Case study 1: Residence and source
As per the provided case study, it can be easily viewed that Kit is holding the citizenship of the Chilean and also it can refer as the under the Australian taxation laws. It has been provided that the Kit is an employee of the Australian Company and also the imposition against the kit is being considered. By focusing on this fact, the enhancement of the permanent taxation law can be provided by showing the enhancement of the permanent resident of the Australia and also the fact is depicting the owning of the house in Australia. The salary is being paid to the kit by the help of the transaction made directly to his account which shows that he is the permanent account holder of the country (Burrell and McGinn, 2009). Therefore the structure is being provided in the form of the structure which is being explained in the form of the joint bank account details. Therefore the explanation of the work is being made by showing the appropriate working of the status which is being shown that the kit is eligible for the paying the taxes as considered in the form of the planning. Therefore the structure can be depicted by showing the enhancement of the work and also the development can be showing the appropriate structure of the planning for the purpose of the making an appropriate tax payable system for the purpose of charging the taxes for the Kit (Chow, 2015). Therefore the lot importance can be depicted by showing the enhancement of the description and also the explanation of the work can be easily explained by the help of this process as considered under the Australian Taxation laws.
The importance is provided on the fact that the Kit is defined to the taxable person being a resident of the Australia and also the case of the Australian law is being provided by showing that the purpose is illustrated for the purpose of defining the eligibility of the taxation process as considered in this study (Engdahl, 2011). The purpose of the tax department is being defined to be so much important which is provided as the residential of the status and also the tax department is being treated like the residents, and the non-residents is being shown in the process of the status as considered in this case. Therefore the non-tax residents are considered as the residents of the work which is being shown in the form of the general residents and also the charging of the incomes in the form of the considering the acts that are referred as the domestic income as it is being earned by showing the different incomes (Horngren, 2014). It does not matter if the person is being shown that the earning is being made by showing the domestic earnings for the person and it can be easily proved that the person is considered to be showing the resident of the Australia. Therefore the person must be charged as per the taxation law which is being shown by providing the different Australian Laws. The structure is being acted as the case of the non-residents and also the taxation department can be depicted by showing the charging of the person’s taxes and also the every sort of the income is showing the description which is being shown by showing the enhancement of the work. Therefore the tax is being shown by depicting the structuring of the work (Jones, 2013). The taxation of the work can be made by showing the charging made on the conduct which is being made by showing that the conduct is being made according to the different laws of the earnings.
Case study 2: Ordinary income
As per the case study, the non-residents should not be showing the appropriate construction of the work and is also considered by showing the appropriate workings by showing the importance of the work. Therefore the features are depicted by showing the enhancement of the structure of the work. The features are considered according to the indirect tax and the direct tax. These type of the two structures are considered for this case which clearly explains the appropriate enhancement of the structure and the government issues can be conducted by showing the structure of the work (Krever, 2007). Therefore the payments can be made as per the compulsory payments can be appropriately constructed by showing the enhancement of the work. The structure can be easily illustrated by showing the conduct of the work which is being easily illustrated by showing the variation of the taxation laws. Thus the appropriate laws can be easily constructed by showing the appropriate structure, and also it can be easily constructed as per the issues are considered. The figure is being made by showing the appropriate construction of the work. The segregation can be appropriately conducted by showing the enhancement of the work and also the construction is being made by showing the enhancement of the laws by the work (Lakshmanan, 2015). Therefore the structure of the work can be made by showing the enhancement of the work, and also the basic concepts can be appropriately placed by showing the basic concept of the residency of the person that depends on the following factors:-
- If the frequency of the person returning to the country, it can be considered as the person will not be considered as the non-resident.
- The extent of the family is being tied with business dealing by showing that the person is being considered as the person of the Australia and also the citizen is being depicted to be showing the appropriate works.
- The person is being accompanied by showing that the person is being accompanied by showing that the consideration is being shown by showing the enhancement of the work (Liu and Liu, 2008).
- If the person is being employed in the Australia by the regular bias characteristics and also the personal belongings can be illustrated as permanent in the country.
The case clearly explains the structure of the company with showing the problem regarding the land acquisition of the company’s hand that is assumed to be showing that it consists of the copper. The company is selling out the land to the other company with expecting that the shares will be considered in this case (Prince, 2012). The court is showing that the deal of the land will be earning income in future and also the intention of the company is showing that the revenue and the income made by selling the land are taxable in nature.
