Feminism Essay examples - 586 Words

Feminism Feminism is the belief that women should have economic political and social equality with men. This term also refers to a political movement that works to gain equality within a male and female relationship. In a male and female relationship both the roles of the male and female should be equal. Equal in many ways ten one: they should trust each other, share responsibilities, listen to one another, respect each other, and of course love one another equally. This type of relationship is not found now a days because of the many traditions which imply that women are inferior to men. They also imply that women should stay home all day watching soap operas, taking care of the children, and making the food for their tired husbands†¦show more content†¦Ã¢â‚¬Å"Nagging wives† have always been a problem with husbands. The thought of marriage frightens many people because of the â€Å"nagging wife† this has been passed on from generation to generation. The many stories told by the very own family members of the husband and the wife arguing all day long. Marriage, today, is not considered in many times a happy thing, some people think that there is nothing to look forward, in most cases because men think that women will change on them and start â€Å"nagging† at everything. Many times in life men do not think that women can do the same things that they can; whether it’s picking up boxes or being president. There will always be that â€Å"macho man† thought of the man being stronger than the woman. In many jobs women might do the exact same thing that men do except men are getting paid more than women even if it is an insignificant amount, it happens in many places and even though many people disapprove of it there are still jobs like that out there. And there are still employers who think that a woman should not be in the work force if so home. Many feminist have been working to solve this problem and there are still people who are working to solve and change many more of these problems, and even though in some places it doesn’t seem like it, feminism and feministsShow MoreRelatedFeminism : A Studies Of Feminism1559 Words   |  7 PagesFeminism 6 Running Head: PSYCHOLOGY STUDIES:A STUDIES OF FEMINISM PSYCHOLOGY STUDIES: A STUDIES OF FEMINISM CUIYI P. Student Pasadena City College Feminism 1 Psychology Studies: a Studies of Feminism What Does it Means to Run Like a Girl 21th Century Earlier Centuries Feminism became a hot topic in 21th century, but anyone know what is Feminism means? Definition on Macmillan Dictionary says, Feminism is the belief that women should have the sameRead MoreFeminism : An Definition Of Feminism1281 Words   |  6 PagesWhen one hears the term â€Å"Feminism†, she/he may have the idea that it is the urge and desire to gain rights for women. While that is true, it does not describe feminism in its entirety. Many people misinterpret what this term means based on media and people who do not know better. Many people who may misinterpret feminism may describe it as a movement to make women superior to men. They may say that those who claim to be a feminist are ones who hate men and strive to assert themselves aboveRead MoreFeminism : The Facade Of Feminism3220 Words   |  13 Pages1A 10 December 2014 The Facade of Feminism Feminism has been around for many years. During the 19th century, feminism has had a massive effect on the female role in society and in everyday life. The term feminism emerged from the 20th century to express a broader set goals for women around the world. The majority of women want to have the same equal rights as men and women are willing to fight until they unite and become treated equally as one. The word feminism is a complex and paradoxical termRead MoreFeminism1121 Words   |  5 PagesFEMINISM Introduction to Sociology Feminism Belief in the social, political, and economic equality of the sexes. The movement organized around this belief. Feminism Feminist Theory is an outgrowth of the general movement to empower women worldwide. Feminism can be defined as a recognition and critique of male supremacy combined with efforts to change it. Feminism The goals of feminism are: To demonstrate the importance of women To reveal that historically women have been subordinate to menRead MoreFeminism, And Existentialist Feminism1780 Words   |  8 Pageswho is giving, caring, and dependable. These may sounds like worthy qualities at first, but together they form a major source of oppression for any caregiving figure, and different feminist theories such as care-focused feminism, psychoanalytic feminism, and existentialist feminism all have something to say about it. Motherhood is certainly a necessary role in a family and even in society, but the social construction around this role has led to many different ideas about the way mothers and caregiversRead MoreFeminism : The Marks Of Feminism1989 Words   |  8 PagesThe Marks of Feminism Throughout history and still today women fight against stereotypes and oppression