Self-Deception in Macbeth - 1011 Words

In the words of Bemos Thenes, â€Å"Nothing is easier then self-deceit for what man wishes that he also believes to be true.† Self deception is a human weakness. It means that even though something maybe wrong and untrue if an individual believes it enough it will come to pass. No matter what someone may say, it is hard to change ones opinion because that is what the person truly believes. This is portrayed in William Shakespeare’s play, Macbeth, through the actions of various characters. Shakespeare clearly shows the idea of self-deception through their actions and how this self-deception leads to moral disorder. Macbeth is a play that is all about deception. Right from the beginning when the three witches meet to talk, the mood being†¦show more content†¦Ã¢â‚¬Å"The way to dusty death. Out, out brief candle! Life’s but a walking shadow, a poor player That struts and frets his hour upon the stage And then is heard no more: it is a tale Told by an idiot, full sound and fury, signifying nothing.† (V: V: 25-30). This is the quote Macbeth says when he knows what’s coming for him, but he still proves to be self-deceit by listening to what the witches told him that he cannot be killed by someone born of a women. Macbeth once again thinking he’s invincible doesn’t realize that someone who was born of a caesarean section could kill him, because they are not technically born of a woman. Macbeth did not know Macduff was born like that, and it is why Macduff is the one to kill Macbeth. In summary, self-deception is the human weakness that in the end will bring you to a downfall. Shown through the misleading, greed, and overconfidence of characters, William Shakespeare has shown self-deception the audience and readers of his tragic play Macbeth. This play shows how deception is started and what it does to you, for Macbeth and Lady Macbeth it started out being a good thing, Macbeth was King as we wanted, but everythin g came back to them and caused them into insanity, leading them both toShow MoreRelatedDeception in Macbeth762 Words   |  4 PagesThroughout Macbeth things are not always as they seem. Deception is always present with Macbeth, Lady Macbeth and the three witches. The three weird sisters set up the theme of deception with their opening lines â€Å"fair is foul, and foul is fair†. They told Macbeth that he d be safe from all men born of women. They said that he needed to fear only the man that wasn t born of a woman. They also told him that he needed to beware of Macduff. But they didn t link the two predictions. So Macbeth had a falseRead MoreMacbeth Deception2997 Words   |  12 PagesTheme of Deception/Deceit in Macbeth Throughout Macbeth things are not always as they seem. Deception in the play is always present, with Macbeth, Lady Macbeth and the three witches being the chief instigators of deception. From the very first scene, the deception within Macbeth’s world is clearly defined. â€Å"Fair is foul and foul is fair†, say the witches at the beginning of Macbeth. This language of contradiction that Shakespeare uses adds to the play’s sense of moral confusion and quickly introducesRead MoreLiterary Analysis Of William Shakespeare s Macbeth And King Lear1605 Words   |  7 Pagescomplications due to the madness it causes. Shakespeare manages to draw both mad and tragic parallels in two of his tragic plays, Macbeth and King Lear, which have both gone down as literary picassos. In both plays, themes of madness and injustice are clearly presented, along with containing parallel ideas about scheming, hypocrisy, and abuses of power. Likewise, female deception is also very apparent in both of the works plot, only adding to the idea of madness that both plays are trying to portray toRead More Promoting Family Values in Macbeth Essay2277 Words   |  10 PagesPromoting Family Values in Macbeth  Ã‚     Ã‚  Ã‚   The play Macbeth, by William Shakespeare, was first printed in 1623, and is a play that is confrontational and disturbing to the values of the audience. Values such as truth, masculinity, security and goodness are all implied in the play, as their opposites are shown to be destructive and life shattering. Of all of Shakespeare’s plays, Macbeth is the one most obsessively concerned with evil. It is dark, brooding and bloodthirsty; by way of illustrationRead MoreDramatic Use of Images of Blood in William Shakespeares Macbeth1699 Words   |  7 PagesDramatic Use of Images of Blood in William Shakespeares Macbeth Macbeth is the story of a nobleman, who, while trying to fulfil a prophecy told to him by three witches, murders his king to cause his ascension to the throne of Scotland. After the Kings death, Macbeth reigns as a cruel and ruthless tyrant who is forced to kill more people to keep control of the throne. Finally, Scottish rebels combined with English forces attack Macbeths castle. A Scottish thane namedRead MoreAristotelian Tragedy Macbeth Essays611 Words   |  3 PagesAristotelian Tragedy: Macbeth Aristotle is known widely for developing his ideas on tragedy. He recorded these ideas in his Poetics in which he comments on the plot, purpose, and effect that a true tragedy must have. The structure of these tragedies has been an example for many writers including Shakespeare himself. Many of Shakespeare’s plays follow Aristotelian ideas of tragedy, for instance Macbeth does a decent job in shadowing Aristotle’s model. Aristotle describes one of the most importantRead MoreMacbeth, By William Shakespeare921 Words   |  4 Pagesspectrum, Macbeth must deal with the moral uncertainty of the actions he does commit. When he goes to kill Duncan, the dagger appears, which he judges to be â€Å"A dagger of the mind, a false creation /Proceeding from the heat oppressà ¨d brain† (II.i.38-39). It is something that has materialized because he has a humoral imbalance. This is the â€Å"psychic distress† Roychoudhury says, â€Å"threatens often to undo the protagonists† (218). Because his mind is not right, Macbeth goes down a path of self-destructionRead MoreTwo Truths and a Lie588 Words   |  2 Pagesand advertising, there’s obviously a lot of deception.