Shakespeares Hamlet Essay Observations on Gertrude

And What of Gertrude in Hamlet? To what extent does evil reign in the heart of Queen Gertrude in Shakespeare’s Hamlet? This essay will delve into her character, and into the deposit of literary criticism regarding her, in order to analyze her character in depth. Philip Edwards’ â€Å"The Ghost: Messenger from a Higher Court of Values?† expresses the necessity of the Ghost leaving the guilt of Gertrude to the afterlife: The final injunction, ‘Leave her to heaven’, must temper our feeling of the Ghost’s personal vindictiveness. It is more important, however, in giving a religious context to the punishment of Claudius and Gertrude. Gertrude’s earthly punishment is to be her conscience: ‘those thorns that in her†¦show more content†¦Respectfully the son replies, â€Å"I shall in all my best obey you, madam.† So at the outset the audience notes a decidedly good relationship between Gertrude and those about her in the drama, even though Hamlet’s â€Å"suit of mourning has been a visible and public protest against the royal marriage, a protest in which he is completely alone, and in which he has hurt his mother† (Burton â€Å"Hamlet†). Hamlet’s first soliloquy expresses his anger at the quickness of his mother’s marriage to Claudius, an â€Å"o’erhasty marriage† (Gordon 128), and its incestuousness since it i s between family: â€Å"Frailty, thy name is woman! . . . .† Rebecca Smith interprets his anti-motherly feelings: â€Å"Hamlet’s violent emotions toward his mother are obvious from his first soliloquy, in which 23 of the 31 lines express his anger and disgust at what he perceives to be Gertrude’s weakness, insensitivity, and, most important, bestiality[. . . ]. (80) When the ghost talks privately to Hamlet, he learns not only about the murder of his father, but also about the unfaithfulness and adultery of his mother, â€Å"the human truth† (Abrams 467). Gunnar Bokland in â€Å"Hamlet† describes Gertrude’s moral descent during the course of Shakespeare’s Hamlet: With Queen Gertrude and finally also Laertes deeply involved in a situation of increasing ugliness, it becomes clear that, although Claudius and those who associate with him are not the incarnations of evil that Hamlet sees in them, they are corrupt enoughShow MoreRelated Foils as Reflections of Hamlet Essay1042 Words   |  5 Pagesperception of the main characters. In William Shakespeares Hamlet, Prince of Denmark, there is a continuous shifting of the main characters emotions. These emotions range anywhere from madness and rage to grief and sorrow. In Hamlet there is a foil that represents each emotion and behavior that is displayed by the main character- Hamlet.   Ã‚  Ã‚  Ã‚  Ã‚   Laertes holds the most important role as a foil to Hamlet. He represents the rage that boils within Hamlet and the revenge   which he seeks. In many waysRead MoreWilliam Shakespeare s Hamlet - Hamlet s Inhumanity1274 Words   |  6 Pagesfair share of death, but Shakespeare’s Hamlet stands out among the others in it’s overall revolvement around the idea of death and the afterlife. The play itself begins in act 1 with the ghost of Hamlet’s father, the dead king, setting Hamlet on a mission to exact revenge on the ghost’s brother and murderer, the new king Claudius. John Carroll expands on Hamlet’s mindset through the use of metaphysical sociology in, â€Å"Death and the Modern Imagination† explaining, â€Å"Hamlet was rather paralyzed by hisRead MoreImpossibility of Certainty in Hamlet1296 Words   |  6 PagesThe Impossibility of Certainty in Hamlet â€Å"Doubt is that state of mind where the questioner faces no single answer nor the lack of one, but rather a choice between a pair of alternatives.† – Harry Levin in The Question of Hamlet It is appropriate that William Shakespeare’s Hamlet is regarded as the Bard’s greatest dramatic enigma, for misunderstanding is the unavoidable condition of Hamlet’s quest for certainties. Not only is Hamlet bewildered by puzzling visions and by commands seeminglyRead More Feminine Representation in Shakespeares Hamlet Essay2628 Words   |  11 PagesRepresentation in Shakespeares Hamlet      Ã‚  Ã‚  Ã‚   Abstract: This essay employs Feminist Criticism, New Historicism, and Marxist Criticism, to analyze the portrayal of Queen Gertrude and Ophelia.    