Child labor in India & Peru Essay Example | Topics and Well Written Essays - 750 words

Child labor in India & Peru - Essay Example One of the key reasons as to why children are being used in the force labor is to support their families due to poverty and other conditions. Lack of schooling and inadequate financial resources, caste system and other socioeconomic conditions force parents to engage their children in child labor Peru is another country with one of the worst records in terms of the child labor, however, its government is believed to be working towards the implementation of strategy to overcome this. What is critical to note that children in Peru are working under the hazardous conditions and are being employed mostly in the agriculture and mining sector? Recent data suggests that approximately 68% of the children under the working age are being employed in various sectors with majority being employed in the agriculture and mining sector. In agriculture sector, children are mostly assumed to be working for growing rice, sugarcane, barley and other crops indicating that the children may be involved in the hard labor wherein they may be forced to work in areas where they may not be suitable for this type of hard labor. The herding of livestock is another area where children are being employed or forced to work. (Bekele and Boyden). It is however, critical to note that most of the forced child labor in the country is in gold mines as mining is the second largest area where children are employed as workers. It is critical to note, however, that the working conditions in the gold mines are relatively difficult and hard for children.

Cave Paintings Essays -- essays research papers

The Cave of Lascaux and Cave Art   Ã‚  Ã‚  Ã‚  Ã‚  Cave paintings might possibly be the oldest known form of communication that exists today. Cave paintings date back to a period of time called the Paleolithic Age. The Paleolithic Age took place from 40,000 to 10,000 B.C. Prehistoric Age is divided into three parts: Paleolithic being the earliest, Mesolithic being the middle at 10,000 B.C. and Neolithic Age being the latest at 8,000 B.C. During the Paleolithic Age it is believed that the cave paintings at Lascaux, France were created.   Ã‚  Ã‚  Ã‚  Ã‚  Lascaux, is located in the south central, western corner of France. In 1940 this cave was believed to be found by a group of four boys from Montignac, France and a dog while out walking through the woods. Allegedly the dog fell into the cave and would not answer the owners call. The boys came up to what appeared to be a dark rock but as they got closer they realized they was not the case, it was a cave. The boys entered in an attempt to find the dog and discovered one of the most important cave paintings now known to man. Lascaux quickly became a heavy tourist spot and was forced to be closed in 1963 due to the damage being caused by human beings.   Ã‚  Ã‚  Ã‚  Ã‚  In Lascaux this elegant cave painting is comprised of almost six hundred figures of different animals. The cave art at Lascaux is comprised of horses, bison, cattle and hinds as suggested by the Columbia Encyclopedia in its article Paleolithic Art. It is suggested that the art â€Å"may have a ritual significance to hunting†. (Columbia) These animal paintings in the cave vary in size but the bulls specifically range from thirteen to sixteen feet long.   Ã‚  Ã‚  Ã‚  Ã‚  It is believed that these particular cave works were created sometime around 13,000 B.C. and have remained, for the most part, completely intact. This date is only hypothetical being that the process of dating these cave paintings is slightly inaccurate and limited. As talked about on the Lascaux Cave Official Website â€Å"the range of methods and tools used to date the cave art is somewhat limited, partly because the figures are not in a position favorable to stratigraphic dating most of the time and also because of the nature of the material used†. (Lascaux 11/25/04) Another identical method uses the pigment, which was found on the ground, to ... ...g these paintings. In researching this topic the student learned of the three prehistoric eras and what significance each had to later civilization. This student also learned of the possibility of a scaffolding and/or complex form that was designed to allow a person to paint on the upper wall or ceiling of a cave. This student also found it very interesting how the human body can break down these paintings and how it is hard for even scholars to gain entrance to these places. I think that these cave paintings paved the way for future art with ideas of ritual, creativity, preservation and expression. I feel that the people of this time were extremely intelligent in the fact that they were able to grasp some idea of preservation so these paintings could be viewed for years to come. I also feel that these people showed intelligence in a supreme being. If indeed these paintings are created as a ritual for their hunt then maybe they believed that if they perform this ritual this supreme being will provide them with a prosperous hunt. This topic I found very interesting and informative. Studying this topic really brought light to the existence of art even in the prehistoric culture.