† Koch’s perspective of the world being filled with businessmen and politicians who essentially lie to the public about their plans parallels Shakespeare’s idea of deception in Macbeth. It is rooted into huma n nature to show only a positive side rather than revealing negative aspects in order to hide weaknesses and convince others of an idea. Macbeth, by William Shakespeare portrays a story of Macbeth, who is deceived by the prophecies of threeRead MoreUncontrolled Ambition in Macbeth901 Words   |  4 Pagesï » ¿Macbeth: Ambition Gone Wrong Introduction It’s good to have ambition, as it’s the foundation of a successful life. Ambition means to have strong desire towards achieving something. Because of this, it’s true that one without ambition will struggle, however sometimes, our own ambitions and desires can change us for the negative. Ambition in its nature can tempt obsessive behaviour, which has a destructive nature of its own. When an ambition purely of passion turns into obsession, it ultimatelyRead MoreACT I Questions 1 Macbeth1082 Words   |  5 Pagesfirst impression of Macbeth actually comes not from meeting him, but from hearing about him through the character of the captain.   What kinds of things does the captain  reveal about Macbeth that make Macbeth an admirable character? He seems valiant. He is described to be a war hero. The witches themselves hail him for he destined a crown. 3.  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Why does Duncan give the title of Cawdor to Macbeth? The traitor Thane, was discovered and removed and, I assume, Macbeth was given the tittle

Circumcision Ethical Dilemma - Free Essay Example

Sample details Pages: 2 Words: 677 Downloads: 5 Date added: 2019/05/08 Category Society Essay Level High school Tags: Ethical Dilemma Essay Did you like this example? Introduction A mother of a male newborn has given a signed consent for a circumcision to be performed while her husband had gone home to shower. Upon the fathers arrival, the nurse walked in to take the male newborn for the procedure and the father refused. Since the consent was signed while he was gone he became irate and could not come to an agreement with his wife. The mother of the newborn was Jewish and believed in circumcising following birth and the father had his own beliefs that did not support it. Identification of Principles from the ANA Code of Ethics Evidently, this ethical dilemma presents ethical principles such as autonomy, beneficence, fidelity, and veracity. Autonomy is defined when nurses support and respect the decisions patients make or the parent of the patient if under aged. Beneficence has to do with ensuring that the best care is given and doing what is righteous for the patient. Fidelity is the act of being accountable and trustworthy in following through with what is said will be done. Veracity pertains to ensuring patients are told the truth and making sure that all information is relayed despite the anxiety that may be caused (Ethical Practice: NCLEX-RN., n.d.). Don’t waste time! Our writers will create an original "Circumcision Ethical Dilemma" essay for you Create order ANA Code of Ethics Related Principles In medical practice autonomy, beneficence and veracity are supported by ensuring proper consent and agreements are brought forth prior to treatment, procedures or investigations (Ethical Practice: NCLEX-RN., n.d.). However, it is important to know that the decisions made by patients or the parents of the patient should not be manipulated by medical staff. It is the duty of the nurse to provide factual information, obtain consent and answer any questions regarding the procedure (Definition of Autonomy, patient., 2017). During this dilemma, there is tension between the mother and father of the newborn, an important role of a nurse is to make an effort of creating a calm and peaceful environment. Part of creating this calm atmosphere is to ensure parents are educated properly on the purpose of circumcision and what is to be expected. This can be a sensitive matter due to the mother of the newborn feeling strongly about her religious background that supports her decision on her newborn h aving a circumcision performed. Health care professionals are to maintain their personal aspects and be respectful of the distinctiveness of each patient. Dilemma Outcome The mother of the newborn supported Judaism beliefs (Genesis 17: 9-14) which indicated that Abraham was instructed by God that he should circumcise himself as well as all of the men in home (Religions Judaism: Circumcision., 2009). Therefore, based upon her beliefs she felt it was important to circumcise, yet her husband still refused and did not believe the same. The then nurse informed the physician about the