Because Shakespeares Hamlet centers on the internal struggle of the Prince of Denmark, the reader focuses primarily on his words and actions.   An often overlooked or under appreciated aspect of the play is the portrayal of the female characters, particularly Queen Gertrude and Ophelia.   ThereRead More The Impact of Ophelia on Shakespeares Hamlet Essay2746 Words   |  11 PagesThe Impact of Ophelia on Hamlet      Ã‚   Michael Pennington in â€Å"Ophelia: Madness Her Only Safe Haven,† elucidates the character of Ophelia in Shakespeare’s tragedy, Hamlet:    This is the woman she might have become – warm, tolerant and imaginative. Instead she becomes jagged, benighted and imaginative. . . .Ophelia is made mad not only by circumstance but by something in herself. A personality forced into such deep hiding that it has seemed almost vacant, has all the time been so painfullyRead More Shakespeares Hamlet - The Character of Ophelia Essay3341 Words   |  14 PagesHamlet: The Character of Ophelia  Ã‚  Ã‚  Ã‚  Ã‚        Ã‚   Concerning the Ophelia of Shakespeare’s tragic drama Hamlet, is she an innocent type or not? Is she a victim or not? This essay will explore these and other questions related to this character.    Rebecca West in â€Å"A Court and World Infected by the Disease of Corruption† viciously, and perhaps unfoundedly, attacks the virginity of Ophelia:    There is no more bizarre aspect of the misreading of Hamlet’s character than the assumptionRead MorePoisoned Love: Essay 2. Life, Love, Death, Revenge, Grief,1392 Words   |  6 PagesPoisoned Love: Essay 2 Life, love, death, revenge, grief, and murder are all characteristics well known to the writing of William Shakespeare, his play Hamlet is not an exception. In this play the reader follows a young prince Hamlet on a quest for retribution on his uncle, for the murder of his father and the incestuous affair with his mother. To exact his vengeance on his uncle, King Claudius, Hamlet put on an act of being mad to catch his uncle profess his sins, and causing it to be morally rightRead MoreEssay on Interpreting Hamlet’s Ophelia3518 Words   |  15 PagesWas Ophelia in love with Hamlet, or did she have more feeling for her father than for her boyfriend? In Shakespeare’s Hamlet was Ophelia’s madness contributed to by the prince’s rejection of her? The answers to these and other questions about this tragic figure will be given. Rebecca West in â€Å"A Court and World Infected by the Disease of Corruption† argues that Ophelia has no love for Hamlet, but only for her father: For the myth which has been built round Hamlet is never more perverse thanRead More The Sane Hamlet Essays1192 Words   |  5 PagesThe Sane Hamlet   Ã‚   Hamlet contains the classic argument between whether or not Hamlet is mad, or a sane man under difficult circumstances. Hamlet assumes antic-disposition at times to uncover the truth of his fathers death.   From my perspective I believe that Hamlets actions and thoughts are a logical response to the situation in which he finds himself.     Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   In the first act, Hamlet appears to be very straightforward in his actions and thoughts.   When questioned by Gertrude about hisRead MoreHamlet as So Much More Than a Traditional Revenge Tragedy Essay1713 Words   |  7 PagesHamlet as So Much More Than a Traditional Revenge Tragedy Although Shakespeare wrote Hamlet closely following the conventions of a traditional revenge tragedy, he goes far beyond this form in his development of Hamlets character. Shakespeares exploration of Hamlets complex thoughts and emotions is perhaps more the focus of the play rather than that of revenge, thus in Hamlet Shakespeare greatly develops and enhances the form of the traditional revenge tragedy.

