Narrative Of Frederick Douglass Is A Piece Of Literature That Attempts To Persuade Essay Topic
Sunday, May 17, 2020
Pterosaurs - The Flying Reptiles - Evolution
Pterosaurs (winged lizards) hold a special place in the history of life on earth: they were the first creatures, other than insects, to successfully populate the skies. The evolution of pterosaurs roughly paralleled that of their terrestrial cousins, the dinosaurs, as the small, basal species of the late Triassic period gradually gave way to bigger, more advanced forms in the Jurassic and Cretaceous. (See a complete, A to Z list of pterosaurs.) Before we proceed, though, its important to address one important misconception. Paleontologists have found indisputable proof that modern birds are descended not from pterosaurs, but from small, feathered, land-bound dinosaurs (in fact, if you could somehow compare the DNA of a pigeon, a Tyrannosaurus Rex and a Pteranodon, the first two would be more closely related to each other than either would be to the third). This is an example of what biologists call convergent evolution: nature has a way of finding the same solutions (wings, hollow bones, etc.) to the same problem (how to fly). The First Pterosaurs As is the case with dinosaurs, paleontologists dont yet have enough evidence to identify the single ancient, non-dinosaur reptile from which all pterosaurs evolved (the lack of a missing link--say, a terrestrial archosaur with half-developed flaps of skin--may be heartening to creationists, but you have to remember that fossilization is a matter of chance. Most prehistoric species arent represented in the fossil record, simply because they died in conditions that didnt allow for their preservation.) The first pterosaurs for which we have fossil evidence flourished during the middle to late Triassic period, about 230 to 200 million years ago. These flying reptiles were characterized by their small size and long tails, as well as obscure anatomical features (like the bone structures in their wings) that distinguished them from the more advanced pterosaurs that followed. These rhamphorhynchoid pterosaurs, as theyre called, include Eudimorphodon (one of the earliest pterosaurs known), Dorygnathus and Rhamphorhynchus, and they persisted into the early to middle Jurassic period. One problem with identifying the rhamphorhynchoid pterosaurs of the late Triassic and early Jurassic periods is that most specimens have been unearthed in modern-day England and Germany. This isnt because early pterosaurs liked to summer in western Europe; rather, as explained above, we can only find fossils in those areas that lent themselves to fossil formation. There may well have been vast populations of Asian or North American pterosaurs, which may (or may not) have been anatomically distinct from the ones with which were familiar. Later Pterosaurs By the late Jurassic period, rhamphorhynchoid pterosaurs had been pretty much replaced by pterodactyloid pterosaurs--larger-winged, shorter-tailed flying reptiles exemplified by the well-known Pterodactylus and Pteranodon. (The earliest identified member of this group, Kryptodrakon, lived about 163 million years ago.) With their larger, more maneuverable wings of skin, these pterosaurs were able to glide farther, faster, and higher up in the sky, swooping down like eagles to pluck fish off the surface of oceans, lakes and rivers. During the Cretaceous period, pterodactyloids took after dinosaurs in one important respect: an increasing trend toward gigantism. In the middle Cretaceous, the skies of South America were ruled by huge, colorful pterosaurs like Tapejara and Tupuxuara, which had wingspans of 16 or 17 feet; still, these big fliers looked like sparrows next to the true giants of the late Cretaceous, Quetzalcoatlus and Zhejiangopterus, the wingspans of which exceeded 30 feet (far larger than the largest eagles alive today). Heres where we come to another all-important but. The enormous size of these azhdarchids (as giant pterosaurs are known) has led some paleontologists to speculate that they never actually flew. For example, a recent analysis of the giraffe-sized Quetzalcoatlus shows that it had some anatomical features (such as small feet and a stiff neck) ideal for stalking small dinosaurs on land. Since evolution tends to repeat the same patterns, this would answer the embarrassing question of why modern birds have never evolved to azhdarchid-like sizes. In any event, by the end of the Cretaceous period, the pterosaurs--both large and small--went extinct along with their cousins, the terrestrial dinosaurs and marine reptiles. Its possible that the ascendancy of true feathered birds spelled doom for slower, less versatile pterosaurs, or that in