parents opposing perspectives in regard to the procedure and left it up to his discretion to make a decision about moving forward or not since consent was only given by the mother. According to LaMance, K. (2018), each state has their own laws about requiring one parental consent versus both. In many cases some healthcare providers will not proceed with treatment or procedures if there is one objecting parent because of the concern of having a law suit filed against them (LaMance, K., 2018). As a result, the healthcare provider recommended for the parents to come to a full ag reement in order for the procedure to take place or not. Clinical Agency to Assist Dealing with Ethical Dilemmas In this matter, for the newborn circumcision can be seen as not a medical necessity the goal of the hospital to offer unprejudiced information regarding the procedure. It is the responsibility of the nurse to ask if the parents want the procedure to be performed and to provde teaching about what to expect and answer any questions of the circumcision. The healthcare provider may also answer any questions or concerns but is not to persuade parents to make a decision upon their own perspective. Autonomy plays a major role in this matter because it indicates respect for patient decisions.

Is It Feigned To Cuss In College Papers?

<h1>Is It Feigned To Cuss In College Papers?</h1><p>Are you making some hard memories responding to the inquiry is it disapproved of to revile in school papers? Indeed, above all else, there are a few different ways you can approach responding to this inquiry. The manner in which you answer, it relies upon a few things. One of those components is the thing that you need to achieve.</p><p></p><p>You will need to compose something that is intriguing and intelligent of you as an individual. On the off chance that you need to compose an exposition, which has a ton of profundity, at that point you will most likely be unable to utilize the entirety of your obscenity. It is likely you will end up utilizing some extremely gentle foulness, particularly in class when you need to make up loads of stories. Nonetheless, you need to utilize great composition and sentence structure all through the entire paper, so this isn't the most ideal approach to respo nding to the inquiry is it disliked to revile in school papers.</p><p></p><p>Your answer to this inquiry will rely upon how your working comes out. On the off chance that you are doing great with your exposition, at that point you won't have to utilize foulness. Regardless of whether you are not doing so well, you can at present wind up utilizing a portion of your further developed language in class since you might be approached to do so.</p><p></p><p>If you are stressed over composition for the school paper, it's alright to utilize foulness as long as you can even now communicate enough. In the event that you are not happy with composing for the school paper, that is totally fine as well. Simply don't be hesitant to utilize a word or two.</p><p></p><p>If you are approached to compose a paper and are apprehensive, at that point you should think about requesting that a companion help you. It doesn't mean you need to compose without any preparation. Simply have a companion or two to compose your article for you, so you can utilize a portion of your revile words. It is OK to utilize irreverence and swear words, simply be certain that you are going to utilize them with deference and with thoughtfulness.</p><p></p><p>You likewise need to ensure that you regard your crowd and the educators. In the event that you have a companion or relative who works at a school, at that point they can compose the paper for you. In the event that not, at that point you should discover somebody to compose it for you.</p><p></p><p>If you are composing a paper for a test, ensure you discover somebody who works for a testing organization. They can give you some particular rules that you ought to follow. This is to guarantee that your article passes the standard tests.</p><p></p><p>When you take a class, you will be relied upon to expound on thin gs that you think about, or possibly, that you have some information about. At the point when you write in class, you ought to compose dependent on what you know. Once in a while this is hard for certain individuals. In any case, you have to recollect that these individuals are paying you to peruse and learn, so ensure you give them what they want.</p>

Three Passions Essay Writing Style - the Conspiracy

<h1> Three Passions Essay Writing Style - the Conspiracy</h1> <p>Girls need to stand up to some imperative wrongdoing by virtue of their unfit dressing style that sometimes falls short for the area. For various reasons, understudies can't generally finish their assignments in time or with the measure of value they ought to acquire the evaluations they need. Incredible style is significant in any composition. Reference styles shift over the orders, however they could ordinarily be made sense of with an appropriate style manual.