The God of Love Eros Essay - 1010 Words

In Greek mythology, Eros is the god of love and beauty. When one falls in love, fate falls into the hands of this saintly figure. Many people fail to notice the presence of Eros, and both Robert Bridges’ poem â€Å"ΕÎ ¡ÃŽ ©ÃŽ £Ã¢â‚¬  and Anne Stevenson’s poem â€Å"Eros† focus on this forgotten god. Despite the focus of each poem being centered on Eros, Bridges uses literary techniques such as metaphor, elated language, and poem structure to enforce the idea that Eros is a dictator over human emotions, while Stevenson creates the notion that Eros is a slave to humans’ desire for love by using metaphor, poem structure, diction, and dialogue. The visual images of Eros described in each poem convey a drastically different type of god. Robert Bridges depicts Eros†¦show more content†¦The speaker doesn’t recognize the god, asking him â€Å"Eros, my bully boy, / can this be you,† (5-6). This dialogue indicates that Eros is somehow i ndistinguishable from the speaker’s preconceived notions of the god. Unlike Bridges’ poem, â€Å"Eros† lacks evenness and instead contains a stream of lines in an almost stochastic and hesitant pattern, enforcing the speaker’s confusion and shock of the sight of the god. Eros’ true image is covered by the effects of abuse brought on by the activities of humans, which is revealed when the speaker is told by Eros himself â€Å"the brute you see / is what long overuse / has made of me† (10-12). Eros has become so abused that his face actually offends the speaker, which is a sharp contrast to the perfection that lies in the form of Eros as depicted in Bridges’ piece. The psychological perception of Eros is depicted in opposition between the two poems. Using captivating diction and steady poem structure, Bridges paints a picture of the constant gripping qualities love has over human beings. The metaphors Bridges uses link love to a  "tyrant of the human heart† (3), implying that Eros takes full control over human emotions. The human race is described as â€Å"victim of thy grace† (23), which tells of the submissiveness a human presents towards Eros. Bridges uses constant syllables in each line of the stanzas to emphasize the relentlessShow MoreRelated Comparing the Forgotten God of Love in Robert Bridges’ Poem EPÙÓ and Anne Stevenson’s Poem Eros852 Words   |  4 PagesComparing the Forgotten God of Love in Robert Bridges’ Poem EPÙÓ and Anne Stevenson’s Poem Eros It is often—in books, poems, paintings, and sculptures—that one hears of and sees the goddess of love. But when is it that one hears of the god? In Greek mythology, Eros is the god of love, and a god who is many times overlooked. In Robert Bridges’ â€Å"EPÙÓ† and Anne Stevenson’s â€Å"Eros†, the idea that Eros is overlooked is portrayed, but in two separate ways. Techniques such as diction, imagery, andRead MoreEssay about The Screwtape Letters - Types of Love1321 Words   |  6 PagesWhile attending Oxford University, C.S. Lewis went from being an atheist to a renowned Christian. Lewis touched a vast audience with his numerous books (around thirty or more) including The Screwtape Letters, Mere Christianity, and The Four Loves. He brought fantasy and entertainment into his writing along with slight to thunderous bits of theology woven through his stories and books. This made Lewis one of the most influential Christian writers of t he 20th century. One of the better known booksRead MorePhilos, Eros, Agape Love in Religion Essay1236 Words   |  5 PagesPhilia, eros, and agape are three different Greek terms for the word. These three terms explain the different types of love a human being can acquire. Philia is a love of friendship, which is grounded in commonality. However, eros is a kind of love that seeks something from the other person or thing. Lastly, agape is the love that wills the good of the other and is completely self-giving. The meanings of these Greek terminologies, philia, eros, and agape, allow us to better understand and discussRead MoreThe Goddess Of The Gods870 Words   |  4 PagesLove of the Gods When it comes to love stories in mythology, most people assume that the god Eros (also known as Cupid) and the goddess Aphrodite (also known as Venus) are behind the stories. However, most of the stories barely involve Eros and Aphrodite in their stories. There are more gods besides Eros and Aphrodite that help symbolize love by their actions in the stories of love. Even though Aphrodite and Eros are the main deities associated with love, several of the other Olympian gods are alsoRead MoreDifferences and Similarities of Greek and Roman Gods1714 Words   |  7 PagesMythological gods