Australian Tax Law

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Australian Tax Law

Rebecca is very impressed with the tax return that your group has prepared for her. So much so that she has referred one of her major clients, Drew Richardson, to your group for taxation advice. Drew is 56 years of age. He has recently retired from his full-time job as a radiologist. He is an Australian resident for tax purposes and brings the following issue to your attention.

Background Information:

Drew advises you that he has approximately $3 million invested in the Australian sharemarket. Drew acquired these shares in August 2010. At any one time, Drew’s portfolio consists of around 35 to 40 different companies shares (combination of blue chip shares and small mining, biotech and pharmaceutical companies).

In August 2010, Drew borrowed $2.5 million from Macquarie Bank to fund the purchase of these shares. He is currently paying interest in respect of this loan.

Prior to retiring, Drew worked as a radiologist and did not know much about share investing. Two months after retiring, in order to better understand how the stockmarket works, in July 2010, Drew completed an intensive share trading course run by the Australian Stock Exchange.

Before investing his money into the market, Drew developed a detailed trading plan (in consultation with Rebecca). Drew conducts extensive research and analysis himself using a variety of resources including the internet, screening techniques, reading share investor magazines and reading over company reports and bulletins sent by his stockbroker.

Drew spends most of his day analysing charts and trends for companies that he currently owns shares in or intends buying and regularly monitors the share prices of his ‘favourite’ stocks using the ‘watchlist’ function on the internet. Even though he uses a stockbroker (Rebecca), Drew has also opened a trading account with ComSec (an online broker) which allows him to monitor the share prices of his favourite stocks on a daily basis. He uses a computer in a small office in his home to monitor the share prices and undertake trades, and when away from his office, Drew accesses the share prices using his Apple i-phone.

In fact, Drew has a reputation of being interrupted on the golf course by Rebecca to discuss whether to buy or sell particular shares.

Drew is a member of the Australian Shareholdersââ?¬â?¢ Association and makes a special attempt to attend the Annual General Meetings of companies that he owns shares in. He keeps monthly summaries of his trades and maintains all ‘buy’ and ‘sell’ contracts. Drew enters all of his transactions into a computer program produced by the stockbroking company, TopShare. This program keeps track of all share transactions, including calculation of unrealised and realised gains and losses as well as franked and unfranked dividends received.

When receiving dividends, Drew generally reinvests these dividends and opts to receive additional shares in the company, rather than take the cash.

Drew advises you that during the 2011 income year, he completed 66 share transactions (ie. both buying and selling). While his intention is generally to hold shares long-term, if the price of a particular share rises by more than 15% to 20% since he first acquired it, he generally sells that share in order to make a ââ?¬Å”quick buckââ?¬Â?. All realised profits are re-invested back into the sharemarket and used to buy additional new shares. For the first nine months of 2011, Drew advises you that he realised profits in the order of $90,000 to $100,000.

However, in recent times, due to the downturn in the Australian stockmarket, share prices have fallen considerably, meaning that Drew has not made many trades in the last quarter of 2011. Most of his shares are trading below what he bought them for, resulting in some significant unrealised losses.

Drew is quietly optimistic that the stockmarket will recover and that his shares will gradually increase in value. He tells you that once they increase above what he bought them for, he hopes to start selling the profitable shares again.

Required:

Drew specifically seeks your advice on the following matters:

(i) From a taxation viewpoint, what factors need to be taken into consideration in determining whether Drew is regarded as a share trader or a share investor?

(ii) What are the taxation consequences if Drew is regarded as a share trader?

(iii) Alternatively, what are the taxation consequences if Drew is regarded as a share investor?

(iv) Based on the given facts, in relation to the 2011 income year, Drew seeks your opinion as to whether he is a share trader or a share investor.

There is no need to perform any calculations as Drew has not provided with you with detailed figures.

Final Comments:

Students are expected to use language and terminology commensurate with professional business letters. Please use 1½ line spacing.

Please include each of the four questions that Drew has asked (above) as headings in your letter.

Furthermore, ensure that you make appropriate references to sections of the Income Tax Assessment Acts (1936) and (1997), relevant cases, Taxation Rulings and ATO Interpretative Decisions in your letter.