Forensic Science Essay

Review Questions 1.​  What are the four types of evidence in a criminal investigation? The four types of evidence is physical evidence, documentary evidence, demonstrative evidence and testimony. 2.​  What are individual characteristics? Give an example of an individual characteristic? Individual characteristics are properties associated with a common source to a high degree of certainty. An example of individual characteristics that forensic scientists may look for are the ridge characteristics of two fingerprint samples. 3.​  What is the difference between individual characteristics and class characteristics? Class characteristics are those that can only be associated with groups not just a single source 4.​  What are physical and chemical properties? Give an example of each. Physical properties are those that describe a substance or object without referring to any other substance. For example the physical properties of glass might be its weight, size, color, and volume. The physical properties are those that an object or trace evidence has with just its physical existence, without altering it in any way with chemicals.Chemical properties are those that describe what happens when a substance reacts with another substance. For example, when the drug heroin comes into contact with the Marquis reagent chemical it turns purple. This behavior describes the chemical property of heroin and helps forensic scientists identify its presence. 5.​  What do forensic scientists do to collect and preserve soil samples? Soil samples are typically collected from the crime scene within a 100-yard radius at various spots. Forensic scientists take great care in collecting and preserving soil samples, if soil is found on the bottom of a shoe for example the soil is left on the shoe and the entire shoe is taken to the crime lab. The  object must also be stored in such a way that any pieces of dirt that may fall off the object are retained. Critical Thinking Questions 1.​  Why do you think forensic scientists are so careful that the tests they do are sensitive, reproducible, and specific? What might happen if they were less careful about this?  If the actions are not taken correctly then if you might mess up or accidental loose some evidence you have some more, they label to help with the specifics. If they are less careful about this then it might not be any use to them and just be a waste of their time. 2.​Which type of evidence do you think is most useful in an investigation? Why? I believe that the most useful evidence is physical evidence because it helps give more detail than any other type of evidence. 3.​  Why do you think that forensic scientists continue to look for class characteristics given their limitations? Forensic scientist might continue to look for class characteristics because they would like more evidence to convict or help with other law binding reasons. 4.​What do you think would be some of the challenges in collecting and preserving impressions? Why? I believe that some challenges might be having to be very gentle and cautious about what you do and how you treat the evidence. 5.​If you were on a jury, do you think you would expect individual characteristics in the evidence? Why or why not? What effects might it have if individuals expect to have individuals characteristics presented? I  believe I would expect individual characteristics because that would help me make some serious and maybe even final decisions.

E Commerce Is The Conduction Of Business And Commercial...

