The End Of The World War - 872 Words

In 1988 Hagen Fleischer noted that ‘even today, decades after the war, the issue of [wartime] collaborationism still remains an open wound’. Greece was not of course the only country that entered the postwar period scarred with the wounds of collaborationism, nor was the only country in which these wounds were still open long after the war was over. In the aftermath of the Second World War, Europe emerged both victorious and divided, as divided was the memory of the wartime experience in countries that had collaborated in one way or another with the perpetrators of the Final Solution. The transition to political and social normalcy in Western Europe was facilitated by the ‘collective amnesia’ that the continent settled into for over two decades as well as by the domination of self-justifying narratives that emerged all across Europe in some cases well before the War had ended; from the Italian Secondo Risorgimento to the Austrian Lebenslà ¼ge, to the deGaullian Rà ©sistance, to the Dutch self-image of a ‘small but brave country’, to the Norwegian Hjemmenfront the identity of postwar Western Europe was constructed upon national mythologies that sanitised the memory of the war. As Richard Ned Lebow aptly comments ‘meanwhile, everyone blamed the Germans for the Holocaust, the Germans blamed the N azis, and the Nazis blamed Hitler.’ According to Lebow, three were the main strategies that the postwar political elites in Western Europe adopted in order to restore inner unity,Show MoreRelatedThe End Of World War1303 Words   |  6 PagesThe end of World War Two was the beginning of the Cold war. The United States and the Soviet Union emerged from this terrible time in World History with totally different economic and political goals and ambitions. The Cold War was a state of political, military and economic hostility that existed between the United States and the Soviet Union. The ideological differences between the two superpowers, because there was no large-scale fighting directly between the two sides, the world â€Å"cold’ wasRead MoreThe End Of The World War Essay2139 Words   |  9 Pages following the end of the Second World War, five major powers of the time, England, Russia, China, France, and the United States pioneered an institution to safeguard the peace of the world. Based on Woodrow Wilson s Fourteen Points peace proposal, submitted to congress January 8, 1918 (Patterson, UN, 10) a general association of nations to guarantee political independence and secure borders for great and small powers alike (Patterson, UN, 11) was needed to prevent future wars. At the Paris PeaceRead MoreThe End Of World War I : The End Of World War One815 Words   |  4 PagesThere are 816 words On November 11, 1918, the two sides of the war signed an agreement that was to be put to action at eleven oclock that same day. Two minutes before the armistice agreement would be put into play, Private George Price was shot and killed by a German sniper’s bullet in the French village of Ville-sur-Haine. Seconds later,at precisely at eleven a.m., all weapons and guns stopped. Soldiers and officers got up from their trenches and dugouts, bowed, and left the battlefield.Read MoreWorld War II : The End Of The War975 Words   |  4 Pages World War II was a war that had started for the first. With two sides the Allied Powers versus the Axis Powers. The end of the war went out with a bang. World War II was a gigantic fascinating process of events; the war itself started on September 1, 1939 to September 2, 1945. There are many fascinating things about World War II, but the beginning is always interesting. Coming just two decades after the last great global conflict World War I. The Second World War was the most widespread and deadliestRead MoreThe World War And The End Of The Cold War1452 Words   |  6 Pagesthe Second World War and the end of the Cold War, both of which are significant turning points in the history of the First World War and have influenced the emergence of memories on the Christmas truce. It will assess how the cultural and political context of the second half the 20th Century led to new modern historiographies of the war and why memories of the truce gained ground in the 1960s, after lacking coherence in the past 50 years. The context of the post-war period and the anti-war narrativeRead MoreThe End Of World War II1684 Words   |  7 Pages At the end of World War II was a time of great relief for Americans. With the economic boom that followed on its heels, it was also a time of great optimism. Yet for many scientists especially those who had contributed their talents and expertise to the development of America’s atomic bomb; the end of this war and the lead-up to the Cold War was also a time of great anxiety. The creation of the bomb led them to one conclusion that any future war could bring the end of the world as they knew it.Read MoreThe End Of The Second