Monday, May 25, 2020
Identity Impacts Medical Ethics and Genocide - Free Essay Example
Sample details Pages: 5 Words: 1438 Downloads: 7 Date added: 2019/02/20 Category Medicine Essay Level High school Tags: Medical Ethics Essay Did you like this example? In The Underground Railroad by Colson Whitehead, he depicts the idea of slavery and racism through the creation of Coraââ¬â¢s journey to freedom. Whitehead expresses the importance of onesââ¬â¢ identity with the use of imagery in order to describe the impact an identity can have. Ones character and physical traits uniqueness can be a determining factor of how an individual is treated by the majority. Donââ¬â¢t waste time! Our writers will create an original "Identity Impacts Medical Ethics and Genocide" essay for you Create order Whitehead is able to utilize his skill of imagery to create scenes in the readerââ¬â¢s mind to describe the hardships a slave has to go through. To show the struggles of a slave, in this case the point of view of Cora, Whitehead takes the audience on an adventure using The Underground Railroad as a metaphor to make it seem as a literal form of transportation showing Coraââ¬â¢s gradual progress towards freedom. Each state represents a new chapter filled with oppressing obstacles that she has to overcome. Some of the many discriminating barriers Whitehead describes are the experiences of medical unfairness and genocide due to the uncontrollable identity Cora has as a black woman. Although the Underground Railroadââ¬â¢s concept itself was real, the physical train was nonexistent. The idea behind secret codes, rendezvous, and private organizations was used in the process of helping the slaves, as a unique twist, Colson Whitehead decided to have a different take on the aid of the escapees and implement the additional representation of an operating train. Respectively, the horizontal journey Cora chose between train routes allowed her to get to her goal and pave her pathway to where Cora finally arrives, freedom. The Underground Railroad was successful and helped approximately 100,000 slaves escape, ââ¬Å"The tunnel, the tracks, the desperate souls who found salvation in the coordination of its stations and timetables this was a marvel to be proud of.â⬠(Whitehead, 68). The slaves would not have been able to escape if it wasnââ¬â¢t for the help of the morally good people who stood up for what they believed in and participated in the operation of the Underground Railroad. People who aided the slaves were also heavily at risk with punishment identical to what slaves would have received if caught, which includes torture and death. This was because ââ¬Å"The Fugitive Slave Law of 1850 also outlawed the abetting of fugitive slaves.â⬠(Eastern Illinois University). If a slave were able to escape to a different state, but was eventually caught, slave catchers would have the right to be able to bring them back to their masterââ¬â¢s plantation, backtracking and halting a complete stop to their getaway. The uncertain destiny of the slaves taking each train route represented the risk the slaves took being dependant on a line that was unsure of their outcomes. In South Carolina, Whitehead is able to express a homey feeling and sense of settling for Cora that she may have found her forever home. ââ¬Å"they had gained a few pounds, earned wages, and begun to forget the daily sting of the plantation.â⬠(Whitehead 104). The image of her having a daily monotonous life of going to work and having a home to go back to gives us a sense that Cora has warmed up to and found comfort in South Carolina. Whitehead proceeds to illustrate the continuous separation between whites and blacks, but specifically in the medical aspect of society. With the daily medical checkups Cora receives, she proceeds cautiously and questions some of the doctorââ¬â¢s recommendations. Later, Whitehead reveals the real intentions of the doctorââ¬â¢s, which is to gain research and knowledge to use against black people; ââ¬Å"What if we tempered those bloodlines carefully overtime? The data collected on the colored pilgrimsâ⬠¦ will prove one of the boldest scie ntific enterprises in historyâ⬠¦ the perfection of new surgical techniques on the socially unfit.