Do not quote references to paragraphs of the CCH Australian Master Tax Guide. This is not a source of taxation law and as such, should not be quoted or referenced by students.

For the purposes of the letter, Drew currently resides at:

Mr Drew Richardson
49 Royal Terrace
Hamilton, QLD, 4007

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Calculate yearly after-tax outflow for leasing contract

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A firm is in the 40% tax bracket. Assuming no purchase option exists and lease payments are made at the beginning of each year, what is the yearly after-tax cash outflow for a leasing contract with an annual payment of $50,000 and a term of 5 years?

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Customer Lifetime Value Metric

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Use the course materials supplement Customer Lifetime Value Metric, found on your student Web page, to calculate the lifetime value of a customer who has recently contracted with Riordan Manufacturing.

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Resources on Students with Special Needs

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Resources on Students with Special Needs

I am writing a paper on students with disabilities. The topic is left wide at this point (what schools need to do, laws, effect on families, teacher’s needs, effect on other students etc.) I am looking for around 30 sources of information for this topic.
I would like someone to help look up websites that will help with the research.

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Steps to establish an instruments validity

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Steps to establish an instruments validity

A high tech computer company asks me to validate a wrist mounted device to measure exercise energy expenditure. So the individual exhales one breath into the top of the instrument while exercising. The device’s electronic components and microproccor analyze expired air to compute oxygen consumption and energy expenditure.

How would I go about creating an outline of steps necessary to establish the instrument’s validity?

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An evaluation of the Health Belief Model occurs.

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I critically evaluate the Health Belief Model using health related behaviours.

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Place value name

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The mass of hydrogen atom= 1.7*10x-24 0.0000000000000000000000017g now what I need is: The PLACE VALUE NAME example:(sextillionths grams)

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Market Entry

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?    Where applicable, show details of your workings.

?    This is an individual assignment and must be your own work.
?    Collusion, copying or plagiarism may result in disciplinary action
?    It is advisable that you keep a copy of this assignment.

Student Name:
Student ID No:
Lecturer:     Patrick Dodd
Student declaration:    I confirm that:
?    This is an original assessment and is entirely my own work.
?    Where I have used ideas, tables, diagrams etc. of other writers, I have acknowledged the source in every case.
?    This assignment has not previously been submitted as assessed work for any other academic course.
Signature of student:
Date of signature:

The Situation:
iStoreFront (http://www.istorefront.co.nz/) is an Interactive Marketing Platform (IMP) that will revolutionise the retail industry by allowing retailers the ability to engage with customers on their

terms and in ways that put the customer in charge of the shopping experience

iStoreFront has designed a retailer platform which engages the customer at the point of contact of the retailer. The iSF Units use the latest technology to create a high dynamic colour platform,

combined with a multi touch interface allowing the retailer to market to in real time and immerse their customer in a completely new way of window shopping.

The iSF6 gives the retailers the ability to advance their brands, products, designs through a stylishly beautiful way –  a way in which the customer can engage in a kaleidoscope of tailor made

and designed interfaces.

Customers that would normally only spend a gaze while walking past a retail storefront our iSF6 models now reaches out to engage back the shopper to interact with the unique Retailer iSF

Applications giving the retailer control over tailored campaigns incorporating high contrast images and high definition video.

The iStoreFront technology has been beta tested in the New Zealand market and has passed with flying colours. The company has been advised that it would be best to expand globally as

quickly as is feasible.  Unfortunately, the company has no experience in international business and is looking for assistance.
Required:
You are an International Business Consultant, and the company has asked you to report and make recommendations as to how they should go about entering the Global market. The details of

your report can be found below. Maximum word count 4,500.
A) Analysis
Your analysis should include, but not necessarily be limited to the following:
1)   PESTL Analysis (Political, Economic, Social, Technological, and Legal, including taxation)
•    Will the company be liable for taxes in the target and home countries on revenue generated in the target country?
•    What regulations might they have to comply with from the foreign governments?
•    Are there laws in the target country that govern advertising that the company should be aware of?
•    Does membership of a trading bloc affect them?
•    What is the best way (if any) to protect their Intellectual Property and why?
2)   Product
•    Given that this product was designed for New Zealanders and that the cultural differences between NZ and the target country may be many, what are the specific cultural issues that

need to be considered?
•    Is traditional storefront advertising different in the target country than that found in New Zealand?
•    Are there similar or analogous products in the target country?
•    Use your knowledge to think about threats that may come from the target country and how you would deal with them.
•    What level of technology is the target country at, could they be looked at as at a level where horizontal diversification could be entered.

