of belonging and simultaneouslyRead MoreThe Civil War : The Battle Over Illegal Immigration844 Words   |  4 Pagesgroup of people, there must first be a clear separation between who is the â€Å"us† and â€Å"them.† The conservative documentary Border War: Th e Battle Over Illegal Immigration (2006), takes the viewer into the lives of several people who are impacted by the growing issue of undocumented Mexican immigrants crossing the The Mexico–United States border. This film creates a one-dimensional or single conception of undocumented immigrants through the use of language, such as â€Å"illegal† or â€Å"alien† and various otherRead MoreDisadvantages For Bilingual Education1370 Words   |  6 Pages1. The 1.6 million students in California public schools who speak another language other than English come from diverse backgrounds. Some of these students might be immigrants or refugee children who are new to America and its culture, and they might be English language learners (ELL). Therefore, as a future teacher it is important that my ELL students get the appropriate bilingual education to ensure that they have an opportunity to learn English and be successful in school. Furthermore, it isRead MoreImmigration An d The American Culture1238 Words   |  5 Pagescontroversy about how immigrants should assimilate in America. In the past, new incoming immigrants integrated themselves into the American Society based on what they believed the American culture and customs were. Sometimes they chose not to practice them because they were against their own personal beliefs (Zunz, Bodnar, and Thernstrom, p.53.). In recent arguments, some people believe that assimilation is achieved by adopting the American norms and language. While others believe immigrants should integrateRead MoreFirst off all, as a mention previously most advocates authors believes that Quà ©bec separation would600 Words   |  3 Pagesthat Quà ©bec separation would cause an economic crisis. Most results show that referendum varies within the firms an inability to control and improved them they will need help from foreigners ours if they refuse to accept foreigner Quebec can only survive as a nation by using their own natural r esources for goods and services such as gas, oil, hydro Quebec and etc. If Quebec wants to survive without Canada Quebec would need to provide its own unemployment insurance, social security, family allowanceRead MoreEssay on Aloha and Mabuhay: A Look Into Filipino Hawai‘i1536 Words   |  7 PagesKasla Glorya Ti Hawaii . Although hopeful, many Filipinos faced challenges, obstacles, and tasks that would make living in Hawai‘i very difficult. Leaving their homes, and working hard in the plantations proved to be one of the biggest sacrifices an immigrant could make. Through the perseverance of their struggles, the migration of the Filipino race during the 1900s has contributed to the diverse society in Hawai‘i, and become a significant part of what makes Hawai‘i unique and authentic. Before the Filipinos

Juvenile Vs. Adult Corrections - 939 Words

Juvenile vs. Adult Corrections The correctional justice system of the United States focused to keep crime out of the streets. The age group divides once the criminal becomes eighteen or above, but sometimes the lines are drawn at the age eighteen to determine if the criminal is convicted of a crime as a juvenile or as an adult. The system allows a rehabilitation facility to maintain criminals from relapsing an offense they have done or will do in the future. Although, criminals charged as an adult are to be faced with harsher punishments and only offers a handful of rehabilitation centers than what juveniles receives. It is consider an ultimately difference when helping a juvenile and adult within the system. Youth today are dealing with violence that’s happening across the globe. It is unknown to predict a state of action that the delinquent will do, but there are many preventions that we are able to take advantage of. Violence is one of the greatest fear that many of our you ths may experience. Many recent activities that occurred with school shootings, those that are domestic or foreign abused, mass media of current brutality, even interpersonal conflicts may have conflicted with the state of mind that is threatening to our community. Instead, we can support with many preventable delinquency programs with the troubled youth that helps them get involved with the community such as afterschool programs, clubs, volunteer work, or even booth camps are one of many to interactShow MoreRelatedJuvenile Vs Juvenile915 Words   |  4 PagesJuvenile v. Adult Corrections Juvenile delinquents use to not face police or a correction system, only the fear and punishment of their families. However, as the juvenile delinquents aged they were faced with harsher punishments, but it was not until the 1800s reformers started looking for ways to teach values and built asylum and training schools. Then the concept of parens patriae occurred to establish the right to intervene in a child’s life when there were issues (Siegel, 2016). The next majorRead MoreJuvenile Justice System And Adult Justice Systems1589 Words   |  7 PagesIn this paper, I will be