for the sole fact that they are women. Stripped of human rights and equality in comparison to men, women deserve to stand on the same pedestal men are preciously placed upon simply because they are all human. A majority of people, including some women, invalidate the need for feminism by claiming that women often place themselves in lower positions than men. Feminists, however, would argue thatRead MoreFeminism : The Second Wave Of Feminism1222 Words   |  5 PagesWhat is feminism? Feminism is a definition to philosophy in which women and their contributions are valued. It is based on a social political and economical which is an equality for women. It’s a revolution that includes women and men who who wish the world to be equal without boundaries. The evolution of the rights of women in Australia owes much to successive waves of feminism, or the women s movement. The first of these took place in the late 19th century and was concerned largely with gainingRead MoreFeminism And The Second Wave Feminism1516 Words   |  7 PagesAmerica from 1960s into the 1980s which was later spread into Europe and parts of Asia. Compare to first-wave feminism in which advocates sought for women suffrage, this feminist movement, which had a broader and deeper influence, focused on dealing with issues which hindered legal sexual equality, rights to reproduce as well as family roles. This feminism movement is named the Second-wave feminism. It was politically powerful and influential that it obtained significant gains including the pass of theRead MoreFeminism And The Third Wave Of Feminism1212 Words   |  5 PagesAs the feminist revolution has advanced so has the definition of feminism. In 2017 feminism means something completely different than what it did in the days of women s suffrage. No longer is feminism working on allowing women just to vote. It focuses on intersectionality, gend er norms, women s reproductive rights, and so much more. We are in the third wave of feminism. In 2017 most millennials identify with third wave feminism or a variant of the movement and strive to abolish gender roles, patriarchyRead MoreFeminism : The First Wave Of Feminism1267 Words   |  6 PagesFeminism is a movement calling for social change, holding to a belief that women are oppressed by American society due to patriarchy’s inherent sexism. This social movement explained quite simply started in the 19th century when women fought for the right to vote, sought to improve workplace conditions for women as well as increase working opportunities. From this initial movement, called first wave feminism, stemmed other waves that though somewhere in the same vein, they held many differing goals

Europe During The 17th Century - 2306 Words

Europe during the 16th century went through many changes. Due to the Renaissance and Humanism, Europe would see a great change in its structure, thus throwing itself into an age of creative individualism. The Renaissance infused Humanism into government and gave every man a right to his own will and future. This century also saw growth in the form of new lands, reformed government, and technological advances such as the printing press, which could not have arrived at a more perfect time. Europe was more literate and eager to learn than ever before, which can be credited to the Renaissance, and rapid growth of university. The mid 1500s also marked the beginning of the Scientific Revolution. All of these things considered, the Protestant Reformation may have been the most revolutionary event for Europe in the 16th century. It changed the way humans think about the Catholic Church and its politics. The importance of this reformation could not have been better stated than by Steven Kris in his lecture on the Protestant Reformation: It was the Reformation that forced people to make a choice -- to be Catholic or Protestant. This was an important choice, and a choice had to be made. There was no real alternative. In the context of the religious wars of the 16th and 17th centuries, one could live or die based on such a choice. As he stated, the choice that the people of Europe faced was one of major consequences. For example, Queen Mary or Bloody Mary, as she was also known,Show MoreRelatedBriefly Explain What Is Meant by the â€Å"Scientific Revolution† That Took Place in Seventeenth Century Europe, and How It Marked a Departure from Ancient and Medieval Philosophy.1603 Words   |  7 PagesCIVILIZATION I Briefly explain what is meant by the â€Å"scientific revolution† that took place in seventeenth century Europe, and how it marked a departure from ancient and medieval philosophy. The term  Scientific Revolution  refers to a period in the  17th century  when the intellects of Europe had a revolution. This was an illustrious time for science and the initiation of modern science. During that period famous people such as Copernicus, Galileo, Kepler, and  Isaac Newton  all lived and contributedRead MoreThe Military Revolution1574 Words   |  7 Pagesthe virtuosity of war between 1560 and 