are a subject that has fascinated many for centuries. Some of the more popular gods are the Greek gods and t he Roman gods. On many occasions people have confused the gods of these two ancient civilizations. For instance when a person thinks of the goddess of love they may think of Venus or Aphrodite and think that they are one and the same. They are not though, Aphrodite is the Greek goddess of lo ve and Venus her Roman counter part. When thinking of the God of Love, Cupid isRead MoreLove Is A Tender And Resilient Matter917 Words   |  4 PagesLove is a tender and resilient matter, existing in all things since the Lord created the heavens and the Earth. However, the proper ways to love would be following Jesus s commands to always love one another regardless of race or background because everyone values love, love shapes what s good and it is explained in the Bible of the three different and enduring kinds of love: Eros, Agape and Philos. The first love is exponentially described in the Bible - Eros love. This specific kind of love isRead MoreThe Teachings Of Phaedrus And Alcibiades1040 Words   |  5 Pagesaristocrat, takes the stage first at the symposium. He explains that ErÃ… s is one of the primordial gods, and that the love between a boy and a lover is the greatest love that exists. The lover is meant to guide the boy, and the two must lead each other to examine themselves and feel ashamed. â€Å"...[The boy] is especially ashamed before his lover when he is caught in something shameful† (Sym. 178E). Phaedrus later adds that â€Å"...Love is...the most powerful in helping men gain virtue and blessedness†¦Ã¢â‚¬ Read MoreEssay on Eros611 Words   |  3 Pages In the Poem, EPƒÇƒÃÆ', by Robert Bridges, Eros is referred to as an  ¡Ã‚ §Ã‚ ¡Kidol of the human race ¡K ¡Ã‚ ¨ with a perfect form and looks, however, he bears no expression on his face. On the other hand, in the poem, ERO S, by Anne Stevenson, Eros is portrayed as a  ¡Ã‚ §thug ¡Ã‚ ¨ with a bruised and  ¡Ã‚ §patchy ¡Ã‚ ¨ appearance. I believe that although both authors are trying to convey the same message, they choose different ways to go about it. nbsp;nbsp;nbsp;nbsp;nbsp;In the poem by Anne Stevenson, I believe that sheRead MoreThe Classical Types Of Love1374 Words   |  6 PagesLove is a special emotion that most individuals strives for. Part of a human’s nature is to love and long for another individual. This feeling has existed since the beginning and will continue to exist until the end. The term â€Å"love,† however, is very broad. To understand more easily what the term means, the Ancient Greeks came up with three terms to symbolize the three main types of love. The three classical types of love are very important to understand, as they will continue to exist untilRead MoreEssay Three Types of Love1072 Words   |  5 PagesThree types of love: eros, philos and agape. Love is a concept that one can explain with many different words. It is very easy to tell the definition of love but difficult to live in the real life. Love is something that is intrinsically in our nature. One can definite love, but one cannot dictate how, when and where love expresses itself. Plato, an old Greek philosopher describes three types of love in his book the Banquet. All of these classifications of love do happen in the human world, although

Impact of Tourism on the Environment Free Essays

Impact of Tourism on the Environment (Negril) Negril is situated on the western end of the island of Jamaica. It is known as the 7 mile beach even though it is slightly longer than 6. 4 km in length. We will write a custom essay sample on Impact of Tourism on the Environment or any similar topic only for you Order Now Negril is also called the tourism capital of Jamaica. Tourism is travel for business, leisure or recreational purposes and therefore has many impacts on the environment: as natural habitats both aquatic and terrestrial are being destroyed and damaged when hotels and roads are being built, causing pollution in many forms and also coral reefs are being destroyed in the process. The current model of tourism has a negative impact on the environment of Jamaica. This model is based on the construction of mega super inclusive resorts, which require engineering solutions such as dredging, construction and limestone blasting in order to create swimming beaches, and construct buildings a few meters away from the high water mark. Construction and operation of tourist facilities such as hotels and other attractions also result in significant alterations to the terrestrial environment, trees, insects, birds etc.Operation of these entities also results in the diversion of