A Review of Using the Praxis Essay Examples

<h1>A Review of Using the Praxis Essay Examples</h1><p>Using the Praxis exposition models will assist you with sorting out your thoughts and get them down on paper in a coherent manner. The three principle techniques used to make an original copy are plot, discourse and characters. Every ha its own advantages. Consider utilizing at least one of these strategies for your article when submitting.</p><p></p><p>When you present an article to a production, the submitter chooses what you will submit. So as to settle on this decision, you have to experience the accommodation agenda. All entries ought to experience similar advances. For one thing, the submitter needs to choose what design they need their article distributed in. There are three distinct configurations that might be presented: a standard electronic organization, an online introduction and a Web page.</p><p></p><p>The standard arrangement is the main choice, whil e the other two are looked over the format programming or the accommodation frameworks that are accessible. The choice comes down to whether you need your exposition to have the option to be sent to a distribution or not. On the off chance that you need it to be in the structure that can be presented, the standard configuration is most likely the best option.</p><p></p><p>Then the submitter chooses the kind of arrangement they need to see. The decisions are from indistinguishable three fundamental decisions from the accommodation, however every ha their own benefits.</p><p></p><p>If you are utilizing a portfolio programming, you have full oversight over organizing, so you have the creator controls arranging. This makes it simpler to discover blunders and furthermore considers greater adaptability as far as heading and text dimension. It can likewise be set to a specific word check breaking point to guarantee that your substance doesn't surpass the quantity of words allowed.</p><p></p><p>Then the last advance is to pick the headings and the title for your piece. This is the thing that individuals will see when they read the piece. Also, you would then be able to alter the piece in the fields, include connections and graphs, and send it off.</p><p></p><p>So now you realize how to utilize the three essential alternatives of plot, discourse and character to make another or updated original copy, however are as yet not certain how to utilize the new application? The application gives you a simple approach through the way toward presenting another article or a refreshed original copy. It is simple and gives an assortment of choices to editing.</p>

What is an F and M Essay Topic?

<h1>What is a F and M Essay Topic?</h1><p>F and M papers are a subject that numerous undergrads consider, however for those that have enough open door in their lives to take part in formal courses and seek after information as far as possible, this methodology is totally far off. While the facts confirm that numerous individuals would think about this subject as an elective, some may even decide to seek after it as a last or supplemental course, as a result of the trouble engaged with conveying it in under about fourteen days. The motivation behind this article is to give a little knowledge on what is associated with this subject, just as certain tips for people to exploit this course.</p><p></p><p>A F and M course are a style of composing that permits the understudy to compose and introduce his assessment without following a particular arrangement. This implies you can be as inventive as you need to be in introducing your thoughts. Notwithst anding, there are a couple of components to this course many find accommodating, with the goal that they can introduce their perspectives in a way that interests to most of individuals in the community.</p><p></p><p>One thing to note is that your F and M paper subjects will in all likelihood originate from life encounters, which you presumably have had before. These encounters will assist you with introducing your considerations in an increasingly explicit and fascinating manner. A genuine model is that you may have been blessed enough to encounter a specific occasion, which you realize you would not wish to rehash. The more close to home the data, the better the opportunity you have of really having it influence your career.</p><p></p><p>In option to your own subtleties, you should likewise add an individual style to your composition. An excessive number of individuals don't exploit their innovativeness by making some exceptionally in triguing and clever backlinks, which relate legitimately to the content of the article. For instance, rather than putting a genuine exposition point, you could incorporate 'you are' in the content, or you could utilize some fascinating descriptive words and words to portray how you are feeling about the subject matter.</p><p></p><p>A extraordinary tip for utilizing cleverness and imagination in your F and M article themes is to relate it to some part of your life, which you might not have imparted to other people. In the event that you have had an encounter that was simply too distressing to even think about sharing with your associates, you might need to incorporate the things that occurred, which caused you to feel great about yourself, or associated with you in a positive way.</p><p></p><p>By remembering some cleverness for your exposition subjects, you can show the world that it is so essential to you that you can communicate and g et the point over that you are endeavoring to get over. Numerous individuals love the way that these kinds of expositions can be close to home, and keeping in mind that some don't care for that perspective, for other people, it is an enormous positive.</p><p></p><p>Finally, the exact opposite thing to note about F and M articles is that there are explicit words that are ordinarily utilized recorded as a hard copy this sort of paper, with the goal that you will realize what to utilize. In the event that you find that you are battling to comprehend what words to utilize, you can essentially audit the jargon list found in the F and M manual. At the point when you are positive about utilizing the words you are OK with, you will be prepared to assemble your essay.</p>