â⬠(Whitehead, 122.) It shows that the whites can never wholeheartedly trust the blacks and feels the need to keep an eye on them, let alone change and mold them into something they arenââ¬â¢t. Whiteheadââ¬â¢s concept of medical ethics such as beneficence is out the window when itââ¬â¢s regarding black people, the whites intend to use the blacks as a practice subject for their own malicious reasons. In addition to whites wanting to change blacks, they wanted to ensure that the black population stops growing. Cora is specifically targeted for ââ¬Å"strategic sterilizationâ⬠(Whitehead, 122.) because she is a woman minority, capable of reproducing and adding to the continuous ââ¬Å"overflowingâ⬠of blacks. Whitehead illustrates the strength doctors have over patients because of the ethical trust placed upon them. The Tuskegee syphilis experiment is a prime example of how past doctors had an ulterior motive and selectively choose who they wanted to help, ââ¬Å"The subjects were not informed about their disease and were denied treatment even though proven cure in the form of penicillin was available by the 1950s.â⬠(Thiele). Although whites were treated, low-income African Americans were denied in order to be monitored and used as ââ¬Å"human experimental subjectsâ⬠by the doctors reasoning to ââ¬Å"to observe the ââ¬Ënaturalââ¬â¢ course of the disease.â⬠(Thiele). People tend to believe that doctors have a high standard to live up to and to have professionalism when doing their jobs which is why they seek guidance, but instead, the reliability upon doctors can actually backfire as they take advantage of the opportunities that the uninformed patients give them in order to be in control and do what is beneficial for themselves. The ending of each chapter has a cliffhanger that keeps you on your toes wondering what will happen next. The buildup Whitehead produces gives the audience a suspenseful reading, he again creates a thriving environment, but this time on the Valentine farm in Tennessee. Instead of the medical aspect of society, this chapter focuses more on the revenge and hatred of blacks that leads to genocide. Uniting as one, blacks can become extremely powerful, and when they do work together, they can overpower the slave catchers. Escaping the threshold of Ridgeway, a notorious slave catcher, through the help of fellow escapees, Cora retries to build a life on the farm. Overtime, she becomes more hopeful towards the Valentine community, ââ¬Å"Sheââ¬â¢d been adamant about staying ever since the talk of resettling started.â⬠(Whitehead, 281). As she lowers her guard, she can actually see herself living a life there. Just when Cora is slowly able to ease in, Whitehead inserts the plot twist downfall of it all, the annihilation of the farm community. The slave catchers sought revenge and barged into the farm shooting and killing everyone on sight, ââ¬Å"No one knew where best to run, and no reasonable voice could be heard above the clamor. Each person on their own, as they ever had been.â⬠(Whitehead, 288). The rescued slaves grew comfortable on the farm and had their guards down, allowing the slave catchers to seize this moment and kill anyone they got their hands on. Genocide occurs when perpetrators go to an extreme extent to get rid of their problems, in this case the conflict between the slave catchers and escapees. Slaves offered an economic system for their masters and when they did not provide or hindered the product of money, they were punished; ââ¬Å" the ââ¬Å"inferiorâ⬠races were associated with unwaged labor, while the ââ¬Å"superiorâ⬠race, and indeed whiteness itself, was linked with wage as well as with institutional power within colonial administration.â⬠(Nemser, 6). The use of blacks as labor to work for whites shows the impact of ones identity, inferior groups are categorized because of the differences from the main population. The conflicting beliefs or morals contribute to hierarchy and positioning in society; it is due to the identity of a pers on, in those times, focused on race as the determining factor. Colson Whiteheadââ¬â¢s characterization of Cora allowed the train to come through as a a progressing adventure of her goal to freedom. Often times, he builds a pleasant community by the use of imagery in order to get his point across that not everything is what it seems on the surface. This was proven in both South Carolina and Tennessee showing Coraââ¬â¢s struggles regarding medical ethics and genocide. Cora is experiencing these barriers due to her identity as a black woman. The majority, white people, focuses on the discrimination of people who are different. It gives them a sense of superiority to put down minorities and gives them an opportunity to selfishly do what is beneficial for them. Overall, Whiteheadââ¬â¢s take on the Underground Railroad allows the audience to get a sense of troubles such as medical and social discrimination a woman slave had to go through.
