Censorship of the Arts in Singapore - 1474 Words

What is the right balance to strike between freedom of and restrictions upon artistic expression? The commonly accepted definition of censorship- that certain texts, images, or films should be banned. The Longman’s English Dictionary defines censorship as to examine books, films, letters etc, to remove anything that is considered offensive, morally harmful, or politically dangerous. Narrowing down the definition to cover The Arts scene in Singapore, the question beckons should anyone have the power to place restrictions on an individual’s freedom of expression? One might liken that tying a gag over someone’s mouth! In a recent dialogue with Minister Mentor Lee (Friday, October 5th, 2007 – Singapore: From Arts to censorship), students†¦show more content†¦Lastly, we should note that people are not being forced to view artwork at gunpoint. Every member of the public has the right to avert their eyes not look at art that offends them. Similarly, they can refrain from entering a gallery with an exhibition of offensive works. The risks of stifling free expression far outweigh the potential for unacceptable material. Content which we consider perfectly acceptable today would have been regarded as taboo 50 years ago. In the report of the Censorship Review Committee of 2003, it was noted that the report was kept relevant against the backdrop of our social evolution and changing global landscape while understanding the need to fan the creative flames of the new generation and to accommodate the diversity of views. The social â€Å"glue† that bonds our society was not to be compromised, namely Singapore’s core values, identity, shared memories, religious and racial harmony. But the question one has to ask would be, are these changes coming fast enough to cope with the blooming art’s scene here, or is it a tightening noose fighting progress and growth? The report declares that â€Å"censorship is not just about classification, or access control; nor is it simply about liberalisation or tig htening up. Censorship is multi-dimensional, relating media and artistic expression to the social values of community.† (Part IV, 9.0, Conclusion, pg 71) I beg to differ. So does censorship help the artistic cause? Would the general publicShow MoreRelatedThe Censorship Of Singapore ( Mda )1948 Words   |  8 PagesThe practise of censorship - the restriction of ideas, action or image through the control of the media or any other medium of expression. Censorship should be practised sensibly so that it will not restrict the development and expression of new ideas while ensuring that social and political harmony is assured. Censorship plays a vital role in maintaining the morals of its society and creating an economically dynamic, socially cohesive and culturally vibrant nation. (N.A, N.D) The press exert a significantRead MoreNgos And Freedom Of Expression1719 Words   |  7 Pagesthis right shall include freedom to seek, receive and impart information and ideas of all kinds, regardless of frontiers, either orally, in writing or in print, in the form of art, or through any other media of his choice† (UN 1976). This human right is often restricted by states which use mechanisms such as censorship, restrictive media legislation, and the harassment and persecution of journalists or bloggers. Some examples of NGOs that protect the freedom of expression are as follows: †¢ FreedomRead MoreThe Democratic Process Of Southeast Asian Countries1478 Words   |  6 PagesThe democratic process of Southeast Asian countries, such as Malaysia and Singapore, has seen very little significant changes from civil society action. While each of these countries have claimed to be democratic nations, there has been little change in terms of government rule since their independence. These civil society groups are ones that reflect the ideas and values of a group of people, in pursuit of a common goal. The changes that have resulted are in Malaysia and Singapore’s governmentsRead MorePersuasive Essay On Freedom Of Speech800 Words   |  4 PagesFreedom of speech in America is defined by the right to express any opinions without any censorship or restraint. But it isn’t just defined by the words people speak aloud. It’s the actions they take part in to support the words they express. The writing of books and essays, creating artwork, giving sp eeches to grand crowds, voting, protesting. But do all people have the right to speak their mind? Should people be able to speak freely, to express opinions and thoughts, as promised in the United StatesRead MoreGovernments Censoring Internet Content1490 Words   |  6 Pagesor watch what others think is good then we would be fulfilling others wishes but not our own. Hence, it is very important that every citizen has the needed voice to be informed without any limitation. According to, Aukerman 2013, â€Å" Implementing censorship creates technical and social issues, such as over- blocking or false detection, decreased network performance, and freedom of speech.