TRACKING TECHNOLOGY; THE DEVELOPMENT AND PERSPECTIVES OF E-COMMERCE Tracking technology Name: Class: Date Institution: INTRODUCTION E-commerce is the conduction of business and commercial affairs through electronic means. Electronic means ensure that companies are competitive and efficient in terms of production. The high level of e-commerce in the current business environment has not come instantaneously, but, there has been continual evolution. The centre of this evolution is technological advancement and globalization, two factors that have reduced the world to be in the form of a business village due to the ease in which operations are done. A sense of enhanced competition exists between various companies as they struggle to cope up with the high demands of the technology era[ ]. This essay outlines the development and the perspectives of e-commerce. Being a large topic, the evolution of e - commerce is discussed as a component of the disadvantages of e-commerce. The use of the e - commerce and e - commerce selling invention hit the internet marketing with a thud on its invention in the late 1990s with its revolution of transforming the computer and internet industries. The use of the e - commerce came with several advantages that saw connections both in the internet and intranet easier and transfer of files become much easier between and among foreign businesses too but also came with disadvantage as it placed most businesses underShow MoreRelatedFashion Marketing17446 Words   |  70 Pageslevel of achievement, deserving commendation but not distinguished by an exceptional grasp of principles or exceptional originality in their application (70% to 84%) C A good level of achievement, significantly higher than the minimum standard D E required for D (55% to 69%) Satisfaction of the criteria for a pass in that element (40% to 54%) Failure to meet the criteria for a pass in that element (below 40%) Please note †¢ Keep a copy of all written and digital work on disk. If your workRead MoreMonsanto: Better Living Through Genetic Engineering96204 Words   |  385 Pagescase of Cochlearâ„ ¢ – an Australian C A S E O N E high-technology leader Delta Faucet: Global entrepreneurship in an emerging market C A S E T W O DaimlerChrysler: Corporate governance dynamics in a global company C A S E T H R E E Gunns and the greens: Governance issues in Tasmania C A S E F O U R Succeeding in the Sydney indie music industry C A S E F I V E Nucor in 2005 C A S E S I X News Corp in 2005: Consolidating the DirecTV acquisition C A S E S E V E N Shanghai Volkswagen: Implementing projectRead MoreToys Project34340 Words   |  138 PagesUNIVERZA V LJUBLJANI EKONOMSKA FAKULTETA SPECIALISATION THESIS Tatjana MEDIC UNIVERZA V LJUBLJANI EKONOMSKA FAKULTETA PODIPLOMSKI STUDIJ SPECIALISATION THESIS International Business Strategy Of Toysâ€Å"R†Us For The Norwegian Market Ljubljana, May 2002 Tatjana MEDIC Conformation Tatjana Medic, a student of the University of Economics in Ljubljana, hereby confirms to be the author of this specialisation thesis written under the guidence of Professor Tone Hrastelj. Pursuant toRead MoreDeveloping Management Skills404131 Words   |  1617 PagesManufactured in the United States of America. This publication is protected by Copyright, and permission should be obtained from the publisher prior to any prohibited reproduction, storage in a retrieval system, or transmission in any form or by any means, electronic, mechanical, photocopying, recording, or likewise. To obtain permission(s) to use material from this work, please submit a written request to Pearson Education, Inc., Permissions Department, One Lake Street, Upper Saddle River, New Jersey 07458

Martin Luther Kings I Have a Dream Speech - 1849 Words

Martin Luther King, Jr. was born on January 15, 1929 in Atlanta, Georgia. He was born into a society that treated him inferior to white people just because he was African-American. As a bright young boy in a diminishing culture, his father reassured him that he was just as good as anyone else. He was determined to work hard, and demonstrate his equality regardless of race. He set out to be the best he could be and graduated high school at the early age of fifteen. Martin Luther King Jr. then went to the distinguished school; Morehouse College, where he received a B.A. in 1948. After that he ended up enrolled in graduate studies at Boston University, completing his residence for the doctorate in 1953. In 1957, Dr. Martin Luther†¦show more content†¦Ethos is defined as â€Å"the trustworthiness or credibility of the writer or speaker.