</p> <h2>The Benefits of Three Passions Essay Writing Style </h2> <p>To stay in style with design is mainly favored by school going adolescents who are the key supporter of style. It is the manner by which something is composed, instead of the importance of what is composed. </p> <p>No matter the strategic the exposition, be sure that you're keen on your subject. Individual articles despite everything need to experience the manager's bird eye. A budgetary article can start with a proposal, or it might start with a topic. Numerous inadequately made papers are delivered by virtue of a shortage of readiness and certainty. </p> <p>Being a genuine tenderfoot, it's difficult to demonstrate your ability uncommonly in case you're going up against veteran authors. Use your article to exhibit that you're insightful and full grown, your character has profundity. At the point when you read a lot, you subliminally start imitating the way of the essayists you read. </p> <p>If, regardless of study and magnificent aims, you can't appear to get your exposition composed, or even began, you have to tell your guide at whatever point conceivable. In this manner, article was characterized from various perspectives. You've recently composed a recognized article. A self-presentation article is, in many examples, composed using the principal individual point of view. </p> <p>You'll be encircled by composing experts all through the arrangement of request position, and after you decide to buy article and pick a distributed essayist, things are probably going to get considerably all the more energizing. In the event that you are feeling drawn in with a touch of composing, the creator must accomplish something right! One ought to be familiar with all the paper types which are near, regardless of whether they're not prone to be composed by you at whatever point you wish to be a fantastic author, you must comprehend your art. The essayist doesn't confer her or his feeling, put forth an attempt to gain an abstract reflection, or give a portrayal from a particular perspective. </p> <p>Try to recollect that indisputably the most significant objective in each paper is to get your point across as clearly as could be expected under the circumstances. A self-presentation paper diagram can be easy to compose, since you should simply to present you rself. Most expositions can be improved by a far reaching alter. A self-presentation paper may be among the most straightforward expositions to begin. </p> <p>For case, similarly the initial sentence or passage of a novel is amazingly basic in catching the eye of the peruser right off the bat, so the absolute first section of your paper is significant in acquiring your peruser need to continue understanding it. On the off chance that it is portraying a procedure, for example, how to make an extraordinary chocolate cake, ensure that your sections fall in the right request. Citations shouldn't be used as a substitute for your own words. </p> <p>There are over twelve assortments of articles, along these lines it's anything but difficult to get befuddled. Unmistakable sorts of expositions need different sorts of snares as an approach to draw in the peruser as it so happens. Continuously keep up a note of your sources as you participate. A few sources may likewise be incorporated which should be isolated with a semicolon. </p>

Relationship Between Intelligence And Creativity - 1572 Words

What is the relationship between intelligence and creativity? In this essay I will explore the correlation between intelligence (IQ) and creativity (DT), and whether one is influenced or can be predicted by the existence of the other. The relationship between IQ (intelligence quotient) and creativity has been an anchor point for psychological research. Numerous amounts of psychologists have carried out research in order to find evidence to support this idea of a correlation or evidence to disprove the hypothesis that IQ and creativity could be related. IQ is defined as a measure of intelligence that shows the ratio of an individual’s mental age to their chronological age, this is then multiplied by 100 (Cattel 1972). Creativity cannot be measured by undertaking an IQ test, creativity is subjective and the simplest way of defining it is the ability to create original, useful and surprising new things. However, over the years pioneering research has inspired psychologists to devise tests to measure creativity. The most famous Divergent Thinking test is Guildfords Alternative Uses Task established in 1967. This test proposes that the individual involved should think of alternative uses for a common item such as a brick. This way of measuring Divergent Thinking is universally used in contemporary testing of creativity. In order to analyse and examine whether or not creativity and IQ have a relationship and whether its influential on each other, I looked at the foundingShow MoreRelatedPSY103 R7 Remembering Feeling Thinking Worksheet958 Words   |  4 Pagesï » ¿University of Phoenix Material Remembering, Feeling, and Thinking Worksheet Part I: Motivation, Emotion, and Behavior Explain the relationships between motivation, emotion, and behavior. How does emotion affect motivation? Provide an example of a specific behavior, and the motivators and emotions that can be behind that behavior. Your response must be at least 300 words. According to Dictionary.com, motivation is an arousal of an organism that acts toward a desired goal. Emotion is the stateRead MoreIntelligence Is The Mental Potential983 Words   |  4 PagesCreativity and Intelligence, they couldn’t be any more different from each other. But maybe, just maybe could they be related in a sense? Or what does one have to do with the other? That’s what I always wondered when it came to both. In class we learned that they do met at a certain point, but after that no such connection happens between them. Creativity is the ability to produce new and valuable ideas; while Intelligence is the mental potential to learn from experiences, solve problems, and useRead MoreThe Development Of Creativity : Literature Review And Critique1055 Words   |  5 PagesDevelopment of Creativity: Literature Review and Critique Submitted in partial fulfillment of the requirements For PSYC4176: Advanced Child Psychology By Brittany Basco April, 17, 2017 â€Æ' Abstract The development of creativity has a history tied into many cultures, origins and studies. There are many traits that are related to creativity such as personality, intelligence, genetic factors, environmental factors and the â€Å"big five† in personality.