the aftermath of the K/T Extinction the prehistoric fish that these flying reptiles fed on were drastically reduced in number. Pterosaur Behavior Aside from their relative sizes, the pterosaurs of the Jurassic and Cretaceous periods differed from one another in two important ways: feeding habits and ornamentation. Generally, paleontologists can infer a pterosaurs diet from the size and shape of its jaws, and by looking at analogous behavior in modern birds (such as pelicans and seagulls). Pterosaurs with sharp, narrow beaks most likely subsisted on fish, while anomalous genera like Pterodaustro fed on plankton (this pterosaurs thousand or so tiny teeth formed a filter, like that of a blue whale) and the fanged Jeholopterus may have sucked dinosaur blood like a vampire bat (though most paleontologists dismiss this notion). Like modern birds, some pterosaurs also had rich ornamentation--not brightly colored feathers, which pterosaurs never managed to evolve, but prominent head crests. For example, Tupuxuaras rounded crest was rich in blood vessels, a clue that it may have changed color in mating displays, while Ornithocheirus had matching crests on its upper and lower jaws (though its unclear if these were used for display or feeding purposes). Most controversial, though, are the long, bony crests atop the noggins of pterosaurs like Pteranodon and Nyctosaurus. Some paleontologists believe that Pteranodons crest served as a rudder to help stabilize it in flight, while others speculate that Nyctosaurus may have sported a colorful sail of skin. Its an entertaining idea, but some aerodynamics experts doubt that these adaptations could have been truly functional. Pterosaur Physiology The key trait that distinguished pterosaurs from land-bound feathered dinosaurs that evolved into birds was the nature of their wings-- which consisted of wide flaps of skin connected to an extended finger on each hand. Although these flat, broad structures provided plenty of lift, they may have been better suited to passive gliding than powered, flapping flight, as evidenced by the dominance of true prehistoric birds by the end of the Cretaceous period (which may be attributed to their increased maneuverability). Although theyre only distantly related, ancient pterosaurs and modern birds may have shared one important feature in common: a warm-blooded metabolism. Theres evidence that some pterosaurs (like Sordes) sported coats of primitive hair, a feature usually associated with warm-blooded mammals, and its unclear if a cold-blooded reptile could have generated enough internal energy to sustain itself in flight. Like modern birds, pterosaurs were also distinguished by their sharp vision (a necessity for hunting from hundreds of feet in the air!), which entailed a bigger-than-average brain than that possessed by terrestrial or aquatic reptiles. Using advanced techniques, scientists have even been able to reconstruct the size and shape of the brains of some pterosaur genera, proving that they contained more advanced coordination centers than comparable reptiles. Pterosaurs (winged lizards) hold a special place in the history of life on earth: they were the first creatures, other than insects, to successfully populate the skies. The evolution of pterosaurs roughly paralleled that of their terrestrial cousins, the dinosaurs, as the small, basal species of the late Triassic period gradually gave way to bigger, more advanced forms in the Jurassic and Cretaceous. Before we proceed, though, its important to address one important misconception. Paleontologists have found indisputable proof that modern birds are descended not from pterosaurs, but from small, feathered, land-bound dinosaurs (in fact, if you could somehow compare the DNA of a pigeon, a Tyrannosaurus Rex and a Pteranodon, the first two would be more closely related to each other than either would be to the third). This is an example of what biologists call convergent evolution: nature has a way of finding the same solutions (wings, hollow bones, etc.) to the same problem (how to fly). The First Pterosaurs As is the case with dinosaurs, paleontologists dont yet have enough evidence to identify the single ancient, non-dinosaur reptile from which all pterosaurs evolved (the lack of a missing link--say, a terrestrial archosaur with half-developed flaps of skin--may be heartening to creationists, but you have to remember that fossilization is a matter of chance. Most prehistoric species arent represented in the fossil record, simply because they died in conditions that didnt allow for their preservation.) The first pterosaurs for which we have fossil evidence flourished during the middle to late Triassic period, about 230 to 200 million years ago. These