discussing both the juvenile and the adult justice systems. There are several differences between the two systems, which may surprise you. I will be discussing many aspects within the justice systems. These include Terminology, Due Process rights, the process of Arrest to Corrections, Juvenile crime compared to Adult crime, age limits and waivers for the adult system and the different community correction al options, which are available to the offenders. The two systems shareRead MoreEssay on Juveniles in Adult Prisons1612 Words   |  7 PagesJuveniles in Adult Prisons A deep look into juveniles in adult prisons. Touch bases on several smaller issues that contribute to juveniles being in and effects of adult prisons. The United States Bureau of Prisons handles two hundred and thirty-nine juveniles and their average age is seventeen. Execution of juveniles, The United States is one of only six countries to execute juveniles. There are sixty-eight juveniles sitting on death row for crimes committed as juveniles. Forty-three ofRead MoreRights of Juvenile Delinquency Essay1374 Words   |  6 PagesRights of Juvenile Delinquency couldn’t be as fair as it is today without the efforts made by reformers throughout history. During the late 18th and early century youths committing crimes has little to no rights given. Children as young as 7 years old can be put and trialed as an adult even have a chance with the death penalty. These punishments where so outrageous that even if you spoke against your parents’ wishes you will be put in jail. S omething needed to be done about these cruel treatmentsRead MoreSystem of Prison Management in Pakisan1273 Words   |  6 Pagesprisons have an authorized accommodation for more than 1000 prisoners, irrespective of the length of sentences. There should be a central prison in each zone/division of the province. * Women prison, open prison, Borstal institution and juvenile training centre or reformatory schools are deemed to be special prisons. * District prisons are prisons other than central prisons or special prisons and are class I, II or III. Class I prisons have capacity upto 500 and class II have intakeRead MoreManagement Principles Of Public And Nonprofit Organizations944 Words   |  4 PagesDepartment of Juvenile Justice (IDJJ). Before I divulge into my analysis, I will present a historical overview of how the Department of Juvenile Justice was establish. The Illinois department of Juvenile Justice is a new organization that was formed November 2005 when the House bill 0900, which was signed by former Governor Rod, Blagojevich passed and separated the juvenile division from the Illinois Department of Corrections. IDOC was formed in 1970’s, and facilitated the state’s adult prisons, juvenileRead MoreThe Data Around Incarceration Rates And It s Correlations With Poverty Rates1191 Words   |  5 Pagesto me because it would then raise the issue of classism and other systemic social issues. In understanding and documenting the data on this topic, the data could then be used to promote welfare and government assistance with tax money (preventative) vs. tax money going to the prison industrial complex. Hypothesis: I hypothesize that in areas with higher poverty there will be disproportionately higher incarceration rates compared to areas with lower poverty rates. I believe this will be the case becauseRead MoreComparison Between Schools And Prisons1732 Words   |  7 PagesSchools Vs Prisons The United States prison population has grown from approximately 500,000 to 2.3 million people in three decades. The us spends almost $70 billion dollars yearly to put adults in prison and jails. They also put 7.3 million people on probation and parole. California has the largest prison population rate in the country, with more than 170,000 people behind bars. More than a billion dollars is spent every year to incarcerate people from a community in Los Angeles . 40% of studentsRead MoreJails vs. Prisons1464 Words   |  6 PagesCorrections Jails vs. Prisons ------------------------------------------------- Andrea K. Wester ------------------------------------------------- April 30, 2012 To start, this paper has been more than challenging for me. Never before has my eyes been more opened to such differences. And to warn you I may have more information than needed, but no surprise there. Here bellow is what I have come up with on the differences between jail systems and prisons systems. There is not a major differenceRead MoreThe Decision For Transfer A Youth3815 Words   |  16 PagesUniversity of Central Florida The issue of juvenile transfer to criminal court is a very sensitive subject to every individual who care about the young ones in society, because it pertains to our youths who are considered to be â€Å"the future.† Many will ask if it is right for us to allow juveniles to be transferred to adult criminal court, and if so under what circumstances. Some believe that the best course of action regarding juvenile offenders is not transferring them to criminal court

Legal Compliance with Un Directives Free Essays