1660. The changes crucially influenced campaigning and combat in Europe during the late 17th and early 18th centuries. The most influential alterations included transformation in weapons, growth in the army size, change in tactics and organization, and centralization of the states’ bureaucracies. There were many battles in the late 17th and early 18th centuries that were highly influenced by the implications of the military revolution, for example, the BattlesRead MoreThe Baroque Style Of The 19th Century753 Words   |  4 Pages†¢ Social: In 17th century large numbers of artists traveled to Rome to develop themselves, to work and study and Nicolas Poussin born in French spend significant time I Rome as well. Rome attracted the young artists not only with the many regulations that being extended by the Church but with the opportunity to learn from the past masters I art. Most of the 17th century was dominated by the baroque style, whose expressive power was well appropriate to the needs of the Counter-Reformation Church forRead MoreThe Influence Of The European Age Of Exploration1149 Words   |  5 PagesEuropeans in the 15th through 17th centuries were conquerors as they conquered the world. They engaged in intensive exploration and early colonization of many parts of the world, and they established direct contact with Africa, the Americas, and Asia. The Age of Discovery, also known as the Age of Exploration was during this period of time. The Age of Exploration was when the Europeans traveled around the world in search of different things. This is when Europeans conquered different parts of theRead MoreI Wandered Lonely as a Cloud Reflection Essay1711 Words   |  7 Pagesstrike him at first, but as he became lonely and sad he realized the emotional escape they provide. of law. These strict codes made Sweden very prosperous by having well-controlled citizens and fewer riots. Soon he became a renowned ruler throughout Europe. The impact of this was very great and allowed Sweden to advance in warfare. With the citizens under control and their natural rights stripped, Charles XII went onto defeat Russia in the Battle of Narva. Russian soldiers lost about 10,000 men at theRead MoreA Brief Note On The 18th And 18th Centuries1444 Words   |  6 PagesMatthew Cappock The 17th and 18th centuries were a period in Europe where the country was driven by agriculture. New ideas and technologies were invented which led to an increase in crops leading to The British Agricultural Revolution. As a direct result of the crop yields, small landowners weren’t able to profit therefore leaving their farms and migrating to smaller cities where they mostly worked in factories. This led to the beginning of the Industrial Revolution in Europe. Although there areRead MoreThe Age Of Globalization Began In The 17Th Century When1295 Words   |  6 PagesThe age of globalization began in the 17th century when different parts of the world came in contact with one another by establishing trade relations. While globalization connected different parts of the world, it also gave rise to capitalism. The events leading up to globalization and in turn, capitalism, are interpreted differently by historians such as Timothy Brook, in his book Vermeer’s Hat and by Gre g Grandin, in his book Empire of Necessity. This essay focuses on the interpretations of globalizationRead MoreThe Importance of the Scientific Revolution to Europe1176 Words   |  5 Pagesit so important to Europe? What did the scientific revolution help develop during time? These are some of the questions that many ask themselves when asked to define scientific revolution and enlightenment in the 17th/ 18th century. The terms â€Å"Scientific Revolution† and â€Å"Enlightenment† are used to describe two important phases that Europe came across during the 1500s to the 1800s. The 17th century scientific revolution left a huge impact on Europe leading it to the 18th century enlightenment. TheRead More50 Worst Ways to Die817 Words   |  4 Pagesways people were executed in Europe during the time period we are studying. My intent here is not to â€Å"gross you out.† It is not even to shock you. The sad fact is that throughout history, especially in Europe, p eople have thought of incredibly cruel and barbaric ways to punish those who have committed crimes. This, unfortunately, is part of history. As you are aware, we are currently studying the Renaissance and the continuing development of nation-states. During this time, some monarchs triedRead MoreEssay about The Atlantic System1040 Words   |  5 Pagesthe Atlantic System affect Europe, Africa, and the Americas? (The Earth and Its Peoples, 500) The movement of goods, people, and wealth in the late 17th and 18th centuries permanently changed societies across the continents of Europe, Africa, and North and South America, thereby increasing the reach of globalization in the modern age. Most influential to this movement was what is sometimes referred to as â€Å"The Atlantic Circuit†, a triangle of trade between Western Europe, western Africa, and the West