flying reptiles were characterized by their small size and long tails, as well as obscure anatomical features (like the bone structures in their wings) that distinguished them from the more advanced pterosaurs that followed. These rhamphorhynchoid pterosaurs, as theyre called, include Eudimorphodon (one of the earliest pterosaurs known), Dorygnathus and Rhamphorhynchus, and they persisted into the early to middle Jurassic period. One problem with identifying the rhamphorhynchoid pterosaurs of the late Triassic and early Jurassic periods is that most specimens have been unearthed in modern-day England and Germany. This isnt because early pterosaurs liked to summer in western Europe; rather, as explained above, we can only find fossils in those areas that lent themselves to fossil formation. There may well have been vast populations of Asian or North American pterosaurs, which may (or may not) have been anatomically distinct from the ones with which were familiar. Later Pterosaurs By the late Jurassic period, rhamphorhynchoid pterosaurs had been pretty much replaced by pterodactyloid pterosaurs--larger-winged, shorter-tailed flying reptiles exemplified by the well-known Pterodactylus and Pteranodon. (The earliest identified member of this group, Kryptodrakon, lived about 163 million years ago.) With their larger, more maneuverable wings of skin, these pterosaurs were able to glide farther, faster, and higher up in the sky, swooping down like eagles to pluck fish off the surface of oceans, lakes and rivers. During the Cretaceous period, pterodactyloids took after dinosaurs in one important respect: an increasing trend toward gigantism. In the middle Cretaceous, the skies of South America were ruled by huge, colorful pterosaurs like Tapejara and Tupuxuara, which had wingspans of 16 or 17 feet; still, these big fliers looked like sparrows next to the true giants of the late Cretaceous, Quetzalcoatlus and Zhejiangopterus, the wingspans of which exceeded 30 feet (far larger than the largest eagles alive today). Heres where we come to another all-important but. The enormous size of these azhdarchids (as giant pterosaurs are known) has led some paleontologists to speculate that they never actually flew. For example, a recent analysis of the giraffe-sized Quetzalcoatlus shows that it had some anatomical features (such as small feet and a stiff neck) ideal for stalking small dinosaurs on land. Since evolution tends to repeat the same patterns, this would answer the embarrassing question of why modern birds have never evolved to azhdarchid-like sizes. In any event, by the end of the Cretaceous period, the pterosaurs--both large and small--went extinct along with their cousins, the terrestrial dinosaurs and marine reptiles. Its possible that the ascendancy of true feathered birds spelled doom for slower, less versatile pterosaurs, or that in the aftermath of the K/T Extinction the prehistoric fish that these flying reptiles fed on were drastically reduced in number. Pterosaur Behavior Aside from their relative sizes, the pterosaurs of the Jurassic and Cretaceous periods differed from one another in two important ways: feeding habits and ornamentation. Generally, paleontologists can infer a pterosaurs diet from the size and shape of its jaws, and by looking at analogous behavior in modern birds (such as pelicans and seagulls). Pterosaurs with sharp, narrow beaks most likely subsisted on fish, while anomalous genera like Pterodaustro fed on plankton (this pterosaurs thousand or so tiny teeth formed a filter, like that of a blue whale) and the fanged Jeholopterus may have sucked dinosaur blood like a vampire bat (though most paleontologists dismiss this notion). Like modern birds, some pterosaurs also had rich ornamentation--not brightly colored feathers, which pterosaurs never managed to evolve, but prominent head crests. For example, Tupuxuaras rounded crest was rich in blood vessels, a clue that it may have changed color in mating displays, while Ornithocheirus had matching crests on its upper and lower jaws (though its unclear if these were used for display or feeding purposes). Most controversial, though, are the long, bony crests atop the noggins of pterosaurs like Pteranodon and Nyctosaurus. Some paleontologists believe that Pteranodons crest served as a rudder to help stabilize it in flight, while others speculate that Nyctosaurus may have sported a colorful sail of skin. Its an entertaining idea, but some aerodynamics experts doubt that these adaptations could have been truly functional. Pterosaur Physiology The key trait that distinguished pterosaurs from land-bound feathered dinosaurs that evolved into birds was the nature of their wings-- which consisted of wide flaps of skin