Monday, May 25, 2020

Cross-Cultural Psychology - Free Essay Example

Sample details Pages: 4 Words: 1133 Downloads: 4 Date added: 2017/09/18 Category Psychology Essay Type Argumentative essay Did you like this example? Introduction to Cross-Cultural Psychology What is culture? Culture is a particular society at a particular time and the knowledge and values shared by that society and psychology is the science of mental life. Therefore, it goes without saying that cultural psychology is the science of mental life in a particular society at a particular time. According to the text â€Å"cross-cultural psychology is the critical and comparative study of cultural effects on human psychology and cultural psychology seeks to discover meaningful links between a culture and the psychology of individuals living in this culture (Shiraev Levy, 2010). Because there is a need for understanding of cultural psychology, cultural and cross-cultural psychologies are closely related yet have many differences as well. Cross-cultural psychology is all about the comparisons of societies and due to these comparisons critical thinking plays a critical role. The methods of cross-cultural research are used to assi st in the understanding of why cross-cultural psychology is so important to society today and the understanding of it. Cultural vs. Cross-cultural The main implication of the difference between individualism and collectivism concerns the relationship between an individual and a group (Lu and Kao, 2002). † Cultural psychology deals with a single society and all of the elements that make the society what it is. Cultural psychology studies the factors of culture, society, race, and ethnicity and understands the no culture is strictly homogeneous. Each culture has been researched down to the beginning of the culture including evolution, biology, neurology, motivations, emotions, and cognitive foundations (Berry, 2004). In cross-cultural psychology, the researcher takes these elements of two or more of these cultures and attempts to examine their similarities and differences to determine the fundamentals of a society in general. Cross-cultural psychology studies more of the deve lopment of the persons in a society based on their behaviors and the views of these behaviors. In the earliest cross-cultural psychology the development of a person was used as a base model for how that society would later develop. The societies were viewed based on the individuals within them and noticing which behaviors were accepted thus determining the future of the ever-changing culture (Berry, 2004). The biggest difference in cultural and cross-cultural psychologies is cultural psychology distinguishes the relationship between the psychology of individuals and the society they are a part of and cross-cultural psychology defines the differences and similarities as well as defining universal aspects of culture by comparing two or more. Critical Thinking With societies and cultures being compared in cross-cultural psychology, the importance of critical thinking becomes apparent. Critical thinking skills are sophisticated methods of assessing beliefs, opinions, and assertion s using science, logic, and reliable information. Some researchers define culture emically as the â€Å"blueprint† for human activity and develop their information from the viewpoint of the subjects being studied (Luna and Gupta, 2001). Psychologist must use critical thinking and be sensitive, understanding and respectful of cultural knowledge including specifically: scientific, popular or folk, ideological or value based and legal knowledge (Shiraev Levy, 2010). Researchers must be aware of the differences in comparing cultures and take into account the required changes in methods in gathering data. For example, different cultures speak different languages; therefore the questions asked must be translated. Many times when changing to a different language it is easy to become lost in translation, the researcher must attempt to come as close as possible to the dialog as the original language. There are many guidelines for psychologist in using critical thinking in cross -cultural psychology. â€Å"Psychologist must learn to appreciate the range of differences among their clients, it is important to identify and control their own biases to respectfully collaborate with their clients, and (the research) is a lifelong process toward a goal that can never be fully attained (Stuart, 2005). Unfortunately no matter how â€Å"unbiased† a researcher or psychologist may claim to be there is always a certain degree of personal input, whether consciously or unconsciously, placed into the end result of any study thus the necessity for critical and sound thinking is paramount. Methodology In order to determine the methodology that is associated with cross-cultural research you must first determine the goals of research. Researchers must describe the two cultures, explain different factors, predict the factors that make each culture successful, and in some cases researchers can determine similar factors as â€Å"controls† for comparison. Psychol