The Causes And Effects Of Europe - 945 Words

Any analysis of European history will reveal a constant theme of revolutions and counterrevolutions across space and time that have shaped the very foundations of societies across the expanse of the continent. Furthermore, these revolutions occurred in many different spheres of daily life. For instance, some revolutions featured prolonged periods of violent political upheaval while others featured a more subtle revolution, changing the very social fabric of Europe. In addition, some revolutions centered on economic change while still others concentrated on class struggle. In truth, the causes and effects of Europe’s many revolutions throughout time are as varied as the nations that compose the continent itself. However, despite the variety of the causes of these revolutions and the changes that they wrought, one standard holds true for all European revolutions; all European revolutions, whether violent or not, served to irreversibly alter the social, political, and economic pa radigms of the nation where the revolution took place. To put it bluntly, a European nation that experienced any form of a revolution, regardless of time period and location, was forever altered from what it had been prior to the revolutionary event. Case and point, take the case of 18th century revolutionary France. The French Revolution, without question, was a truly violent affair which eventually culminated in the beheading of the French King Louis XVI and his wife Queen Marie Antoinette. In thisShow MoreRelatedThe Black Death Pandemic967 Words   |  4 Pagesthrough all of Europe, taking 25,000,000 people along with it. 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Europe Compare and contrast the classical civilizations of Greece and Rome in terms of oen of the following characteristics Political developments Social and gender structures Art, science and technology Analyze the changes and continuities in EuropeanRead MoreCauses And Effects Of The Cold War1370 Words   |  6 PagesNovember 2014 English II Causes and Effects of the Cold War Richard Nixon once said of the Cold War that â€Å"the Cold War isn t thawing; it is burning with a deadly heat. Communism isn t sleeping; it is, as always, plotting, scheming, working, fighting.†(www.brainyquote.com). An analysis of the Cold War between 1947-1991 reveals that the Cold War was caused by a difference in political ideals between the USA and the Soviet Union, the aftermath of WWII, and the â€Å"Iron Curtain† in Europe. Further analysis revealsRead MoreThe Cause and Effects of the Great Depression Essay1443 Words   |  6 Pagescrash of 1929 was the main cause of The Great Depression. In fact, The Great Depression was caused by a series of factors, and the effects of the depression were felt for many years after the stock market crash of 1929. By looking at the stock market crash of 1929, bank failures, reduction of purchasing, American economic policy with Europe, and drought conditions, it becomes apparent that The Great Depression was caused by more th an just the stock market crash. The effects were detrimental beyond theRead MoreThe French Revolution Occurred During The Time Periods1414 Words   |  6 Pagesmost violent and by far the most universally significant revolution compared to the rest. The initial cause of the revolution was the social structure of the West. One social structure that was based on the holding of all land by fees that resulted in the relation of the king to vassal was called the feudal system that weakened step-by-step and had already disappeared in certain regions of Europe prior to the revolution. The feudal system was characterized by homage, legal and military service ofRead MoreEssay on Global Inflation and Unemployment1279 Words   |  6 Pagesplayed a critical role in driving up inflation in the 16-member eurozone. The rates of unemployment remained stagnant to its highest level during this time. Introduction The recent global financial crisis that affected not only America but also Europe and other parts of the world resulted in massive unemployment. This is due to the high costs of operation that many corporations faced forcing them to cut on labor costs. There is need for European government interventions to avert this social crisisRead MoreSuperstition and the Witch-hunts in Early Modern Britain Essay1249 Words   |  5 PagesModern Britain. The populous held many beliefs that were not based on fact. These beliefs would be very old and passed on from generation and built in to the character of every person. People had always believed in witches throughout Europe but there had not been any official attempt to exterminate them as a group. Witches thought to be causing harm to the community would not have been brought to trial but dealt with in the community, either by lynching them or by ostracisingRead MoreThe Effect Of Iq Scores1011 Words   |  5 PagesJames Flynn (1984, 1987, 2007) conducted comprehensive studies of several intelligence tests and he concluded a long-term upward tendency of performance of IQ scores, by approximately 1 IQ point per every 4 to 5 years. This tendency is termed as Flynn effect by Herrnstein and Murray (1994) and it varies in different countries over different time periods. For example the United States developed by 3 points every decade between 1932 and 1978, in Estonia by 1.65 points between 1932 and 2006, Japan gainedRead MoreThe Effects Of Climate Change On The Earth1358 Words   |  6 PagesYou have been bitten, that pesky mosquito flies away. 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The Positive and Negative Effects of Technological Advancements Free Essays