Beyond Bricks : A report on a new proposed business plan in the field of renewable energy 2013 Strategy Builders Consulting Inc. 2/5/2013 Introduction Sustainable development and renewable energy are among the most talked about topics at the moment. Renewable energy is the concept that the think tanks are throwing their weight behind, and the same is true for the European Union (EU, henceforth) The business model that we are going to propose, deals with promoting renewable energy resources, and has a lot of other elements to it, which are all in compliance with the vision that the EU has in place. We will write a custom essay sample on Legal Compliance with Un Directives or any similar topic only for you Order Now The existing real estate agency in question is functional in both the residential as well industrial sectors. As a result of your operations, you have a strong and commendable network in place, which can be utilised in furthering our recommended business model. According to the ‘Energy 20:20’ vision of the EU, every new building must comply with renewable energy standards, set by regulations. The existing and old buildings will also have to modify their installations to meet the new requirements. Considering that improving energy efficiency is high on importance for the EU, and for the entire developed world, we anticipate that the authorities are going to be fairly stringent on the issue of compliance of the said regulations. In approximately 7-9 years from today, it is going to be mandatory for buildings to meet the new set of criteria. Since we are still some distance away from the 2020 milestone, there is a fair chance of exploiting the time and reaping benefits. The Concept We propose to set up a model, wherein we facilitate installation as well as replacement of efficient and renewable energy components. We will have to tie up with providers of renewable energy sources and provide their services and products to our customers, who buy property from us. This service will also include our previous customers who would be looking to replace their current electricity system with renewable energy. In addition to promoting and facilitating use of renewable energy, we also propose to set up a carbon capture and storage unit and mechanism for our industrial installations. We will form alliances with small scale providers of these mechanisms and provide their services and goods to our customers. In addition to the task of acting as an intermediary, we also propose to employ and train a team of technicians, who will provide maintenance and after sales services to the customers. For this maintenance team, we will hire young, unemployed people from lower sections of the economy, who will be trained by our energy providing partners, and this initiative will hence, help in improving their societal placement. We also propose to tie up with an energy efficiency certification agency, so that our customers can easily obtain certifications. Rationale behind the concept The Commission says that EU must embrace renewable sources, not only to slow the climate changes but also because the EU’s reliance on imported gas that is set to increase from 57% currently to 84% by 2030, and on imported oil from 82% to 93%. Hence the EU sets the goal of 1. Increasing renewable energy’s share of the market to 20% by 2020, from around 8. 5% today. 2. Energy consumption is to be cut by 20% by 2020 through improved energy efficiency compared to 1990 levels. 3. Green house gas emissions are to be cut by 20% by 2020 compared with 1990 levels. The commission says states aid can legitimately be used to promote emissions cuts and increase take-up of renewables, so long as it does not breach EU competition rules. The commission has come up with new proposals for the EU to co-finance national and local schemes to promote energy-efficient housing. The EU will help member states install double glazing, wall insulation and solar panels in housing, especially targeting low-income households. The customers The target group of customers for this business will be our own existing and new customers. Evidently, since renewable sources of energy are more expensive when compared to their non renewable counterparts, there might be an initial reluctance from the customers, to shell additional Euros. To educate them about the benefits of cleaner energy, their carbon footprint, as well as the impending EU regulations, we propose to have an â€Å"Energy Consultant†, who will lay out plans, a cost-benefit analysis and answer any questions that the customers might have. The existing customers will actually be a more vital part of this proposed business model, because they will be the ones who will be replacing their existing electricity systems into renewable sources, and they will form a bigger proportion of the revenue pool, because their numbers will exceed the number of new buildings coming up. The new business concept will have to be communicated to the existing customers using our contact database, and then the consultant/s will be functional in bringing them onboard with the new ideas. Scope of the Model: Target Market France’s real estate environment is in perpetual change from the classical renting to owner/occupant system and the trend is visible from the 1960’s to date whereby 45% of the people rented v/s 42 % owned to 38 % (renting) and 57% (ownership). The renting environment is currently made of 54 % of private sector housing and 46 % of social housing. Furthermore, out of the 9. 