The Complications of Physician-Assisted Suicide - Free Essay Example

Sample details Pages: 5 Words: 1623 Downloads: 9 Date added: 2019/06/24 Category Law Essay Level High school Tags: Assisted Suicide Essay Did you like this example? There is a heavy debate on the legality, morality, and ethics surrounding physician-assisted suicide because itrs difficult to determine what qualifies a person for assisted suicide because there has not been enough thorough research. There are many aspects, both beneficial and detrimental, that have not been adequately explored. This should be a cause for concern for both doctors and patients. Don’t waste time! Our writers will create an original "The Complications of Physician-Assisted Suicide" essay for you Create order The controversy surrounding physician-assisted suicide and voluntary euthanasia is rooted in the lack of knowledge about the regulations, demand, qualifications, moral and ethical issues, the current legality surrounding the issue and why it should continue to be illegal in most states. Most who oppose physician-assisted suicide base their opinion on the moral and ethical arguments and the possible risks. In the American Medical Association Journal of Ethics, Faith Lagay states, Physician-assisted suicide is fundamentally incompatible with the physicians role as healer, [it] would be difficult or impossible to control, and would pose serious societal risks (Lagay,2001). Physician-assisted suicide can not be considered palliative care, which is specific medical treatment focused towards patients with serious or terminal illness, because it is not healing the patient and is generally considered unethical. In the New England Journal of Medicine (NEJM), Richard A. Gingrich, M.D explains that Many patients are very susceptible to feelings of guilt of being a burden on their families which could lead to requesting assisted suicide not because they really want to die, but because they may feel that their families, or even society, would be better off without them (Gingrich , 1993). This is a major concern for physicians who would be willing to conduct assisted suicide because itrs difficult to determine the real reasons someone would request it. Guilt on the part of the patient is not considered a valid reason because it could be a side effect of a mental illness or trauma. Stephen S. Lefrak, M.D., a reputable professor of medicine, states in the NEJM, The error lies in assuming that physicians have the talent and the personal qualities to meet the proposed safeguards and policies. Can we be so arrogant about our abilities that we would allow ourselves to govern the distribution of death? (Lefrak, 1999). This quote makes an essential point, itrs not another personrs responsibly or right to decide the fate the end of anotherrs life. Nobody should be granted the power to rightfully and inconsequentially distribute death, which is essentially what physician-assisted suicide is. On the other hand, people who support physician-assisted suicide or euthanasia refer to it as treatment for patients as a euphemism to make people believe that itrs a medical procedure to ease the morality issues. The supporters defence explains that the main argument is that people have the right to control what happens to their own body and have the right to make their own decisions. Faith Lagay states, Most terminally ill patients who wish to commit suicide want to do so by medical means, nonviolently, out of respect for themselves and others. Yet medical suicide is not easy to accomplish; dosage and timing of drug administration matter critically, especially if the drug is taken orally, and failed attempts can cause greater trauma than death itself for the patient and caregivers. Patients may beg caregivers to complete their failed attempt at dying. These circumstances and possible consequences convince some physicians that helping a patient who is determined to end his or her l ife prevents a greater harm than it causes. Moreover, some believe that ending, at a patients request, the physical pain and mental anguish from which that patient will not recover does not violate the spirit or goals of medical ethics (Lagay, 2001). Some argue that if someone is experiencing unbearable and constant pain deserves the option to make the decision to end their own life if they feel itrs totally necessary, but is it worth the possible detriment? Therers still questions left unanswered on how to determine what makes that totally necessary in a specific situation. Lagay also states, Some bioethicists believe that, when law and professional ethics come into conflict, physicians have obligations beyond their one-on-one covenant with patients. Alex Capron and Eliot Freidson, for example, have written that physicians have a social and political duty to create an environment that encourages the ethical practice of medicine. On this view, physicians should support and campaign for regulations that ensure humane care for the terminally ill and reimbursement for the costs of proper end-of-life care. Such provisions will reduce patients concerns that their end-of-life care is overwhelmingly burdensome to others (Lagay, 2001). A main concern that advocates have is to provide a respectable, proper end to oners life. Advocates for legal assisted suicide argue that allowing a small number of assisted suicides under carefully controlled and restricted conditions is better than secret and unregulated activity. There are many