connected to an extended finger on each hand. Although these flat, broad structures provided plenty of lift, they may have been better suited to passive gliding than powered, flapping flight, as evidenced by the dominance of true prehistoric birds by the end of the Cretaceous period (which may be attributed to their increased maneuverability). Although theyre only distantly related, ancient pterosaurs and modern birds may have shared one important feature in common: a warm-blooded metabolism. Theres evidence that some pterosaurs (like Sordes) sported coats of primitive hair, a feature usually associated with warm-blooded mammals, and its unclear if a cold-blooded reptile could have generated enough internal energy to sustain itself in flight. Like modern birds, pterosaurs were also distinguished by their sharp vision (a necessity for hunting from hundreds of feet in the air!), which entailed a bigger-than-average brain than that possessed by terrestrial or aquatic reptiles. Using advanced techniques, scientists have even been able to reconstruct the size and shape of the brains of some pterosaur genera, proving that they contained more advanced coordination centers than comparable reptiles.
Wednesday, May 6, 2020
So Much Water so Close to Home - 1493 Words
Jordan Williams Sara Howe English 101 17 September 2010 ââ¬Å"So Much Water So Close To Homeâ⬠In So Much Water So Close To Home, Raymond Carver explores the hardships that society brings upon us by using dialogue and character development to reveal that men and women alike have difficulty reconciling the differences in ethical and moral values. Carver is able to do this by relating to topics that demonstrate the characterââ¬â¢s difference in morality. These include such things as death, gender stereotypes, and relationships. While discussing these topics, Carver reflects upon societyââ¬â¢s social standard and compares that with the roles of the characters throughout the story. Raymond Carver, as an author, is known for his broad use of minimalismâ⬠¦show more contentâ⬠¦As the narrator, Claire creates an emotional and compassionate tone throughout the story. Her dialogue constantly consists of words such as ââ¬Å"honeyâ⬠, ââ¬Å"mommyâ⬠, ââ¬Å"loveâ⬠, which constitutes to the overall mood of the text (C arver 363). Additionally, she is constantly catering to her husband and child by cooking, cleaning, and performing tasks of the typical ââ¬Å"stay-at-homeâ⬠mom. Her affectionate personality, want for control, and mother-like performance plays a role in Carverââ¬â¢s explanation of the stereotypical mother and wife. Both Stuart and Claireââ¬â¢s personality and characteristics serve as prime explanations to Carverââ¬â¢s view on marriage. With both characters fitting into the typical stereotypes of men and women, the author depicts the standard marriage that is present nowadays. With the constant arguing and disagreements between Claire and Stuart, Carver is suggesting that marriage is very complex and difficult. Because Carver explains that marriage is ââ¬Å"something that [he] feels [he] knows aboutâ⬠, he defines his perspective of marriage as being an ââ¬Å"indelible experienceâ⬠(Kellerman). It is possible that Claire and Stuartââ¬â¢s relationship is a reflection of Carverââ¬â¢s past love life. In general, however, the author describes marriage as a difficult task but something worth fighting for. This is explained by theShow MoreRelatedAn Analysis Of So Much Water So Close At Home 924 Words à |à 4 PagesIn Carverââ¬â¢s short story, ââ¬Å"So Much Water So Close to Home,â⬠three men go to Naches River for a fishing trip and encounter a dead young woman in the river. Aware that the corpse is in the river, they continue on with their fishing trip, not reporting it until they travel back home. Carver illustrates the story through the eyes of Claire, the wife of the fisher. Carver depicts the differences in male and female roles of a marriage and their psychological similarities, associated with why there was aRead MoreGender and Identity in Raymond Carvers so Much Water, so Close to Home1088 Words à |à 5 PagesMen are from Mars, women are from Venus. Weve all heard the saying, but what does it mean? We are differen t, that goes without saying. As evidenced in Raymond Carvers So Much Water, So Close to Home, men and women differ on many key issues of morality, perception, and judgment. The two do have something in common, believe it or not, and that is the expectation of the opposite gender to communicate, think, and react in the exact way they do. Hence, frustration. Not with themselves, God forbidRead MoreAn Analysis Of Raymond Carver s So Much Water So At Home 1681 Words à |à 7 PagesIntro: Raymond Carverââ¬â¢s short story So Much Water So