8 million private sector residences for rental purposes, 4. 5 million are HLM (habitation a loyer modere) or project housing. With these housing projects housing most of the poor populations, the costs of energy by legacy providers such as EDF is high and hence the costs of electricity and heating is an additional burden. The available housing is also relatively old (40%) of private rental properties built before 1948 and the needs for upgrading these properties to comply with EU regulation is tremendous. 60% of the rental property is also located in metropolis of 100000+ inhabitants with most of the rural housing being privately owned. The remote locations have lesser choices in terms of energy providers as the small scale providers are only present on part of the territory. The lack of competition drives prices high and slows the implementation of cleaner energy. As for the low income housing projects, most of them were built between 1950-1970 (50%) and due to high density and low maintenance, they require even more urgent upgrades to both comply with regulation and help the government in its housing policy making. By pairing up with smaller scale energy providers across the board from wind power harvesters like Planete Oui to solar energy providers like Direct Energy, we are creating a partnership with smaller scale EU based energy producers (as opposed to EDF) and we are encouraging competition, hence lowering costs for customers. Besides, this partnership can lead to training of young unemployed people in the housing projects in electrical engineering/maintenance, hence contributing to fight unemployment. Besides, he youth know their neighborhood needs better and by outsourcing routine maintenance, the energy providers can save a lot in terms of travel costs for their maintenance teams. The Suppliers: Our role in this business model will be that of a facilitator, a middle-man of sorts. We will bring about the connection between renewable energy providers and willing buyers. We will focus on producers of wind power and solar power. We wish to focus on the smaller players in the market, becaus e not only will in promote them, it will potentially increase competition in the energy market in France, where EDF is the largest supplier now. It will also be easier logistically for us to tie up with smaller producers. Our alliance will be based on a commission based system, where we will receive a commission based on the business volume from the producers, as we will be functional in enhancing their reach, network and business. Minimum Compliance Requirements: The states are obliged to comply with the above methodology in order to achieve cost-optimal levels. The level of these requirements is reviewed every 5  years. When setting requirements, Member States may differentiate between new and existing buildings and between different categories of buildings. New buildings  shall comply with these requirements and undergo a feasibility study before construction starts, looking at the installation of renewable energy supply systems, heat pumps, district or block heating or cooling systems and cogeneration systems. When undergoing major renovation,  existing buildings  shall have their energy performance upgraded so that they also satisfy the minimum requirements. When new, replaced or upgraded technical building systems such as heating systems, hot water systems, air-conditioning systems and large ventilation systems are installed, they shall also comply with the energy performance requirements. Building elements that form part of the building envelope and have a significant impact on the energy performance of that envelope (for example, window frames) shall also meet the minimum energy performance requirements when they are replaced or retrofitted, with a view to achieving cost-optimal levels. Calculating energy performance: At the national or regional level, the buildings are evaluated by a methodology for calculating the energy performance which takes into account certain elements, specifically: * The thermal characteristics of a building (thermal capacity, insulation, etc. ); * heating insulation and hot water supply; * the air-conditioning installation; * the built-in lighting installation * Indoor climatic conditions The Finance Our research and analysis shows us that the initial start-up investment in the business will be â‚ ¬ 5 million. Out of this sum, we already have â‚ ¬ 1 million at our disposal. Out of the rest, we propose to send an application to the EU, with a request for funding under the EEPR or European Energy Programme for Recovery. We expect the EU to fund between 20% – 50% ( 1 mn – 2. 