different laws and regulations is each state, some states have relatively lenient laws and in others itrs completely illegal. It is stated that in most states, a licensed healthcare professional who, with the purpose of helping someone commit suicide, provides the physical means by which another person can commit or attempt to commit suicide, or participates in a physical act by which another person commits or attempts to commit suicide, is guilty of a felony. Only seven states in the US (and DC) have legalized physician-assisted death with the exception of certain qualifications. These states are California, Colorado, Hawaii, Montana, Oregon, Vermont, Washington, and DC. The patient must be at least 18 years old, must have one written request and two oral requests (at least 15 days apart), and have less than 6 months until expected death (State-by-State, 2018). Every few years these laws change and adapt to the needs of the people in those specific states and more sta tes have continued to be more open to legalizing assisted suicide for specific patient situations. Faith Lagay states in the American Medical Association Journal of Ethics, That a state can legalize physician-assisted suicide, as Oregon has in fact done, highlights the difference between whats legal and whats ethical; what the state allows residents to do and what members of a given profession, in this case medicine, believe they ought to do. Though a state may legalize physician-assisted suicideor abortion, or capital punishment, for that matterit cannot force doctors who oppose the practice on grounds of professional ethics or from personal beliefs to participate. In Oregon, the legal right to seek a physicians help in ending ones life went into effect in 1997 (Lagay, 2001). Laws surrounding this topic are very difficult to put into place because the laws would have to be more generalized to suit more than just certain patients, causing a more widespread normalization of this prac tice. Normalization would increase the possibility of doctors suggesting assisted suicide to vulnerable patients that wouldnt have thought of it as an option in the first place. The misuse of this practice by physicians and the vulnerability of patients is one of the main concerns in regards to physician-assisted suicide, because they are the most difficult aspects to control. Doctors who support physician-assisted suicide have to consider the factors behind a patientrs request for assisted suicide, and it depends on specific circumstances if the doctor would be willing to assist a patients death. Itrs stated in the American Medical Association Journal of Ethics, If a state does legalize physician-assisted suicide, what choices do physicians in that state face? Must they opt either to (1) refuse aid to patients determined upon killing themselves, thus driving those patients to seek help from other, possibly unknown, physicians or inexperienced caregivers or (2) violate their professions principal code of ethics? (Lagay, 2001). One of the main reasons a doctor might consider it is if the patient experiences unrelenting, constant pain. It can be extremely difficult to determine a patients level of pain, because there is no actual medical way to measure pain other than by the patientrs word, which increases the inconsistencies of a patient evaluation. Itrs ra re that a mentally competent person would actively chose suicide over other medical treatments and itrs difficult to determine oners mental competency without having a foolproof system of determining such, which has not been put in place. So until that is created, physician-assisted suicide should not be legalized. There is not enough research around the drugs or methods used to conduct euthanasia or the effects that come along with the drugs. There has continuously been more questions than answers, doctors know that there are both benefits and deficits but dont have the evidence to come to a solid conclusion. There seems to be more possible disadvantages than advantages because itrs more difficult to control the negative, unexpected outcomes. It is extremely important to have the most accurate and useful information on physician-assisted suicide because it is human lifes that are at stake. There needs to be continued research on all the possible deficits to the patient, the families, and the doctors involved. Currently, society doesnt have the essential information needed to create a policy that would comply with all the ethical issues brought about by assisted suicide, and that is why it should not be legalized until that information is obtained. Works Cited Fiesta, Janine. Legal Aspects of Physician-Assisted Suicide. Nursing Management, vol. 28, no. 5, 1997, p. 17. https://web.b.ebscohost.com.libproxy.cnm.edu:8080/ehost/pdfviewer/pdfviewer?vid=1sid=261ce594-60df-436c-a4eb-e1e310e4aad4%40sessionmgr104 Gingrich, Richard. Assisted Death and Physician-Assisted Suicide | NEJM. New England Journal of Medicine, 1 Apr. 1999, www.nejm.org/doi/full/10.1056/NEJM199304013281313. Lagay, Faith. Physician-Assisted Suicide: Whats Legal and Whats Professional? Journal of Ethics | American Medical Association, American Medical Association, 1 Jan. 2001, https://journalofethics.ama-assn.org/article/physician-assisted-suicide-whats-legal-and-whats-professional/2001-01 Lefrak, Stephen. Assisted Death and Physician-Assisted Suicide | NEJM. New England Journal of Medicine, 1 Apr. 1999, www.nejm.org/doi/full/10.1056/NEJM199304013281313.