World War Essay1640 Words   |  7 Pages The end of the Second World War marked the descent of old world powers such as Germany and Great Britain, and the upsurge of two superpowers, the United States of America and the Soviet Union. These two countries became fierce competitors on the international scene, which lead to increasing political and military tensions between a US-led Western Bloc and the Union of Soviet Socialist Republics (USSR). From 1947 un til 1991, this period of tension became known as the Cold War. Immediately after theRead MoreThe End Of World War II984 Words   |  4 PagesIntroduction The dominance of world by the United States started by the end of World War II. The dominance marked the beginning of the cold war which dominated the world affairs up to the early 1990s.The United States and its partners faced the Soviet Union and its allies. The war was marked by a lack of global wars but a persistent regional proxy war. From this time, the U.S administration has pursued a single grand strategy, deep engagement. However, with the endless debate on the promotion ofRead MoreThe End Of World War I875 Words   |  4 PagesThe years following the end of World War I were a time of transition, leaving behind in its trail of destruction several devastated nations and historic changes that could not have been foreseen. Harsh treaties were imposed upon the defeated nations by the victorious western powers. Germany, Austria-Hungary, Ottoman Turkey and Bulgaria were stripped of substantial territories and significant war reparations were imposed (Brower and Sanders 64 â€⠀œ 65). The United States of America retreated from EuropeanRead MoreThe End Of World War II1348 Words   |  6 PagesThe end of World War II was not just the end of a war, but also the beginning of a tense and dynamic period that affected society on all levels. This â€Å"postwar† period, as it became known, shaped the world, as we know it today; likewise, the period was shaped itself both by the war that had preceded it, and the powerful forces that surrounded it. As the energy of fundamentally different ideologies, Communism and Democracy collided with advances in science such as the nuclear bomb, a dangerous environment

Persuasive Essay On Self Driving Cars - 1005 Words

Self driving cars are real and whether you like it or not they are going to exist in the future. Many people believed that it was impossible but as technology grows and more companies become more interested in them they are starting to appear in test drives and more. Now there still are issues with these cars and they won’t be ready to buy just yet but people are thinking about them in ways we haven’t thought of before. Where are we now with self driving cars, that’s the question the public wants to know about. The answer will vary on who you ask and what their meaning is behind it. Some say autonomous is when the car has not steering wheel and brake pedal, and others will say when it can self drive is specific conditions. But the†¦show more content†¦Level four is a car that can drive itself, without any human input – [but] not everywhere. Five - thats where you can go to sleep in the back.† Just to give you an idea, Audi and Cadillac say t hey are at a level three right now. All the car companies follow this format. There are many issues with self driving cars. Self driving cars don’t understand social graces and won’t be able to react to humans being humans, like crosswalks, bikers, kids running in streets, all the things we do but also adapt to when driving. The big issue with self driving cars are not the cars, its the humans. As I explained in the first two sentences its the unpredictable events that we humans do. Also the wheather condition is a big issue because the self driving cars may not be able to control themselves while driving in harsh or unpredictable conditions. There are just some scenarios where self driving cars can’t do. For example self driving cars have trouble going over bridges and roads with not clear lane markings because they need to follow a direct sign and signal. They also struggle in cities because it’s a stop and go situation as to cruising on the highway is way easier. Cities have a lot of distractions that may be too much for these self driving cars now. They will also have problems going with the flow of traffic. SoShow MoreRelatedPersuasive Essay On Self Driving Cars1232 Words   |  5 Pagestypical car ride that the driver is accustomed to, a reckless driver suddenly crashes into their vehicle. All too frequently, this situation becomes reality on the road due to factors such as careless drivers or distractions. To combat these easily avoidable crashes and accidents, self-driving cars are being slowly introduced into society. In addition to helping increase road safety, these self-driving vehicles also present possibilities for increased ease and freedom for drivers. Since self-drivingRead MoreBUS 