5 mn Euros ) of our project, and the rest will be sourced from angel investors and bank loans. The EEPR funds projects in three main areas of the energy sector: †¢Gas and electricity infrastructures †¢Off-shore wind energy †¢Carbon capture and storage This Regulation also establishes a financial instrument the aim of which is to support initiatives related to energy efficiency and renewable energy. The programme finances interconnection projects with a number of objectives, out of which, our business model complies with the following objectives: * Diversification of sources of energy and supplies * Optimisation of the capacity of the energy network and the integration of the internal energy market * Developmentof the network * Connection of renewable energy sources In addition to these objectives, our model also includes carbon capture and storage, and this should facilitate the funding of our project, because it ticks a lot of check boxes on the EU list. Our project is aligned with the 2020 vision of the EU, The new concept goes beyond the classical real estate agent business, as it promotes clean energy use, it promotes SMEs, and it also increases employment among unemployed youth also. Appendix: Objective: Nearly zero-energy buildings By 31  December 2020, all new buildings shall be nearly zero-energy consumption buildings. New buildings occupied and owned by public authorities shall comply with the same criteria by 31  December 2018. The Commission encourages increasing the numbers of this type of building by putting in place  national plans, which include: * The Member State’s application in practice of the definition of nearly zero-energy buildings; * The intermediate targets for improving the energy performance of new buildings by 2015; * The information on the policies and financial measures adopted to encourage improving the energy performance of buildings. Financial incentives and market barriers Member States shall draw up a list of the existing and potential instruments used to promote improvements in the energy performance of buildings. This list is to be updated every three years. References http://news. bbc. co. uk/2/hi/europe/7765094. stm http://europa. eu/legislation_summaries/energy/energy_efficiency/en0021_en. htm http://eur-lex. europa. eu/LexUriServ/LexUriServ. do? uri=OJ:L:2010:153:0013:0035:EN:PDF http://europa. eu/legislation_summaries/environment/sustainable_development/l28075_en. htm http://ec. europa. eu/clima/policies/g-gas/index_en. htm http://en. wikipedia. org/wiki/%C3%89lectricit%C3%A9_de_France http://europa. eu/legislation_summaries/energy/energy_efficiency/l27021_en. htm http://www. territoires. gouv. fr/spip. php? article1173 How to cite Legal Compliance with Un Directives, Papers

Case Studies on Taxation

Question: Discuss about the Case Studies on Taxation. Answer: Case Study 1 A person who visits Australia for more than six months and resides in the same place for most of the time is considered as an Australian resident for taxation purpose. The behavior of a person also determines the residency status. If a persons routine behavior is same to the behavior that the person had before entering Australia, than the person will be considered as an Australian resident for taxation purpose (Australian Taxation Office, 2016). In the given case, Fred came to Australia to set up a branch of his company. He leased a residence in Melbourne for 12 months. This means he wanted to reside in Australia. Further, he was accompanied by his wife and his routine in Australia was same as it was in U.K. Fred stayed in Australia for 11 months and due to his bad health, he went back to U.K. By staying beyond 6 months and from his behavior, it is evident that he wanted to stay in Australia. And based on these reasons it can be deduced that Fred is an Australian citizen for the purpose of taxation. It does not matter if he holds a rental property in U.K. and if he earns interests from investments in France. For purpose of taxation in Australia, he fulfills the residency conditions (Prince, 2013). Case Study 2 Californian Copper Syndicate Ltd v Harris (Surveyor of Taxes) (1904) 5 TC 159 In this case a syndicated had purchased a mining property for reselling it and making profits. He did not acquire this property for gaining income from mining operations. Later on, he sold the mining property for a profit. The judge in this case that that a wide known principle in the matters relating to queries of Income Tax states that when an ordinary investment acquired by the owner is realized and the amount realized is higher as compared to cost of acquisition, such enhanced amount is not the profit (Cassidy, 1994). And so it cannot be taxed under income tax. But he further added that another well known principle states that the enhanced amount gained by realizing or converting the securities has to be assessed. This has to be done in those cases where the transaction done is not just a realization or conversion of assets but actually it is done for carrying on or arising out of business (Australian Taxation Office, 2016). The judge agreed that determination of separation betwe en the two cases was tough and the facts would have to be considered to give the final decision. The point that would clarify the decision would be whether the profit acquired from enhancement of values is just from the realization of security or from carrying out the business. Here, the syndicate had acquired the land for merely gaining profits and not for business purpose and so, it is not taxable. Scottish Australian