† â€Å"Aristotle tells us that three things Inspire confidence in the rhetors [speakers/writers] own character-the three, namely, that induce us to believe a thing apart from any proof of it: good sense, good moral character, and goodwill.† Martin Luther King establishes all three concepts that Aristotle reveals to us, and in King’s speech he uses good morals frequently because he is apart of the African-American society and relates to everything that is happening. Martin Luther King Jr. establishes ethos throughout his famous â€Å"I Have A Dream† speech and we can see this through his first statement that says â€Å"I am happy to join with you today,† this quotation shows that he is not just another speaker, he is a man that is feeling and has felt what the people are going through. He then later goes on and states that â€Å"We can never be satisfied as long as the Negro is the victim of the unspeakable horrors of police brutality. We can never be satisfied as long as our bodies, heavy with the fatigue of travel, cannot gain lodging in the motels of the highways and the hotels of the cities. We cannot be satisfied as long as the negro’s basic mobility is from a smaller ghetto to a larger one.† Martin Luther King Jr. uses the word â€Å"we† in his speech thirty-two times and this proves that he is using ethos by connecting with the audience, and showing them thatShow MoreRelatedMartin Luther Kings I Have A Dream Speech1538 Words   |  7 Pages Martin Luther King Jr.’s legacy is one that is hard to forget due to the impact he had on thousands of African-American individuals and American society as a whole. Martin Luther King Jr. was a pastor of the Ebenezer Baptist Church in Atlanta, however, King is best known for his contributions to the civil rights movement as an activist. One of his most renown works would be his â€Å"I Have A Dream† speech. During a dark period in America, people of colour were still being oppressed and held at a lowerRead MoreAnalysis Of Martin Luther Kings I Have A Dream Speech989 Words   |  4 Pages† Because this is one of the most influential quotes of all-time, Martin Luther King Jr. did not fail to expound on her statement. In his life as well as Martin Luther King Jr.’s, â€Å"I Have a Dream† speech, he was an avid and determined African American striving for racial equality. He allowed for others to follow his lead and to continue his legacy as the U.S con tinues to live on as a nation of freedom, liberty, and security. King’s presentation addresses the African American race, expressing a daringRead MoreAnalysis Of Martin Luther Kings I Have A Dream Speech1031 Words   |  5 Pagesanything.† Being one of the influential quotes of all-time, Martin Luther King Jr. did not fail to expound on her statement. In his life as well as Martin Luther King Jr’s â€Å"I Have a Dream† speech, he was an avid and determined African American striving for racial equality. He allowed for others to follow his lead, and to continue his legacy as the U.S continues to live on as a nation of freedom, liberty, and a home of safe living. King’s presentation addresses the African American race, expressingRead MoreRhetorical Analysis Of Martin Luther Kings I Have A Dream Speech1230 Words   |  5 Pages Rhetorical Analysis Essay on Martin Luther King’s â€Å"I have a dream† speech Professor Hailemarkos Worke ENGL 102 Sefra Belay September 29, 2017 Rhetorical Analysis Essay In Washington DC, on August 28, 1963 was the day that Martin Luther King, Jr. gave his â€Å"I have a dream† speech. According to Kennedy X.J., et al. in their book, The Brief Bedford Reader, Martin Luther King was an American Baptist minister who became the first president of the Southern Christian Leadership ConferenceRead More Rhetorical Analysis of Martin Luther Kings I Have A Dream Speech987 Words   |  4 PagesIn a period of time where few were willing to listen, Martin Luther King, Jr. stood proudly, gathered and held the attention of over 200,000 people. Martin Luther King, Jr.’s â€Å"I Have a Dream† speech was very effective and motivational for African Americans in 1963. Many factors affected Kings’ speech in a very positive manner; the great emotion behind the words, delivering the speech on the steps of the memorial of the President who defeated slavery. And not only was this message beautifully writtenRead MoreRhetorical Analysis of Martin Luther Kings I Have A Dream Speech810 Words   |  4 Pages Martin Luther King’s speech was made after the March on Washington on