ogists must be careful however as to not over generalize the society because it may lead to incorrect controls which are not true to a particular society or culture and therefore be very misleading. Cross-cultural psychologists use all the typical psychological methods of investigation: observation, survey, experiment, content-analysis, psychobiography, meta-analysis, focus-group methods, and other procedures. The methodology can be divided into quantitative and qualitative approaches. Quantitative approaches mainly consider the evaluations of cultures based on their own inside views of their society. The most common type of quantitative method is the statistical method of correlation which examines the relationship between two variables. Qualitative is a less invasive approach in which the society is observed and compared more in a natural setting. When the experiences and priorities of the individuals being researched are weighed into the outcome of the research qualitative is the method of choice (Shiraev Levy, 2010). Conclusion Cultural psychology is the science of mental life in a particular society at a particular time, comparing two or more of these cultures is called cross-cultural psychology. When psychologists begin to research the differences and similarities in society they must first decide the methodology in which they will research. Choosing a quantitative or qualitative method to reach desired information is almost as important as the research itself. After wisely choosing the method in which the data is collected, the psychologists then begin to assess the information gathered. Psychologist must be sensitive, understanding, and respectful of the knowledge they are comparing as to not include or induce research bias by using critical thinking throughout the process of comparison. Cross-cultural psychology relies heavily upon the knowledge and research of cultural psychology. Cultural psychology studies the individual and the impact on behavior and society. With a full knowledge of cultural psychology in two or more cultures a cross-cultural psychology can be formed to compare one society to another. References Berry, J (2004). The Psychological Foundations of Culture. Canadian Psychology, 45(4), 315-316. Retrieved May 3, 2010, from ProQuest Psychology Journals. (Document ID: 928026951). Luo, L. , Shu-Fang, K. (2002). Traditional and Modern Characteristics Across the Generations: Similarities and Discrepancies. Journal of Social Psychology, 142(1), 45-59. Retrieved from Academic Search Complete database Luna,D Gupta, S. F. (2001). An integrative framework for cross-cultural consumer behavior. International Marketing Review, 18(1), 45-69. Retrieved May 3, 2010, from ABI/INFORM Global. (Document ID: 115719118). Shiraev, E. B. Levy, D. A. (2010). Cross-cultural psychology: Critical thinking and contemporary applications (4th ed. ). Boston: Pearson/Allyn Bacon. Stuart, R. (2005). Multiculturalism: Questions, No t Answers. Professional Psychology: Research and Practice, 36(5), 576-578. doi:10. 1037/0735 Don’t waste time! Our writers will create an original "Cross-Cultural Psychology" essay for you Create order

Thursday, May 14, 2020

Healthcare Reform Essay - 759 Words

Healthcare Reform Essay Unit 3 Individual Project January 25, 2009 The rising cost of healthcare in today’s economy is in desperate need of reform. The cost of healthcare has affected the number of people able to receive medical care. Individuals are suffering more than ever because of the inability to receive medical attention when it’s needed. First, the rising cost of healthcare is going to continue to rise year after year. This is making it harder and harder on working class to receive medical care. It is even harder on the unemployed. As President Obama is urging congress for a stimulus this year, many feel that medicine is the best stimulus. America needs a healthy economy. After all, healthcare isn’t a luxury, it’s a†¦show more content†¦Another reason healthcare reform is needed is because of what insurance companies are practicing. Governor Arnold Schwarznegger is signing new legislation that’s prohibiting health plans fro giving out bonuses to employees who cut off sick people from coverage. This is what insurance companies call â€Å"rescission†. This comes from the word â€Å"rescinding†, as in â€Å"We are rescinding the insurance policy because the patient knew†¦. Or should have known†¦.or can’t prove he didn’t know he had cancer†. Third, because the rising cost of healthcare, the current healthcare system is â€Å"poorly positioned to respond to growing demographic and lifestyle issues that promise to exacerbate healthcare cost and create barriers to access†. The Washington-based Association of American Medical Colleges said â€Å"the U.S. faces a crisis of access, cost, and quality that needs immediate action†. The AAMC is hoping the six principles for healthcare reform will be considered and factored into any legislative equations. The principles call for affordable and continuous coverage that’s available to all; promotion of wellness and disease prevention as well