Mining Co Ltd v FC of T (1950) 81 CLR In this case, Judge William J opined that the facts of the case had to be very firm before the court can be persuaded to maintain that a company, which has not acquired, or in other manner purchased land, for the reason of making profit by selling, was actually engaged in business of sale of land and not just for realizing it. Further, where by such realization, all the company had done was taking the mandatory procedures for realization of the land for the utmost benefit, specifically the land which had been purchased and used for a distinct reason, which was not like carrying of a business (Smith, 2003). The judge held that by engaging in the subdivision and other activities, the company had just taken the mandatory procedures for realization of land in the most beneficial way. As a result, the profit earned from the development did not form a part of assessable income and hence, was not taxable. FC of T v Whitfords Beach Pty Ltd (1982) 150 CLR The judge in this case held that when the party does not do anything beyond the realization of asset, the profits could not be taxable. He also held that even if such realization is done in the course of business to acquire the best prices, it did not matter. He further held that just the size of realization would not convert the realization into a business. The judge further held that in case where the party did not participate in running the business than the proceeds would be considered as income and hence, taxable (Jade, 2016). The verdict of this case is contradictory to the verdict of Scottish Australia Mining. To differentiate between the two cases the judge laid inference to the events of December 20, 1967. On the given date, a change in the companys shareholding took place (Wolters Kluwer, 2016). The judge held that if the change in shareholding had not happened, this case would have been same as Scottish Australia Mining case. But the change in shareholding transformed the party from a company for domestic purpose to a company engaged in commercial activities. The judge decided that in this case, the subdivision and development done on the property was to improve the business and hence was taxable. The taxability was given as per section 25(1) of the Income Tax Assessment Act, 1936. The commissioner wanted to assess such income under the section 26(a) of the act but this reliance was held as unnecessary by the judges. Statham Anor v FC of T 89 ATC 4070 In the given case, the commissioner had declared that the income be assessable under section 26(a) and 25(1) of the act. The Deputy President had given his ruling in this case which was challenged in the court. The judge in this case refereed to the Deputy Presidents ruling which stated that the property was not attained for the reason of reselling it for a profit. The judge in this case held that just realization of assets does not mean that the realization has been done for business purpose. The judges further noticed that there was no proof to the fact that the parties were operating any business (Maither, 2016). The judge further held that the size of subdivision could not be considered as commercial as the subdivision was carried on part time basis. It was proved to the satisfaction of judges that the transaction was just the realization of the land in the most fruit bearing manner. The judge concluded that by application of the laws referred in this case, it could be clearly held that the parties had not carried on the business of sale of land. And so, the profits derived from the sale of land could not be considered as income. And hence, they could not be taxable under the section 25(1) of the act. Casimaty v FC of T 97 ATC 5135 To make the ruling in this case, the judge laid inference to the cases of Statham and Anor v FC and Casimaty v FC. Like these cases, the judge held that the partys activities resulted just in realization of the asset. And that the realization of asset was not done for making profit in the course of business. The judge further referred to the history of the party. The party had been carrying on the farming and was bounded in partnership with his wife and son (CCH Australia Staff, 2012). Activities were undertaken by the party to gain approval for subdivision of property from time to time. Nothing other than this proves a purpose of business. Also, the party had not claimed the interest in borrowed money as a business expense. This proved that he had no intention of treating the transaction as business activity. The judge held that the appeals had to be allowed and the party had to be reassessed on the basis of this decision. The judge concluded by stating that the profit derived from the sale was just a realization of asset and not a profit arrived during the course of business. Hence, the income was not taxable under section 25(1) of the act and also did not fall under the purview of section 25A (1). Moana Sand Pty Ltd v FC of T 88 ATC 4897 In the give case, the judge held that the party had purchased the land for business purpose and to sale off the sand present on the land and that too for a profit (Garcia and Arthur, 1989). It would not matter that the party had not