† As a result, if government decides to censor content on the internet then it would create technical difficultiesRead MoreEssay about Freedom of Expression on the Internet3920 Words   |  16 PagesIntroduction This paper addresses whether we should censor or block access to websites with controversial material. It looks at the issue from several sides: The relevant US laws that are in place, how censorship is used at the university and corporate levels, how other countries are attempting censorship, and finally what I feel about the topic. Given all that I have read in preparing this paper, I have come to the conclusion that without a set of globally-accepted rules, we should not be censoringRead MoreGp Essay Mainpoints24643 Words   |  99 PagesGovernment Censorship d. Profit-driven Media e. Advertising f. Private life of public figures g. Celebrity as a role model h. Blame media for our problems i. Power + Responsibility of Media j. Media ethics k. New Media and Democracy 2. Science/Tech a. Science and Ethics b. Government and scientist role in science c. Rely too much on technology? d. Nuclear technology e. Genetic modification f. Right tech for wrong reasons 3. Arts/Culture a. Arts have a futureRead MoreThe Jade Pendant5982 Words   |  24 Pagesparticular, this is most true of the Singapore Short story which was by comparison to other forms of literary expression most prolific during the early years of Singapore s history. This study first provides a brief historical overview of the Singapore Short story written in English after which it examines the development of the genre through its first decade dating from 1978 and subsequently, the next ten years to the present. The Short Story in Singapore Singapore is a cosmopolitan Asian city, uniqueRead MoreEssay on The Efforts to Regulate the Internet5321 Words   |  22 Pagesexpansive intellectual horizon but simultaneously providing easy access to an infinite, virtual Pandoras box† [1]. This paper shall discuss the situations that have raised the need for the Internet regulations, and in particular, Internet content censorship. Then, it shall review the regulatory efforts worldwide, with respect to the local cultures and governmental systems. Also, technological tools for regulating the Internet contents shall be presented. The ethical discussion shall focus on the rightRead MoreThe American Model Of Research Oriented Education1518 Words   |  7 PagesYale surfaced as drivers of this model and both public and private universities adopted the model as well. On a global level, these centers of learning were meant for the upper elite and were largely intended to train Puritan priests in the liberal arts (Thelin, 24-27). As a result, universities in America did little to promote social mobility in the twentieth century, given their focus on wealthy families. This was also true for European higher education that was not accessible to the general public

Stalin s Success And Failures Of Collectivization

Stalin’s launch for collectivization marked the beginning of what was often described as a third Russian Revolution (Davies, 1980). The threat of war in 1927 alongside a grain crisis in 1928 influenced Stalin’s collectivization ideas to turn into actions. This essay will discuss Stalin’s drive for this launch. It will cover both economic and political reasons as well as the effects it had on peasants and the overall Soviet state. The successes and failures of collectivization will be compared in the short-term and long-term. It will also go over whether a different approach would have given better, more efficient results. A statement of why this launch was not necessary will conclude this essay. Following the first signs of a possible threat of war from Britain in the Spring of 1927, the divide between Stalin and Bukharin in the Bolshevik party became more clear. In response to the cease of preexisting relations between the British police and USSR as well as the bomb planted in Leningrad that was traced back to British intelligence, Stalin, without Bukharin’s backing, opted for rapid industrialization. The country was not only at war with the outside world, but also at war with itself (Viola 1999: 21). Stalin responded to these threats with ideas to expand the economy, and improve defence and industry. However, the peasants’ response to war resulted in increased consumption levels, following with a drop in grain marketings (Viola 1999: 21). Stalin accused the peasants ofShow MoreRelatedStalin And The Soviet Union1700 Words   |  7 PagesWhen Joseph Stalin came into power the Soviet Union was a large and under developed country. Mostly agriculture, a high producer of grain but without industry. Only the capital Moscow had started to industrialize but in a very centralized area in small and slow steps. The Russian people had just been through World War 1, two revolutions in 1917, civil war and famine by the time Stalin took th e reigns of the country. All which had massive impacts on the state of the economy. Stalin saw Russia as weakRead MoreCompare and Contrast the Economic Policies of Stalin and Mao.941 Words   |  4 PagesCompare