303: A Persuasive and Descriptive Essay on Traffic on Freeway1838 Words   |  7 Pagesï » ¿Persuasive and Descriptive Essay The loud screech of brakes and chaos of cars madly attempting to avoid hitting each other froze the rush hour traffic to a standstill in pure fear. You could literally smell the burned rubber, fuel and fear in the hot afternoon sun. In an instant of extreme paranoia all the drivers on the freeway stopped and looked to see what had nearly caused at least four cars to go hurtling into each other. In the fast lane sat a young man chatting on his cell phone andRead MoreAnalysis Of Where Are You Going, Where Have You Been 1148 Words   |  5 Pagesdreamy, in the sense of relationships. Music paints a picture of how things should be, and transcends one into a different reality. Everybody wants the perfect relationship. People think they need to have everything that music says. Connie finds her self to be in this state that she loves music because it brings her into a happy place of non- reality. Music is a getaway for Connie into a love and romance daydream state of mind. In the beginning of story, Oates shows how Connie’s is a normal teenagerRead MoreCase Study : Honda Motor Co1271 Words   |  6 Pages6% share of sales in 2013(Honda Automobile (Thailand) Co., Ltd., 2014). In the same year, Honda Accord is the number one sales in family car segment with 57.6% market share (Checkraka, 2014). Honda revealed the strategy that the company will focus on is offering a wide range of new products and marketing communication (ibid, 2014). The main purpose of this essay is to analyse the marketing strategies of Honda in Thailand and the USA which can be divided into two aspects. Firstly, the influences ofRead MorePro Gun Control Essay1053 Words   |  5 PagesPersuasive Pro Gun Control Essay Gun control is a vital necessity to the welfare of our nation. Many people out there are supporting the â€Å"anti- gun control cause† with the excuse of â€Å"self-defense†. I believe that not everyone will handle a gun for self-defense. The possession of a gun is a sign of power. One of the bigger ambitions that one has is to have power and the easier it is to obtain a gun; the faster a criminal will gain power over an innocent person. When one is in possession of a gunRead MoreCorporate Liability, Banks, And Foreign Dodgers Meet Strict Liability1743 Words   |  7 Pagesmanagers in some occasions break the law to benefit the firm and private interests. Bowers (2013) emphasises target to reinforce corporate criminal liability of companies for their actions will aid contribute the best corporate culture in the UK. This essay will argue that it is necessary to reinforce corporate criminal law in order to protect the interests of employees, consumers and the company`s stakeholders. Paragraph 1 The first significant argument in favour of strengthening the corporate criminalRead MoreDeveloping Negative Views Through Judgments1923 Words   |  8 Pagesidentified by Ross (1977; as cited in Hogg Vaughan, 2011) and is the tendency to overstate the importance of dispositional factors to explain behaviour rather than situational. Jones and Harris (1967) found this when presenting American subjects with essays either for or against the Castro government in Cuba, with the task being to estimate the writer’s true opinion towards this. Subjects were informed the writers were either told which argument to focus on as part of a political exam or chose themselvesRead More A Rational Look at the Abortion Controversy Essay3888 Words   |  16 Pagesinto a battle of rhetoric rather than a dialectic of reason. But the guiding light in such a discussion must always be reason, not rhetoric or other fallacies, for only reason can solve this issue and judge which side is correct. In this brief essay, I shall attempt to clear away some of the confusion present in typical abortion debates by cooling the rhetoric with reason enlightened by scientific facts. Specifically, I will examine two common pro-abortion arguments made by Mary Anne Warren andRead MoreInterpretation of the Text13649 Words   |  55 Pagesliterature differs from other kinds of writing - expressive, persuasive, and expository. Expressive writing aims to articulate the feelings of the writer; persuasive writing seeks co influence the reader; expository writing tries to explain the outer world. By contrast, a work of literature creates a world of its own which makes no reference to the real world as we normally know it, thus it is not expository writing. Nor is it quite the same as persuasive writing - a work of fiction makes no direct appealRead MoreBoyer Dbq Teacher Guide10764 Words   |  44 PagesTeachers’ Guide This guide is intended to suggest some possible ways that students may organize essays related to the document-based questions in the Advanced Placement version of The Enduring Vision, 6th Edition, and to provide teachers with some information on each included document. The suggestions certainly do not exhaust the possibilities; students, no doubt, will create other valid and persuasive organizational patterns and document applications. Here, the documents are discussed in order to