Adele Rise of the Mummy (Movie Review) Free Essays

Movie Review ADELE: RISE OF THE MUMMY Adele: Rise of the Mummy is a movie adaptation of the comic series of Jacques Tardi and directed by Luc Besson (â€Å"The Fifth Element†). The genre of this is more on adventure, action and comedy. It tackles about the adventures of the author Adele Blanc-Sec on her search for the mummy Patmosis, physician of the great pharaoh Ramses II of Egypt. We will write a custom essay sample on Adele: Rise of the Mummy (Movie Review) or any similar topic only for you Order Now With the help of Esperandieu, a physicist, and his concept of life after death, the plan is to resuscitate Patmosis to cure her paralyzed/almost dead sister. The story doesn’t only focuses on the concept of mummy but also to a pterodactyl which was hatched after 135 million years. It also narrates reality stuffs, the policeman, the commissioner, and those higher to them on how they use their influence, the scientists and their role in science relating to present issues. It is quite of lousy tactics when it comes to graphics. The pterodactyl seems to be not so realistic, though mummies were really nice. Also, the props used such as the breath analyzer which was used in the earlier part is catchy, the telephone and typewriter are of some antique kind. The emotions also have a spec and shifting of these emotions is suitable with regards to the scenes. For example, it goes sombre when Adele talks about her sister, and goes ra-ta-tat when Adele is in situation where she’s desperate. The humor that evolved throughout the film is of limited access to most of the audience since most of them are French â€Å"thing†. Such stuffs are mostly inside jokes about French politics, cuisine, and the museum itself. Some are clearer upon second viewing. The movie didn’t catch the bottom part of Filipino taste when it comes to comedy films. However, the film is quite educational and interesting in its own simple way, introducing the minor Egypt culture when it comes to mummifying bodies, stating most traditions like pharaohs usually bring with them their slaves and gold upon dying. The concept of life and death was also mentioned, relating it to some kind of scientific issues. The title itself is intriguing. True that the mummy rise from the grave, but what happens next is quite unexpected since it was drolly funny. Thumbs up for Besson for a job well done. I never imagined watching this one in such manner. And that is the twist that invites laughs of genuine amusement, not derision. How to cite Adele: Rise of the Mummy (Movie Review), Essay examples

Taxation Practice Law Business Source

Question: 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, Freds 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. Case study 2: ordinary income Explanations of the respective outcomes reached by the courts in the following cases which all involving sales of land I. Californian Copper Syndicate Ltd v Harris (Surveyor of Taxes) (1904) 5 TC 159II. Scottish Australian Mining Co Ltd v FC of T (1950) 81 CLR 188III. FC of T v Whitfords Beach Pty Ltd (1982) 150 CLRIV. Statham Anor v FC of T 89 ATC 4070V. Casimaty v FC of T 97 ATC 5135VI. Moana Sand Pty Ltd v FC of T 88 ATC 4897VII. Crow v FC of T 88 ATC 4620VIII. McCurry Anor v FC of T 98 ATC 4487(16 marks, max. 2000 words). Answer: 1. This case highlights the provisions relating to residence and source in Australia. Fred is an executive of a British Corporation who had specialization in management consultancy. He came to Australia to set up a branch of his company. The length of his stay was not at all certain so he had leased a residence in Melbourne for twelve months. He has accompanied his wife on the trip but his teenage sons, having just commenced college, stayed in London. His children didnt accompany him. Finally Fred had rented out his family home. Only his children was absent otherwise his behaviour in Australia was very similar to his behaviour before entering Australia. Apart from the business income and rental income he also had a property in U.K. From where he used to get rent. Apart from this he also had certain investments in France from where he earns interest. But due to his ill health he had to return back to London. He planned to live in Australia for twelve months but could stay for eleven mont hs due to his health.(Bobinozcom, 2016) As per Australian Taxation law there are certain provisions which a person need to be fulfilled to be considered as an Australian resident. The condition which needs to be fulfilled is discussed below: Family should be residing in Australia and even the business should be there. All the assets which the concerned person is having should be in Australia. The intention of the concerned person should be to stay in Australia. His living and social arrangements should also be in Australia. If a person has stayed in Australia for more than six months then he shall be considered as a resident of Australia.