and contrast the economic policies of Stalin and Mao. In Russia and China, both Stalin and Mao emerged as almost god-like leaders despite making their respective countries endure harsh programs of reform all economically, politically and socially. Mao can be seen to have adopted the policies of Stalin, both inspired by the Marxist ideologies of Lenin. Both Stalin and Mao recognized the economic backwardness of their respective countries and wanted to use industrialization and collectivisationRead MoreStalin: Modernising the Ussr2155 Words   |  9 PagesStalin: Modernising the USSR Joseph Stalin is now remembered as one of the most ruthless and powerful dictators of all time. His regime was one of terror and oppression, and resulted in the deaths of millions of Soviets. As a young man, Stalin was involved in the revolutionary movement against the Russian monarchy. In 1904, he met Lenin at the first national Bolshevik conference in Finland before becoming the delegate to the Social Democratic Party. His job was to gather support for the BolshevikRead MoreTo What Extent Was Stalin‚Äà ´s Collectivization Successful?3096 Words   |  13 PagesPlan of investigation This investigation seeks to evaluate the extend of the success of Stalin’s collectivization in Russia during 1928 and 1940.Collectivization was one of the most important economic policies introduced in Russia because it can be described and evaluated from different angles, economic growth on the one hand,and the social cost of the policy,on the other. The main body of this investigation outlines Stalin’s aims, when and how the policy was implemented and whether it was a successfulRead MoreSoviet Union Case Study1316 Words   |  6 PagesSome underlying failures of the Soviet Union’s five year plans were well hidden from outsiders. The main failure was the forced collectivization of farms throughout the country. The primary issue with collectivization was that if a group failed to meet a quota set out by the government they would not be provided with adequate means to survive. The government barely provide enough for those who achieve the unrealistic quotas set o ut by them so failing to hit said quota would essentially cause forRead More Comparing Dictators Adolf Hitler versus Benito Mussolini versus Joseph Stalin1660 Words   |  7 PagesThis essay will compare the three leaders who are famous for their dictatorship and totalitarianism during the 30s decade-Adolf Hitler, Benito Mussolini and Joseph Stalin. Totalitarianism is when a government gains absolute and total control over the country, including the freedom of thought and will as well as the citizen?s lifestyle, no other political parties are allowed and has the concept where the country is most important. The difference and similarity between their ideology, usage of propagandaRead MorePolitical Ideologies And Social Methods2623 Words   |  11 Pagestotalitarian control of the state by a leader, or a small leadership group. Through a totalitarian approach Stalin controlled all aspects of life in Russia. He controlled the output of artists, musicians, and ideas in general, collec tivized the economy so it was state controlled, created a persona of himself and used the Great Terror as a way to ensure he would have no opposition. This is how Stalin remodeled the Soviet State successfully into a stronger nation, in his eyes, where the stats influencedRead MoreThe Year Plan By Joseph Stalin1818 Words   |  8 Pageseconomic goals created by Joseph Stalin in 1928 and was based on his policy of socialism. Stalin was alive for only 3 full 5 year plans. The first plan was made in 1928-1932 (considered to officially end later in 1932). One reason for the collectivisation of the Soviet agriculture was the number of industrial workers for the new factories. They also believed in that it would increase crop fields and help fund programs. In years of agricultural collectivization reforms would disrupt the Soviet foodRead MoreTo What Extent Was Josef Stalin’s Employment of Collectivisation a Successful Endeavour for the Soviet Economy?2100 Words   |  9 PagesPlan of the investigation: This investigation analyses the successes and failures of collectivisation in the Soviet Union, specifically looking at the impact it had on the peasants of Russia and whether it aided in satisfying the Soviet Union’s economic needs. In order to assess the extent to which collectivisation was a success, this investigation examines and evaluates the first few years of collectivisation, assessing collectivisation’s impact on the economy of the Soviet Union and the peopleRead MoreJoseph Stalin : A Leader Of The Soviet Union1561 Words   |  7 PagesSonny Lee S. Martinez English IV 4th Hour April 1, 2016 Joseph Stalin From the start of World War II in 1939, until the year of 1953, Joseph Stalin was the leader of the Soviet Union. Hitler, who was a ruthless leader of Nazi Germany from 1934-1945. He initiated WWII and oversaw fascist policies that resulted in millions of deaths ( Adolf Hitler Biography 2016). Stalin and Hitler were the two brutal leaders during this time period and the both of them took many lives and caused fear all across