purchased the land with intention of sale in a given manner but with the intention to sale the land when it is ready for subdivision. The judge further held that such profit attained from resumption of land by CPB (Coast Protection Board) would be a taxable profit (Barkoczy, 2010). The main aim of the party was sale of land and this was attained here. It did not matter what resulted in the conclusion of the scheme. The judge further held that the income was also taxable under section 26(a) of the act. The reason for the applicability of this section was that the income resulted by carrying on a profit making scheme. The judge disregarded the contention of the party that the profit making was not the major purpose (Prince, 2011). Even though the profit gained by party was a result of one incident, the profit would be an income as per the general provisions and were taxable under the purview of section 25(1). Crow v FC of T 88 ATC 4620 To give his decision in this case, the judge stated that in order to determine if a business was carried or not, a separate analysis of each transaction was not required (Federal Statue Annotations, 2003). The only thing that had to be determined was the overall circumstances of the party involved and of the applicable structure. The judge held that in this case, by repeatedly and systematically subdividing and selling the land, a business of development of land was being carried. It was proved to the satisfaction of the judge that the party had purchased and sold the property with the aim of attaining profits. Further, the judge held that the actions of the party clearly proved that he was carrying on land development business to attain profits. And so, such profits would form a part of his income and would be taxable under section 25 of the act. The judge clarified that the application of section 26(a) would have been possible only if the proceeds from selling the land were not amounting to carrying of a business which was brought under the purview of section 25(1). The judge dismissed all the four appeals with the costs and declared the income as taxable. McCurry Anor v FC of T 98 ATC 4487 In this case the Federal Court judge (Davis J) held that when a property is purchased in business and the purpose of the purchase is gaining profit by developing and selling it, such a venture cannot be termed as an investment (Barkoczy, 2010). So, the profits arrived from such income is to be considered as income and is taxable under section 25(1) of the Income Tax Assessment Act, 1936. Where the tax payers do not carry any business, the profits to be taxable have to be the result of an arrangement that can be elucidated as a commercial dealing. The judge held that the parties had actually undertaken a commercial dealing in this case. And so this profit from the sale of land was taxable under section 25(1). The judge held that the primary purpose of the scheme was important. Here, the probability of resale of the developed property at a certain profit was the primary purpose. To draw this conclusion, the judge drew inference upon the fact that the majority of money used was borrowed money. They did not apply their own money as the purpose was to attain profits and not invest. References Australian Taxation Office (2016) International tax for individuals. [Online] Australian Government. Available from: https://www.ato.gov.au/Individuals/International-tax-for-individuals/ [Accessed on 29/08/16] Australian Taxation Office (2016) Taxation Ruling: TR 92/3. [Online] Australian Government. Available from: https://law.ato.gov.au/atolaw/view.htm?DocID=TXR/TR923/NAT/ATO/00001 [Accessed on 29/08/16] Barkoczy, S. (2010) Australian Tax Casebook.10th ed. Sydney: CCH Australia Limited, pp 689 Barkoczy, S. (2010) Australian Tax Casebook.10th ed. Sydney: CCH Australia Limited, pp 751-752 Cassidy, J. (1994) The Taxation of Isolated Sales under Section 25 (1) ITAA: TR 93/2 v Joint Submission. Revenue Law Journal, 4 (1). CCH Australia Staff (2012) Australian Master Tax Guide. Australia: CCH Australia Limited Federal Statue Annotations (2003) Butterworths. Garcia. and Arthur, E. (1989) Australian Current Law. North Ryde: Butterworths. Jade (2016) Federal Commissioner of Taxation v.Whitfords Beach Pty. Ltd. [Online] Jade. Available from: https://jade.io/article/67040?at.hl=+Whitfords+Beach+Pty+Ltd+(1982)+ [Accessed on 29/08/16] Maither, L. (2016) The Federal Income Taxation of Partnerships and Joint Ventures, Precedents, Provisions and Materials. 6th ed. Montreal: Lyndon Maither Prince, J.B. (2011) Property Taxation: A Practical Guide to Saving Tax on Your Property Investments. Melbourne: Wrightbooks. Prince, J.B. (2013) Tax for Australians for Dummies. 4th ed. Hoboken, N.J.: John Wiley Sons. Smith, A. (2003) Property Development: Land and Property. Western Australia: Taxation Institute of Australia. Wolters Kluwer (2016) Federal Commissioner of Taxation v. Whitfords Beach Pty. Ltd., High Court of Australia, 17 March 1982. [Online] Wolters Kluwer. Available from: https://www.iknow.cch.com.au/document/atagUio549860sl16841994/federal-commissioner-of-taxation-v-whitfords-beach-pty-ltd-high-court-of-australia-17-march-1982 [Accessed on 29/08/16]