August 28, 1963. He delivered the â€Å"I Have a dream† speech on the Lincoln Memorial steps. He verbalized this speech to millions of people blacks and whites. This is one of the greatest speeches because it has many elements like repetition, assonance and consonance, pathos, logos, and ethos. Repetition in M.L.K.’s Speech Martin Luther King uses a lot of repetition in his speech. They are scattered throughout but veryRead MoreRhetorical Analysis Of Martin Luther Kings I Have A Dream Speech724 Words   |  3 PagesRhetorical Analysis M.L.K â€Å"I have a dream† Speech On August 28th 1963, Civil Rights activist, Martin Luther King Jr. made his infamous â€Å"I Have a Dream† speech. In the speech, King confronts the mistreatment of the African American community and the lack of free will they contain in society. Throughout the mid-1900s, the Civil Rights Movement took place, influenced by centuries of cruelty towards the African Americans.. The most influential speech in the modern era was said in front of thousands ofRead More Rhetorical Analysis of Martin Luther Kings I Have A Dream Speech1751 Words   |  8 PagesMartin Luther King Jr.’s â€Å"I Have a Dream† speech was made to thousands of people at the Washington Monument while facing the Lincoln Memorial on August 28, 1963. Dr. King called upon Americas to consider all people, both black and white, to be united, undivided and free. His rhetoric harkened back a hundred years past when the Emancipation Proclamation was enacted during Abraham Lincoln’s term as presid ent which abolished slavery and allowed all people living in America to be equal and have equalRead MoreRhetorical Analysis of Martin Luther Kings I Have A Dream Speech852 Words   |  4 Pages I Have A Dream is a mesmerizing speech by Dr. Martin Luther King, Jr. It was delivered to the thousands of Americans on August 28, 1963, during the March on Washington. Aimed at the entire nation, King’s main purpose in this speech was to convince his audience to demand racial justice towards the mistreated African Americans and to stand up together for the rights afforded to African American under the Constitution. To further convey this purpose more effectively, King cleverly makes use of theRead MoreLiterary Techniques of Martin Luther Kings I Have a Dream Speech1223 Words   |  5 Pagesago, Martin Luther King electrified America with his momentous I Have a Dream speech. This speech demanded racial justice towards the mistreated black community of America. The theme of the speec h was that all humans were created equal and that this should be the case for the future of America. Kings words proved to touch the hearts of millions of people and gave the nation a vocabulary to express what was happening to the black Americans. This did not happen by chance. Martin Luther Kings speech

Rosetta Stone Free Essays

Ensure your computer is NOT hooked to the internet. If you have PowerISO, or a similar utility, skip to step 3 Step 1 -Install Power ISO Step 2 -Run Power ISO and click to continue unregistered. -Choose the large icon â€Å"mount† gt;gt; â€Å"set Number of drives† gt;gt; â€Å"1 drives† Step 3 -Mount: â€Å"The Rosetta Stone Version 3. We will write a custom essay sample on Rosetta Stone or any similar topic only for you Order Now 0. 35†³ Step 4 -Navigate to My Computer if The Rosetta Stone does not automatically load -Double Click on â€Å"RS_App† -Follow Install Instruction -Launch â€Å"Rosetta Stone V3† -DO NOT Check for updates -Quit Rosetta StoneStep 5 -Delete a file called tracking. db3 -Location: For XP users -gt; C: gt;gt; Document and Settings gt;gt; All Users gt;gt; Application Data For Vista Users -gt; C: gt;gt; Program Data gt;gt; The Rosetta Stone -If any of these folders are hidden in Vista, choose: organize gt;gt; folder and Search options gt;gt; view gt;gt; show hidden files and folders -If any of these folders are hidden in XP, right click where the missing folder is and choose: folder options gt;gt; view gt;gt; show hidden files and folders Step 6 -Run Rosetta Stone -DO NOT Check for updates -Quit Rosetta StoneStep 7 -Install The Rosetta Stone Version 3. 0. 57 (Update 1) – -Follow installation instructions -DO NOT update Step 8 -Install The Rosetta Stone Version 3. 2. 11 (Update 2) -Follow installation instructions -DO NOT update Step 9 -Right Click on The Rosetta Stone Version 3. 2. 11 Patch -choose â€Å"copy† -paste in the Rosetta Stone Directory at C:Program FilesRosetta StoneRosetta Stone V3 -double click on The Rosetta Stone Version 3. 2. 