resources such as water and electricity which could have been used elsewhere in the society. Jamaica’s tourism product is also dependent on the coral reefs and their associated ecosystems such as sea grass beds and mangroves. These ecosystems are, however, threatened by natural causes and human behavior such as coastal pollution, rapid coastal development, over-fishing and global warming. Incre ased construction activity provides relatively short term and low-skilled employment. The alternating demand for this pool of labour often results in the increase of unplanned settlements and squatter communities that are established close to the resort areas. The creation of these communities results in the destruction of the watershed in these areas as well as inadequate sewage treatment and solid waste management. All of which contribute to reduced environmental quality; for example, reduced water quality as a result of increased nutrients and turbidity in the coastal water. STATEMENT OF TASKThe purpose of the project is to highlight the impacts of tourism on the environment both the negative and positive aspect. Tourism contributes to improper disposal of waste, pollution of air, water and beaches all of which are hazardous to the environment and pose a threat to our health. On the other hand, tourism also has a positive impact on environment as it contributes to foreign exchange. Although concern about environmental degradation started relatively late both the Go vernment and international organizations working strongly acknowledged the problems and recommended measures to balance the environment. Their attention mainly rests on the preservation of endangered wild life fauna, plants and aquatic life and the prevention of further deforestation, which has triggered a host of other problems. Deforestation aggravates soil erosion and, in so doing, affects the agricultural livelihood of the population. Pollution is another alarming problem; it is visible on most routes. Its causes are many and multi-faceted, arising singularly or in combination with several factors such as the following: (a) Lack of hygiene (b) Lack of facilities for proper sanitation, particularly for local people, porters and guides (c) Lack of facilities for litter d) Lack of environmental awareness (e) Ineffective rules and regulations (f) And lack of monitoring of environmental health. While deforestation and pollution are the major causes of environmental degradation in Jamaica, tourism has become a boon for the survival of local people in terms of providing income for them. On the whole, the tourism sector h as generated a living for the locals. However, it has also contributed to the disruption of the environment. In this light, the trade-off between environmental problems and economic gains created by tourism cannot be measured so easily.Tourism needs to be encouraged, but not without policies to improve and maintain the environment CONCLUSION Jamaica is primarily a ‘sun, sea and sand’ destination and, therefore, the primary recreational activities of visitors include sun and sea bathing on the beaches. Tourists who visit Jamaica are, therefore, primarily involved in activities such as going to the beach, snorkeling, scuba diving and glass-bottom boating. Jamaica’s tourism product is dependent on the coral reefs and their associated ecosystems such as seagrass beds and mangroves.These ecosystems are, however, threatened by natural causes and human behavior such as coastal pollution, rapid coastal development, over-fishing and global warming. The effects of tourism on the environment are felt in several ways: Resources are utilized to provide for the every-day comforts of visitors and utilization of materials to produce souvenirs and destruction of the natural environment caused by an influx of tourists. There is the pollution generated by tourists: discharge of untreated sewage into seas and rivers, carbon dioxide and nitrous oxide emissions from transport. There is also the impact of changes upon the social and cultural life of a country; the necessity to provide accommodation to support the tourism sector resulting in increased allocation of lands, sometimes in areas where the natural environment is irrevocably changed. Therefore it can be stated that tourism does have a negative impact on the environment. RECOMMENDATIONS ?Monitor beaches closely to prevent over population and thus reduce pollution of the beaches ?Prevent sewage from going out into the sea Carpool to reduce the amount of fumes from entering the atmosphere thereby preventing global warming and the depletion of the ozone layer by some extent. ?Educate the public more about the impacts of tourism on the environment. ?Take precautionary measures to reduce habitat destruction.BIBLIOGRAPHY http: www. geointeractive. co. uk/environmental impact of tourism http: www. jamaicaobserver. com/jamaicaobserver/20090104/leisure html â€Å"PUBLIC AFFAIRS: Economic, social impact of Tourism on the Environment. † The Jamaica Gleaner. 4 Jan 2009 UNEP: Environmental Impact of Tourism. UNEP. 2001 How to cite Impact of Tourism on the Environment, Papers