as palliative care, and quality diag nosis and treatment of illness; sustainable and equitable financing that promotes efficiency and quality; maintenance of existing programs that serve defined populations until they can be replaced by better alternative; investment in the expansion of the healthcare provider supply;Show MoreRelatedHealthcare Reform Essay894 Words   |  4 PagesDECISION-MAKING APPROACH IN REGARD TO THE HEALTHCARE CHALLENGES SET FORTH BY THE PROTECTION AND AFFORDABLE CARE ACT OF 2010 CECILIA AVEROS MBA IN HEALTHCARE MANAGEMENT , ABSTRACT Patient Protection and Affordable Care Act( PPACA) also known as Obama care is a healthcare reform signed in March 23, 2010 whose main goal is to conceptualizes the â€Å" Universal affordable Healthcare Coverage â€Å"making significantRead MoreHealthcare reform Essay1289 Words   |  6 PagesEverybody concurs that healthcare must be accessible to all citizens, but the debate on whether the United States should adopt a universal health system still rages. According to the Institute of Medicine (2002), the U.S. is the only developed country that does not guarantee that its citizens have health care coverage. President Obama pledged to reform the country’s healthcare system by increasing health coverage and reducing expenses. Opponents of the universal healthcare law assert that the stateRead MoreThe New Healthcare Reform Essay919 Words   |  4 PagesThe United States healthcare system has failed Americans because the government has treated it as though only the weal thy should be taken care of. Universal Healthcare has benefited industrialized countries like Sweden, France, and Canada because they recognize the fact that healthcare should be a human right, and not a privilege. The debate continues over whether the reform will benefit the people and not put the government into greater debt while politicians are raising the constitutional flagRead MoreHealthcare Reform Bill Essay613 Words   |  3 Pages2008. If it had not been for our family providing additional medical costs, she would not have been alive as long as she was. Unfortunately, not every American can afford to finance additional expensive procedures. If we do not have pass the Healthcare reform bill, millions of Americans will continue to die unnecessarily. There is a huge problem in our society. â€Å"Although nearly 250 million Americans have health insurance†, there are still a vast number of Americans who are without health care.Read MoreEssay on The Need for Healthcare Reform1812 Words   |  8 PagesWoolhandler, 2009). Due to the rising costs of healthcare and increased numbers of the uninsured most Americans support the need for healthcare reform; however the reform that is proposed by the government is unfair, too expensive and inadequate to meet the needs of our population. The United States is the largest developed nation in the world that does not guarantee health coverage for its citizens. Among the nations offering guaranteed healthcare coverage or single-payer systems are: SwitzerlandRead More Impacts of National Healthcare Reform Essay example3338 Words   |  14 PagesHealthcare in the United States has become one of the biggest, most debated issues in today’s society and people express concerns over quality, accessibility, choice, cost and dozens of other factors. Politicians on both sides of the aisle have tried to use healthcare issues to their advantage, Democrats talking about the right that all Americans should have to quality healthcare while Republicans hammer on the tremendous cost and its impact on the government’s deficit and on business. With theRead MoreHealthcare Reform From The Nurse Practitioner Perspective Essay967 Words   |  4 PagesHealthcare Reform Healthcare reform has been debated throughout history, and continues to be a debate today. An initial healthcare plan was supported by Theodore Roosevelt in 1910. He campaigned on the promise of national healthcare, but he was defeated. Harry Truman proposed it thirty years later but the plan was vigorously opposed by American Medical Association (AMA) as socialized medicine (Palmer, 2010). As a Family Nurse Practitioner (FNP) who has been practicing for more than a year, an advancedRead MoreWhy We Need Healthcare Reform in America Essay2183 Words   |  9 PagesThe American Healthcare industry is in dire need of repair. Not only is it in need or repair, the American public needs to know why and what exactly it is that needs to be repaired. Most Americans who have healthcare coverage don’t know or understand what their coverage entails. On November 8, 2009, the house passed H.R. 3962, which establishes standards for healthcare and health insurance, as well as a government-pro vided public option for those who can’t afford coverage. Politicians are so dividedRead More Healthcare Reform Essay1973 Words   |  8 PagesThe healthcare climate in the United States was grim. Per capita spending was amongst the highest in the world, and while more than four out of every five Americans had health insurance of some kind, spending on healthcare continued to increase and services continued to