â€Æ' The Development of Creativity: Literature ReviewRead MoreEmotional Intelligence Essay1188 Words   |  5 Pagesemotional intelligence. Emotional intelligence is sometimes referred to as EI or EQ. In their article, Colfax, Rivera Perez (2010) stated that â€Å"Regardless though of how it is referred to, emotional intelligence (EQ) is concerned with understanding oneself and others, relating to people, and adapting to and coping with the immediate surroundings to be more successful in dealing with environmental demands† (pg 90). This statement helps us to recognize that understanding emotional intelligence can helpRead MoreTransformational Leadership And The Employee Creativity1125 Words   |  5 Pagestransformational leadership in predicting employee creativity. The inquiry prompted the study, â€Å"What is the role of transformational leadership in predicting employee creativity?† Data collection was done using survey questionnaires, using 372 respondents. Measurements entailed a short version of the MLQ to assess employee’s perceptions of transformational leadership. A four-item scale adopted by Tierney was used to measure employee creativity. The main statistical analysis used was a multilevelRead MoreSternberg s Triarchic Theory Of Human Intelligence867 Words   |  4 PagesTriarchic Theory of Human Intelligence History of the Intelligence Theory The history of Sternberg s Triarchic Theory of Human Intelligence can be traced back to 1977, 1985, and 1995. Robert Sternberg s principal proponent of this intelligence theory. He developed the theory when he was teaching at the Yale University. His aim was to establish how education could enhance creative intelligence (experiential), analytical intelligence (componential), and the practical intelligence (contextual). The analyticalRead MoreRemembering, Feeling and Thinking Worksheet Essay929 Words   |  4 PagesUniversity of Phoenix Material Remembering, Feeling, and Thinking Worksheet Part I: Motivation, Emotion, and Behavior Explain the relationships between motivation, emotion, and behavior. How does emotion affect motivation? Give an example of a specific behavior and the motivators and emotions that can be behind that behavior. Your response should be at least 300 hundred words Motivation can be defined as the driving force behind all the actions of an individual. The influence of an individualsRead MoreHigher Iq s Success Potential1472 Words   |  6 PagesHigher IQ ≠  Success Potential Individuals with higher IQs such as geniuses, do not have an increased probability of success later in life due to their intelligence alone. The mental capacity of someone with a higher IQ is not an accurate measurement of one’s potential success as it does not encompass the entire cognitive ability of someone by not measuring creative thinking, and long term projections of solutions. Geniuses do not have a higher potential of success without other necessary componentsRead MoreCorrelation Between Employee Motivation And Job Performance Essay1098 Words   |  5 Pagesobjectives, a need can be identified about the future strategies of employee motivation. In this review, I will look at and explore the multiple arguments of the management research articles. So, the question I must ask: is there a positive correlation between employee motivation and job performance? Body 1 Managers leading the way as motivators Kyle A. Huggins, Darin W. White and Jessica Stahl Marketing research has begun to highlight the impact that salespeople’s deliberate and intuitive judgments canRead MoreVirtual Organization Behavior Framework1292 Words   |  5 Pagesin various applications of information technology, has a range of skills (multiskill), educated, and have a high knowledge. An effective person who have high adaptation skill, creativity, and innovation, to effectively manage variety of jobs. This kind of worker will have a success rate to survive, the success of creativity and innovation, as well as the success of its high adaptations. He can do this by his ability to learn about efficiency. (2) Virtual Teamwork A high performance team that formed

Symbolism In The Scarlet Letter Essay Example For Students