Men And Women Communicating Essay - 1819 Words

Men And Women Communicating Communication between males and females has always been somewhat complicated. Because we are arguing that males and females have different cultures we wanted to take a look at what some of these differences might be. According to our research the inherent differences between male and female culture are the different roles that society holds for them and the ways these roles lead to different communication styles. The stereotypes that men and women grow up with affect the types of ways in which they communicate. We first wanted to take a look at how they specifically differ while men and women are arguing or having normal conversations. We also looked at the different types of networks that men and women†¦show more content†¦This causes women to become more vocal. Tannen suggests that status affects many different ways in which men communicate and raises several different examples. One area she found was that men tell more stories and jokes than women. She suggests that they are not doing this to be funny but instead do it to again to negotiate status. They often tell stories in which they are the heroes and act alone to overcome obstacles. While women use storytelling to gain support from her personal networks. They use their stories that, if they are the subject of, contain her doing something foolish to put her at the same level as the listener. In this way women are not concerned with status as with relating and gaining support. Men and women also differ when they are listening. While women tend to use eye contact and head nods to let the speaker know that she is listening. Men often do not use these techniques because they suggest agreement with the speaker. Women also a technique which Tannen calls cooperative overlap. This happens sometimes when women start to speak before the other person finishers speaking. They usually do this to agree and show support for what the speaker is saying. 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Discussing Hiroshima Free Essays

Hiroshima by John Hersey provides the reader with a front row seat to the devastation that atomic power can cause. This book tells the story of the bombing of Hiroshima, Japan on that fateful day in August, 1945, through the eyes of various survivors. Through the eyes of those survivors, we are able to see a glimpse of the horror that occurred on August 6th, 1945. We will write a custom essay sample on Discussing Hiroshima or any similar topic only for you Order Now We are able to see how devastating atomic power can be, not only structurally and physically, but also the long term repercussions as well. The force of the atomic bomb that was dropped on Hiroshima on August 6th, 1945 was absolutely devastating. The pressure from the explosion â€Å"varied from 5. 3 to 8. 0 tons per square yard†, and â€Å"had more power than 20,000 tons of TNT. † The bombs blast was forceful enough to move gravestones, knock over railroad cars, and move concrete bridges. The heat of the bomb at its center â€Å"must have been 6,000i Celsius. † The bomb caused concrete to become discolored to a â€Å"light, reddish tint, had scaled off the surface of granite. . . and left prints of the shadows left by its light. † Over 2,500 yards away from the center, a shadow was found that had been â€Å"projected by the handle of a gas pump. There were also a few â€Å"vague human silhouettes† found near the center. Over 62,000 buildings were destroyed, and nearly 6,000 were devastated beyond repair. â€Å"In the heart of the city. . . only five modern buildings. . . could be used again without major repairs. † Houses had been knocked down, whole city blocks had collapsed, fire engulfed everything, and â€Å"gas storage tanks went up in a tremendous burst of flames. † There was â€Å"four square miles of a reddish-brown scar† where everything burned down. On the roadways there were â€Å"hundreds of crumpled bicycles, shells of streetcars and automobiles, all halted in mid-motion. Of the 245, 000 people that lived in Hiroshima when the bomb dropped, 100,000 died and another 100,000 were injured. This number was much greater than the original estimate that â€Å"78,150 people had died, 13,983 were missing, and 37,425 had been injured. † As more and more corpses were recovered from the wreckage, the death toll raised to over 100,000. It is calculated that â€Å"about 25 per cent had died of direct burns from the bomb, about 50 per cent from other injuries, and about 20 per cent as a result of radiation effects. Of those that died, there were hundreds of school girls who had been enlisted to clear fire lanes, 65 out of 150 doctors, 1,654 out of 1,780 nurses died (or were to injured to work), and at the Red Cross Hospital there were only 6 doctors and 10 nurses able to work. The injuries sustained from the bombing were primarily burns, but also injuries from falling debris. Some burns had formed patterns onto persons skin as â€Å"white [clothing] repelled the heat of the bomb and dark clothes absorbed it and conducted it to the skin. Burns caused directly by the bomb i tself caused a persons skin to slip off in â€Å"huge glove like pieces. † The burns were â€Å"first yellow, then red and swollen, with the skin sloughed off, and finally. . . suppurated and smelly. † Upon coming across 20 soldiers, it was stated that their â€Å"faces were wholly burned, their eye sockets were hollow and the fluid from their melted eyes had run down their cheeks. Their mouths were mere swollen, pus covered wounds. . . † Nausea and vomiting were profound, caused by the â€Å"odor of ionization. . . given off by the bomb’s fission. Many more drowned in the river while trying to escape the raging fires. Once in the river, the found themselves to weak or injured to badly to cross and drowned when the tide came in. Many people were told that â€Å"there is no hope for the heavily wounded. They will die. We can’t bother with them. † Help was primarily given to the lightly wounded as it took less time, and therefore, more lives could be saved. For the most part, only saline and iodine were used to treat injuries, as there was a severe shortage of medical supplies. There were thousands of injured persons that had no one to help them. Although people were dying by the hundreds, there was nobody to carry away the corpses. The scene of hospitals was that of the living laying among the dead, and in their state of shock it was difficult to tell them apart. Doctors were overwhelmed with the â€Å"thousands of patients sprawled out among [the] corpses. † Although there were many that were â€Å"gruesomely wounded†, there were also many that died while having no apparent injuries. The remains of the deceased were eventually cremated, the placed in envelopes with their name upon it. Time was taken to do this because â€Å"disposal of the dead, by decent cremation and enshrinement, is a greater moral responsibility to the Japanese than adequate care of the living. † The few who were not seriously injured felt a sense of guilt for their lack of injuries. Many people only helped their own family, unable to â€Å"comprehend or tolerate a wider circle of misery. † Hysteria and shock began to set in, many became numb to their surroundings. They were â€Å"so emotionally worn out that nothing could surprise them. † To many ‘the bombing almost seemed a natural disaster. . . as the terrible aftermath and human suffering â€Å"reached so far beyond human understanding. † Many of the survivors suddenly felt sick about one month after the bomb was dropped. They came down with the â€Å"strange, capricious disease which came later to be known as radiation sickness. † This unprecedented disease had 3 stages. The first stage was a direct reaction to the bomb going off. These were the many â€Å"apparently uninjured people who died so mysteriously in the first few hours or days. † This is what â€Å"killed 95 per cent of the people within a half mile of the center [of where the bomb was dropped], and many thousands who were farther away. Although they may have had burns, these people died from the radiation, not the burns. The radiation caused their â€Å"nuclei to degenerate†, basically, every cell in their body broke down. The second stage of radiation sickness began 10-15 days after the bombing. Signs exhibited included hair loss, diarrhea, and fever. Then 25-30 days after the bombing, new symptoms began to develop. These symptoms included blood disorders, a drastic drop in white blood cell count (WBC), a rise in i nfections due to the drop of WBC, hemorrhages, slow healing of simple wounds, and anemia. The third stage followed after, and lasted anywhere from one week to several months or longer. The primary symptom was the fluctuation in the white blood cell count. After the WBC had stabilized, wounds would finally begin to heal. As the burns healed, keloid scars formed. Keloid scars were â€Å"hideously ugly, thick, itchy, rubbery, copper-red crablike growths. † There was, at that time, no reliable literature on treatment for these scars. Doctors found that if they removed the keloids, the often returned. Yet, if left untreated, the keloids would sometimes become infected and affect the surrounding muscles. The survivors also had a higher incidence of leukemia- 10 to 50 times higher than the norm. Other types of cancer were also higher among the survivors. Many survivors developed â€Å"A-bomb cataracts†, children’s growth was stunted, as well as various long term heath problems like â€Å"anemia, liver dysfunction, sexual problems, endocrine disorders, and accelerated aging. † â€Å"The Japanese tended to shy away from the term ‘survivors’. . .. † and instead referred to them as â€Å"hibakusha†, or â€Å"explosion affected persons. † The hibakusha’s â€Å"lived in an economic limbo† as the Japanese government didn’t want to acknowledge them. By not acknowledging them, the government didn’t have to accept â€Å"moral responsibility for