string(39) " that is by the ocean waves and tides\." Cez Danielle M. Lagbas Technological advancement, with no doubt, is such a huge impact in shaping the world. As humans, unlike any other living creature, we have the ability to use our mind for reasoning. We will write a custom essay sample on The Positive and Negative Effects of Technological Advancements or any similar topic only for you Order Now Reason is the capacity for consciously making sense of things, for establishing and verifying facts, and changing or justifying practices, institutions, and beliefs based on new or existing information. [1] With this power, we are able to imagine things, and with our clever minds, we are also able to create these imaginations. Creators, inventors, experimenter, maker, founder, innovator, pioneer – these are what we call the people behind every technology existing at present. Invention has made the world what it is today. It absolutely helped our society develop into a much better world. This whole aspect of invention is what we see as technology. Technology  is the making, modification, usage, and knowledge of  tools,  machines, techniques,  crafts,  systems, methods of organization; in order to solve a problem, improve a pre-existing solution to a problem, achieve a goal or perform a specific function. It can also refer to the collection of such tools, machinery, modifications, arrangements and procedures. Technologies significantly affect human as well as other animal species’ ability to control and adapt to their natural environments. [2] Technological advancement is responsible for many changes as well in world population, life expectancy, education levels, material standards of living, and the nature of work, communication, healthcare, war, and the effects of human activities on the natural environment. Not just these conditions are affected, but also our society and our individual selves. [3] I. Medical Technology Technological Advancements have been a really huge help to the field of medicine. Technology has cured and healed millions of people all around the globe. It has affected the living of humans in a good way, and if abused, affects us in a bad way. This field deals with the maintenance, prolongment, and restoration of human health through the study, diagnosis, treatment, and prevention of disease and injury. Research in this field has allowed doctors and researchers to discover many new treatments, drugs, medicines, and solutions that have helped lengthen the human life span. 3] This aspect of technology ensures the survival of humanity. Without technology, people would have been struggling with their health. Medicine has saved numerous innocent lives, and today it is much safer for people and for the environment. Medical technology instruments include contact lenses, wheelchairs, stethoscopes, prosthetic limbs and any other instrument that can help in diagnosing or treating an ailment. Filipinos with tumors can get a scan from a machine and this can already cause them accurate results for their surgery. Transplants also involve a very modern technology which has also helped lives. Pregnant women can check if their baby has abnormalities at a young stage of their pregnancy with the aid of technology. Neuroprosthetics have been invented so that people with paralyzed body parts can move again like they used to. Neuroprosthetics are implants placed on a nerve, or onto the central nervous system, in order to replace mobility lost by accident or disease. Motor functionality in the body reacts to outside stimuli, whether it is natural or un-natural. Neuroprosthetics could not only one day allow people with lost limbs to replace those limbs, but also may serve as a replacement parts directory for most functions of the human body. [5] Some other examples of the current advances of medical tools are CAT (Computerized Tomography) scanners , MRIs (Magnetic Resonance Imaging), defibrillators (electronic devices that are used to rescue patients who go into cardiac arrest or who are experiencing irregular heartbeats), laser cutters and medical robots. There are many benefits of using medical robots during surgery. First of all, medical robots require smaller incisions to operate, which typically mean shorter hospital stays, lesser pain, and quicker recoveries. Also, many robots eliminate the problem of hand tremors machines can be calibrated to translate relatively large motions at the controller’s console into tiny, ultrafine actions by the instruments. Doctors do not even always have to be in the same room as a patient to operate using a robot. Furthermore, robots limit blood loss in an open procedure it is not unusual for the patient to lose a liter of blood, but robots lessen this amount drastically. Additionally, robots are more precise, with arms that can rotate 360 degrees. Finally, the robotic cameras offer a clear, magnified view of surgical fields that surgeons often did not see by themselves they had to feel around for the correct parts, because fingers often obstructed their line of sight. [4] You can really see that medicine is advancing rapidly