Punctuality Free Essays

Punctuality is the habit of doing things exactly in time. A punctual person will be a winner everywhere. A punctual person is always one step ahead of others. We will write a custom essay sample on Punctuality or any similar topic only for you Order Now Often we say plan work and work plan. But if you are not stick on your work promptly, punctually, how can you become a better person I your life? Punctuality is essential for man in every walk of life. For students it is a great blessing. If you are punctual you will get enough time to do your work according to your plan. In hospitals, punctuality can make all the difference, of course between life and death. Punctuality is inevitable everywhere. In business also this is very important. If you want to be a successful businessman, you have to be very particular in being punctual. The failure to keep up an engagement punctually may mean a setback for his business. If you are not punctual, you can see your washes away between your cup and lip! Punctuality is a very important part of military life for several reasons. one reason is that if someone is late for a patrol or convoy that patrol or convoy might haveto leave without that person. Another reason is because it will make whoever your relieving have to stay at work for longer than they are supposed to, tired and sluggish because of that fact, giving a high chance that whatever work that person does would be sub par and not up to standards because of lack of sleep. Punctuality also shows your chain of command that you are serious about your job and are ready and motivated to do said job to the best of your ability. Some cultures have an unspoken understanding that actual deadlines are different from stated deadlines; for example, it may be understood in a particular culture that people will turn up an hour later than advertised. In this case, since everyone understands that a 9am meeting will actually start around 10am, no-one is inconvenienced when everyone turns up at 10am. In cultures which value punctuality, being late is tantamount to showing disrespect for another’s time and may be considered insulting. In such cases, punctuality may be enforced by social penalties, for example by excluding low-status latecomers from meetings entirely. Such considerations can lead on to considering the value of punctuality in econometrics and to considering the effects of non-punctuality on others in queueing theory. If the relative value was different, it would be easy to reduce waiting times by providing extra planes or doctors, and under-utilizing them, at the cost of increasing the price of travel or medical treatment proportionately. This can be seen in the behavior of the wealthy, who can afford to hire private planes and have doctors who visit them, rather than vice versa, and in the extreme case of the ultra-rich, to have their own personal physicians and dedicated private planes and flight crews who wait on their needs exclusively. How to cite Punctuality, Essay examples Punctuality Free Essays Every person in this world has morals and ethics that are differ from other. If people do not respect their morals and ethics, then obviously they do not respect their selves. For instance, respecting the time or punctuality is surely included in the personal ethics. We will write a custom essay sample on Punctuality or any similar topic only for you Order Now It is important for each person to be punctual because it is conveys the personal ethics and increases the trusts of others. Academically, not being punctual will cause the student to miss information, failing classes and lose respect. The most significant effect of not being punctual is the student will miss classes, and that’s will cause the students to miss information. This information could range from pop quizzes to homeworks due dates. Furthermore, if the students permanently come late to the classes or misses it, they would not know about the homeworks due date or any information about it. Additionally, the students who are not punctual have a bigger chance of having lower grades on pop quizzes. Consequently, not respecting time will absolutely determine the total grade. Also, if the student has an assigned presentation to do and he/she are not punctual, he/she will fail to present what is assigned for them. Ultimately, the few minutes the students miss means more grades to lose. Secondly, the consequences of losing grades are apparently failing the classes. As a result, the student will have a lower GPA and will be dismissed from the university. The only thing that each student does not want to have is a low GPA, and that is why they study hard and put more