the heinous acts of the victorious United States. † At this point, â€Å"the anger of many hibakusha. . . modulated towards their own government. † There were no special provisions provided for the hibakusha until 1957. In 1957, the A-Bomb Victims Medical Care Law was established. This provided support, free medical treatment, and eventually monthly allowances for the hibakusha’s. However, many hibakusha’s initially rejected it as they had â€Å"a suspicion of ulterior motives. † Employers developed a prejudice against the hibakusha due to their â€Å"A-Bomb sickness; a nagging weakness and weariness, dizziness now and then, digestive troubles, all aggravated by a feeling of oppression, a sense of doom. . . † Surprisingly, there was a divided opinion about the use of the bomb on Hiroshima. Father Siemes stated that, â€Å"Some of us consider the bomb in the same category as poison gas and were against its use on a civilian population. Others were in the opinion that in total war. . . there was no difference between civilians and soldiers. . . † Hiroshima was engulfed by devastation from the instant the atomic bomb went off, and for many years to follow. Over 100,000 lost their lives, and the survivors, or hibakusha, lost the lives they once knew. As we move forward with new technology, we must look to the ahead to see the future outcomes new technologies could hold. Hopefully, as we look to the future, we remember that atomic power can be devastating. It is amazing that something so small could nearly level an entire city, cost thousands their lives, and still has reverberating effects long after the dust has settled. How to cite Discussing Hiroshima, Papers

Foundation of Taxation Law Tax residency needs

Question: Describe about the Foundation of Taxation Law for Tax residency needs. Answer: 1. Based on the given situation and the related facts, Freds tax residency needs to be determined for the given tax year. In determining the tax residency of Fred or any other individual taxpayer, subsection 6(1), ITAA 1936 provides for the following four tests and the taxpayer needs to fulfil atleast one of these tests in order to be classified as resident of Australia for the purposes of tax (Nethercott, Richardson Devos, 2016). Domicile Test This is applicable to determine the tax residency status of Australian residents based on the underlying location of the permanent residence. This test is not applicable in case of Fred since he is an English resident and thus non-Australian domicile holder (Barkoczy, 2014). Superannuation Test This is applicable only for government employees stationed abroad which is not relevant for the given case (Gilders et. al., 2015). 183 Day Test This is applicable for foreign residents such as Fred who have to stay in Australia due to various reasons. The conditions to be satisfied for obtaining Australian tax residency are as follows (Deutsch et. al., 2016). Minimum stay of 183 days in Australia Fred has managed to comply with this Intention of settling in Australia Fred has no such intention as his stay is linked to ongoing professional commitment and hence no investment in Australia. Fred is not an Australian resident as per this test. Resides Test - This is applicable for foreign residents such as Fred who have to stay in Australia due to various reasons. The relevant factors which decide on the tax residency status are highlighted below (Hodgson, Mortimer Butler, 2016). Underlying significance of the reason of visit In Freds case, reason is employment which has lasted for 11 months and would be considered highly significant. Personal and professional ties in Australia Fred has come along with wife and has not made a single visit to Australia thus indicating strong ties. Social arrangement in Australia Fred is leading a life that is a fair replica of corresponding life in England. Thus, in accordance with this test, Fred is a tax resident of Australia. 2. Case law 1 - Californian Copper Syndicate Ltd v Harris (Surveyor of Taxes) (1904) 5 TC 159 Relevant Facts Company purchased a land for copper mining from the available funds which the taxpayer knew were insufficient to begin with. No mining was conducted due to unavailability of the working capital Land ownership was given to the other company in the return of the subsequent shares of the other company Huge profits resulted to the old owners of the land from the shares Arguments of the taxpayers The action of land sale amounted to substitution of one capital asset with other investment i.e. shares (Coleman, 2011). Judgement The court declared that the intention behind the purchase was not to operate the mining on the land as fund insufficiency was evident.. The company did not implement the mining and liquidated the land to the other company with the intent of maximizing the profits. Shares produced sizable proceeds to the company. Therefore, the action of sale reflected business activity and the ordinary proceeds would be assessed as per the section 