Taxation Law Residence and Source

Question: Discuss about the Taxation Law for Residence and Source. Answer: Residence and source Discuss whether Fred is a resident of Australia for taxation purposes. Fred, who is an executive of a British corporation has come to Australia to establish a branch of his company. Being on a designated post, he thinks that he must stay in Australia for a period of 12 months according to the law to establish his company in the country. So, he leases a residence in Melbourne for 12 months. After a period of 11 months, he returned back to the UK due to ill health. During this period of 11 months, he received rent on his property in the UK as well as earned interest from investments made by him in France. Hence, in this case, it is to be determined that the income he earned in Australia would come under taxation purposes or not. In order to decide whether Fred is a resident of Australia for taxation purposes, particular factual situation must be considered. However, taxation law of Australia provides certain criteria under which, it can be determined whether taxation should be applicable on him or not. In common situations, a person is considered to be a resident of Australia for tax related purposes, if he/she; Leaves Australia on a temporary basis and does not settle in any other country Is a student from a foreign country and is enrolled in an Australian institution for a period of more than six months Is visiting Australia for a period of more than six months and stay at a same place during that period Migrate to Australia with an intention to stay permanently over here A person is considered to be a foreign resident for taxation purposes, if he/she is; Visiting Australia for a period of more than six months and remain travelling and working in various locations for most of the duration of residence Visiting Australia for vacations for a period of less than six months Leaves Australia permanently than taxation will be applicable from the date of departure from Australia(Australian taxation Office, 2016). After being informed about the residency criteria for taxation purposes in Australia, it can be determined that Fred went to Australia with an intention to establish a branch of his business over there and he stayed there for a period of more than six months i.e. eleven months. He has fulfilled basic requirement of the taxation law of Australia and can be considered eligible to pay taxes for the income earned by him in Australia. Moreover, he stayed at the same place which he took on lease in Australia for eleven months and received rent on his residence in UK. He returned back to the UK only because of his ill health, otherwise his intention was obvious to set up his business in Australia. Considering all these points, it is obvious that Fred is proved to be an Australian resident for tax purposes. Furthermore, under Tax implication laws of Australia, an Australian resident for taxation purposes has to pay taxes on all the income earned by him/her in Australia as well as in any other places of the World. Therefore, he must have to pay taxes on all the income he had earned from investments in France as well as from rent received by him on his property in the UK. Ordinary income Californian Copper Syndicate Ltd v Harris (Surveyor of Taxes) (1904) 5 TC 159 The matter of the case was to determine whether the taxpayer was assessable on the profits arising from the sale of the land or not. The decision of the Court of Exchequer was that the profits earned from the sale of the land was assessable for payment of taxes as it was assessed by the Surveyor of Taxes that the profits achieved were of an income nature. Since beginning, it was the intention of the taxpayer and he/she was making an effort to earn profit through sale of his copper-bearing land as he/she never had sufficient funds to mine the land. It was a trading transaction instead of simple substitution of one investment for another(Manyam, 2011). According to the verdict of Lord Justice Clerk, if the owner of an ordinary investment wishes to sale it and obtains more price than he invested on it, the increased price is