How to Make Cake Essay Samples

<h1>How to Make Cake Essay Samples</h1><p>For scholars who have been battling with figuring out how to make cake paper tests, this article is for you. Utilizing the strategies we instruct in this article, you can be composing incredible paper tests in a matter of moments by any means. You will discover how to follow a strategy that will empower you to create phenomenal papers in no time.</p><p></p><p>To start with, it is fundamental that you figure out how to make article tests. There are many aides and different materials out there that will assist you with achieving this assignment. Perhaps the least complex approaches to start figuring out how to do this is to check out the web. Search for guides that can give you bit by bit guidelines on the most proficient method to utilize one of the web based altering instruments, for example, Grammarly or AptSense.</p><p></p><p>Of course, one thing you should realize when figur ing out how to make cake paper tests is the manner by which to utilize a layout. There are numerous layouts that will permit you to compose an exposition on any subject. The formats are accessible for nothing on the web, notwithstanding, you should discover which ones are the best to utilize. When you discover which layouts you have to utilize, ensure you get the same number of free forms as possible.</p><p></p><p>To start figuring out how to make cake article tests, you have to initially compose a short paper that you will present a production. On the off chance that you are keeping in touch with an educator or to an instructor, you will need to ensure that your exposition is fascinating and simple to peruse. You will likewise need to abstain from utilizing extreme words and such. To assist you with figuring out how to make cake exposition tests, this will assist you with composing papers on intriguing points that you think will intrigue the readers.</p&g t;<p></p><p>To make your composing fascinating, you can either attempt a hilarious method for composing, or attempt a scholarly one. It is significant that you utilize your creative mind to make your composing intriguing. At the point when you pick which way to deal with take, you need to attempt to envision what the other individual will consider your composing when they take a gander at it. Ensure you recall this activity when you start figuring out how to make cake paper samples.</p><p></p><p>When you are figuring out how to make cake article tests, you should ensure that you add a couple of fundamental focuses to your exposition. These focuses will show that you have perused the writing and that you have done your examination before you start. While these rudiments won't compensate for poor punctuation, they will go far to show that you did your homework.</p><p></p><p>Essays ought to be brief, yet enlightening. Th ey ought to likewise be brief, yet definite enough to make a unique idea. Set aside the effort to compose short, yet clear, sentences.</p><p></p><p>Now that you realize how to make cake exposition tests, the following stage is to present your work to different spots. Figure out how to recognize what individuals search for in an article and search for it when composing. When you start to figure out how to compose great expositions, you will never compose a similar one twice.</p>

What to Research About Persuasive Research Paper Topics

What to Research About Persuasive Research Paper TopicsThere are so many different topics that you can research for a persuasive research paper, and one of the main ones is the topic of outsourcing. Outsourcing of some type, whether it is research or anything else, is an extremely popular and often neglected form of business. What it means is that you can save time and money by being able to outsource certain things. This saves you time because you don't have to do all of the research yourself; instead, you can outsource it to someone else who will do the research for you and then get the results back to you.Some of the topics that you can research about in this area include the advantages of outsourcing, the disadvantages of outsourcing, and other ways to find out if outsourcing is actually the best thing for you. There are different types of outsourcing that you can look into as well. You can choose between either office related services clerical services, technical services, sales services, data entry services, or any number of other services that you can think of.When looking at persuasive research paper topics in the topic of outsourcing, there are several different methods of research that you can use to help you find out if it is really a good idea for you. One of the things that you can do is to look at how many employees your company has. If you have many employees, and outsourcing isn't something that you want to do, then you might want to reconsider your decision.Another thing that you can do is to talk to an employee that works in your office. You can ask them how much they think it would cost to outsource the work, how much they think it would save them, and what they feel would be the benefits of outsourcing to them. You may find that out of all of the workers that you talk to that are in your office, a majority of them will not like the idea of outsourcing anything.One of the main disadvantages of outsourcing in your persuasive research paper top ics is that there will be a lot of down time for your workers and you will have to wait for them to return from the vacation. The down time is also very important because your employees need to get paid on time. If your workers don't have money to spend during their breaks, they won't be able to get as much work done as they would if they were doing the work themselves.One of the other advantages that people see of outsourcing is that it allows the people that are doing the work to have the job that they want. They can work where they want and when they want to. This allows them to be as flexible as possible and to be able to find better employment when they need to. Some people even say that it's a chance to make more money because of the freedom that they have when they are working with a different company.There are many advantages to outsourcing that are studied in persuasive research paper topics. However, there are also a few disadvantages as well. It can sometimes be a bad cho ice for a business because of the costs involved. It can also be too risky because if the outsourcing company is having an accident, then your employees could lose their jobs.There are many ways to research about persuasive research paper topics in the area of outsourcing. You can talk to the people that work for you, you can talk to the employees, and you can talk to the employees that work for the companies that you are outsourcing to. What ever way you choose to go about it, you will be able to get the information that you need, and that will help you decide if outsourcing is right for you.