3)   Pricing
•    Can the company charge the same price for their product/service in the target country as it does in the local market? If not, how would they go about determining a competitive

price?
•    What currency should/must they use?
•    What are the tax laws in relation to outside companies entering theirs.
4)   Promotion
•    What is the best way for the company to promote the iStoreFront solution in the target country given that the company does not have the skills and resources to do this in house?
5)   Currency and Banking
•    What banking arrangements might they need?
•    Is there risk associated with currency fluctuations and if so, how would you suggest that the company mitigated these risks?
6)   HR
•    Should the company have people representing them in the countries they are exporting to, and if so, should they be locals or globally sourced?
•    What are the cultural issues that need to be considered when hiring foreign staff and why are they important?
•    What is the average income for particular personnel of which the company would look at employing in such areas as distribution to personnel management, and other positions of which

the company may look at using outsourced.
•    The aforementioned questions are presented as a guide. Please feel free to provide any other analysis that you deem relevant. Further, all of the questions demand more than a simple,

one sentence answer in order to be considered complete.

B) Recommendations
Based on your overall analysis you should recommend:
1.    Whether or not to enter the particular market you have chosen to analyse
2.    Which is the best market entry strategy to do so?
•    Exporting – Direct sales to end-user
•    Licensing/Franchising
•    Joint venture
•    Acquisition
•    Green-field operations
3.    General recommendations based on your analysis.
4.    If you conclude that the company should not enter the market, you still need to indicate which market entry strategy you would recommend if the company were to do so with

justifications.
5.    You should also indicate in this section what additional information (if any) is required to further substantiate your recommendations and expound on why that information is

important.

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EARLY COLONIAL TIMES

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base on your viewing of a movie, video, or television program or an article you read in a periodical, magazine, or newspaper. these paper sources must depict in some way a theme drawn from

the scope of the course (US history from EARLY COLONIAL TIMES THROUGH THE CIVIL WORLD). In the reaction paper you should 1. briefly summarize  the main elements of what you saw or read 2.

briefly explain what you regard as the strengths and weaknesses of your selection and any insights you gained about the history depicted or explained.

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Communication Guide: Social media and branding

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Communication Guide: Social media and branding

Can you assist me with the following:

Review the required resources identified for this week on the use of communication and social media guides:- The Tempered Radical. Retrieved from http://teacherleaders.typepad.com/the_tempered_radical/2011/05/communicating-and-connecting-with-social-media-excerpt.html
The Tempered Radical. Retrieved from http://teacherleaders.typepad.com/the_tempered_radical/2010/09/social-media-in-education-resources-posted.html
Social Media in Schools. Retrieved from http://digitallyspeaking.pbworks.com/w/page/28489273/Social%20Media%20in%20Schools) ( Plan to Communicate. The Edge of Tomorrow. Retrieved from http://bengrey.com/blog/2010/12/plan-to-communicate/)

Locate and read the posted communication and social media guidelines for your local school system (usually found on the district web site and may be called Internet Policies, or Acceptable Use Guides): (http://eochs.eastorange.schoolfusion.us/) Does your school system utilize social media such as supporting an official Facebook page, Twitter account, or an email/text messaging system?

1. What efforts do you see by area businesses and community groups to ‘brand’ themselves using social media?

2. Do you feel that the development of a social media presence would help or hinder your initiative or efforts to strengthen and ‘brand’ programs in your community? Why? (New Jersey)

Develop a communication guide document that supports you and your community’s position on social media. Be sure to consider the recommendations for designing with flexibility. Also, be sure to support your guidelines with outside sources and include references. Attach and/or link your document.

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