11 Patch -A pop up will appear and say: â€Å"Activation area replaced with â€Å"minor error†Ã¢â‚¬ ¦ Click ‘OK’ enjoy :)† -click on â€Å"Patch† Step10 Install Laguage Files by: -Run The Rosetta Stone choose: install Language -navigate to the Rosetta Stone Content Folder -right click on the first language to be installed gt;gt; â€Å"Power ISO† gt;gt; â€Å"mount image to Drive []† -click â€Å"ok† at the Rosetta Stone Istallation screen -follow Rosetta Stone installation Instrutions -at completion, choose â€Å"continue† -choose DO NOT UPDATE -choose NEVER when prompted to register the software -click â€Å"OK† when an 2002 error pops up Step 11 -Install further language files by following the procedures in step 10 after selecting to install ano ther language A Reminder: NEVER NEVER NEVER Update this software for any reason. Enjoy! qwerqwefqwerq How to cite Rosetta Stone, Papers

Taxation Law Mobilization and Trade Integration

Question: Discuss about the Taxation Law for Mobilization and Trade Integration. Answer: Introduction: Section 6-5 of Income Tax Assessment Act (ITAA) 1997 contains income as per ordinary concepts. An individual, who is an Australian resident, is required to assess the taxable income by including ordinary incomes acquired directly or indirectly from different sources of income. Ordinary income for the purpose of tax is derived from three sources, firstly, income from personal efforts that includes salary or remuneration income and wages income. Secondly, income from assets and properties including rental income from property, dividends and interest income from shares and securities are included in ordinary income. Thirdly, ordinary income also includes income from conducting a business operation in the form of retail sales, wholesale, farming etc (Fleischer, 2015). In the present case, Peta owned a house in Kew, Australia for the purpose of residence in one unit and the other unit i.e. tennis court for the purpose of sale at profit. During the current tax year, Peta received an offer to sell the courts at good condition. She spent $100,000 for the renovation of tennis court and sold it at $600,000 in the current tax year. As per the explanations on assessable income in ITAA97, sale of property is considered to be an ordinary income if it constitutes a business of the taxpayer. Further, if the intention of the taxpayer at the time of acquiring the property is not to earn profit from the sale of the asset then the profit on proceeds cannot be considered as ordinary income (Grubert Altshuler, 2016). Considering the decided case of The Myer Emporium Ltdv. FC of T (1987) 163 CLR 199 classification of profit on sale of property had been decided according to the nature and purpose of the transaction. In case the property is sold out with the profit making intention then the receipt sale proceeds cannot be regarded as revenue income. Accordingly, the profit earned from the sale proceeds would be considered as capital income and not ordinary income under section 6-5 of ITAA97 (Auerbach Hassett, 2015). Further, in the decided case of Whitfords Beach Pty. Ltd. v. FC of Taxation (1982) 150 CLR 355 it has been a rgued that a mere earning of profit from investment cannot be called as income. If the taxpayer realizes the sale proceeds of the asset or investment in a way to obtain best price then also the income would not be considered as ordinary income. Therefore, such income would be considered as statutory or capital income that is not assessable under section 6-5 of ITAA97 (Ho Wang, 2015). In the present situation, income from sale of property unit, tennis court gives rise to two situation, firstly, intention and purpose of Peta to sell the property and secondly, nature of the property transaction. It is mentioned that the purpose of acquisition of the house was to build and sell the units in tennis court at a profit. On the contrary, the asset acquired by Peta also constitutes investment as the other part of the house she used for residential purpose. Considering the decided case of McCorkell v. FC of Taxation98 ATC 2199 on profit from sale of subdivided land, it was decided by the court that since the applicant was not involved in the business of subdivision and sale of land, the realization of profit was not an ordinary income (Mehrotra Ott, 2016). Similarly, in case of Peta, it has been observed that she is not involved in carrying on a business of construction and sale of housing units. On the other hand, her intention of acquisition of the house two years back was to earn profit from sale of units