and as it advances more people are saved from diseases and sicknesses, but of course these advances would not have been made because of the previous technology they had before. In present, medical technology is already well-developed and still is developing. II. Environmental Technology Now, that our world is over populated and our resources are getting smaller, we need to preserve and save our environment. Advances in technology are helping us in doing so. Some parts of the world have a shortage of water supply. Desalination, basically removing salt and minerals from seawater, is one way to provide potable water in those parts of the world. Hydrogen fuel usage has also been experimented as a way to using pollution free fossil-fuels. With this kind of technology, cars will be running in the streets emitting nothing but clean water. As we all know, the sun is one big ball of energy, and can be converted into heat or electricity. There are two widely known solar collectors, but researchers are pushing the limits to convert the sun’s energy into electricity by using mirrors and parabolic dishes. Someday, this technology will be able to create electricity for the whole Earth and will help in preserving our resources. There is also another way to create electricity, and that is by the ocean waves and tides. You read "The Positive and Negative Effects of Technological Advancements" in category "Essay examples" People have created turbines to collect the energy from the waters, which can turn this mechanical energy into electrical energy. Carbon dioxide is the most striking greenhouse gas contributing to global warming. Researchers are trying to fix this huge problem, and they have thought of a way already. Experts suggest a method that can solve this problem, and it is by injecting the carbon dioxide into the ground before it can reach the atmosphere. [6] Today, it is very clear that man is harming the Earth. Scientists have thought of these ways to stop the harmful practices. These are the emerging nvironmental technologies of the modern world, and these technologies can save the Earth from doom. III. Gadgets, Home Electronics and Communication Communicating with different people is a great need in the life of a person. Advancements in technology have made it super easy to communicate with people who are near and afar. Gadgets like the cell phone, personal computers, telephones, the Apple Products, etc. are great examples of communication gadgets. The earliest forms of communication are the pictograms, signal, and, of course, language. Communication has advanced so much through the years. The 20th and 21st centuries have been the most rapid advancement in communication technology. The greatest advancements today is the internet, wireless free internet (Wi-Fi), E-mail, smart phones, and social networking. With just one tap of a finger, a message can already go a very long way. [7] The internet is a remarkable technological innovation that represents humanity today. The internet is the world wide, publicly accessible network of interconnected computer networks that transmit data between themselves. The internet is created for the purpose of somehow making the world smaller. It allows the people all around the globe, in modern day, to interconnect and promote globalization and information sharing. [3] Social Networking is one service from the Internet. Examples are; Facebook, Twitter, Google+, and etc. These social networks provide men and women everywhere means to interact with each other despite the distance between them. They are able to share ideas, have a meeting, chat, and talk with the use of the Internet. With just the internet connection itself and the social network you are able to see different people in your own computer screen, you can also hear them. You don’t need to meet with other people in the real life, because it already feels as if that person is with you at that particular time. With these networks too, you can go online shopping. You can buy things off the Internet and have them shipped to your house the next day. It is so easy to do, and is much affordable because the retailers don’t have to pay a rent. You don’t need to go outside your house and search for the things you need to buy. With just one click, materials are sold with the use of this technological advancement. Social networking isn’t just for these purposes though. It is also for education. There are actually schools which are online. Teachers and students also use it as a communication tool. Teachers have observed that students are frequently on the net, so they have also familiarized this trend to extend their discussions in chat forums, and to post assignments, quizzes, and tests outside the school. College students also use the Internet to apply for jobs and internships. Many schools have implemented online alumni directories which serve as makeshift social networks that current and former students can turn to for career advice. [8] Before, people need to fire some wood to cook or heat something up. Now, we have different electronics that can heat something up in seconds. Television sets back then, were large and fat. Now, they’re as thin as paper, and the visuals are amazing. Your plasma TV can also be your own computer, how incredible is that? There are also these gadgets called the iPod where in you can enter a thousand songs inside a little