effort on it. As a consequence, the A student is always punctual and will never miss any class. Because of having a lower GPA and not respecting punctuality, the student will be dismissed from the university. Surely no student wants to be dismissed from the university but punctuality is one of the unbreakable rules of the university. Accordingly, the student will face a hard time getting accepted from other universities, which most probably will reject the admission request because of not respecting punctuality. One of the main effects of not being punctual, that the student will lose instructors, classmates and family respect. Firstly, the student who does not respect the class time and always comes late will lose the respect of the instructor. As a result, the instructors won’t be helpful to these students when it comes to the grades. Furthermore, the classmates will lose faith and trust on those who are not punctual. Because of their habits they can’t be trusted especially when it comes to studying and doing a group projects. Also, after being dismissed from the university and basically losing all the opportunities of having a good life, the family will not respect the unpunctual student and will treats them as a child. Because they spent so much money and time, and they are rewarded by being unpunctual. Finally, Punctuality is substantial and it must be respected from all the people. It is a mirror for people’s ethics and countries culture. Personally, I would not go to the class rather than going late. Each student has to be punctual when it comes to class attendance, because it is one of the keys of academic success. How to cite Punctuality, Papers

Australian Taxation Office

Questions: Part A 1. Allan and Betty were living and working in Melbourne. They decided on a tree change, sold their Melbourne home and purchased a large country house on a 10 hectare block in central Victoria. Betty works part-time as an accountant and Allan as a locum doctor. Allan is popular with the elderly patients in the town and regularly is given home-made cakes and scones, along with his fee. On one occasion he treated a local wine makers dog for snake bite when the vet was unavailable and was given a dozen bottles of Lonarch Brae shiraz in appreciation. The wine had a retail value of $360. 2. Allan and Betty enjoy gardening. They plan to establish a few hectares of grape vines and begin growing vegetables. They attend a continuing education course on organic farming and find in their second year they have a surplus of produce. Betty started making marmalade and relish using her mothers recipes. Initially she gave them to neighbours but they became so popular that she opened a stall at the Newtown Growers Market held on the second Sunday of every month. Allan sold some of the excess to a local supermarket and now regularly supplies three retailers with sweet potatoes and pumpkin. They dont keep records as they never intended to make a profit but estimate that in a good month gross receipts could be $500 to $600. 3. Their neighbours have a citrus orchard and throughout the year vegetables are swapped for oranges and mandarins. This seems like such a good idea Allan and Betty decide to set up a barter system in the area. To join the system a person must pay an up-front, one-off fee of $50 to Allan and Betty as a charge for the keeping of administrative records. Thereafter people register their goods or services to be bartered. For example, Suzie is a retired hairdresser and will provide hairdressing services at her home. No money changes hands. Suzie would receive a credit to her account of 15 to 20 barts that she can exchange for goods or services of equal value from other registered participants in the scheme (fruit, vegetables, child minding, lawn mowing etc.). Part B Nicole Grownman is an Australian actress who has had a number of roles in films and guest appearances in serials. During the year the following events occurred: Nicole was offered a role in a telemovie set in the 1950s. She was required to put on 10 kilograms to play the part offered and would be awarded the role only if she put on weight. Nicole increased her food intake dramatically, dining-out several times a week and eating fast food. She estimated she spent $1,000 on food that she would not normally have eaten. She was paid $50,000 for her role. As a result of her weight gain Nicole had to buy new clothes at a cost of $2000. At the end of filming she wanted to loose weight and get back into shape so hired a dietician at a cost of $1,000 and a personal trainer ($2,500) and spent a week at a health clinic ($1,500). Nicole was paid $2,000 by Womans World for an interview in which she spoke about the new telemovie as well as her personal life. She donated the money to the Royal Childrens Hospital. The telemovie received critical acclaim and Nicole was offered a small role in a Hollywood movie. Under the contract she