decline. Insurance companies had the ability to deny coverage when people became ill, and they limited their responsibility towards those who were insured by enforcing both annual and lifetime limits. Those who had pre-existing conditionsRead MoreAmerican Healthcare Reform Essay1187 Words   |  5 Pagesby American citizens were not capable of doing it themselves. The bill that was passed is known as the Health Care-Reform bill. This Health Care –Reform is a terrible solution to the even worse problem that is Americas’ broken Health care system. What this new bill is intended to provide universal access to healthcare for all Americans, and control the rising costs of Healthcare. Along with regulating the private insurance industry through things like state-based private exchanges an online marketplace

Wednesday, May 6, 2020

Animal Farm Essay - 1324 Words

Skylar Kellogg Mrs. Taylor Honors 9th English 30 August 2017 Leading the Masses to the Sty or Slaughterhouse Animal Farm is a beast fable written by George Orwell as an allegory to the Russian Revolution and the rise of communism in Russia, in which, â€Å"All animals are equal, but some animals are more equal than others†(Orwell 134). The communist government established through the Russian Revolution began as a government where all were equal, but quickly mutated into tyranny commensurate and possibly worse than the monarchy that came before, a pattern mirrored in Animal Farm. The residents of Animal Farm are spurred into revolution by a speech from an old and respected pig, who dies soon after. After driving Jones, the farmer that owned the†¦show more content†¦Napoleon does not stop there, however, he further intimidates the farm animals in a cruel and brutal way. Orwell writes of Napoleon’s slaughter of many animals that even considered disobeying his rules, Chapter 7 describes, â€Å"And so the tale of confessions and executions went on, until there was a pile of corpses lying before Napoleon’s feet and the air was heavy with the smell of blood, which had been unknown there since the expulsion of Jones† (84). Napoleon, Animal Farm’s main commander for the majority of the book, shows no mercy to any animal that defies him. The leaders’ mercilessness, particularly that of Napoleon, causes the loss of freedom by using fear to force the animals to comply to their instructions or face harsh punishment and loss of equality by ensuring they hold the most power. The blind obedience of the followers in Animal Farm exemplifies the theme of loss of freedom and equality. In a passage from Chapter 5 where Squealer convinces the animals to accept the new policies put into place by the pigs, â€Å"Boxer, who had now had time to think things over, voiced the general feeling by saying: ‘If Comrade Napoleon says it, it must be right’† (Orwell 56). This is the mindset of many followers in Animal Farm. They do not form their own opinions, rather turning to the leaders to supply thoughts and beliefs. The sheep represent the most mindless followers as shown in Chapter 5 byShow MoreRelated Animal Farm Essay836 Words   |  4 Pages George Orwell’s political satire â€Å"Animal Farm† makes some interesting contrasts between the patriotic character of Old Major, an older majestic looking pig, and Napoleon, a pig who seems to bide his time waiting for the right moment to seize control for his own evil purpose. Old Major makes a patriotic speech to the assembled group, expounding the virtues of animalism (socialism) In effect he is calling for a utopian socialism in which the community must sacrifice for the collective well beingRead MoreAnimal Farm Essay774 Words   |  4 Pagesin†. The book Animal Farm by George Orwell is based on the Russian Revolution. In the book, the animals of Manor Farm are ruled by two pigs named Napoleon and Snowball. The animals follow all the orders that are given to them by the pigs because the pigs are â€Å"superior† and they know what’s right.In the book Animal Farm, many of the animals are influenced by the pigs to do things they don’t agre e with, but will be faced with consequences if they don’t. The animals in the book Animal Farm relate to theRead MoreAnimal Farm/ Pov Essay1549 Words   |  7 PagesEnglish Essay 3.  Ã‚  Ã‚  Ã‚  Ã‚   Of all of the characters in Animal Farm, are there any who seem to represent the point of view of the author? Which of the animals or people do you think come(s) closest to achieving Orwells perspective on Animal Farm? George Orwell brings to life many characters in the novel Animal Farm. He introduces very interesting characters like Boxer, Benjamin, and Napoleon. All of which are very interesting, however, none of them fully represent Orwell’s point of view. In Animal FarmRead MoreAnimal Farm Essay838 Words   |  4 Pagessatire Animal Farm becomes a movie . Like the book, the movie is a drama/ action film. It focuses on a farm, - Manor Farm- which is run by an alcoholic farmer known as the character Jones. Jones mistreats, abuses and starves the animals, forcing them to work day after day, striving to make the farm a success. This is because he is in debt and fears the