What Is An Essay About Yourself?

What Is An Essay About Yourself?An essay about myself can be a problem. Not because writing an essay about myself can be difficult, but because I think it might seem more difficult than it really is.There's an old saying that goes, 'You know you're in trouble when your life starts to become a whole different story.' With this in mind, it makes sense that writing an essay about myself might be something that bothers me. I know that I can write a decent essay about myself, but I can't help but worry that if it were an essay about myself that it would be too personal and not seem genuine enough.However, this seems like a false assumption because writing an essay about myself does seem more personal than writing it in a literary style. So let's look at how to write an essay about myself.First, I'm going to tell you what an essay is first. Essays are, in my opinion, the best way to learn and remember information. An essay is the most effective way to create the most efficient learning exp erience. Reading is a very inefficient learning process and I believe that by having a written guide available for every subject that you have to study, it will be much easier to remember it.Second, I'm going to tell you what an essay is not. A good essay is NOT just another essay about yourself. An essay should be educational, interesting, and thoughtful. If you can do all of these things, then you've already done your best job with writing an essay. This is important for a number of reasons, one of which is that your essay will have better chances of being accepted by your professor or adviser.Third, I'm going to tell you what you need to do in order to write an essay about yourself. For this, I recommend that you spend a few hours working on your essay before you actually send it off to your professor. You have to make sure that it's as clear and easy to understand as possible. It has to be able to stand on its own and not feel like you had to go back and re-write a lot of it bec ause it was confusing.Lastly, I'm going to tell you what NOT to do in order to make your essay look worse. I'm not suggesting that you make your essay look badly written or disorganized; you shouldn't do this. However, you have to be very careful about the way that you write it. If you waste too much time on your essay, you might lose focus on the topic and it won't make the grade.In the end, it's important to remember that a good essay isn't always a good essay about yourself. Writing an essay about yourself might seem like a daunting task, but it doesn't have to be a hassle.