was to receive $AU20,000. She flew first class to the United States at a cost of $5,000; economy class would have been $2,000. After filming she spent a week visiting agents in Hollywood in the hope of securing more roles. Nicole regarded the week as a working holiday and she treated herself to five star accommodation at a cost of $6,000. A well know gossip magazine Eye Spy published a story about Nicole that contained a number of untruths. Ordinarily she would not have bothered about such thing but with her career blossoming she was concerned that her reputation might be tarnished and future roles lost. She spent $10,000 in legal fees, sued the magazine for libel and was successful in securing damages of $50,000. A short break in acting followed and at her managers suggestion Nicole paid $1,000 to a voice coach to improve her voice projection. In the expectation that her career was to take off at last, Nicole shifted to a rented town house. She specifically selected a two bedroom unit so that one room could be set aside for exclusive use as a study/office. There she could read scripts, deal with correspondence and meditate. Her manager suggested she would be entitled to a tax deduction for an apportionment of the rent. Answers: Part A 1. Facts regarding the current case Allen and Betty are two individual tax payers. Both are the residents of Melbourne. Due to certain reasons they both came to a conclusion to sell their house in the Melbourne and shift to Central Victoria. Currently both are under some profession. Further both are married couple. The husband is a locum doctor. A locum doctor is the one who provides medical treatment in absence of the original doctor. The wife is works as a part time accountant at some place. The husband who is a local doctor has fame in the minds of senior citizens at the place where they both live. Allan charges fees for providing service. He is being provided additional consideration in kind also Questions raised in the case The case asks for the implications of tax for the additional consideration received. Judgement and Analysis In very simple form, barter is a system of dealing wherein goods and services are exchanged for goods and services. Money has no role to play under this system. In some cases there prevails a partial barter system wherein the consideration is paid in money as well as kind. The kind portion is under barter system. In the current case Allan provided medical service to a dog that was injured by a snake bite. The owner of the dog gave some fees in kind for the treatment. The owner of the dog was pleased with the service Allan provided and he additionally gifted a dozen of wine bottles. The retail value of the same was $360. This transaction totally falls under barter system. This case has characteristics similar to FC of T v. Cooke Sherden(1980) 42 FLR 403; (1980) 10 ATR 696; (1980) 29 ALR 202; 80 ATC 4140, under this case the court decided that the provider of service has to pay tax on the retail value of the kind. Conclusion When we apply the facts, circumstances and decision of the above mentioned case to our case we conclude that Allan has to pay tax on the retail value of wine. 2. Facts regarding the current case Stated in the question Questions raised in the case The case asks for the implications of tax and further asks to provide details regarding registration of the business Judgement and Analysis The provisions relating to this case are given under (Taxation Ruling TR 97/11). The intentions of both are not to make profits. The monthly receipts are $500 to $600. When we total it for a year we see that the total gross receipts for a particular year is $6000 to $7200. There are specific requirements for getting the business registered with the income tax authority. These are as follows For companies it is compulsory irrespective of the turnover The GST turnover is more than $75000 There is no provision for registering a non GST turnover business In our case the vegetables are used to make marmalade and relish. This is provided to neighbours. Then slowly the couple made a stall and started selling to public. So they are doing business. But they are not required to pay tax or get their business registered as the turnover is less than $75000 for the year. This case also raises a question of hobby vs. Business. The basic difference between both of them is intention to earn profit. When the intention is to earn profit then it is termed as business but when the intention is just fun and recreation than it is nottermed as business. The facts stated in this case have characteristics similar to Blockey v. FC of T(1923) 31 CLR 503 Isaacs J. In this case the court decided that non profit transaction does not attract the provisions of ITAA 1997 Conclusion After looking to the facts, circumstances and the decision of the above mentioned case we conclude that they do not require to make the registration for business as the turnover does not exceed $75000, they dont even require to have a tax filing number as the income is below $18000 for the year. The activities that both of them carry on are non business activities. 