Close to Home (2003) had the temporal setting within the American 1970ââ¬â¢s, during the time when there was mass hysteria of serial killings. Carverââ¬â¢s plot took advantage of the hysteria of the 1970ââ¬â¢s to set up the theme of serial killings within the hypotext. Juxtaposingly, Ray Lawrence adapted Carverââ¬â¢s short story (2006) and transformed it into the hyper Australian gothic film Jindabyne. Juxtaposed to the hypotext that [focused] on the serial killingsRead MoreSo Much Water So At Home By Carver1332 Words à |à 6 PagesIn ââ¬Å"So Much Water So Close to Homeâ⬠, Carver creates a story describing the disparity of power between genders, focusing especially on a female perspective to allow us to understand how the protagonist Claire is feeling throughout the situation with a rape victim, Susan Miller. 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It had not been properly bolted together so there was an ever increasing gap developing downRead MoreItââ¬â¢S Interesting How Everyone Has A Differing And Personal1659 Words à |à 7 Pagesaffection, and opennessâ⬠¦love is the most extraordinary and satisfying experience that we can have as human beings. At some points in our life we will all experience love whether itââ¬â¢s for a human being or maybe just for your dog. Why is this question so hard to answer? I perceive love in a positive way but on the other hand Raymond perceives love differently. Thatââ¬â¢s okay because we all have different definitions. Throughout Raymond Carvers short stories he uses disconnection, distrust, and doubt toRead MoreHow Food Affects The Body Essay1457 Words à |à 6 Pagesjournal will teach the basics diet of the food I am eating so I can get the knowledge and see more of what are my habits of eating. The food from dining center never makes me full or satisfy because the food there never fit my taste and I will always want to eat some other food like snacks afterwards a meal. In preparation for the experiment, I hypothesize that I am not going to have balanced diet since I am living on campus and away from healthy home cooked meal from my mom. Material and Methods To beginRead MoreThe Ever Changing Definition Of Home1290 Words à |à 6 PagesEver Changing Definition of Home (change title) I guess one might call it naivete, but at first, I simply associated home with the single definition of where an individual lived or as something synonymous to an address. As I progressed into high school, and moved yet once again, I realized that was not the case. Now I believe home is an atmosphere created by the people that are surrounding me. I can be anywhere and feel at home as long as Iââ¬â¢m with those people. My home is ever changing and developingRead MoreHow Food Affects The Body Essay1457 Words à |à 6 Pagesjournal will teach the basics diet of the food I am eating so I can get the knowledge and see more of what are my habits of eating. The food from dining center never makes me full or satisfy because the food there never fit my taste and I will always want to eat some other food like snacks afterwards a meal. In preparation for the experiment, I hypothesize that I am not going to have balanced diet since I am living on campus and away from healthy home cooked meal from my mom. Material and Methods To beginRead MoreA Trip to Tioman Island757 Words à |à 3 Pagesthe top. There is always a mad rush to get a complete row of seats so Iââ¬â¢m sent on first to get the seats. I throw myself on them to make sure no one else gets them. All my travel companions get on and then before we leave the giant air-conditioning units are turned on and we have to put on jackets so we donââ¬â¢t freeze. The boat leaves the bay and then we try and get onto the back of the boat in the open air where the warm salty water splashes us. We occasionally see dolphins. The wind is warm and smells
Taxation Immigration in Ordinary Income
Question: Describe about the Taxation for Immigration in Ordinary Income. Answer: Residence and source of an individual: Residential status of an individual is important to determine its tax liability for the assessment year. According to Australian Law if a person resides in the country for more than a period of six months than he/she is eligible to pay tax. The person has certain benefits to enjoy i.e. he can freely subsidized to legal services of the country (Brown, Handley and O'Day, 2015). However, in case of Federal Commissioner of Taxation v. Miller (1946) it was found that the court has made certain amendments in the residential status of an individual. The residential status of migrants has been withdrawn from the act on 25th November 1998 because it does not provide much detail on the residency of an individual. It is difficult to calculate