Alaska-Does Its Oil Save our Nation Free Essays

A territory is a large extent of land that belongs, or is under the jurisdiction of a certain government. It can also refer to a piece of land that is at a distance from the parent country or from the government itself (www.brainyquote. We will write a custom essay sample on Alaska-Does Its Oil Save our Nation or any similar topic only for you Order Now com, 2008). The certain places called territory are important to the groups of people that inhabit them due to several reasons. It is because territory means power and its role in securing nationhood, security and prosperity is a key for their survival (City, 2008). The concept of territory can be linked to ethnic races, nation, and states. Ethnic territories are only available to a certain race of people also known as tribes, and its primary importance to them is for the preservation of their culture and the value of the land that they inherited from their ancestors. Territories in terms of nation are those that are available for different races of different countries, and its primary importance is for security and in terms of the natural sources that are located within their territory. Â  Lastly, territories between states refers to those area within the same country but having different jurisdiction, and its primary importance is for the specific types of rules and regulations being bound their culture, that are being implemented for these certain localities. The competing use of territories can result to different challenges and conflicts. There have been many records of these territorial conflicts and some specific examples will be presented in this paper. An example of conflict between territories is the conflict between Russians and British. The conflict resulted when Russia proclaimed their ownership of a certain part of the Artic. This caused turmoil because it was Britain to first lodge a territorial claim over Artic in 1908. This conflict also involved other nations who are preventing other countries for the occupancy of the Artic. The major cause of this conflict is the huge oil and other mineral sources that are believed to be lying beneath the Artic (Stewart, 2007). Another conflict over territory is the oil drilling issue between America and Alaska. President George W. Bush is promoting the tapping of the Northeast Alaskan Oil in order to support America’s increasing demand for energy supply. However, a state territorial conflict between America and some inhabitants of Alaska arises arises. This is mainly due to the issue that the oil that can be obtained from Alaskan deposits will not be sufficient enough to pay for the potential environmental damage that can result from oil spills and oil drilling activities (www.govspot.com, 2008). Lastly, another example of conflict for territory is that of the Chaco War. This war was the result of territorial conflict between Bolivia and Paraguay due to the expansion activities of both parties for them to gain better hold of the Paraguay River, also known as Chaco Boreal. The route of Paraguay River is thought by the Bolivians to contain large oil deposits and it may be their primary reason for desiring to get a hold of its territory. The net result of this territorial conflict was a cease fire in 1935 and three parts of the region was given to Paraguay as declared by a truce that was signed to end the conflict between Bolivia and Paraguay (Lindsay, n.d). From the cases of territorial conflicts and challenges presented in this paper, it can be concluded that territorial grabbing is rampant all around the world, and is due mainly to arising interests in resources and land ownership. Works Cited City, Jersey. (2008). The Importance of Territory. Retrieved April 12, 2008 from http://nandakumarchandran.sulekha.com/blog/post/2008/03/the-importance-of-territory.htm Lindsay, Ryan. (n.d.). The Chaco War. Retrieved April 14, 2008 from http://www.american.edu/ted/ice/chaco.htm Stewart, Graham. (2007). A Bitterly Cold War Over a Frozen Territory. Retrieved April 14, 2008 fromhttp://www.timesonline.co.uk/tol/comment/columnists/graham_stewart/article2195749.ece www.brainyquote.com. (2008). Territory. Retrieved April 12, 2008 from http://www.brainyquote.com/words/te/territory229138.html www.govspot.com. (2008). Alaska Oil Drilling. Retrieved April 14, 2008 from http://www.govspot.com/issues/anwr.htm How to cite Alaska-Does Its Oil Save our Nation, Papers

Financial Year Periods of Month Beginning

