Business Law for Australian Taxation Administration

As per the given case, Ms Anstis has claimed a deduction in the i e tax payable against her youth allowance i e. The ATO has denied providing her with such deductions. Ms Anstis filed before the federal court of Australia and got an order in favor of her. The ATO filed an appeal before the High Court of Australia. The Australian Taxation Administration is dealing tax system in Australia. As per the TA Act 1953, the ATO acts as the executive body under the legislation and regulate the behavior of the tax payers in the country. The Australian Taxation Office is the main revenue collection body of the Australian government. The ATO is the statutory body of the government who has been given the power under the Australian Taxation Administration Act, 1953 to collect taxes in different tax system within the country (Alghamdi et al 2016). The ATO has the responsibility to execute and implement the tax system within the country and any other matter related to taxation and collection of government revenue within the country. As an executive body the ATO is to execute, implement and regulate the tax system within the country and regulate the behavior of tax defaulters and evaders in the country (Vann 2016). The ATO is an executive body formed under the Taxation Administration Act of the country. The parliament has given authority under the Act to formulate certain policies and regulations for the day to day smooth running of the taxation system in the country (Tran-Nam and Walpole 2016). ATO does not make statutory enactments but has the power to make rules and regulations under the taxation system in Australia. ATO engages and involves with other taxation departments on policy matters relating to tax and excise. The ATO has been granted with power by the government to instruct the OPC to prepare legislation which the ATO deems fit and necessary to administer the taxation system within Australia (Braithwaite 2017). How does this case reflect the interaction of the different bodies under the separation of powers doctrine? As per the given facts of the case there is an involvement of all the three tiers of the government. The three tiers of the government are the legislature, the executive and the judiciary. The Australian Federal Parliament and the state legislature are the legislative body that makes laws on the taxation system within the country (Smith et al 2016). The ATO is been delegated with the power of governing and administering the taxation system within the country. The ATO is the executive body of the three tier system of the government. Whereas the Federal Court of Australia and the High Court is the judicial body of the country who decide matters in dispute. In this given case, the ATO has power to determine the tax system and High Court has the power to interpret the laws made by the parliament. Thus all three tiers are separate from each other. However, all three tiers of the government has something mon to each to keep a check n the powers of other body. As per the case, here the judi ciary by interpreting the law has check on using the absolute power on the general people of the country (Long Campbell and Kelshaw 2016). What is the significance of the High Court decision in terms of tax law as it is applied within Australia? The significance of the High Court’s decision on the given case is that the High Court has the power to determine that the lower court has given the appropriate judgment as per the facts of the case. Alghamdi, A. and Rahim, M., 2016. Development of a Measurement Scale for User Satisfaction with E-tax Systems in Australia. In  Transactions on Large-Scale Data-and Knowledge-Centered Systems XXVII  (pp. 64-83). Springer Berlin Heidelberg. Vann, R.J., 2016. Hybrid Entities in Australia: Resource Capital Fund III LP Case. Tran-Nam, B. and Walpole, M., 2016. Tax disputes, litigation costs and access to tax justice.  eJournal of Tax Research,  14(2), p.319. Braithwaite, V. ed., 2017.  Taxing democracy: Understanding tax avoidance and evasion. Routledge. Smith, F., Smillie, K., Fitzsimons, J., Lindsay, B., Wells, G., Marles, V., Hutchinson, J., O’Hara, B., Perrigo, T. and Atkinson, I., 2016. Reforms required to the Australian tax system to improve biodiversity conservation on private land.  Environmental and planning law journal,  33(5), pp.443-450.  Ã‚   Long, B., Campbell, J. and Kelshaw, C., 2016. The justice lens on taxation policy in Australia.  St Mark's Review, (235), p.94. With a decade's experience in providing essay help,