(Findlawcomau, 2016) If most of the above mentioned conditions are satisfied then the concerned person would be regarded as a resident of Australia. If we analyse the case of Fred then we can observe that he has satisfied most of the conditions mentioned above.(Tracy watkins, stuffconz, 2016) Fred had planned to stay in Australia for twelve months but unfortunately due to his bad health he had to stay for eleven months. This shows that he had stayed in Australia for more than six months. Even though his intention is not to stay in Australia permanently but he is opening a branch here and had also leased a residential home. He came to Australia with his wife but without his two teenage sons. Now since he has opening a branch in Australia, he would be frequently travelling to Australia and would also earn income from his business. He would be having certain assets in Australia as well. After considering all these factors it could be concluded that Fred is considered as a resident of Australia. Just that he didnt stayed in Australia for a long time does not say that he is not a resident, he has satisfied the basic condition which is to stay in Australia for more than six month. Hence, Fred is considered as a resident of Australia.(Austliieduau, 2016) 2. Californian Copper Syndicate Ltd v Harris If a person has investment and to gain some profit if he is selling it at a very high price then the difference between original cost and the selling price is to be considered as profit. This definition of profit is as per general principle. In such kind of a scenario the profit earned is considered as a part of business.(Atogovau, 2016) In the said case Court had declared that the transaction entered was for the profit purpose. The main reason behind this judgement was that the property was purchased for the purpose of being resold at a profit. Here the intention was to sell the property at profit and not a regular business transaction. If it would have been a regular business operation transaction then Court would have given judgement in favour of the assesse. But since the motive was to earn profit, it was chargeable as an ordinary income. Assess needs to pay tax on the profit earned. It would be taxable under the head Business Income. This is not a generic judgement given by the court; it was purely based on facts. The judgement could be taken as reference in other cases as well but should not be regarded as provisions. The judgement should vary based on the facts of the case.(Bondeduau, 2016) Scottish Australian Mining Co Ltd v FC of T The company had a mining land which it had purchased several years ago. But the problem was that the land was not at all doing well since nothing was there. So company decided to construct roads and several other attractions with the help of which land can be sold at a better price some of the portions were even given to public institutions like schools and churches. (Cchcomau, 2016) In this case Court had given a decision which was not in favour of the company, since Court had an assumption that the land was bought to earn profits. But the actual scenario was something else; company had bought land for some mining purpose. Since the mining land was not doing well, they had constructed roads, some other monuments as well. Since the court decision was not in favour of the company, it had appealed further to Judicial Terrain. Judicial Terrain held that the roads and other things were built since the land was not doing well. It had overturned the decision which was given by the company. The final decision which was given by Judicial was in favour of the company. Now the profits earned from the land would not be assessable and tax under Australian Income Tax law. So it shows that profits would be held taxable depending upon case to case basis.(Austaxpbrcomau, 2016) FC of T c Whitefords Beach Pty Ltd In the case between FCT v Whitefords Beach Pty Ltd (1982) 150 CLR original shareholders of the company sold shares to three development companies which acquired the company with an intention of subdividing, developing and selling the land at a profit. Even the articles of the companies to capture this intention. In the majority of the similar cases High Court had held that such profits would be assessable under Section 26(a) of the Income Tax Assessment Act 1936.(Tvednetau, 2016) This case is very similar to the above case of Scottish Australian Mining Co Ltd v FCT. Judge held that actions taken by the company was more than a mere realization of a capital asset and also constituted business of land development. Gibbs stated that if a taxpayer does no more than realise an asset then in such cases profits need not be taxable. It does not matter that how the taxpayer has gone to realise the asset in an enterprising way. Just that the taxpayer has realized an asset does not mean that it is converted into the business. But if the same is considered as an operation of business the all the realization and profits should be taxable. Then it would be considered as an ordinary income and would be taxable under the Income Tax Act. The said decision was completely different with the decision given in the Scottish case. As it was discussed in the Scottish case that in such cases decision needs to be taken based on the facts of the case, Decision will differ based on diffe rent facts of the case.