the residential status in between six months to two years (TR 98/17 Para 7). According to Australian, law the ruling for taxation based on certain categories: A person should be the permanent resident of another country. The person visited Australia under working visa issued by the Department of Immigration. The person visits the country with an intention to work for a certain period. The person stays in a temporary accommodation. The person receives calls from his family from his original country. The person receives a contract for work. The person has opened a bank account in Australia. The main issues to examine in this case are: The period of physical presence in the country. The behavior of the person during his stay in the country The purpose of his presence His family and employment ties. As per Para 17 of TR 98/17, if an individual arrives in Australia without any intention to stay in the country permanently than all the evidence about his stay is to be included while calculating his residential status (Grubert and Altshuler 2016). As in the given case, Fred who resides in UK visited Australia for a period of eleven months. The main purpose of his visit was to establish a branch of his business in Australia. Furthermore, he leased a house in Melbourne for the period of one year. His wife accompanied with him during his visit. His daily behavior was similar as before entering to Australia. According to the law he is a resident of Australia. Para 49 of TR 98/17 states that if a person stays in the country for a short period he cannot be termed as resident of the country but in case of Fred, the stay was more than a period of six months. During his stay, he was continuously in touch with his kids who reside in UK for their educational purpose. Moreover, he has leased one house in Melbourne, which means that he visited the country for business purpose only. The income, which he earned during his stay, is liable for tax (Ato.gov.au 2016). Ordinary income: Ordinary income includes all the assessable income of an individual, which is derived from various sources during the year. In case of Californian Copper Syndicate Ltd v Harris (Surveyor of Taxes) (1904) 5 TC 159 it was found that the owner of the property chooses his investment to realize it and obtains a greater price for it but he actually acquires the asset. In the sense of assessable income the enhanced price realized by an individual will not be considered as profit .In the similar case of FCT v Myer Emporium Ltd (1987) the court directed that the receipt from an isolated transaction will be considered as an income if the transaction was made with the intention of profit. The court further directs that everything, which a person derives, is not an income; it depends on the nature of the business. Another example of the rule is found in the case of Rangatira Ltd v CIR. The decisions of this case are important to satisfy the factual test of income for taxation purpose. The taxpayer carried on an investment business. The board of directors of the company was independent businesspersons with no sharehol dings in the company. The policy of the members of the company was to maintain the capital funds of the taxpayers only. They ensure that there was a regular income only which was derived by dividend yield method. In case of Scottish Australian Mining Co Ltd v FC of T (1950) 81 CLR 188 it was found that the taxpayer has purchased some of his land in between 1863 and 1865 for his coal mining business. In the year 1924 his mine exhausted and the person decided to dispose off his land. The court directed that the company has taken advantageous steps to incur the value of land. Hence, the value they incur is not a profit and the amount should not be included in assessable income. However, the judiciary has altered the decision of the court in case of Whitfords Beach case. In case of FC of T v Whitfords Beach Pty Ltd (1982) 150 CLR the company bought a piece of land to carry on the fishing business on it. On December 20, 1967 the shareholders of the company decided to sell the land by sub-dividing it so that they can earn some profit from the land. The articles of the company were amended on the same day of disposal of the land. The court in this case directed that the income derived from this transaction is to be termed as profit and hence is chargeable under the head for taxation purpose. According to Gibbs CJ if a taxpayer only, realize an asset than it is not included in the profit but in the given case, the taxpayer continued his business with the motive of earning profit. The activities continued by him are of commercial nature only. Hence, the income is to be treated as a profit and is liable for tax (Ato.gov.au 