Question: Describe about the Financial Year for the Periods of Month Beginning. Answer: 1. 2014/15 Income year A financial year is a period of 12 months beginning 1st July every year (ss 4-1(1) and 995-1 ITAA97). The 2014/15 financial year started on 1st July 2014 to 30th June 2015. It is notable that you physically spent some days in Australia on this year. Therefore you will be submitted to the test of residency for the financial year 2014/15. There are four residency tests applied by the commissioner of tax to establish if a taxpayer is liable to income tax for a financial year or not. These tests are 183-day test, domicile, ordinary concept and superannuation test. The commissioner of tax has to satisfy only one out of these four tests to be declared as a residence of Australia and hence liable to income tax for the financial year. The above tests are discussed in this paper in depth to establish that you are not liable to income tax as a foreign residence in Australia for the financial year 2014/15. To begin with, it on record that you were physically present in the Australia for only 89 days during 2014/15 financial year and the rest were spent in England. You arrived on 1st February and left on 28th same month in the year 2015. Afterwards you came back on 1st may and stayed up to the end of 2014/15 financial year. This was as results of unavoidable tours back home to take care of your sick mother. The commissioner of tax will be satisfied that you dont qualify to be a residence of Australia for 2014/15 financial year under this 183 days test. Second, is the reside test that is based on the ordinary concepts to establish residence of an individual. It involves behavioural check on purpose of presence, location and maintenance of assets, employment or business ties and lastly social and living arrangements. It is notable that you had no other intention or living arrangements on the 2014/15 financial year. You were in Australia purposely for a job contract that you had been offered by an US based company for two year. It can be urged that you spared some of your furniture items that were valuable intending to use them on return. This shows that you had no intentions of extending your presence in Australia behold your contractual job. Furthermore, you didnt have any social ties that can be used to prove otherwise. In addition, you had no assets in Australia that can be used to show that you were planning to make Australia your abode. Therefore, the Commissioner of tax will not be able to sufficiently demonstrate routine or co ntinuity of behavior to prove the reside test. Thirdly is the domicile test which is meant to establish if an individual has his domicile in Australia. According to Domicile Act 1982 considerations of origin at birth and choice of a taxpayer to make Australia his or her domicile are considered in determining this test. This is applicable to Australians moving and working overseas and therefore not applicable to you as a foreigner who is an England nationalist by birth and choice till 30th June 2015. Lastly is the superannuation test that applies to commonwealth superannuation funds. Since you are not under any superannuation funds, you dont qualify to this category of test by default. In conclusion, am convinced behold doubts that you are not liable for income tax in Australia for the 2014/15 financial year. Haven stayed in Australia for only 89 days in a financial year cannot come closer to an individual being a residence under 183 days test. The domicile test is not applicable too to your case because you spent a very short period of time in Australia to make decisions on whether to make Australia a domicile or not. It is also impossible for the commissioner of tax to understand your behavioural traits during this financial year because of the short period of time that you spent in the country. So, the ordinary concepts test will not be applicable too .And the last superannuation test is not applicable to you since you arent a civil servant of a Commonwealth or under superannuation funds. It worth noted that out of the four tests for residency in Australia, there is non that will declare you residence of Australia for the 2014/15 financial year. Therefore, there is enough evidence to prove that you dont qualify to be an Australian residence for the 2014/15 financial year. 2015/16 Income year The 2015/16 financial year started on 1st July 2015 to 30th June 2016. It in records that you arrived in Australia last financial year after which you went back to London under unavoidable circumstances and back to Australia. Several other activities occurred during this financial year and will need to be put into context. Therefore, the scenario will need an in depth analysis to sufficiently prove or disapprove residency test in this financial year. The residency test will comprise 183 days test, residency test, domicile test and superannuation test. By observing the 183 days test, it happens that you spent exactly 183 days in Australia for the 2015/16 income year. You were in Australia on the first three and half months in the beginning of the financial year i.e. July, August, September and October. Then you flied back to London for six months. You came back to Australia on mid April 2016 till the end of the financial year on 30th June 2016. Following this account, you are not liable to income tax since the Act requires more than 183 days for an individual to be considered a residence of Australia in a specified year. Resides test uses ordinary concepts to establish if an individual is a residence for taxation