device. How can anyone ever expect such a small thing hold so much memory. Tablets like the Apple iPad is somehow like a laptop already. You can download numerous applications in it to use. You can even make it your own library of books. It is like an all in one gadget, which is very useful to a person’s daily life. There are still various gadgets that have been invented, which have made life easier for everyone. In the year 2006, South Korea has invented Robots that say, relay messages to parents, teach children English, and sing and dance for them when they get bored. This developed in the year of 2007. These robots help families in their homes and outside of their homes. If according goes all to plan robots will be in every South Korean household between 2015 and 2020. This plan will really change the daily habits of man and it can affect the whole world. [9] IV. Occupational/ Career Call centers use a wide variety of different technologies to allow them to manage the large volumes of work that need to be manages by the call center. These technologies ensure that agents are kept as productive as possible, and that calls are queued and processed as quickly as possible, resulting in good levels of service. Call centers have been a huge help in job applications here in the Philippines. Thousands of Filipinos have jobs because of call centers. This is one branch of technology that has promoted the economy and society to rise. [10] Technology has allowed millions of people in the world to get a job. Buildings, offices, hospitals, malls, schools everywhere involve some kind of technology somehow, and this has opened opportunities for a lot of lives. V. Effects of Technology in the World With the advancement of technology today, it is clear that it has changed the way people live their lives. Filipino families have been reaping the best out of technology in keeping their own families intact. The Filipino family still embraces traditional values with the family remaining as a person’s number one priority. Families have given 10. 9 hours of their day in the consumption of media and 14 hours for technology. Filipinos spend 6. 1 hours with their families and almost 1. 9 hours with their friends while 23. 2 hours are spent for every day essentials like sleeping, school, or work. Technology enhanced Filipinos’ Social lives. 76% said that they have friends in different countries and cities because of the internet. Also, 53% said that the technology provided them a platform in overcoming their shyness. 11] The advancements are also accompanied by the reduction in the time, effort, cost, for production of any materials from those tiny microchips to the huge machines or from the modern futuristic devices to the mega structures, they have been made with ease in design and development with the help of technology. These advancements also lead to the development of the e conomy due to the right use of technology which reduces the material production cost and the overhead charges which create savings and thus starts national development. When we look at the effects of technological advancement, even though there are a lot of good effects to be named, we must not forget the side effects and risks involved with technological advancement. Making a lot of processes digital does not only increase the comfort of the people using it, it also increases the risk of people being spammed or scammed. [12] Technology can provide us with comfort and ease, but it can make us very lazy as well. The higher risk of being scammed is also something to be constantly aware of. 1. So We Need Something Else for Reason to Mean†,  International Journal of Philosophical Studies  8: 3, 271 — 295. 2. http://en. wikipedia. org/wiki/Technology 3. http://www. academia. edu/346486/Technological_Advancements_and_Its_Impact_on_Humanity 4. Shannen Lambdin, Lillian Bornstein, Kaitlyn Reichwaldt, Jaquelin Garcia, and Holly Lombard, http://cse. unl. edu/gem/essays/10-11/HS_1st_TheSpontaneousCombustions. pdf 5. http://www. toptenz. net/top -10-ways-sci-fi-could-help-you-live-1000-years. php 6. Sara Goudarzi, â€Å"Top 10 Emerging Environmental Technologies†, www. livescience. om/11334-top10-emerging-environmental-technologies. html 7. Michelle L. Cramer, â€Å"Advances in Communication Technology†, www. ehow. com/about_5347491_advances-communication-technology. html 8. http://en. wikipedia. org/wiki/Social_networking_service 9. Philippine Daily Inquirer, South Koreans Ready For Life With Robots, April 3, 2006 10. Philippine Daily Inquirer, Call Centers: From Office Basics to Global Impact, March 26, 2006 11. Philippine Daily Inquirer, Research Claims Technology Good For Filipino Families, May 21, 2007. 12. http://wiki. answers. com/Q/What_are_the_effects_of_technological_advancement How to cite The Positive and Negative Effects of Technological Advancements, Essay examples

Taxation- Theory - Practice and Law ITAA 1997