not considered as profit measurable to pay income tax. However, if an act was done in carrying on or carrying out of a business, the increased value obtained from realisation or conversion of securities may be assessable (minterellison, 2010). Furthermore, the Court explained that if a person or an association of people deal in selling or buying a property in order to obtain profit from it, the gain received by them is liable to be assessed for Income Tax. While explaining the matter, Court stated that it may be difficult to determine whether the amount of gain received by realising a security is simply an enhancement of value or it is a profit received in an operation of business in carrying out a plan for making profit. Scottish Australian Mining Co Ltd v FC of T (1950) 81 CLR 188 The company carried on the business of mining coal on a land but, when the main coal seam on the land exhausted completely, the company decided to sell the land. To enhance its selling price, the company made expenditure on the land and in return received a good amount on its sale (Bitomsky, 1991). The issue raised in the court was that whether the sale would form a part of ordinary income or realization of capital asset. When the commissioner assessed the gains achieved from the sale of the land, he found that the company had engaged in the business of selling land and therefore, the profits achieved through such a business will be assessable under section 25(1) of the Income Tax Assessment Act (1936). However, the company argued that the profits earned from the sale of the land should not be assessable because the income earned through sale of land and the expenditure done on the land was only to realise a capital asset to receive best advantage out of it (High court of Australia, 1950). The court agreed with the statement of the commissioner and held the decision that the profits earned through sale of land were taxable as the intention of the company was to make profit by selling the land and that it was involved in the business of selling land (Jade, 2016). Hence, the profit received would be considered as an ordinary profit and assessable to tax. FC of T v Whitfords Beach Pty Ltd (1982) 150 CLR The company sold a land which was owned by it for domestic purposes by changing the zoning of land and developing it for residential purpose. The matter of issue was whether the profit received on the sale of the subdivided land was assessable for payment of tax over it or the intention of the company was to realise a capital asset. As per the decision of the Court, the company was accountable to pay taxes on the profit received from the sale of the land under section 25(1) of the Income Tax Assessment Act (1936) because the company was found to be carrying on the business of land development instead of only realising a capital asset. The court added that it is necessary for a company to determine its purpose and the purpose of this company was to be determined by the other three companies controlling it (Hart, 2007). After selling its shares to those development companies, purpose of the company transformed to be involved in commercial investments for receiving profits from domestic purposes. Moreover, the development over the land to make it beneficial for residential purposes was more than just the development of the existing asset. The Court applied various other decisions having similar context and held to the decision that the profit earned through the land should be considered to be assessable(CCH Austral ia, 2011). Statham Anor v FC of T 89 ATC 4070 This case was an appeal from a decision of the Administrative Appeals Tribunal in which, the disallowance by the respondent, the Commissioner of Taxation, was confirmed to an objection against assessment of tax payable for the year 1982. The applicants were the trustees of the estate of the deceased. The Commissioner calculated the tax which should be payable by the applicants and adjusted the income of the estate from the amount utilized in conflict during the proceedings. The matter of issue was that the applicants were arguing that the amount calculated by the commissioner was not a part of income and, the profit earned by selling the property was not the carrying in or carrying out of a business for profit and hence, was not the income assessable under Income Tax Act (1936). The arguments of the applicants in the Court were that in the beginning, the property was obtained for grazing purposes and not for property development investments. The owners afterwards decided to sell the land and continued to realise the land by sale after the death of the