Symbolism In The Scarlet Letter Essay By: Greg Cober Greg Cober 10/26/98 English P. 4 Scarlet Letter In Hawthornes, The Scarlet Letter, life evolves around a rigid and harsh Puritan view. In this society people are not free to express themselves as well as they are today. This is very sad because it is a necessity for humans to be able to express their deepest thoughts and desires. Unfortunately the Puritan society did not permit this so people had to find other ways to satisfy their needs. For two of these characters the satisfying of their urges condemn their fate in life. Hester and Dimmesdale, a reverend, have an affair, which costs Hester life, as she knew it. The only place where these two people were free was in the confinements of the forest. As much as freedom and confinement is a paradox it makes perfect sense. You will gain the freedom of expression in the confinement of that expression. The forest was the only place this could be accomplished. The forest was Hester and Dimmesdales sanctuary throughout the novel because they could freely communicate their love, their sin, and their future plans. Being able to confess to someone a sin you have committed is one of the finest feelings. The forest provided that ability to Hester and Dimmesdale. At one point Hester comes right out and brings up the committed sin. What we did had a consecration of its own. We felt it so! (pg. 179) When Dimmesdale first hears this bold statement he is somewhat distraught and tells Hester to Hush! and then he realizes the freedom they have. May God forgive us both! We are notthe worst sinners in the world. (pg. 179) There is no way that Dimmesdale would have become this bold if he were in spectacle of the Puritan society. Once again a warm blanket that the forest lay upon Hester and Dimmesdale. It is apparent that there is a mutual love between Hester and Dimmesdale. Although there are very few quotes which will directly state this fact there are many that will allude to this obvious fact. At one point Hester begs for Dimmesdales forgiveness and he grants it to her. I dont think he grants it to her because of his religious beliefs but because he loves Hester. I also dont believe that Hester would be so worried about Dimmesdales forgiveness if she did not love him. Though shalt forgive me! Though shalt forgive Will though yet forgive me? (Hester) I freely forgive thee. (Dimmesdale) (pg. 179) This is evidently love. Of course there is no possible way that these young people could confess their love in public, they will barely allude to it in private. It is quite clear that the two lovers can express their future plans in the confinement of the forest. The ultimate plan is for the two characters to up and leave the town of Boston. Let us not look back. The past is gone! Wherefore should we linger upon it now! (pg. 185) This is a clear example of how free the two are to talk about their future plans to leave. In no other section of Boston would either of the two dared to speak about such a thing. She had not known the weight, until she felt the freedom. (pg. 185) Concise statement which states quite clearly that just talking about their future plans made them feel many times more free than before, a luxury only available in the forest. The forest was Hester and Dimmesdales sanctuary throughout the novel because they could freely communicate their love, their sin, and their future plans. If these characters did not have the forest the outcome of the story would have been completely different and the entire plot would be deviant from the intended. Isnt it weird that something as wild as the forest can, through confinements of society, become a comforting, tranquil shelter? Bibliography None neccesary other than the book, The Scarlet Letter Word Count: 650

Foundation of Taxation Law Tax residency needs

Question: Describe about the Foundation of Taxation Law for Tax residency needs. Answer: 1. Based on the given situation and the related facts, Freds tax residency needs to be determined for the given tax year. In determining the tax residency of Fred or any other individual taxpayer, subsection 6(1), ITAA 1936 provides for the following four tests and the taxpayer needs to fulfil atleast one of these tests in order to be classified as resident of Australia for the purposes of tax (Nethercott, Richardson Devos, 2016). Domicile Test This is applicable to determine the tax residency status of Australian residents based on the underlying location of the permanent residence. This test is not applicable in case of Fred since he is an English resident and thus non-Australian domicile holder (Barkoczy, 2014). Superannuation Test This is applicable only for government employees stationed abroad which is not relevant for the given case (Gilders et. al., 2015). 183 Day Test This is applicable for foreign residents such as Fred who have to stay in Australia due to various reasons. The conditions to be satisfied for obtaining Australian tax residency are as follows (Deutsch et. al., 2016). Minimum stay of 183 days in Australia Fred has managed to comply with this Intention of settling in Australia Fred has no such intention as his stay is linked to ongoing professional commitment and hence no investment in Australia. Fred is not an Australian resident as per this test. Resides Test - This is applicable for foreign residents such as Fred who have to stay in Australia due to various reasons. The relevant factors which decide on the tax residency status are highlighted below (Hodgson, Mortimer Butler, 2016). Underlying significance of the reason of visit In Freds case, reason is employment which has lasted for 11 months and would be considered highly significant. Personal and professional ties in Australia Fred has come along with wife and has not made a single visit to Australia thus indicating strong ties. Social arrangement in Australia Fred is leading a life that is a fair replica of corresponding life in England. Thus, in accordance with this test, Fred is a tax resident of Australia. 