Thursday, May 14, 2020
Teenage Pregnancy A Serious Problem - 1690 Words
Teenage pregnancy is widely viewed in our society as a serious problem. According to Pregnant Teen Help, over 750,000 teenagers will get pregnant each year. This is a statistic that has lowered in numbers since the 1990ââ¬â¢s mainly due to more teen pregnancy prevention programs in schools and contraceptive availability(). The United States has the highest teen pregnancy rate than any other industrialized country in the world. About a third of these teens abort their pregnancies, 14 percent suffer a miscarriage, and 52 percent take their pregnancy to a full term, 72 percent of these teenagers are out of wedlock (). Many of these teenage girls that become pregnant end up with disastrous results they either leave school altogether or miss an entire year due to the pregnancy, thus graduating a year later. They receive low grades or fail due to excessive absences related to health issues. Once the child is born some teenage mothers do not have time to complete homework assignments bec ause they are too tired after seeing to their childââ¬â¢s needs. Teenage pregnancy is an important social issue because becoming a mother at such a young age, the risk of social and economic disadvantage tends to be greater. The majority of teenage mothers come from very low income families and in the communities in which they live in they are surrounded with weak public school systems and dangerous environments such as drugs, delinquency and gang members. Already coming from a weak background and to thatShow MoreRelatedTeen Pregnancy Causes Serious Physical And Emotional Problems1369 Words à |à 6 Pages Teen pregnancy causes serious physical and emotional problems for adolescent mothers, therefore there should be steps taken to prevent such things from happening. I have a close friend who got pregnant at the age of fifteen. It was a mega crisis for her and her baby. It caused a heartbreaking feud between my friend and her parents, as well as her schooling, leading her to drop out of high school. The emotional stress she gained was harming her body. The babyââ¬â¢s father wanted nothing to do with theRead MoreTeen Pregnancy Essay1121 Words à |à 5 Pages11/20/2017 Teen Pregnancy The fearless of all parents who have teenagers is pregnancy. Nowadays, teen pregnancy is a serious problem. Teenage have a lack of skills to handle a pregnancy. So that impact strongly on the future of a young woman. Teen pregnancy is associated with negative consequences for adolescents for three reasons: lack of education, medical complication, uncertainty about the future, and financial difficulties. First, the main causes of teenage pregnancy are the lack of educationRead MoreEssay on The Impact of Teen Pregnancy on the American People832 Words à |à 4 PagesThe Impact of Teen Pregnancy on the American People Although the rate of teenage pregnancy in the United States has been on an overall decline, it remains the highest in the entire world. Teenage pregnancy is obviously still a problem in todays American society with roughly 97 per 1000 women aged 15-19, which rounds up to be roughly one million teenagers, becoming pregnant each year. Interestingly enough, 78% of these pregnancies are unintended. The births of these children are not onlyRead MoreTeenage Pregnancy in City of Los Angeles644 Words à |à 3 Pagesï » ¿Teenage Pregnancy 2 Running head: Teenage Pregnancy 1 Teenage Pregnancy in City of Los Angeles Teenage Pregnancy in City of Los Angeles This paper casts light upon the health issues related to teenage pregnancy in the city of Los Angeles. Teenage pregnancy is an important issue as it affects multiple aspects of population growth, women health and economic conditions. Los Angeles is situated in the south of state of California, USA. It enjoys significant portion of eminence when rated inRead MoreThe Responses That Briggs Et Al1743 Words à |à 7 Pageset al. (2013) showed that 5% of women said that influences from family or friends was a reason to seek an abortion. This included thinking that a baby would have a negative impact on their family or friends, not wanting others to know about the pregnancy and judge them, and/or peer pressure from friends and family. Briggs et al. (2013) also found women reported not wanting to have to put the baby up for adoption and/or not wanting the baby as a reason for seeking abortion, which was 4% of responsesRead MoreTeen Pregnancy Essay1660 Words à |à 7 Pagesthe world, the United States has the highest incidence of teen pregnancy. Although there has been a decline in the number of pregnancies among adolescents, teen pregnancy is still a serious health concern that needs continued intervention. It is wid ely agreed upon that becoming pregnant at a young age has negative effects on both mother and baby in many different aspects. What are the reasons for the increased rate of teen pregnancies in the United States despite the health risks, and how can we lowerRead MoreCause and Effect of Teen Pregnancy1043 Words à |à 4 Pagesof teen pregnancy Teenagers suffering health problems is high Many teenagers will try to hide the pregnancy from their parents and teachers, in doing this they do not get the initial medical attention required during the first months of pregnancy. It is estimated that 33% of teenage pregnancy fail to receive necessary prenatal care. The lack of prenatal care leads to increased risk of anemia, miscarriage, and high blood pressure to the teenager. Many teenagers will hide their pregnancy becauseRead MoreTeenage Pregnancy Essay760 Words à |à 4 PagesTeenage pregnancy is a huge problem that the United States faces today. Amongst other countries the United States has the highest rates of teen pregnancy (Ayadi, Kuo, Adams Gavin, 2010; Minnick Shandler, 2011). In the year 2015 the Center for Disease Control Prevention (CDC) reported that the birth rate was twenty two point three per thousand for young women ages 15-19 (2015). It also stated that of births to single women were to teenage mothers in 2009 (Ayadi et al., 2010). 