3. Facts regarding the current case Stated in the question Questions raised in the case What are the tax implications of barter system? Judgement and Analysis In very simple form, barter is a system of dealing wherein goods and services are exchanged for goods and services. Money has no role to play under this system. In some cases there prevails a partial barter system wherein the consideration is paid in money as well as kind. The kind portion is under barter system. There are some forms of barter system which is a bit sophisticated. Such system are owned and controlled by member organization. The medium of exchange is not goods or services but certain units of credit. The members pay some subscription upfront for joining the membership. For providing goods and services to other members provider gets some points and he or she utilises such points to purchase goods and services from other members. But for this they need to have a Goods and Service Tax number. And under barter system the organization can claim input tax credit (Section 290.240). Case referred, FC of T v. Cooke Sherden(1980) 42 FLR 403; (1980) 10 ATR 696; (1980) 29 ALR 202; 80 ATC 4140, Conclusion There are so many conclusions regarding this case Allan and Betty need to get their organization registered for under ATO as well as for GST They need to obtain Tax Filling Number and have to file income tax return every year They need to maintain records of transactions of their members Part B 1. Facts of the case During 1950s, Nichole was given an offer to act in a telemovie set. In order to fit in to this movie she was required to put on additional 10kgs. In order to gain 10kgs she started eating more and more food. So this additional intake cost her $1000. After putting up the weight she got the role and this role earned her $50000. And this she claimed as expense. Issue Can she claim the deduction of such expense? Analysis The facts of this case were similar to the case of. It must have the essentialcharacterof an outgoing incurred in gaining assessable income or, in other words, of an income-producing expense (Lunney v. FC of T;Hayley v. FC of T(1958) 100 CLR 478; [1958] ALR 225; 11 ATD 404 (Lunney'scase)). In this case the artist incurred certain expenditure which was of personal nature in order to boost his income. He claimed the deduction of expenditure from the income that he received. This expenditure was not incurred in the ordinary course of business so this was not allowed by the judge as expenditure. Conclusion Applying the provisions of the above mentioned case we conclude that the expenditure incurred by Nichole was not allowed as a deduction from the receipt from acting in the telemovie as this was personal in nature and not incurred in the ordinary course of business 2. Facts regarding the current case As stated in the question Questions raised in the case Can Nichole claim the deduction of such expenditure? Judgement and Analysis Under section 290.150, when the taxpayer is an artist then he or she will be allowed deduction of certain expenditure which are necessary to maintain the profession he or she is in. (Section 8-1). Charles Moore Co (WA) Pty Ltd v. FC of T (1956) 95 CLR 344 at 349-350; (1956) 11 ATD 147 at 148; (1956) 6 AITR 379 at 384; FC of T v. Cooper 91 ATC 4396 at 4403; (1991) 21 ATR 1616 at 1624 Conclusion After applying the facts, circumstances and decision of the above mentioned case we conclude that Nichole can claim deduction of expenditure incurred. 3. Facts regarding the current case We got to know from the above case that Nichole got role in a movie. In order to promote the movie she gave an interview in Womans World magazine. She received $2000 and she donated the same to Royal Childrens Hospital Questions raised in the case Can she be allowed a deduction of the donation made to Royal Childrens Hospital? Judgement and Analysis The receipt that she received is a capital receipt and not an ordinary income. Donations made are allowed as deduction but there is a condition attached to it. The organization who receives donation should have the status of Deductible Gift Recipient (DGR). It should be voluntary transfer of money. This case has similar characteristics with AAT Case 6919(1991) 91 ATC 257; (1991) 22 ATR 3166. In order to be a tax deductible donation, the owner must have rights over the thing donated. In our case Nichole has received $2000 Woman World. This means that she has a right over the property that she is donating. She can claim such expenditure. Conclusion In case if the hospital has the status of Deductible Gift Recipient (DGR) then Nichole can claim deduction of such donation. In other case she cannot. The question does not state the status of the donee. 