2. Case law 1 - Californian Copper Syndicate Ltd v Harris (Surveyor of Taxes) (1904) 5 TC 159 Relevant Facts Company purchased a land for copper mining from the available funds which the taxpayer knew were insufficient to begin with. No mining was conducted due to unavailability of the working capital Land ownership was given to the other company in the return of the subsequent shares of the other company Huge profits resulted to the old owners of the land from the shares Arguments of the taxpayers The action of land sale amounted to substitution of one capital asset with other investment i.e. shares (Coleman, 2011). Judgement The court declared that the intention behind the purchase was not to operate the mining on the land as fund insufficiency was evident.. The company did not implement the mining and liquidated the land to the other company with the intent of maximizing the profits. Shares produced sizable proceeds to the company. Therefore, the action of sale reflected business activity and the ordinary proceeds would be assessed as per the section 25(1) of ITAA, 1936 (CCH, 2014). Final conclusion Received income - Assessable Case law 2- Scottish Australian Mining Co Ltd v FC of T (1950) 81 CLR 188 Relevant Facts Company purchased the land for coal mining Coal reserves exhausted from regular coal removal Investors sold the land after subdivision and requisite land development works Significant expenditure incurred in the process of land development Ample profit was obtained from the sale Arguments of the taxpayers The investors of the company argued that the land was effectively utilised for coal mining for several years and gradually got exhausted in the coal reserves. Therefore, excess mining was not profitable since the land would not be used for any other purpose. Thus, various land development works were organised and sold for residential purpose (Jade, 2016). Judgement On the basis of the arguments of the investors, the court argued that the company was actively involved in the coal mining and there was no future plan for liquidation of the land. Hence, the action of land sale would be considered as realisation of the capital asset and does not constitute business action (Jade, 2016). Final conclusion Received profit - Capital income (Non Assessable) Case law 3 - FC of T v Whitfords Beach Pty Ltd (1982) 150 CLR Relevant Facts Land used for drying of fishing shacks and other related business equipment. The ownership of the land was transferred to the land development companies The new investors did subdivision of land into plots, fencing, gardening, water supply units and so on to enhance the commercial rate Alteration in the Article of Association by the new owners to allow alternate usage of beach side land. Sale of the plots brought huge returns for the company. Arguments of the taxpayers They utilisation of the land was for drying the shacks and amounted to realisation of the business asset (Barkoczy, 2014). Judgement The court reached the decision that no matter that the land was initially used for fishing but the land was further acquired for making high profits by indulging in the land development business. The updated Article of Association for the company along with land developments works undertaken for enabling the sale are the evidence for the same. The benefits generated from the sale were business gains and assessable for tax (CCH, 2016a). Final conclusion Received gains - Ordinary income (Assessable) Case law 4 - Statham Anor v FC of T 89 ATC 4070 Relevant Facts Deceased land owned by the taxpayers and used for farming. Cattle business established on the land to receive the income because of low the financial conditions The business failed and thus forced the taxpayers to sell part of the land through sub-plotting. Commissioner declared that the nature of the received gains as ordinary income Arguments of the taxpayers Taxpayers argued that they needed fund to sustain themselves and manage their distressed financial conditions and hence, started the cattle firm, which became unsuccessful. Thus, the land sale action was adopted (CCH, 2004). Judgement Court accepted the arguments of the taxpayer and declared that the taxpayers sold land so that produced amount would be used to improve the dwindling financial conditions of the family. Both the taxpayers did not willingly liquidate the land with the business motive. Therefore, the final judgment was in the favour of the taxpayers and the received income was not held assessable (CCH, 2016b). Final conclusion Derived income - Capital income Case law 5 - Casimaty v FC of T 97 ATC 5135 Relevant Facts 998 acres land was received by the taxpayer from his father The taxpayer had issued loans at higher interest rate to engage in farming. The business failed due to drought The dues kept on increasing on the taxpayer leading to financial distress. Taxpayer had to sell a large part of the land to refund the issued amount The remaining part of the land was consumed for farming by the taxpayer The earned amount resulted from sale would be assessable under isolated transaction as argued by the Income Tax Commissioner. Arguments of the taxpayers It was claimed by the taxpayer that he needed fund on immediate basis and hence sold land without indulging in any advertisement and with the intention of farming on residual land (CCH, 