14 million babiesRead MoreBirth Control Access to Teens1463 Words à |à 6 PagesFormal Outline Topic: Birth control access to teenage girls Thesis statement: Although teenage girls are prohibited from purchasing birth control, laws should be implemented to allow access to birth control as a means of managing safer sex, preventing the health risks and guarding them from the cycle of poverty. 1. Reasons for not allowing birth control to be given to teenagers A. It encourages sexual activity (Sex with many partners -promiscuity) B. Abstinence should be promoted Read MoreTeen Pregnancy, Do We Really Know The Facts?1169 Words à |à 5 PagesTeen pregnancy, do we really know the facts? Do we even know the common early signs of early pregnancy? Teenagers tend to close themselves off when they find out they are pregnant. Teenagers can not predict what life will be like with a new baby. They will go through several different emotions, exhaustion, and peer pressure-related stress. Teenage mothers are more likely to have lower school achievement and often drop out of school and develop health problems and also face unemployment as young
Wednesday, May 6, 2020
The Unjust System of New England Puritan Court System Essays
The court system in Puritan New England was an unfair and unjust system, stemming from the general court of Massachusetts. Many of the trials and procedures were ludicrous. General life in the Puritan communities was centered around religion and the judicial system reflected this. Religion crept into laws and the courts until they were practically combined. Puritans valued their religion zealously and it became part of everyday life in the colony. Religion was a huge part of law, the court, and the state in Puritan New England. The Puritan church was mixed with the state and often they seemed to almost combine. Laws were a combination of the state and religion (Yale 9). Referring to church and state, David Yale wrote, ââ¬Å"The distinctionâ⬠¦show more contentâ⬠¦One law states, ââ¬Å"If any man or woeman be a witch, (that is hath or consulteth with a familiar spirit). They shall be put to deathâ⬠(Mass. Body of Lib. 10). Another law states that if a man worships any oth er god, but the lord god, after legal conviction, he would be put to death (Mass. Body of Lib. 10). Even if a man did something as small as damage or ridicule the name of God, he would be put to death (Mass. Body of Lib. 10). Laws were severe and there are plenty of examples of these laws put into practice. Baptists who did not believe in infant baptism would cover their ears and turn around during the process. This could be changed in courts, the person could be banished, or the person could be imprisoned (Yale 9). Also, people who would protest against the General Court or the Puritan rule would be banished (Breen 1). Religion had colossal part to play in the laws and the consequences in Puritan New England. To understand how the Puritans influenced the court system, it is necessary to learn about the structure of the courts. The General Court was the highest body in the Puritan Court System. The General Court of Massachusetts was a legislative, administrative, and judicial body ( Breen 1). An important change came when Puritan leaders shifted the government to New England from London. This caused the locals in New England to start running the government, instead of Men in England (Breen 1). The GeneralShow MoreRelatedSeparation From Britain By Thomas Paine1662 Words à |à 7 Pagescolonist felt were being violated. One of the compelling motives why the Americans wanted a government created by them is the American people cannot trust the European monarchy and hereditary succession system. Denoting that anyone born into royal British kinfolk, specifically male children, can become an unjust ruler if check and balances are not put into place at the Monarch powers, which in the eighteenth century, and prior to that time period, Britain parliament did not supervise the Kings controls.Read MoreAmongst The Time Of American History, Liberty Has Been1499 Words à |à 6 Pagestook peopleââ¬â¢s rights away due to the fact that liberty was living by the word of God. Winthropââ¬â¢s idea of liberty is new to the term liberty that Americans know and believe in, during this time period. Many colonists came overseas because of the problems that were occurring in Britain. This lead to the colonist finding themselves in a difficult situation and dealing with a tyrant in the new land where they have just ar rived. In this essay, you will be able to see James Madisonââ¬â¢s and Thomas Jeffersonââ¬â¢sRead MoreAnalysis Of Land Of The Free, Because The Brave 1492 Words à |à 6 Pagesworking to enact change. Roger Williams embodied rebellion by rejecting unfair principles; he fought against the mistreatment of Native peoples and established values on which the United States would later be founded. Williams, a Puritan minister who left England to escape religious persecution, arrived in Boston, Massachusetts on February 5th, 1631. He would change the course of American history just four years later when he established the colony of Rhode Island. ââ¬Å"Williams founded the colonyRead MoreThe Trial Of The Salem Witch Trials991 Words à |à 4 Pagesspecial tribunal was created to address the accusations.