(Lexisnexiscomau, 2016) Statham Anor v FC of T 89 ATC The said case was between Statham Anor v FC of T 89 ATC 4070, where the applicant said that the amount of $62,884 should not be considered as income as per the ordinary concepts. It should not be considered as a profit arising from the sale of any property. There were several conclusions drawn from the case like land became the property of the owners only at the time of partnership. Hence, there was no venturing of the land in any property development exercise. Owner had also decided to sell the land rather than keeping the land with themselves. After the death of the owner the deceased decided to sell the land rather than continuing with it and finally the nature of sale was not into venturing of capital in the business and it was neither a part of setting up of the business. (Atogovau, 2016) Finally the Court had given the following orders in respect to the said case: Commissioner should pay the costs of the appeal which applicant had to bear. Appeal should be allowed and objection which was raised in 1983 has to be upheld. The income which was derived in the said case would be reduced by the amount of $62,884.(Morsegroupcomau, 2016) Casimaty v FC of T 97 ATC 5135 This case was about a father and a son where a father had given his son an Action View farm. This farm was given as a gift to his son. The farm is mainly used by his son for some agricultural activities like dairy production, cropping and beef and sheep implementation. But the biggest issue in this case was that all these activities were not generating profit. So son had decided to sub-divide the land and sell it off. He was under a lot of debt, hence to reduce the debt he has decided to sell the land and earn some profit. The land was then divided into several sub-divisions. After this the commissioner had decided to tax the profit as per Section 25(1) of the Income Tax Assessment Act 1936. The basis on which this decision was taken was that land was sub-divided only for the reason to generate profits. Hence commissioner had decided to tax the earned profits.(Cchcomau, 2016) It was concluded that the tax payer was not carrying on the business of land development. The conclusion was on the basis that the sub-division of the farm was done on piecemeal basis to reduce debt. There was no plan made by the tax payer to dub-divide the land. If the farm was earning profits then he might not have sub-divided the land. He didnt have any intention to sub-divide the land. Even the largest part of the farm was not sub-divided, this shows that his intention was not to sub-divide or sell the land. Hence it was concluded that the taxpayer had acquired the land for residential and primary production purpose. (Cgwcomau, 2016) Moana Sand Pty Ltd v FC of T Moana Company had purchased a land which was full of sand and the purpose to purchase the land was to selling off the sand. Hence on the basis of this commissioner had decided to tax the profit earned based on the provisions of Section 25(1) and the second part of Section 26(a). But when the land was purchased initially it was taken for doing some business activities.(Atogovau, 2016) While the Court referred to the need for a main purpose of profit making by resale for the operation of the first limb under section 26(a), no rationale for excluding such. This case did not provide strong authority for the proposition even though it supports the Commissioners stance. This case was very different from the case of Kratzmann because the sale of land was the main purpose of the company. Hence at the end the appellant case of rejected since it was very different from the Kratzmann case. Hence the income derived from the sale of land needs to be charged under Income Tax Assessment Act.(Austaxpbrcomau, 2016) Crow v FC of T In the case of Crow v FC of T 88 ATC 4620 farmer had borrowed hefty amount of money so that he could purchase five blocks of land over a period of 10 years. The farmer had used the land for farming, growing crops and grazing but later on it was sub-divided. After the two years of purchase and then over a number of years he had almost sold around fifty-one blocks. By selling these fifty-one blocks he had earned an overall net-profit of $388,288. On the basis of these facts Court had held that land was used for earning profits. Since he was carrying on the business of land development. Court had acknowledged that in starting land was used as a farm but evidence was found that the farmer had known about the outset because of the size of the debts entered into that some kind of land would need to be sold. In this case various properties were purchased and then eventually sub-divided. These sale of parcels of land involved transactions which were very repetitive and systematic and had the features of continuing business of land development. This case was distinguished with the Scottish Australian Mining case that the property was used as a mine for much longer period of time than the farming business in the current case.