The Implications of Cultural Diversity on Organizational Performance Essay - 1

The Implications of Cultural Diversity on Organizational Performance and The Role of Human Resource Management - Essay Example (Sommer, 2005) The attempt has been proactive in nature since the relation between performance and the incorporation of competent individuals from diverse backgrounds is all the more necessary in the times much like today. Cultural diversity and organizational performance both have significant bearing on the overall working regimes of the organization and thus should be given the importance that these deserve in essence. No organization can meaningfully progress today without efficiently responding to demands and pressures generated by cultural diversity. Adoption human resources management (HRM) for such recommendations which has been provided in this assignment would contribute effectively to maximize the benefits of cultural diversity within an organization. Workforce depends a great deal on the way in which workers perform their duties and remain committed to the growth potentials of the business. It does not really matter if the workers are full time employee or contingent and part time ones. What is needed and looked upon is the manner in which employees work towards attaining the goals and objectives of the business and provide benefits to the eventual position of the organization. This is the single most quintessential basis for the workforce to identify with and no other aspect is deemed in the same vein when it comes to the amount of significance that workforce could exhibit on any given day. If the organization has a major share of temporary workers within its fold, it is of paramount essence that the organization’s own culture is strong and there are no apprehensions in this basis whatsoever. (Buttner, 2006) This is because organization’s culture lays the foundation stone for their devotion and work place performa nce levels to a higher magnitude. Any set of values and beliefs make up a culture. On the same pretext, an organizational culture is a set of values, morals, beliefs, traditions

Professional engineer and micro - electronics Assignment

Professional engineer and micro - electronics - Assignment Example Some of these factors can be controlled by an automated control system designed for a greenhouse as they are some of the main physical factors affecting plant growth and development. Introduction The project aims at controlling the amount of sunlight falling on the leaves thereby controlling the rate of photosynthesis and respiration. The greenhouse system controls the temperature so as not to exceed 500 C a value beyond which enzymes responsible for photosynthesis are denatured. The rate of photosynthesis depends on light intensity and increases with an increase in light intensity during the day. Light intensity can be controlled during the day the purpose of which is the development of the project. During the night it would be impossible to control light intensity if plants are grown outside the greenhouse while inside this is achieved by controlling the lamps. Keeping photosynthesis rates high at night will cause the plants to grow weak and it is advised to only control this rate during the day. Sometimes atmospheric temperatures drop below the optimum values thereby reducing the rates of plant respiration and photosynthesis. This means that the yield would be lower than if the plants are kept at optimum environmental conditions. During photosynthesis plants absorb carbon dioxide(CO2) and water(H2O) from the atmosphere and use light energy to produce glucose stored as glycogen and oxygen is produced as a by product. This occurs mainly at night. The processes above depend on enzymes for catalysis and the enzymes require certain temperature conditions in order to operate. At high temperatures(around 450 C and above) these enzymes will be destroyed. Such is the need to control the temperatures within the greenhouse. From the foregoing discussion the importance of water and light are observed to be very critical to the process and therefore must be regulated. Most greenhouses employ expensive automation designs beyond the reach of most farmers especially those e ngaging in small scale farming. Also most of these greenhouses are built using complex features that might not suit people with limited technical know how on operating such systems beside increasing their cost. This design is comparatively cheap and is aimed at eliminating the aforementioned problems. Individuals wishing to engage in small scale farming such as gardening in their back yards can use this system with great efficiency and maximum yield rate. Furthermore, problems such as forgetting to water the plants need not to worry a person employing this system as this is automatically controlled. This system can be utilized in small areas as well as in larger areas where mass agricultural activities are required. The system is power efficient as a microchip consumes very little power and therefore the cost of electricity is not very high (Nof 2009). The discussion below entails the description of the system (literature review), connection of the system blocks(interfacing), specif ications of the hardware used, an assembly language program flow chart, the practical aspects and potential implementation issues in the design and a brief discussion and summary. Literature review The prototype uses a PIC16F88 micro-controller as the the main processing unit. Its inputs are generated from LM35 temperature sensor, Light Dependent Resistor and soil moisture sensor using a