4. Facts regarding the current case Nichole got an opportunity to act in a Hollywood movie. She got a small role. She received $20000. She incurred certain expenditure, many of which were in excess of normal expense. Questions raised in the case Can she claim expense more than reasonable? Judgement and Analysis The income that she received i.e. $20000 will be included in her ordinary income. She can claim expense for earning such income. A professional artist such as an actor, musician, sport athlete, etc can claim deduction or the expense incurred for retaining or maintaining specific skills relating to the profession he or she is in Travelling expense incurred is a personal expense. Further accommodation expense is also a personal expense. So the taxpayer will not be allowed deduction of such expense Conclusion Applying the normal provisions of ITAA 1997, we conclude that the travelling expense and the accommodation expense incurred by Nichole is personal nature and such expense cannot be allowed as a deduction. $20000 will be included in the ordinary income under section 6-5 and will be taxed accordingly. 5. Facts regarding the current case A magazine known by the name Eye Spy has published a story in their magazine. This story is regarding the life of Nichole. But the story is a false story. When Nichole came to know about this publication she filled a suit against the magazine as this story created a negative impression of her in the minds of her fans. She incurred $10000 as legal fees. She won the case and was awarded $50000 as compensation Questions raised in the case What is the tax implications of damages received and the legal fees paid Judgement and Analysis Any compensation or damages receipt by the individual taxpayer is not an ordinary income under section 6-5 but it is treated as capital receipt. Nichole will be allowed deduction of expenditure on legal fees. This expenditure will be treated as expenditure for maintaining her image in the market. Any such story can easily affect her reputation and it may happen that she wont get any other role in any movie. So this expense was to save her image and was directly related to her profession. The net income i.e. $40000 will be treated as capital receipt and will be taxed accordingly. Charles Moore Co (WA) Pty Ltd v. FC of T (1956) 95 CLR 344 at 349-350; (1956) 11 ATD 147 at 148; (1956) 6 AITR 379 at 384; FC of T v. Cooper 91 ATC 4396 at 4403; (1991) 21 ATR 1616 at 1624. Under this case the expense incurred which were necessary to remain into profession were allowed as expenditure. This case does not have similar characteristics of our case but it conveys that the expenditure incurred to maintain the legal profession is allowed as expenditure. Conclusion Nichole can claim deduction of legal expense and the net income i.e. $40000 will be considered as capital receipt and will be taxed accordingly. 6. Facts regarding the current case A short break in acting followed and at her managers suggestion Nicole paid $1,000 to a voice coach to improve her voice projection. Questions raised in the case Does the expenditure incurred by Nichole is allowed as deduction from the expenditure? Judgement and Analysis A professional artist such as an actor, musician, sport athlete, etc can claim deduction or the expense incurred for retaining or maintaining specific skills relating to the profession he or she is in Conclusion Applying the normal provision of ITAA 1997, Nichole can claim deduction of expenditure incurred on voice recognition and improvement as it was directly related to the profession she is in 7. Facts regarding the current case Now Nichole expects her career to take off. So in order to fulfil her dreams she decided to shift to another town. She rented a town house. The house has two bed rooms. One bed room was used for study or office purpose and the other was used for residential dwelling. Questions raised in the case Can she claim the deduction for the rent paid for the house Judgement and Analysis A professional artist such as an actor, musician, sport athlete, etc can claim deduction or the expense incurred for retaining or maintaining specific skills relating to the profession he or she is in. A professional is not expected to have a study place or an office place. Such places are meant only for those who are doing business or providing services as goods and services can e provided from a specific place only. But for an artist he does not require such place. So any expenditure incurred by such artist in the form of rent is not allowed as deduction from his or her income. One of the cases in the history of income tax has the characteristics of our case Conclusion When we apply the facts, circumstances and decision of the above mentioned provisions we conclude that Nichole will not be allowed to claim the deduction of rent expense incurred by her as this is not relating to the profession that she is in.