â⬠Later on the colony admitted the trials were a mistake and eventually compensated the families of those convicted. The Salem Witch Trials were an event in history that displays how unjust the judicial system can be. In this paper I will highlight the origin in where the Salem Witch Trials began and I will explore the life of John and Elizabeth Proctor, victims of this event. The original belief in witchcraft extends far back into ancient timesRead MoreThe Harsh Environment Of North America Essay1941 Words à |à 8 Pagesthe English placed upon the native tribes of North America was a tainted with unnecessary actions, the political movement for English to vacate England and colonize North America was because of overcrowding due to American imports, the social pressures that contributed to English colonization of North America was religion lead, and the separation from England Catholics and Scotland was necessary to practice free religion. The political movement for English to vacate and endure the journey to North AmericaRead More Capital Punishment and Politics Essay examples3782 Words à |à 16 Pagesblasphemy (Lecture). England in the seventeen century used capital punishment as a spectacular deterrent. Much debate has ensued over this form of executionââ¬â¢s effectiveness. Some like J.A. Sharpe believe that these public executions were a species of state-sponsored mind-control, while others like Tom Laqueur view the same occurrences as carnivalesque celebrations (Lake 1). The culture we live in today has changed drastically since 17th century England; in fact, England abolished the deathRead MoreMarx, Weber and Religion2182 Words à |à 9 PagesReligion, as defined by the High Court of Australia, is ââ¬Ëa complex of beliefs and practices which point to a set of values and an understanding of the meaning of existenceââ¬â¢ (Australian Bureau of Statistics 2005) and can be studied either substantively or functionally (Berger 1974:126). Substantive studies of religion fall predominantly in the realm of theology and are more concerned with defining religious beliefs; their historical accuracy; and the existence of supernatural entities (Holmes, HughesRead MoreEssay Utopia4252 Words à |à 18 PagesEntitled, ââ¬ËDE OPTIMO REIPUBLICATE STATU DEQUE NOVA INSULA UTOPIA, clarissimi disertissimique viri THOMAE MORI inclutae civitatis Londinensis civis et Vicecomitisââ¬â¢, translated into English would read, ââ¬ËON THE BEST STATE OF A COMMONWEAL TH AND ON THE NEW ISLAND OF UTOPIA, by the Most Distinguished and Eloquent Author THOMAS MORE Citizen and Undersheriff of the Famous City of London.ââ¬â¢. Utopia (Latin: no-place) is a society of great planning and capability. A community where individuals compromised
Tuesday, May 5, 2020
Residential Property Market Performance â⬠Free Samples to Students
Question: Discuss about the Residential Property Market Performance. Answer: Introduction: In the present case, Jenny is recruited as an accountant in Hong Kong. She received an offer from her manager to give business consultancy regarding business entity to several past residents of Hong Kong now residing in Australia. On 25th April 2016, she took entry in Australian frontiers, her first priority was to reside there for 3 months, and in this specified time period she will reside in several motels. After 3 months, her manager said her to stay there for additional nine months. By considering this aspect, she took an administrative apartment on rent nearby she worked. In these nine months, her family visited two times. In this given case, the main concern arises in the light of taxation that if or if not Jenny is an Australian resident or not under the provisions provided by ITAA 1936 and 1997. The ATO that is Australian Taxation Office has issued guidance via online and tools to assist an individual in identifying if or if not they are tax residents of Australia, inclusive of those situations when the individuals have arrived, or are leaving Australia. Usually while determining if or if not an individual is a resident of Australia for the purpose of taxes, there is need to consider the individuals situations and facts in view of statutory tests and general law (Braithwaite, 2017). For instance, an individual who makes the expenditure of more than half of the tax year they will be considered as an resident regarding computation of Australian tax. In order to determine if or if not an individual is a resident of Australia for tax purposes (for instance, due to complex situations) must take a recommendation from their tax advisor or must contact to Australian Taxation Office. An individual is considered as will be said to be an Australia resident for tax purposes if the person lives in Australia, in accordance with the subsection 6(1) of the Income Tax Assessment Act 1936 (Burkhauser, Hahn and Wilkins, 2015). The common concept of residency takes into effect an individuals total circumstances in the specified income year, inclusive of: Intention