The Importance Of Earnest By Oscar Wilde - 896 Words

First and foremost, The Importance of Earnest is a comedy of manners as Oscar Wilde’s main premise is to satirise the behaviours of upper class Victorian society, as he knew it. In order to achieve this he created witty dialogue, ridiculed the institution of marriage and appealed, more, to the audience’s intelligence than their emotions. However, he also creates comedy by installing farcical features such as mistaken identity, physical humour and an absurd plot. Through the use of repartee (one of the main features of a Comedy of Manners), between Jack and Algernon in Act 1, Wilde displays the upper class as hypocritical. When Jack says, â€Å"My dear Algy, you talk exactly as if you were a dentist. It is very vulgar to talk like a dentist when one isn’t a dentist. It produces a false impression.† He tries to claim that Algernon is being deceitful but instead, highlights his own hypocrisy, as previously he had been trying to deceive him about Cecily. By using three consecutive short sentences, a slow and steady pace is created; contrary to the effect it usually has or is used for. This casual pace is hilarious because it creates an agreeable tone, when in fact, what he is saying is not of reason. From this, the audience can tell that Jack is arguing for the sake of arguing, since his words are not of actual substance, which makes it even funnier seeing that he is constructing an irrelevant link - that does not even prove his po int. It highlights how trivial Jack is; perhapsShow MoreRelatedThe Importance Of Being Earnest By Oscar Wilde707 Words   |  3 PagesWebsters dictionary defines earnest as â€Å"characterized by or proceeding from an intense and serious state of mind. Which can be considered a pun since thought this play we see the characters being more apathetic. The Importance of Being Earnest is the story of Jack Worthing is the main character and the protagonist of this play. He is a well of business man who lives in the country and is very well respected there. But Jack has a secret he lives another in the city of London where he claims to goRead MoreThe Importance Of Being Earnest By Oscar Wilde1750 Words   |  7 PagesHidden Symbols in The Importance of Being Earnest The Importance of Being Earnest written by Oscar Wilde takes place in 1895 and exposes the hypocritical social expectations of the end of the Victorian era. During the Victorian period, marriage was about protecting your resources and keeping socially unacceptable impulses under control. The play undeniable reveals and focuses satire around differences between the behaviors of the upper class and that of the lower class. Oscar Wilde uses comedic symbolismRead MoreThe Importance Of Being Earnest By Oscar Wilde975 Words   |  4 PagesThe Importance of Being Earnest is a play written by Oscar Wilde about a man named Jack who lies about his identity and ends up creating huge confusion about who he really is. The biggest notion that appears throughout the play is about character. There are many instances where the characters of the play lie about their identities and pretend to be people they are not. Oscar Wilde does this throughout the play in order to explain how one’s identi ty can be made up. One is not born with an identity;Read MoreThe Importance Of Being Earnest By Oscar Wilde913 Words   |  4 Pagesmake them known. This concept has come to be the brick and mortar of the wry play The Importance of Being Earnest by Oscar Wilde The significance of the notion of being earnest is contradicted in the play, through Wilde’s clever use of words, characters digression of societal normalcy, and triviality of Victorian concepts. Cynical character Algernon asserts that women of Victorian society reinforce the importance of orderly money as a type of social contract. On page 3, it is quickly established theRead MoreThe Importance Of Being Earnest By Oscar Wilde773 Words   |  4 PagesIn the play by Oscar Wilde â€Å"The Importance of Being Earnest†, Wilde takes a comedic stance on a melodrama, portraying the duplicity of Victorian traditions and social values as the modernism of the twentieth century begins to emerge. The idea of the play revolves around its title of the characters discovering the importance of being earnest to their individual preferences. The author uses the traditional efforts of finding a marriage partner to illustrate the conflicting pressure of Victorian valuesRead MoreThe Impor tance Of Being Earnest By Oscar Wilde1318 Words   |  6 PagesSocial Status in Persuasion and The Importance of Being Earnest Social status refers to a person s position or importance within a society. I have done some research and have acquired information over the way social status is addressed in both the writings of Jane Austen and Oscar Wilde. In the novel Persuasion we can see how the characters go beyond their means to uphold their title and social value. In the play The Importance of Being Earnest we can see how the social rank and wealth of a personRead MoreThe Importance Of Being Earnest By Oscar Wilde1293 Words   |  6 Pagescarrying yourself, many of which was not the must enjoyable of ways and lacked some fun that many need in their life. This forced many to split their Public life from the Private one. Written in the Victorian Era, the works of The importance of being earnest by Oscar Wilde, Dr. Jekyll and Mr. Hyde by Robert Louis Stevenson ,and Frankenstein by Mary Shelley displays how the characters need to keep be kept their Private lives separate from their Public lives in order to fi t into their strict VictorianRead MoreThe Importance Of Being Earnest By Oscar Wilde1364 Words   |  6 PagesIn order to fully understand the meaning of â€Å"The Importance of Being Earnest† and its importance in its time, one must look at Oscar Wilde’s background in relation to the Victorian time period. Biography.com states that Wilde had a very social life, growing up among influential Victorians and intellectuals of the time. As he grew older and became a successful writer, he began engaging in homosexual affairs which was a crime during the 19th century. He eventually started a relationship with AlfredRead MoreThe Importance Of Being Earnest By Oscar Wilde1382 Words   |  6 Pagesappeared to be strict. The Importance of Being Earnest, by Oscar Wilde, a nineteenth century author who was one of the most acclaimed playwrights of his day, is a play set in the Victorian time period that demonstrates how trivial telling the truth was. Different characters through out Wilde’s play establish their dishonestly through hiding who they really are and pretending to be someone whom they are not. In an essay titled â€Å"From ‘Oscar Wilde’s Game of Being Earnest,’† Tirthankar Bose describesRead MoreThe Importance Of Being Earnest By Oscar Wilde1243 Words   |  5 Pagesexuberant nonconformist and controversial playwright, eminent author Oscar Wilde produced critically acclaimed literary works that defined the essence of late Victorian England. Posthumously recognized for his only novel The Picture of Dorian Gray and satiric comedy The Importance of Being Earnest, Wilde initially acquired criticism for his immoral and unconventional style of writing. Additionally, to his dismay, strife followed Wilde in his personal life as he was notoriously tried and incarcerated

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]