possibility of losing the farm. Unfortunately, his hard work didnt pay off, and Jones was faced with more disappointment. The animals grow tiredRead MoreAnimal Farm Essay1203 Words   |  5 PagesIn George Orwell’s novel Animal Farm, a major turning point in the novel was when Napoleon used his secret police force, his dogs, to exile Snowball. Snowball had previously been trying to improve the animal’s lives for the future by building a windmill. After Snowball was exiled, Napoleon became leader and everything immediately went amiss. Orwell stated that: Somehow it seemed as though the farm had grown richer without making the animals themselves any richer- except, of course, for the pigsRead MoreAnimal Farm Essay Questions1782 Words   |  8 PagesAnimal Farm Essay Questions 1. In Animal Farm, Squealer is the propagandist. Using at least three scenes, show how his ability to use language well affects the events in the novel. Without Squealer, Napoleon’s power would not have been so strong. Squealer is a very intelligent persuasive pig who can easily make excuses to explain to the other animals for Napoleon’s doings. For example, when the pigs were discovered drinking all the milk and eating the apples. Quickly, Squealer came up with a reasonableRead MoreAnimal Farm Extended Essay2760 Words   |  12 Pageslâ€Å"Animal Farm† extended essay Animal Farm is an allegory of one of the most effective and important events of the modern world history, which is the Russian revolution, in which George Orwell the author of the book used animals to represent the main efficient characters and classes of the revolution. George Orwell drew extremely accurate and deep characters in his book Animal Farm, in which he created an allegory for the Russian revolution, he created very deep characters that he used to representRead MoreEssay on The Transformation of the Animals on Animal Farm689 Words   |  3 PagesThroughout the course of the novel the lives of everyone – human and animal – on Animal Farm change dramatically. In the case of the pigs their lives get better and better but for all the other animals and the humans their lives take a turn for the worse, after a brief period of optimism for the animals. This change in lifestyle, perhaps suggests Orwell’s thoughts and feelings about communism as he uses all o f the events allegorically with the Russian revolution, for example when Snowball is chasedRead MoreEssay on Animal Farm And The Russian Revolution877 Words   |  4 Pages George Orwell’s novel Animal Farm is a great example of allegory and political satire. The novel was written to criticize totalitarian regimes and particularly Stalins corrupt rule in Russia. In the first chapter Orwell gives his reasons for writing the story and what he hopes it will accomplish. It also gives reference to the farm and how it relates to the conflicts of the Russian revolution. The characters, settings, and the plot were written to describe the social upheaval during that periodRead More Animal Farm - George Orwell Essay1698 Words   |  7 Pages Animal Farm George Orwell 128 Pages George Orwell, the pen name of Eric Blair, was born in Bengal in 1903. He was educated at Eton School in England, and then served with the Indian Imperial Police in Burma. He returned to Europe and became a writer of novels and essays. Much of his work was political, and although he had a hatred of Communism, he was a socialist. Orwell died at the age of forty-seven of a lung problem, leaving behind several unfinished works. Animal Farm is a parody of the Communist

Tuesday, May 5, 2020

Residency & Source of Income

Question: Discuss about the Residency Source of Income. Answer: Residency Source of Income In order to determine the assessability of income when income is derived from both domestic and foreign sources, tax residency tends to become a key determinant. This is primarily because in accordance with Section 6-5(3), ITAA 1997, with regards to foreign tax residents, only that portion of the income that would be derived from sources located in Australia would be assessable for tax as per the prevailing income tax laws in Australia. This is in stark contrast to the corresponding treatment for Australian tax residents highlighted in Section 6-5(2), ITAA 1997 which includes income generated from both domestic as well as foreign income sources[1]. As a result, tax residency becomes a vital link. With regards to tax residency ascertaining, Section 6(1), ITAA 1936[2] serves as the primary legislation. However, the matter has been discussed in detail in a number of case laws and tax rulings which have highlighted the relevant tests that could be deployed for the testing of tax residency status. One of the relevant tax rulings in this context is TR 98/17 which details the various tests that are available to perform the test for tax residency. It is noteworthy that satisfying of one of these tests would confer Australian tax residency to the concerned individual. Also, determination of tax residency must be done annually as the surrounding facts tend to keep on altering thus resulting in alternation of the underlying