of the persons existence in Australia The extent of a persons employment or family ties in Australia An individuals assets area and maintenance Living arrangements and social associations of an individual Under Taxation Ruling 98/17, Australian Commissioner of Taxation analysis states that usual meaning of resides lies within the meaning provided in subsection 6(1) of the Income Tax Assessment Act 1936 (Warren and et.al, 2017). In case an individuals does not meet the criteria of the common law tests, still, he/she would be considered as a tax resident of Australia if one or than three statutory tests are satisfied under subsection 6(1) of the Income Tax Assessment Act 1936. An individuals home is in Australia (unless and until their permanent domicile place is outside of Australia) (Higgins, 2017). An individual is living in Australia for more than half year in assessment year (unless and until their permanent domicile place is outside of Australia and their purpose is not to take up abode in Australia) An individual is (or is the partner or child is under the age of 16) a paying member of a superannuation fund regarding commonwealth government officers. It can also be achievable for the individual to satisfy the requirement of a specified category of a temporary resident of Australia (Kirsch, 2014). Temporary residents usually have a visa that enables them to enter in Australia for a limited time period (for instance, an international organizations employee whose transfer is done in a brand of Australia for 3 years) and are subjected to explicit consequences related to income tax capital gain and superannuation. Specified provisions applicability in the present case Jenny prior working as an accountant in Hong Kong was transferred to Australia for the purpose of providing business consultancy to several past residents of Hong Kong now residing in Australia. On 25thApril 2016, she arrived in Australia and resided there for twelve months and from time to time her family visited there twice. According to the provisions of law in order to be an Australian tax resident, an individual must meet these criteria: The person is enclosed under usual connotation of resident provided in subsection 6(1) of the ITAA 1936. The person must have a perpetual residence in Australia. The person has resided constantly or in discontinuity for more than half year of income in Australian territorial frontiers The person must be a member of the scheme of superannuation By taking this given situation into account, during Financial Year 2015-16, Jenny did not meet the criteria of the provided statutory tests. She resided there for the tenure of 65 days (4 (April) + 31 (May) + 30 (June) in the specified financial year that will be less than half a year. Moreover, she neither met these three criteria that are no permanent resident in Australia, not enclosed under usual meaning of resident provided in subsection 6(1) of the ICAA 1936 and nor a member of the scheme of superannuation. Thus, she is not considered as an Australian tax resident in the FY 2015-16, however in the financial year 2016-17. However, she resided in the Australian political boundaries for more than half of the FY, so he is eligible to have title of tax resident in 2016-17. Although; in case the tax commissioner of income gives the judgment that permanent residence of Jenny outside of Australia then she will be considered as a non-tax resident. Common law criteria have not been satisfied by Jenny as the main circumstances are not met by her. As per statutory test in the Financial Year 2015-16, Jenny will not be considered as a tax resident of Australia, but she is said to be a tax resident in Financial Year 2016-17 as she has satisfied the statutory tests required to be tax resident, that is she resided in Australia for more than half financial year. However, if the Income Tax Commissioner believed that Jenny has a permanent resident outside of Australia than by his judgment he can keep Jenny out of Bracket of Tax Residency. The case addressed a well-known personality who was paid a lump sum amount of $400,000 for joining the new television network. The addressed person accepted to work with the new network with a monthly remuneration of $100,000 along with the lump sum payment. It is to be determined that whether this two income will form a part of Assessable income as per the tax provisions provided by the Australian Standards. The major problem which arises in the determination of assessable income as per ATP (Australian taxation provisions), is the classification of activities that can be categorized under assessable income. Thus the provisions that can be applied to this case are the provision of ordinary income [Section 6 (5)] of ITAA97. This also includes any other part of capital receipts given under the right to Income. Thus, as per the above-mentioned provisions, assesable income includes all the taxable income; the income under ordinary concept is also included in the same. Although the provision does not provide any description of income under the ordinary concept, however, it is considered to be the income which is earned by people that can be normally recognized as assessable income by the concept of common laws income. In a famous case in this regard- FCT v Woit, it was found that a payment received by a person for signing a contract for not playing football for any other team other than in whi ch the person was