Question: Describe about the Taxation- Theory, Practice and Law for ITAA 1997. Answer: Case study 1 The section 3-5(1) of the Income Tax Assessment Act 1997 provides that income tax is payable every year by each individual, company and some other entities on their assessable income. The ITAA 1997 classifies assessable income into ordinary income and statutory income. The section 6-5(2) and section 6-10(3) of the ITAA 1997 states that in case of Australian resident all the ordinary income and statutory income received directly or indirectly from sources inside and outside of Australia should be included in the assessable income. In case of foreign resident, the income received whether ordinary or statutory, from sources outside Australia is not included in the assessable income for the purposes of tax. It can be seen from the provisions of the ITAA 1997 that assessable income and hence the income tax payable varies according to the residential status of the taxpayer. Therefore, it is important to determine the residential status of the taxpayer (Neutze 2016). The Australian Taxation law provides four-residency test for determining the residential status of the taxpayer. This four tests are resides test, domicile test, 183 day test and superannuation test. The reside test is the primary test for determining tax residency. According to this test, if an individual resides in Australia then the individual is considered as Australian resident for tax purpose (Li et al. 2014). The domicile test provides that an individual be considered as Australian resident if the permanent place of abode of the taxpayer is within Australia. The 183-day test provides that if an individual stays 183 days or mare in Australia with or without break then the individual will be considered as Australian resident for the taxation purpose. The 183-day rule will not apply if it is established the taxpayer is willing to have a residence outside Australia and the taxpayer is not interested to take up residence in Australia. The superannuation tests are applicable to gove rnment employees of Australia working abroad so that they are treated as Australian resident for the tax purpose. It is to be noted that if an individual satisfies any of the above test then that individual is considered as resident for the taxation purpose (Schmid 2016). In the given case, Fred is an executive and he comes to Australia for setting up branch of his company. For this purpose, Fred leased a house in Melbourne. Fred stayed in Australia for 11 months and returned to UK after ill health. If the residence test are applied to determine the residential status of Fred it can be seen that as Fred has stayed in Australia for 11 months so he has satisfied the 183 day test. Further Fred has leased a residence in Australia so the domicile test is also satisfied (Perotti et al. 2014). The residency test clearly provides that if any of the above-mentioned tests is satisfied by an individual then it will be considered that the individual is Australian resident for the taxation purpose. Therefore based on the above analysis it can be concluded that Fred is an Australian resident for taxation purpose. Case study 2 Californian Copper Syndicate Ltd v Harris (Surveyor of Taxes) (1904) 5 TC 159 Issue In this case, the issue was whether profit arising from the sale of property used in mining is taxable as ordinary income under or capital gain. Facts of the case In this case, the taxpayer was engaged in the acquiring of copper bearing lands in California. The taxpayer subsequently sold this land acquired to another company in liue of shares and subsequently in the process made substantial profit. The taxpayer argued that, as it has not realized profit so it should not be taxable. Outcome In the given case, it was held that the taxpayer is liable to pay tax on the profit arising from the sale of land. The profit should be considered as income and not capital gain because from the beginning the taxpayer used its capital for purchasing land for the purpose reselling it to another company (Forrest and Murie 2014). This ruling provided guidance whether income from isolated transactions should be considered as income under section 25(1) of the Income tax act 1936. The judgment also defined isolated transactions as transactions, which are outside the ordinary track of business, and it also includes transactions entered by non tax payers. Scottish Australian Mining Co Ltd v FC of T (1950) 81 CLR 188 Issue In this case, the issue is whether a sale of land used for mining by a mining company will be considered as ordinary income or capital asset realization. Facts of the Case The taxpayer is engaged in the mining business and the company purchased land for coal mining. As the coal in the mine exhausted the company sold the land after doing substantial improvement on that land. On the sale of land, company made substantial profit and the tax authority taxed the company. The company argued that it was not carrying on business of land development. It has sold land as a capital asset so the profit should not be taxed (Guy et al. 2014). Outcome In this case, it was held that the land sold was not commercial activity but was realization of capital assets. FC of T v Whit fords Beach Pty Ltd (1982) 150 CLR Issue In this case, the issue is whether profit from sales of land is of capital nature or ordinary income. Facts of the case The taxpayer is a company owned by a group of fisherman that purchased the land for getting access to the beach. The company later sold the land after changing it to residential property and earned huge profits. The authority assessed the taxpayer on the amount of profit made. The taxpayer however argued that profit should not be taxed as it sold the capital asset at the best possible price and did not carry a business of selling residential property (Wheeler et al. 