deceased. Moreover, they had no intention of venturing of capital in establishing a business. The Court made the decision that the appeal of the applicants against the income tax imposed on them for the year should be allowed and the objection against assessment of the profits be sustained. The Court further ordered the Commissioner to pay the applicants the cost of the appeal in the court(Wolters Kluwer, 2016). Casimaty v FC of T 97 ATC 5135 The dispute was related to a land where a taxpayer acquired a land of 998 acre. He had acquired the land from his father and in 1956; he bought another adjoining land of 40 acres. He started to do different businesses on the land with the help of his family (Jade, 1997). But, due to various factors such as ill health, growing debt and drought, he did not succeed in his businesses. He divided his land into eight divisions. Gradually, he tried to pay his debts by selling small portions of land and there was a time period when a large part of land was lost. Thus, the commissioner stated that the profits which were made by selling small portions of land came under the act of Income Tax Assessment Act 1936. The taxpayer argued on the statement that sale of the property came under capital asset realization and not under profit making or business scheme (cgw, 2010). Hence, the overall case was very different in nature from the regular cases where the taxpayer grabs other lands for business purposes. Instead, the taxpayer had sold his own land for paying his debts. The main aim of the person was to lessen the burden of debt. Other agendas included securing future as the health of the taxpayer was deteriorating. The decision was made in favour of the owner of the land. (Wolters Kluwer, 2016) The reasons for the verdict were the nature of land which was acquired through ancestors and was used for business and residential purposes. Moreover, taxpayer did undergo various approvals for the sale of land. Moana Sand Pty Ltd v FC of T 88 ATC 4897 The case involved taxpayer and concerned authorities where the taxpayer received an amount as surplus. The surplus was treated as an income by the commissioner and assessment of the commissioner was summoned by taxpayer. The taxpayer argued that the land was intentionally bought for the cause of resale and was just a circumstantial process. (Flynn, 1999) The taxpayer did purchase a land and was used for sand mining. With the completion of the resource in the land, the land was considered for sale. The land was sold by the taxpayer and the remuneration was tagged under income tax. (Cassidy, 1994) At last, the court provided the verdict favoring taxpayer that the land was not purchased with the intention of resale but as the circumstances, the intention of taxpayer to resell the land was justified. Court refused Dominant purpose test and encouraged dual purpose test. The property was fulfilling the requirements of the buying company and hence, the following transaction was put under revenue account. (Young, 2007) Moreover, the land fulfilled dual purpose. Thus, the profit which was made from reselling the land was justified and was declared as assessable by the honored court. VII. Crow v FC of T 88 ATC 4620 The case revolved around the accessibility of the income which was acquired through sale of land. The issue was that whether the remuneration which was gained by the party was an assessable income or not. The court noticed that there was an involvement of taxpayer in the repetitive and systematic transactions during the purchase of land. The same behavior was found during the sale of other properties with division of the purchased land (Prince, 2011). Hence, it showed the interest of the taxpayer in developing his business in terms of land development. There were enough evidences according to the court and it believed that the act of purchasing and selling land was due to the interest of earning profits(Smith, 2003). This type of income came under income tax act and the activities performed by the taxpayer cleared all doubts in the case. The verdict was totally dependent on the nature of transactions and thus, the decision was made by the court. It was stated that the taxpayer contin ued to earn profits due to such transactions and hence, such remuneration which was earned from the plotting and sale of land came under the section 25(1) of Income Tax Assessment Act, 1936. The court checked that whether there was a business activity involved in the nature of transaction. It was found out that the transaction was not isolated in nature and there was full involvement of the taxpayer in all activities. (ATO, 2001) Moreover, it