tax residency. The four tests available for determining of residency of individual taxpayers in Australia along with the relevant taxpayer who would apply the same are outlined below[3]. Domicile Test - Applicable only for Australian Residents !83 day Test Applicable only for Foreign Residents Resides Test - Applicable only for Foreign Residents Superannuation Test Applicable only for Federal government officers serving outside Australia In the given case, domicile test would be the applicable one considering that the relevant taxpayer is a Australian resident. As a result, the discussion of the applicable law would also tend to focus on only the domicile test. For the Australian tax residency to be granted in line with the domicile test, the concerned taxpayer needs to satisfy the below mentioned two conditions[4]. Valid domicile in accordance with Domicile Act 1982 must be possessed with the taxpayer during the assessment year The permanent adobe as outlined by the arguments in the Levene v. I.R.C.[5] must be located within Australia and not in any foreign place for any time during the assessment year If either of the conditions above remains unsatisfied or unfulfilled, then the taxpayer would fail the domicile test. The condition dealing with possession of Australian domicile is relatively easy because of the objectivity involved but the same cannot be concluded in relation to the verdict on the location of permanent abode which may or may not be different from the place of current residence or abode. For determining the permanent abode location, the tax ruling IT 2650[6] lists down the various factors that the tax authorities consider in order to reach a conclusion about the underlying location. The various factors are highlighted below[7]. Difference between the stay period originally intended when moving to a foreign location and the stay period in actuality along with analyzing the underlying reason for variation Intent on taxpayers part to return to Australia over a period of time Any action whereby the taxpayer set up a dwelling in the foreign location and uses it to dwell with family Fate of the residence in Australia i.e. rent, lease or liquidate Frequency of visits made to Australia during the period of foreign stay by the taxpayer The strength of relationships in the personal and professional domain that the taxpayer tends to keep in Australia during the residence period abroad Often the word permanent in the term permanent residence is confused to imply that unless the taxpayer does not intend to return to Australia ever, he/she would be recognised as an Australian tax resident irrespective of the period abroad. However, this understanding is incorrect as highlighted in the F.C. of T. v. Applegate[8] case. As per the relevant details, it involved a domicile holder or resident of Australia being sent to a foreign location to set up office. Considering the undefined scope of work, the intended duration of foreign stay was unclear even though it was apparent from the outset that it would be rather a long period spanning into years. But, it is decided at the outset only that after the accomplishment of the task, the taxpayer would again return to Australia on a permanent basis. The taxpayer owing to illness had to cut short his trip and returned to Australia permanently. Despite the fact that the taxpayer did return to Australia, the court opined that the taxp ayer for both the years would be a foreign tax resident[9]. Hence, it was indicated that for legal decision making, the word permanent implied a significant length and not indefinite period. This stance of the honourable court has also been reiterated in the decision given in the F.C. of T. v. Jenkins[10]. With regards to the determination of tax residency of Peter in accordance with the domicile test, the following facts are critical. Peter is an Australian resident and associated with a band as a bass guitarist. Owing to wider success possibilities in England, the band members decided to migrate to England on January 15, 2016 with Peter determined to return to Australia once the band has gained the requisite popularity. Peter had a residence in Australia which he leased out and further sold out his car and shares so as to fund the airfare and other early expenses in England. After moving to England, the band members took a house on lease for a period of 12 months. Over the next one year, the band did really well and earned a handsome amount from the album sales, associated royalties and also the prize money The band members made the decision to return to Australia in August 2017 and finally returned in October 2017. However, Peters house in Australia was on lease till the end of 2018 and therefore he had to reside in a rented house in Australia. It is evident from the above information that Peter possesses an Australian domicile and hence fulfils one of the conditions of the domicile test of tax residency. With regards to permanent abode, it is apparent that there is desire on Peters part of return to Australia once the band has become enough famous. But it is apparent that typically