In this case, a company is being shown by showing the appropriate business of mining the coal out of the land that was bought by the other company. Therefore the certain time is being made by showing that the coal is being taken out in the form of determining the selling of the land. Therefore, for the purpose of making more profit, the coal is being divided in the form of the making roads, other infrastructure and also subdividing the land for the purpose of making more profits. The court is depicted to be detained by showing that the profits and the incomes obtained by showing the selling of the land and the property which are not able to be gauged by showing that the company is being shown by putting interest in the business (Schroeder, Clark and Cathey, 2011). The advantages can be easily gained by showing that the company is making a business of selling the property of the land which was simply constructed by showing that the conscious capital is being gained by showing that the capital gains are made by showing the incomes in the form of the capital nature. Thus the results can be easily shown by showing the profits or the incomes which are capital in nature.
Factors determining residency
As per the case study is being undertaken in this case study, the working can be easily made by showing the appropriate formation of the work and also the inclusion of the reason for the purpose of obtaining the area in an underdeveloped way and thereby the Beach of the Whit fords are constructed under the land of the frontage (Woellner et al., 2016). The groups are involved in showing that the right to use the land in the form of the work which is being considered in the form of showing the enhancement of the work and also the consideration of the works can be showing the enhancement of the shareholders. The new shareholders are included in this case for the purpose of showing the buying of the shares, and also the consideration can be appropriately conducted by showing the enhancement of the land development in the form of increasing the sell housing sites at a huge profit (Thomas, 2010). When the property is being subdivided into the following parts, the tax payer is illustrated to have denied for paying the tax within the period. Therefore the control of the company on its objectives is not gained in an appropriate way that leads it to fall and also the construction of the work van be showing the non-commercial investments that are included as the business activity which is being illustrated in the form of the common incidence. Therefore it is quantifiable in nature which is illustrated to be showing the income.
This case can be easily illustrated by showing that the income tax is being related to the tax which is being accessed by adjusting the wrong way and also the commissioner is being adjusted by showing the income of the estate.
The case study clearly explains the study regarding the demonstration of the work which is being dependent on the circumstances, and also the construction can be made by showing the appropriate formation of the intentions (White, 2009). Therefore the fact is related by showing the appropriate work which is depicted to be involved in this case of the conflict as it is being drawn out of the fact that the profit is being extracted by showing the illustration of the profits in the form of the income.
In this case study, the sand company is illustrating the holding and also the explanation of the work which is being explained by showing that the selling of the land is being extracted by showing the increment of the return and also the land is being later by showing the conflicts that arose in this case (Woellner, 2005). After the mitigation of the conflicts, the enhancement of the work can be easily made by showing the appropriate construction of the work which is being appropriately explained by showing the selling of the land to the other company.
The facts clearly explain the appropriate explanation of the study which is depicted to be related to the farmer as it is being considered as a taxpayer. It is clearly illustrated that the attempt is being made by showing the enhancement of the work and also the attempt is being made by showing the stretch of the land (Woellner, 2013). The dispute regarding the land is being considered as a great deal and also the offer is being made by showing the offer made to the farmer
The case study also explains the structure of the work which is being considered as the land which is being owned by two brothers. It explains the structure of the work and the renovation of the land is being considered by renovating the land by removing land (Woellner, 2007). It results in the fact that they do not need to pay the taxes as per the laws are considered.
References
Burrell, D. and McGinn, J. (2009). Cornerstone law series. 1st ed. [Adelaide]: Law Society of South Australia.
Chow, M. (2015). Australian master tax guide 2015. CCH Australia.
Engdahl, S. (2011). Taxation. Farmington Hills, MI: Greenhaven Press.
Horngren, C. (2014). Accounting. Toronto: Pearson Canada.
Jones, M. (2013). Accounting. Chichester: Wiley.
Krever, R. (2007). Australian taxation law cases 2007. Pyrmont, N.S.W.: Lawbook.
Lakshmanan, J. (2015). Taxation laws. [Place of publication not identified]: Universal Law Publishing.
Liu, Z. and Liu, T. (2008). 2008 latest PRC tax compliance. Beijing: Zhongguo cai zheng jing ji chu ban she.
Prince, J. (n.d.). Tax for Australians for dummies.
Schroeder, R., Clark, M. and Cathey, J. (2011). Financial accounting theory and analysis. Hoboken, NJ: Wiley.
Thomas, G. (2010). Cornerstone law series. 1st ed. [Adelaide]: Law Society of South Australia.
White, R. (2009). Cornerstone law series. 1st ed. [Adelaide]: Law Society of South Australia.
Woellner, R. (2005). Australian taxation law 2006. Sydney, N.S.W.: CCH Australia.
Woellner, R. (2013). Australian taxation law 2012. North Ryde [N.S.W.]: CCH Australia.
Woellner, R. (2007). 2007 Australian taxation law. North Ryde, N.S.W.: CCH Australia.
Woellner, R., Barkoczy, S., Murphy, S., Evans, C. and Pinto, D. (2016). Australian Taxation Law 2016. Melbourne, Vic.: Oxford University Press.