25(1) of ITAA, 1936 (CCH, 2014). Final conclusion Received income - Assessable Case law 2- Scottish Australian Mining Co Ltd v FC of T (1950) 81 CLR 188 Relevant Facts Company purchased the land for coal mining Coal reserves exhausted from regular coal removal Investors sold the land after subdivision and requisite land development works Significant expenditure incurred in the process of land development Ample profit was obtained from the sale Arguments of the taxpayers The investors of the company argued that the land was effectively utilised for coal mining for several years and gradually got exhausted in the coal reserves. Therefore, excess mining was not profitable since the land would not be used for any other purpose. Thus, various land development works were organised and sold for residential purpose (Jade, 2016). Judgement On the basis of the arguments of the investors, the court argued that the company was actively involved in the coal mining and there was no future plan for liquidation of the land. Hence, the action of land sale would be considered as realisation of the capital asset and does not constitute business action (Jade, 2016). Final conclusion Received profit - Capital income (Non Assessable) Case law 3 - FC of T v Whitfords Beach Pty Ltd (1982) 150 CLR Relevant Facts Land used for drying of fishing shacks and other related business equipment. The ownership of the land was transferred to the land development companies The new investors did subdivision of land into plots, fencing, gardening, water supply units and so on to enhance the commercial rate Alteration in the Article of Association by the new owners to allow alternate usage of beach side land. Sale of the plots brought huge returns for the company. Arguments of the taxpayers They utilisation of the land was for drying the shacks and amounted to realisation of the business asset (Barkoczy, 2014). Judgement The court reached the decision that no matter that the land was initially used for fishing but the land was further acquired for making high profits by indulging in the land development business. The updated Article of Association for the company along with land developments works undertaken for enabling the sale are the evidence for the same. The benefits generated from the sale were business gains and assessable for tax (CCH, 2016a). Final conclusion Received gains - Ordinary income (Assessable) Case law 4 - Statham Anor v FC of T 89 ATC 4070 Relevant Facts Deceased land owned by the taxpayers and used for farming. Cattle business established on the land to receive the income because of low the financial conditions The business failed and thus forced the taxpayers to sell part of the land through sub-plotting. Commissioner declared that the nature of the received gains as ordinary income Arguments of the taxpayers Taxpayers argued that they needed fund to sustain themselves and manage their distressed financial conditions and hence, started the cattle firm, which became unsuccessful. Thus, the land sale action was adopted (CCH, 2004). Judgement Court accepted the arguments of the taxpayer and declared that the taxpayers sold land so that produced amount would be used to improve the dwindling financial conditions of the family. Both the taxpayers did not willingly liquidate the land with the business motive. Therefore, the final judgment was in the favour of the taxpayers and the received income was not held assessable (CCH, 2016b). Final conclusion Derived income - Capital income Case law 5 - Casimaty v FC of T 97 ATC 5135 Relevant Facts 998 acres land was received by the taxpayer from his father The taxpayer had issued loans at higher interest rate to engage in farming. The business failed due to drought The dues kept on increasing on the taxpayer leading to financial distress. Taxpayer had to sell a large part of the land to refund the issued amount The remaining part of the land was consumed for farming by the taxpayer The earned amount resulted from sale would be assessable under isolated transaction as argued by the Income Tax Commissioner. Arguments of the taxpayers It was claimed by the taxpayer that he needed fund on immediate basis and hence sold land without indulging in any advertisement and with the intention of farming on residual land (CCH, 2016 c). Judgement Court had stated that the taxpayer had acquired the land for farming. However, the financial dues kept on piling on him, which enforced the taxpayer to sell such a large section of the land. No underlying business activity was directed by the taxpayer. There was no motive to commence any business and the central intention of farming was continued even after the sale of the land. Hence, there was no tax liabilities on taxpayer since, he only realised the available capital asset (CCH, 2016 c). Final conclusion Received income - Capital income (Non-Assessable) Case law 6- Moana Sand Pty Ltd v FC of T 88 ATC 4897 Relevant Facts Company extract sand from the owned land for this