2016 c). Judgement Court had stated that the taxpayer had acquired the land for farming. However, the financial dues kept on piling on him, which enforced the taxpayer to sell such a large section of the land. No underlying business activity was directed by the taxpayer. There was no motive to commence any business and the central intention of farming was continued even after the sale of the land. Hence, there was no tax liabilities on taxpayer since, he only realised the available capital asset (CCH, 2016 c). Final conclusion Received income - Capital income (Non-Assessable) Case law 6- Moana Sand Pty Ltd v FC of T 88 ATC 4897 Relevant Facts Company extract sand from the owned land for this purpose only. Sand reserves ended due to continuously mining from land and land turned ripe. Company divided the land, installed value addition works and finally sold it. Sizable proceeds were earned by the company Arguments of the taxpayers In regards to consumption of the exhausted land, they performed the land development s without it selling was not feasible. Hence, only realisation of capital asset (Coleman, 2011). Judgement The court reached the judgement that the company implemented the sand extraction on the land and when the land converted to ripe, they started land development actions. The court declared that company shifted to the business of land development and selling, irrespective of the fact that initially the core intent was sand mining. The companys net profit from sale of the land was purely assessable for taxation (Gilders et. al., 2015). Final conclusion Received net profit - Ordinary income Case law 7 - Crow v FC of T 88 ATC 4620 Relevant Facts Taxpayer borrowed fund to buy land. At the initial stage, the land was employed for agriculture Afters some time the land was liquidated by composing different parcels of the land and this process continued for years where new land was also purchased and farming was completely stopped. The net profit generated from the sale was $388,288 Arguments of the taxpayers The taxpayer argued on the basis of the initial act of farming that initially, farming was conducted and in the progression action the land was sold due to financial distress. Thus, it ought to be regarded as realisation of capital asset (CCH, 2016d). Judgement The honourable court opined that the initial intent of the taxpayer was to formulate profit from sale of land and farming was only temporary. The taxpayer had the core goal that after certain time, the land was divided into sub sections and sold at premium price. The taxpayer systematically conducted the sale of these plots and bought nearby parcels of land for development and hence operated in a systematic manner. The net profit would be assessable for income tax in the accordance to the section 25(1) of ITAA, 1936 (CCH, 2016d). Final conclusion Generated income Ordinary income Case law 8- McCurry Anor v FC of T 98 ATC 4487 Relevant Facts Taxpayer purchased a property The property had some old houses It was found from the market scenario that the commercial worth of the property was high, if they constructed new houses and sold off Hence, taxpayer borrowed money and started the construction of new houses on the property Advertisement was also followed to get higher revenue They held the land for the potential purchaser till they get higher proceeds Considerable profit received from the houses Arguments of the taxpayers The sale of property was caused due to impending loss and thus in the process, the taxpayers realised the capital asset (CCH, 2016e). Judgement The court ruled that the received proceeds were accountable for taxation. Since, the taxpayers had purposely constructed the house for deriving maximum proceeds. They even used borrowed money for the development actions. Thus, the business course of action was chargeable for taxation under ordinary income hypothesis of ITAA, 1936 (CCH, 2016e). Final conclusion Derived profit Assessable Income References Barkoczy,S 2014,Foundation of Taxation Law 2014,6th eds., CCH Publications, North Ryde CCh 2016a, FC of T v Whit fords Beach Pty Ltd (1982) 150 CLR, Available online 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 September 13, 2016) CCh 2016b, Statham Anor v FC of T 89 ATC 4070, Available online from 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 on September 13, 2016) CCh 2016c, Casimaty v FC of T 97 ATC 5135, Available online from https://www.iknow.cch.com.au/document/atagUio539843sl16716249/casimaty-v-fc-of-t-federal-court-of-australia-10-december-1997 (Accessed on September 13, 2016) CCb 2016d, Crow v FC of T 88 ATC 4620, Available online from https://www.iknow.cch.com.au/document/atagUio545564sl16800674/crow-v-federal-commissioner-of-taxation-federal-court-of-australia-17-august-1988 (Accessed on September 13, 2016) CCh 2016e, McCurry Anor v FC of T 98 ATC 4487, Available online from https://www.iknow.cch.com.au/document/atagUio539084sl16707683/mccurry-anor-v-fc-of-t-federal-court-of-australia-15-may-1998 (Accessed on September 13, 2016) CCH 2014, Australian Master Tax Guide 2014, 52nd eds., Wolters Kluwer, Sydney Coleman, C 2011, Australian Tax Analysis, 4th eds., Thomson Reuters (Professional) Australia, Sydney Deutsch, R, Freizer, M, Fullerton, I, Hanley, P, Snape, T 2016, Australian tax handbook 9th eds., Thomson Reuters, Pymont Gilders, F, Taylor, J, Walpole, M, Burton, M. 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