2016).. In case of Statham Anor v FC of T 89 ATC 4070 the taxpayers of this case were the trustees of an estate. The person has obtained the land with an intention of farming. After some years the person sold his land to the company which is controlled by his family members only. The deal did not perform well for the company. Later on, they decided to sell the land. The original owner of the property was dead at that time to sell the land. The court in this case decided that the income derived from disposing off the land is an assessable income for the person but the owners of the property argued that the sale of land does not form an ordinary income under the act. The court gave its verdict on the basis that the agricultural business was failed and the members of the company decided to sell the property. Hence, the property is liable for taxation (Ato.gov.au 2016). . Similar case of McCORKELL v FC of T, Administrative Appeals Tribunal of Australia (Victoria), 28 July 1998 In case of Casimaty v FC of T 97 ATC 5135 the person bought a land for farming purpose from his father and continued his business for more than two decades. Due to his illness, the person decided to sell some portion of his land. The taxpayer has made certain changes to the property by constructing road and developing irrigation facilities on it. The commissioner directed that the activities carried on by the taxpayer are an assessable income whereas the court directed that the profit made by him is the part of realization of capital asset. He purchased the land for agricultural purpose only. Hence the profit which he earned is not an assessable income. Similar case Allied Pastoral Holdingsv FCT83 ATC 4015, In case of Moana Sand Pty Ltd v FC of T 88 ATC 4897 the company purchase a piece of land in Adelaide to continue its business. The company bought a piece of land with an intention to sell it in the future if they receive a good amount for it. According to the law the value received by redemption of property after deducting the cost of the acquisition is to be treated as assessable income. Hence, the profit earned by the company is an assessable income. Similar case Marbut Gunnersen IndustriesPty Ltd v FC of T82ATC4182 . In case of Crow v FC of T 88 ATC 4620 a person purchased five blocks of land within a period of ten years. The farmer used the land for farming purchase but later on he dispose it by making a profit of $388,288. The court directed that the person is liable for tax for this income. Earlier he used this land for farming purpose but later on he sold it. The person knew that the debt which he incurs can be cleared by disposing the property only. Therefore, he sold some parts of the land to incur money. Hence, chargeable to tax. Similar case Estates Ltd v FC of T (1 941) 64 CLR 241 In case of McCurry Anor v FC of T 98 ATC 4487 the person bought a land. An old house was there already. The person constructed three new houses on that land. The person acquired two houses for his own purpose and occupied it for a period of one year. He made profit of $150,000 by disposing the entire houses within that period. After sometime he again purchased a block of land, constructed a house on it, and later on sold it. The commissioner directed that the money, which he earned from selling, is of commercial purpose and is to be treated as assessable income (Ato.gov.au 2016). However, the person argued that the income which he earned by selling is of capital nature because he sold his property to meet his financial needs. The court held that the activity was of commercial purpose only because he bought a piece of land, constructed houses on it and later on sold it by making profit. Therefore, the activity is to be treated as commercial activity only. His intention was to make profit only. He did not hold the property for investment purpose. Hence, the income is assessable and liable for tax. Similar is the case McClelland v FC of T 70 ATC 4115; (1970) 120 CLR 487. Conclusion: From the above analysis, it can be said that the residential status is important for a person to determine his taxable income. To safeguard the assesses from double taxation the government of the country introduce the concept. On the other hand in case of ordinary income the verdict of court varies from case to case because of the nature of the business. It is important to check the nature of transaction before concluding the assessability of it. References: Astell-Burt, T., Feng, X., Mavoa, S., Badland, H.M. and Giles-Corti, B., 2014. Do low-income neighbourhoods have the least green space? A cross-sectional study of Australias most populous cities.BMC Public Health,14(1), p.1. Ato.gov.au. 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