currently playing, was not considered as an assessable income. However, as per Woites case, the payment will be considered under capital, if the purpose is to provide the right to earn income (Woellner and et.al. 2011). Ultimately, it seems that the payment was an incentive made to the taxpayer for entering into an agreement. Thus it makes the payment as an ordinary income provided for the purpose of rendering service in exchange of $400000. As per Section 6(5), it is the ordinary income since it is made to them for performing some service and by the agreement, no significant rights were being provided by the taxpayer. Moreover, according to section 15(2) [ITAA 1997], the taxpayers taxable income includes all gratitude, benefit, grants and compensation which is received by them in association with their employment or any services provided by them but it excludes ordinary income. The income which is not to be considered under the assessable income includes the following: Hobby earnings inheritance gifts Prizes and awards received by the taxpayer that are not directly or indirectly related to business (Shields North-Samardzic, 2015). unless the taxpayer operates a business of betting or gambling, the wins form that betting and gambling cannot be included in assessable income. GST (goods and services tax) collected by the taxpayer. Borrowed money Case and their associated laws relevant to the above situation An incentive scheme was purposely initiated by Westpac for their employees for carrying out research and study regarding the operations they conducted in the organization. The research was to be paid by the company after finishing their respective course. Improvement of the qualified expertise staff was the main aim of the scheme (Tran-Nam, 2016). The verdict of the case in this act was that this income would be considered as assessable income under ITAA 1936, Section 26(e) and under the Section 15(2) (Faccio Xu, 2015). The justification of the court in this regard was that this income was not a part of their personal gift and also not ordinary income; moreover, this scheme was designed by the company for improving performance and efficiency of the workers. Hence, this was to be considered as an income from their employment. The salary of $100,000 paid to the taxpayer is clearly to be considered as their assessable income since it can easily be categorized as ordinary income; also there exists an obvious nexus between the receipts and services. However; the receipt of AUD400000 is not clarified; thus when compared to the case of White and Jarrold v Boustead [1]and the Brent vs FCT[2], then it will be considered as ordinary income as the payment can be directly associated with provision of services. As per section 15(2), it will be reliable to not consider the amount of $400,000, as ordinary income and there are an adequate amount of facts of the same. Thus, the payment of $400,000 received by the taxpayer will be considered as statutory income in accordance the above-mentioned section, because they comprise benefits given in regards to services. A recommendation is provided Under Smith v FCT (1987) 19 ATR 274 that the conduct of nexus test will make it easier to meet terms according to section 15(2), as against those mentioned in Section 6(5). The assumption that the payment is an incentive for employment agreement will disclose it as arising out of future services. Income of the taxpayer Assessable Income Section to be considered Justification in this regard $100,000 received as Annual remuneration Yes ITAA 1997, 6-5(1) By the application of provisions which are cited above the annual salary of $100,000 is clearly to be considered assessable as it is simply the ordinary income. $400,000 for joining the new television network Yes Section 15(2) The earnings of $400,000 is statutory income as they comprise benefits given in exchange for services. Conclusion According to Australia taxation provisions, both the income receipts of individual will be considered as assessable income. References Braithwaite, V. ed., (2017).Taxing democracy: Understanding tax avoidance and evasion. Routledge. Burkhauser, R.V., Hahn, M.H. Wilkins, R., (2015). Measuring top incomes using tax record data: A cautionary tale from Australia.The Journal of Economic Inequality,13(2), pp.181-205. Coleman, C. et.al. (2017). Principles of Taxation law. Thomson Reuters. Faccio, M. Xu, J., (2015). Taxes and capital structure. Journal of Financial and Quantitative Analysis, 50(3), pp.277-300. Higgins, D.M., (2017). Residential property market performance and extreme risk measures.Pacific Rim Property Research Journal,23(1), pp.1-13. Kirsch, M.S., (2014). Revisiting the Tax treatment of citizens abroad: reconciling principle and pracctice.Fla. Tax Rev.,16, p.117. Shields, J. North-Samardzic, A., (2015). 10 Employee benefits. Managing Employee Performance Reward: Concepts, Practices, Strategies, p.218. Tran-Nam, B., (2016). Tax Reform and Tax Simplification: Conceptual and Measurement Issues Warren, C.M., Warren, C.M., Elliott, P., Elliott, P., Staines, J. Staines, J., (2017). The impacts of historic districts on residential property land values in Australia.International Journal of Housing Markets and Analysis,10(1), pp.66-80. Woellner, R., Barkoczy, S., Murphy, S., Evans, C. Pinto, D., (2011).Australian Taxation Law Select: legislation and commentary. CCH Australia.
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