was stated that there can be two types of gains and profits where the first one is categorized under the gains or profits through business transactions while the second type of gain or profit comes under remuneration which is the result of an incident in the activities of business. VIII. McCurry Anor v FC of T 98 ATC 4487 The above case was related to the involvement of a taxpayer in the sale of townhouses on his purchased land. The taxpayer purchased a land and constructed few townhouses on it. Later, he sold those townhouses and the land was used for the purpose of residence and selling. The commissioner in this case considered the act of sale of houses as an act of profit making and termed the remuneration as ordinary income. The court had to interfere in the matter, it was stated by the court that the only intention of the taxpayer for the purchase of the land was to yield profits and the activity was considered as a commercial act by the court. Hence, the income made from such lands would be reviewed as regular income. There was no evidence from the taxpayer of purchasing the land for the sake of investment and therefore, the gains from such sale of land cannot be considered as capital receipts. Moreover, the court assessed that the use of the property for purpose of residence would not be consid ered as, the sole purpose of purchasing the land was the redevelopment of land (CCH Australia, 2011). Further, the land was sold to earn higher profits after redevelopment. Hence, the intention of the taxpayer was questioned by the court and observing the recent acts performed by the taxpayer, judgment was provided. The intention of taxpayer was to earn high profits and thus, the income generated came under the act of ITAA, 1936. (Wolters Kluwer, 2016). References ATO, 2001. ATO Interpretative Decision. [Online] Available at: https://www.ato.gov.au/law/view/document?docid=AID/AID200155/00001 [Accessed 19 August 2016]. Australian taxation Office, 2016. Work out your tax residency. [Online] Available at: https://www.ato.gov.au/Individuals/International-tax-for-individuals/Work-out-your-tax-residency/ [Accessed 2016]. Bitomsky, G., 1991. The Concept of Assessable Income Has it Changed. Revenue Law Journal, 2(2). 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, 2011. Australian Tax Casebook. CCH Australia Limited. CCH Australia, L., 2011. Australian Tax Casebook. CCH Australia Limited. cgw, 2010. ATO determines that developer of 22 lot subdivision does not have to register for GST. [Online] Available at: https://www.cgw.com.au/publication/ato-determines-that-developer-of-22-lot-subdivision-does-not-have-to-register-for-gst/ [Accessed 20 August 2016]. Flynn, M., 1999. Distinguishing between Income and Capital Receipts- a Search for Principle. Journal of Australian Taxation, 2(3). Hart, G., 2007. The Limited Impact Of Whitfords Beach In Urban Land Development. Revenue Law Journal, 17(1). High court of Australia, 1950. Scottish Australian Mining Co Ltd v FC of T. Jade, 1997. Casimaty, George v Commissioner of Taxation. Jade, 2016. JadeScottish Australian Mining Co Ltd. v Federal Commissioner of Taxation. [Online] Available at: https://jade.io/article/64663 [Accessed 19 August 2016]. Manyam, J., 2011. Taxation Of Gains From Banking and Insurance Businesses In New Zealand. Revenue Law Journal, 20(1). minterellison, 2010. Australian Tax Brief. minterellison, 9 Feb. Prince, J.B., 2011. Property Taxation: A Practical Guide to Saving Tax on Your Property Investments. John Wiley Sons. Smith, A., 2003. Property development Land and Property. Wolters Kluwer, 2016. CASIMATY v FC of T, Federal Court of Australia, 10 December 1997. [Online] Available at: https://www.iknow.cch.com.au/document/atagUio539843sl16716249/casimaty-v-fc-of-t-federal-court-of-australia-10-december-1997 [Accessed 19 August 2016]. Wolters Kluwer, 2016. McCURRY ANOR v FC of T, Federal Court of Australia, 15 May 1998. [Online] Available at: https://www.iknow.cch.com.au/document/atagUio539084sl16707683/mccurry-anor-v-fc-of-t-federal-court-of-australia-15-may-1998 [Accessed 19 August 2016]. Wolters Kluwer, 2016. Statham Anor v. Federal Commissioner of Taxation, Federal Court of Australia, Full Court, 23 December 1988. [Online] Available at: https://www.iknow.cch.com.au/document/atagUio544343sl16788832/statham-anor-v-federal-commissioner-of-taxation-federal-court-of-australia-full-court-23-december-1988 [Accessed 2016]. Young, N.J., 2007. The Historical Significance of the High Court's Decision in Federal Court's Decision in Federal Commissioner of Taxation v The Myer Emporium Ltd. Melbourne University Law Review, 31, pp.266- 294.