this would require a sizable time extending into years and hence there is no specific return date or year in mind when Peter migrated to England for professional purposes. Thus, it is evident that Peter shifted to England for a substantial period. Further, the Australian residence was leased. The fact that on return the lease on house was to continue will the end of 2018 is indicative that Peter did not expect to return to Australia by that time and certainty not as early as late 2017. All these factors coupled with understanding developed in F.C. of T. v. Applegate (1979) ATC 4307 indicate that there was a shift of permanent residence to Englan d for the period Peter was in England. Since a portion of this time was present in FY2016, FY2017 and also FY2018, thus for all the three years under assessment, Peter would be regarded as a foreign tax resident. Assessable Income For a foreign tax resident, only income obtained from Australian sources would be tax assessable (s. 6-5(3)). Thus, the relevant income sources for Peter from Australia during the given time period along with the applicable tax assessability is highlighted below. With regards to assessable income, it is noteworthy that there are primarily two components namely ordinary income (Section 6-5) and statutory income (Section 6-10)[11]. In accordance with s.6-5, ordinary income is defined as proceeds derived from ordinary concepts. While the relevant statute does not detail on the income sources contributing to ordinary income, but based on the various case laws and tax rulings, it would essentially compose of the following element[12]. Income from business, profession or employment Income from personal exertion Income from investment which would include rent (real estate), dividends (shares) and interest (bank, bonds) Income from prize that is obtained by means of profession as is apparent from the verdict of Scott v. Federal Commissioner of Taxation[13]. Also, any royalty payments which are derived on account of profession or business would also fall within the ambit or ordinary income a highlighted in the applicable tax ruling TR 98/1[14]. Further, with regards to statutory income, one of the key components is capital gains on which capital gains tax or CGT may be levied. As per s. 108-20(2), ITAA 1997[15], a car which is used to for recreation and personal enjoyment would be termed as a personal use asset and would be outside the ambit of CGT. Besides, on the sale of various capital assets, if the capital gain realised is long term, then 50% discount may be applicable for individual taxpayer (Australian tax residents only) as per Division 115 ITAA 1997[16]. The long term capital gains would be realised when the underlying capital asset is held for more than one year. FY2016 Sale of car Exempt from CGT as per s. 108-20(2) [Capital receipts from sale non-assessable) Sale of shares Long term capital gains of ($11000-$5000 = $ 6,000) would be contributed to assessable income for application of CGT. No 50% discount since Peter is a foreign tax resident. ARIA Award Assessable income under s.6-5 amounting to $ 20,000 Income for performances - Assessable income under s.6-5 amounting to $ 140,000 Lease income on house in Australia would be assessable income under s.6-5 FY2017 Royalties received from Australia to the tune of $ 30,000 would be assessable income under s.6-5 ARIA Award Assessable income under s.6-5 amounting to $ 10,000 Lease income on house in Australia would be assessable income under s.6-5 FY2018 Lease income on house in Australia would be assessable income under s.6-5 Royalty income of $ 4,000 received after coming back to Australia would be assessable income under s.6-5 Further, the other sources of income derived during the stay in Britain will not be assessable as it would be income from foreign sources. In the above evaluation, only income sources located in Australia have been considered for the purposes of tax. Reference Australian Taxation Office: Taxation Rulings: TR 98/17, (25 November 1998), https://www3.austlii.edu.au/au/other/rulings/ato/ATOTR/1998/tr1998-017/ Australian Taxation Office, Taxation Ruling No. IT 2650, (1991) https://www.ato.gov.au/Individuals/Income-and-deductions/Income-you-must-declare/ Commonwealth Consolidated Acts: Income Tax Assessment Act 1936SECT 6.https://www.austlii.edu.au/au/legis/cth/consol_act/itaa1936240/s6.html Barkoczy,Stephen, Foundation of Taxation Law 2015, (North Ryde, CCH, 2015) Deutsch, Robert, et. al., Australian tax handbook. (Pymont, Thomson Reuters, 2015) Gilders, Frank, et. al., Understanding taxation law 2015. (LexisNexis, Butterworths 2015) Sadiq, Kerrie, et. al., Principles of Taxation Law 2015, (Pymont,Thomson Reuters, 2015) Case Law F.C. of T. v. Applegate (1979) ATC 4307 F.C. of T. v. Jenkins 82 ATC 4098 Levene v. I.R.C. (1928) A.C.217 Scott v. Federal Commissioner of Taxation(1966) 117 CLR 514 Barkoczy,Stephen, Foundation of Taxation Law 2015, (North Ryde, CCH, 2015), p. 39 Commonwealth Consolidated Acts: Income Tax Assessment Act 1936SECT 6. https://www.austlii.edu.au/au/legis/cth/consol_act/itaa1936240/s6.html