2012). Outcome It was held in this case that the taxpayer is assessable under section 25(1) for profit on sale of land. It is because the activities of the taxpayer constitute business of land development and hence the selling of land cannot be held as mere realization of capital assets (McLaren 2014). This judgment provides the definition of isolated income and provides guidance whether it is taxable under section 25(1) of the Income tax act 1936. Statham Anor v FC of T 89 ATC 4070 Issue In this case, the issue is whether amount received from sale of land is taxable under section 26(a) or section 25(1). Facts of the case In the given case, the taxpayer is the trustee of the deceased. The deceased for the purpose of farming and raising the cattle initially purchased the property. Due to some unforeseen circumstances, this purpose was not fulfilled and it was decided to subdivide and sell the property (McLaren 2013). The commissioner included the amount received from sale of property as taxable income because it n argued although the property initially purchase for farming but later it was used for business. The taxpayer argued that the land was sold at the most advantageous means available and it should be not be assessable (Mabe and Kuusaana 2016). Outcome In this case, it was held that just because the taxpayer did not continue with farming and sold the land that does not necessarily mean that the profit becomes taxable. Therefore it was held that the amount received from sale of land is not an assessable income under section 25(1) or 26(a). Casimaty v FC of T 97 ATC 5135 Issue In this case, the issue is to consider whether the sale of land that was acquired for farming is taxable under section 25(1) or section 26(a). Facts of the case The taxpayer acquired farming property from his father. The taxpayer conducted various businesses of farming and fencing in the following years but eventually decided to sell the land, as the business was not profitable and high mortgage interest rate. The taxpayer sold the land by creating eight subdivisions (Prabhakar 2015). The commissioner taxed the profit from sale of land and it was argued by the taxpayer that the sale of the land was just realization of capital assets and hence it is not taxable. Outcome In this case, it was held that the taxpayer did not conduct the business of selling land the profit that was derived is just realization of capital assets. Therefore, it was held that the profit from sale of property is not taxable under either section 25 or section 26(a). Moana Sand Pty Ltd v FC of T 88 ATC 4897 Issue In this case, it is argued that whether profit from sale of land is taxable under section 25(1) or 26(a). Facts of the case The taxpayer acquired land for the purpose working and selling surplus sand. The taxpayer later sold the land to the costal protection board. The commissioner included the proceed received on the sale of land after deducting related expenses in the assessable income of the taxpayer (Kumar et al. 2016). The taxpayer argued that income is not assessable either under section 25(1) or 26(a). Outcome In this case it was held that although the amount received was as a result of single isolated transaction but the profit is taxable as ordinary income under section 25(1). Therefore in the assessable income of the tax payers profit from sale of land is included. Crow v FC of T 88 ATC 4620 Issue In this case, the issue is whether profit in sale of land is to be included in the section 25(1) or section 26(a) of the income tax assessment act 1936. Facts of case The taxpayer borrowed money to purchase land for farming. Then the taxpayer used the land for farming and later sold some portion of the land. The profit from the sale of land was included in the assessable income of the taxpayer as it was considered that the tax payer is engaged in the business of land development (Brooks and Krever 2015). Outcome In this case, it was held that the taxpayer is engaged in the business of continuous land development and hence the profit is taxable as ordinary income. McCurry Anor v FC of T 98 ATC 4487 Issue In this case, the issue is whether profit from sale of land is assessable under section 25(1). Facts of the case In this case, the taxpayers acquired a land with a house. They removed this house and constructed thee firm house on the land. The tax payer sold a unit and earned profit. The commissioner of tax included this profit from sale of land in then assessable income of the taxpayer. The taxpayer object to this and argued that unit was sold due to financial difficulty and they are not engaged in any profit-making venture (Sargeson 2016). Outcome In this case, it was held that the taxpayer entered into a profit-making venture and hence the sale of land is assessable under section 25(1) of the act. Reference Brooks, K. and Krever, R., 2015. The Troubling Role of Tax Treaties.Tax Design Issues Worldwide, Series on International Taxation,51, pp.159-178. Forrest, R. and Murie, A., 2014.Selling the welfare state: The privatisation of public housing. Routledge. Guy, J.A., McIlgorm, A. and Waterman, P., 2014. Aquaculture in Regional Australia: Responding to trade externalities. A Northern NSW case study.Journal of Economic Social Policy,16(1), p.115. Kumar, A., Roy, D., Tripathi, G., Joshi, P.K. and Adhikari, R.P., 2016. 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