purpose only. Sand reserves ended due to continuously mining from land and land turned ripe. Company divided the land, installed value addition works and finally sold it. Sizable proceeds were earned by the company Arguments of the taxpayers In regards to consumption of the exhausted land, they performed the land development s without it selling was not feasible. Hence, only realisation of capital asset (Coleman, 2011). Judgement The court reached the judgement that the company implemented the sand extraction on the land and when the land converted to ripe, they started land development actions. The court declared that company shifted to the business of land development and selling, irrespective of the fact that initially the core intent was sand mining. The companys net profit from sale of the land was purely assessable for taxation (Gilders et. al., 2015). Final conclusion Received net profit - Ordinary income Case law 7 - Crow v FC of T 88 ATC 4620 Relevant Facts Taxpayer borrowed fund to buy land. At the initial stage, the land was employed for agriculture Afters some time the land was liquidated by composing different parcels of the land and this process continued for years where new land was also purchased and farming was completely stopped. The net profit generated from the sale was $388,288 Arguments of the taxpayers The taxpayer argued on the basis of the initial act of farming that initially, farming was conducted and in the progression action the land was sold due to financial distress. Thus, it ought to be regarded as realisation of capital asset (CCH, 2016d). Judgement The honourable court opined that the initial intent of the taxpayer was to formulate profit from sale of land and farming was only temporary. The taxpayer had the core goal that after certain time, the land was divided into sub sections and sold at premium price. The taxpayer systematically conducted the sale of these plots and bought nearby parcels of land for development and hence operated in a systematic manner. The net profit would be assessable for income tax in the accordance to the section 25(1) of ITAA, 1936 (CCH, 2016d). Final conclusion Generated income Ordinary income Case law 8- McCurry Anor v FC of T 98 ATC 4487 Relevant Facts Taxpayer purchased a property The property had some old houses It was found from the market scenario that the commercial worth of the property was high, if they constructed new houses and sold off Hence, taxpayer borrowed money and started the construction of new houses on the property Advertisement was also followed to get higher revenue They held the land for the potential purchaser till they get higher proceeds Considerable profit received from the houses Arguments of the taxpayers The sale of property was caused due to impending loss and thus in the process, the taxpayers realised the capital asset (CCH, 2016e). Judgement The court ruled that the received proceeds were accountable for taxation. Since, the taxpayers had purposely constructed the house for deriving maximum proceeds. They even used borrowed money for the development actions. Thus, the business course of action was chargeable for taxation under ordinary income hypothesis of ITAA, 1936 (CCH, 2016e). Final conclusion Derived profit Assessable Income References Barkoczy,S 2014,Foundation of Taxation Law 2014,6th eds., CCH Publications, North Ryde CCh 2016a, FC of T v Whit fords Beach Pty Ltd (1982) 150 CLR, Available online from https://www.iknow.cch.com.au/document/atagUio549860sl16841994/federal-commissioner-of-taxation-v-whitfords-beach-pty-ltd-high-court-of-australia-17-march-1982 (Accessed on September 13, 2016) CCh 2016b, Statham Anor v FC of T 89 ATC 4070, Available online from https://www.iknow.cch.com.au/document/atagUio544343sl16788832/statham-anor-v-federal-commissioner-of-taxation-federal-court-of-australia-full-court-23-december-1988 (Accessed on September 13, 2016) CCh 2016c, Casimaty v FC of T 97 ATC 5135, Available online from https://www.iknow.cch.com.au/document/atagUio539843sl16716249/casimaty-v-fc-of-t-federal-court-of-australia-10-december-1997 (Accessed on September 13, 2016) CCb 2016d, Crow v FC of T 88 ATC 4620, Available online from https://www.iknow.cch.com.au/document/atagUio545564sl16800674/crow-v-federal-commissioner-of-taxation-federal-court-of-australia-17-august-1988 (Accessed on September 13, 2016) CCh 2016e, McCurry Anor v FC of T 98 ATC 4487, Available online from https://www.iknow.cch.com.au/document/atagUio539084sl16707683/mccurry-anor-v-fc-of-t-federal-court-of-australia-15-may-1998 (Accessed on September 13, 2016) CCH 2014, Australian Master Tax Guide 2014, 52nd eds., Wolters Kluwer, Sydney Coleman, C 2011, Australian Tax Analysis, 4th eds., Thomson Reuters (Professional) Australia, Sydney Deutsch, R, Freizer, M, Fullerton, I, Hanley, P, Snape, T 2016, Australian tax handbook 9th eds., Thomson Reuters, Pymont Gilders, F, Taylor, J, Walpole, M, Burton, M. 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