of house. Hence, if the nature of acquisition of house property by Peta is considered then, the sale of tennis unit would not be regarded as an ordinary income under section 6-5 ITAA 97. The receipt of $600,000 would be constituted as capital receipt and not to be included in the assessable income. However, if the intention and purpose of acquisition of property by Peta is given the priority, then the receipt of $600,000 shall be included in the assessable income as an ordinary receipt under section 6-5 ITAA 97. The amount of $600,000 would be assessed for taxability by considering the deduction on expenses $100,000 incurred by Peta to renovate the tennis court in good condition. Hence, the balance amount $500,000 would be taxable in the hands of Peta as per ITAA97 section 6-5. Consequences of Fringe Benefit Tax The present solution reflects the consequences of Fringe Benefit Tax as per the Taxation Ruling 97/17 of Income Tax Assessment Act (ITAA) 1997. The consequences are also in pursuance with Fringe Benefit Tax Assessment Act 1986 for the year ending 31st March 2016 in the books of ABC Pty Ltd. which provided several benefits his employee Alan. Fringe benefit means certain advantages and benefits provided by employer to the employees of the organization (Nijland Dijst, 2015). Employer is liable to pay tax on such benefits at the rate specified by the Australian Taxation Office that is computed on the gross- taxable value provided to the employees. In order to determine the taxable value, two types of gross up rates are considered i.e. higher gross- up rates knows as type 1 while the other is lower gross up rate known as type 2 (Hodgson Pearce, 2015). Higher gross up rate or type 1 is applicable to the assessees paying Goods and Services Tax (GST) for the benefits provided by them to the employees. Such taxpayers are entitled to claim credit on GST, which is known as Gross Credible Benefits. On the contrary, lower gross up rate or type 2 is applicable to the taxpayers not entitled to claim credits on GST against the benefits provided to the employees (Ahmad Scott, 2015). Moreover, several benefits that are provided by the organizations or employers to the employees are exempted benefits whereas certain benefits are taxable if the value of benefits exceeds the specified limits in the ITAA 97. For instance payment of remuneration and wages, benefits provided on house rent allowance in remote area tools and electronic gadgets including mobile phones that are related to work, and laptops are not taxable (Tang Wan, 2015). Therefore, the fringe benefit tax consequences for the advantages provided by ABC Pty Ltd. are as follows: Salary $300,000 under remuneration package: It is taxable in the hands of the employee Mr. Alan, during the current tax year 31st March 2016. Since the payment of remuneration by employer falls under the exempted fringe benefit scheme, ABC is not liable to pay fringe benefit tax on salary $300,000 as per TR97/17 ITAA 97. Payment of mobile phone bill: The payment of bill amounted to $220 per month made by ABC Limited that included GST while the phone was used by Alan for the purpose of work only. Exemption on mobile phone expense is available whereas the regular payment of bill amount is not exempted from fringe benefit tax (Chadarava Raval, 2015). Therefore, ABC Limited is liable to pay fringe benefit tax @49% on the assessable value for the year ended 31st March 2016. Further, higher gross up rate would be applicable to determine the assessable value because the company is entitled to claim input credits. Phone bill allowance (including GST) (i) $ 2,640.00 ($220.00* 12 months) Higher Gross up rate (ii) 2.1463 Taxable amount of allowance (i* ii) $ 5,666.232 Tax on Fringe Benefit @ 49% on $ 5,666.232 as on 31 March, 2016 $ 2,776.453 (Subject to the input tax credits or GST credits) Payment of Alans children education fees: The Company made annual payment amounted to $20,000 for the education fees, which does not include GST. Considering the TR97/17 ITAA 97, the payment would be taxable as fringe benefit tax to be assessed by applying lower gross up rate. Education fees (GST free) (i): $ 20,000.00 Lower gross- up rate (ii): 1.9608 Taxable value (i* ii) $ 39,216.00 Tax on Fringe Benefit @ 49% on $ 39,216.00 as on 31 March 2016 $ 19,215.84 Mobile phone handset: ABC Limited provided a mobile handset to Alan values $2,000 that includes GST. According to the provisions in FBTAA 1986 and TR97/17 ITAA97, benefits provided by employer with respect to tools or