(Cchcomau, 2016) All the transactions which were entered by the tax payer clearly show that his intention was to earn profit. His activities were viewed as carrying on business of land development and profit would be considered income as per the Section 25(1) of the Income Tax Assessment Act 1936. As per the Taxation Ruling TR 92/3 it was not clear that what the High Court meant by profits made in the ordinary course of business. Hence two types of office would come under such descriptions which are: Transaction not directly entered in its main business activity; instead it should be incident to the business activity of the tax payer. Profits and gains should be arrived from the latter. Profits arising from transactions which are a part of ordinary business.(Tvednetau, 2016) McCurry Anor v FC of T 98 ATC 4487 In this case McCurry had purchased a land on which an old house was already there. Then the company decided to remove the house and build three townhouses on the land. They had tried to advertise these townhouses for sale before its completion but unfortunately it was not successful. Due to this family had decided to move into two of the townhouses and live there for almost one year at which they were sold resulting in a total net profit of $150,000. Then after some time they purchased a second block of land where they constructed units and then sold them. On the basis of this court has decided that profits needs to be considered as assessable income since it was resulted from a commercial profit making activity. This case was gone beyond just a mere realization since properties were put in the market prior to the completion.(Atogovau, 2016) Hence the court held that the property was used for mere intention of selling the property. The income or profit derived from the sale needs to be taxed under the Income Tax Assessment Act. Both the brothers need to pay tax on the profit which was derived by selling the property.(Chefseitede, 2016) References Atogovau.(2016).Atogovau.Retrieved21 August, 2016,from https://law.ato.gov.au/atolaw/view.htm?DocID=TXR/TR923/NAT/ATO/00001 Atogovau.(2016).Atogovau.Retrieved21 August, 2016,from https://law.ato.gov.au/atolaw/view.htm?docid=AID/AID2002483/00001 Atogovau.(2016).Atogovau.Retrieved21 August, 2016,from https://law.ato.gov.au/atolaw/view.htm?DocID=TXR/TR923/NAT/ATO/00001 Atogovau.(2016).Atogovau.Retrieved21 August, 2016,from https://law.ato.gov.au/atolaw/view.htm?docid=AID/AID2002483/00001 Austliieduau.(2016).Austliieduau.Retrieved21 August, 2016,from https://www.austlii.edu.au/au/legis/cth/consol_act/itaa1997240 Austaxpbrcomau.(2016).Austaxpbrcomau.Retrieved21 August, 2016,from https://austaxpbr.com.au/document/PBR_36218 Austaxpbrcomau.(2016).Austaxpbrcomau.Retrieved21 August, 2016,from https://austaxpbr.com.au/document/PBR_3062 Bobinozcom.(2016).Bobinozcom.Retrieved21 August, 2016,from https://www.bobinoz.com/blog/807/6-ways-to-emigrate-to-australia Bondeduau.(2016).Bondeduau.Retrieved21 August, 2016,from https://epublications.bond.edu.au/cgi/viewcontent.cgi?article=1211 Cchcomau.(2016).Cchcomau.Retrieved21 August, 2016,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 Cchcomau.(2016).Cchcomau.Retrieved21 August, 2016,from https://www.iknow.cch.com.au/document/atagUio539843sl16716249/casimaty-v-fc-of-t-federal-court-of-australia-10-december-1997 Cchcomau.(2016).Cchcomau.Retrieved21 August, 2016,from https://www.iknow.cch.com.au/document/atagUio545564sl16800674/crow-v-federal-commissioner-of-taxation-federal-court-of-australia-17-august-1988 Cgwcomau.(2016).Cgwcomau.Retrieved21 August, 2016,from https://www.cgw.com.au/wp-content/uploads/2015/07/Tax-and-GST-issues-with-small-property-developments-Greg-Cahill-May-2015.pdf Chefseitede.(2016).Chefseitede.Retrieved21 August, 2016,from https://chefseite.de/gb/index.php?sgb_option[suche] Lexisnexiscomau.(2016).Lexisnexiscomau.Retrieved21 August, 2016,from https://www.lexisnexis.com.au/campus/study-help/taxation/understanding-taxation-law-2012/documents/utl12solch14.pdf Morsegroupcomau.(2016).Morsegroupcomau.Retrieved21 August, 2016,from https://www.morsegroup.com.au/files/docs/white papers/morse group_white paper_selling the farm piecemeal.pdf Findlawcomau.(2016).Findlawcomau.Retrieved21 August, 2016,from https://www.findlaw.com.au/articles/4297/how-are-permanent-residency-visas-granted-in-austr.aspx Tracy watkins, stuffconz.(2016).Business Insider Australia.Retrieved21 August, 2016,from https://www.businessinsider.com.au/the-door-just-opened-for-thousands-of-new-zealanders-to-become-australian-citizens-2016-2 Tvednetau.(2016).Television Education Network.Retrieved21 August, 2016,from https://www.tved.net.au/index.cfm?SimpleDisplay=PaperDisplay.cfm