electronic gadgets for work purpose, then value of such benefits or advantage will be exempted from the taxability of fringe benefits (Jibrin, Ejura Augustine, 2015). In the present situation, it is not clearly mentioned that the mobile handset provided by ABC Ltd. to Alan has been provided for work purpose or personal use or for both purpose. Hence, the tax consequence has been provided considering all the three situations: Option 1: If the phone has been provided by the organization for only work purpose then ABC Ltd. is not liable to pay tax on the value of phone because it falls under the exempted fringe benefit scheme. Option 2: If the phone has been provided for personal use then the assessable value would be determined by using higher gross up rate because the cost of handset in inclusive of GST. Cost of the handset (including GST) (i) $ 2,000.00 Higher Gross up rate (ii) 2.1463 Taxable value (i* ii) $ 4,292.60 Tax on Fringe Benefit @ 49% on $ 4,292.60 as on 31 March 2016 $ 2,103.37 (Subject to the input tax credits or GST credits) Option 3: If the phone is provided for partial use for work and partial for personal use then the amount used for work would be exempted from fringe benefit tax while amount for personal use would be taxable. However, the bifurcation of the amount is provided hence, it has been assumed that the phone is used for personal purpose. Therefore, the assessable value and taxable amount would be same as determined in the option 2. Dinner party at the year-end: The Company arranged a dinner party for the employees and their partners at the end of the financial year at a local restaurant. According to Australian Taxation System, this expenditure made by ABC Ltd falls under the head entertainment by way of food and drink allowance (Gupta Sawyer, 2015). Therefore, ABC Limited is liable to pay fringe benefit tax on the dinner expense and the number of employees attendance at the party is not relevant. Computation of fringe benefit tax for the year ended 31st March 2016 Total cost of dinner including GST (i) $ 6,600.00 Higher Gross up rate (ii) 2.1463 Taxable value (i* ii) $14,165.58 Tax on Fringe Benefit @ 49% on $ 14,165.58 $ 6,941.13 (Subject to the input tax credits or GST credits) Tax consequences if ABC Ltd had 5 employees Measurement of fringe benefit tax does not depend on the benefit provided to number of employees but depends on the nature and purpose of use of such benefit provided to the employees. Therefore, the taxability of benefits for entertainment by way of food and drink provided by the organization would not depend on the attendance of number of employees. As per TR97/17 ITAA 97, the taxability for the expenses on dinner hosted by ABC would be same as computed in answer (a) even if the company had only 5 employees instead of 20 employees. Tax consequence if clients of the organization also attended the dinner party In case the organizations clients also attend the dinner party then the tax consequences for the cost of dinner would be different from that of determined in the answer (a). Since the fringe benefit scheme is applicable only for the employees, expenses incurred for the clients would not qualify for fringe benefit. Expensed incurred for the clients would be considered as business expense. Further, it is difficult to segregate the dinner expense incurred for the employees and clients (Chadarava Raval, 2015). Therefore, the entire cost of dinner incurred by ABC would be considered as general deduction to measure the assessable income. While the tax on fringe benefit as derived in solution (a) $ 6,941.13 would be tax saving for ABC Ltd. Reference List: Ahmad, R., Scott, N. (2015). Fringe benefits and organisational commitment: the case of Langkawi hotels.Tourism Review,70(1), 13-23. Auerbach, A. J., Hassett, K. (2015). Capital taxation in the twenty-first century.The American Economic Review,105(5), 38-42. Chadarava, P. D., Raval, D. S. (2015). Flipkart. com-Creating a Blue Ocean in Indian Retail E-Commerce Business.BIOINFOLET-A Quarterly Journal of Life Sciences,15(3), 191-202. Fleischer, V. (2015). Two and Twenty Revisited: Taxing Carried Interest as Ordinary Income Through Executive Action Instead of Legislation.Available at SSRN 2661623. Grubert, H., Altshuler, R. (2016). Shifting the Burden of Taxation from the Corporate to the Personal Level and Getting the Corporate Tax Rate Down to 15 Percent.National Tax Journal,69(3). Gupta, R., Sawyer, A. J. (2015, November). 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