in a specified financial year. This test will consider family or employment or business ties, purpose or intention of presence, location and maintenance of an asset and lastly the social and living arrangements by an individual while in Australia (Tax Ruling 98/17). It in records that you were in Australia for 183 days of 2015/16 financial year and the other half of the year in London elapsing sufficient time for the commissioner of tax to account on your stay. On August 2015, you bought a house in Sydney. You got married on 1st September creating a family tie and living arrangements in Australia. Being in married to Romeo, you changed your intentions and purpose of presence in the country. You also disclosed your love and will to stay in Australia indefinitely. Following these accounts, Commissioner of tax will be able to show that you created social and living arrangement, acquired assets, got family ties and your intentions to stay in Australia indefinitely. Therefore, he will be able to sufficiently demonstrate that you be considered a residence of Australia for the 2015/16 income year under resides test. The domicile test will be undertaken by Commissioner of tax to establish that though you moved oversees, you had abode in Australia. You got married to Romeo who is a permanent residence of Sydney and your intentions to stay in Australia indefinitely and being overseas didnt change your choice for Australia as your domicile. Since you were not planning to get another permanent home overseas, the Commissioner of tax will be able to satisfy that though you have been outside the country, you have not changed your domicile in Australia. The fourth and final test will be superannuation test which is not applicable to your case. You are in Australia as an employee contracted by a private company and therefore not related to commonwealth superannuation fund. In conclusion, it my pleasure to inform you that you will be liable to income tax in Australia for the 2015/16 financial year. This is because; the commissioner of tax will have sufficient evidence to demonstrate that you passed ordinary concepts test and domicile test. Though the commissioner will not be able to satisfy the other two tests, it stipulated in the Act that only one out of the four tests has to be established for the individual to be liable for tax in the concluded financial year. Therefore, you will be treated as a residence of Australia and be required to pay all your tax liabilities without failure. 2. Prime cost method Items declining in value; Stove $900 = 37.5 Hot water services $2000 = 83.3 Carpets $3500 =175 Furniture and fittings $5000 =187.5 Management commission; 5%$13900=$ 695 Rental property Statement For the year ended 30th June 2016 Gross Income $13,900 Deductions on Repair General repairs and maintenance $6000 Fixing broken front door $1000 Total Deductions on Repair $7000 Expenses Depreciation Stove $37.5 Hot water Service $83.3 Carpets $175 urniture and fittings $187.5 Management commission $695 Total expenses 1178.3 Taxable income $5721.7 2(b) Gross rent received for the current financial year is a very essential component to declare. Rent is referred to as a payment in exchange of use of someone else property for a specified agreed amount of time .It is an ordinary income (Adelaide Fruit and Produce Exchange Co v FCT ,1932). George has to show the Commissioner of tax the total amount received from the rental property. It is from this component that assessable income is calculated. George received $13900 for the whole year as the rental income. It is mandatory for George to disclose total income received because it the first step for taxable income computation. General repairs and maintenance are specific deductions that are included in the statement of rental property. These repairs have provisions in the income tax legislation and the taxpayer is offered a deduction for the cost incurred to repair an income generating capital. The expenses incurred were meant to restore the rental house functionality and therefore qualifies for deduction. These general repairs and maintenances were carried out in the course of a business that was income generating (s25-10). George incurred $1200 on general repairs and maintenance on his rental property and this amount is subject to deduction from the taxable income. Replacement of damaged fibro roof with long lasting color bond has been excluded in the statement of rental property. Replacing fibro roof involves replacement of the whole asset (roof) with another type of roof that is long lasting (color bond).This color bond roof is a capital expense and not deductable as stipulated in the Act (s25-10(3). Replacing with new longer lasting color bond improved the house surpassing the original roof (FCT v Western Suburbs Cinemas Ltd, 1952). George incurred $15000 on replacing damaged roof with a better color bond roof that is more durable. He is not entitled to repair deductions in this case because the expense will be deemed as a capital expense. The interpretation of the precedent FCT v Western Suburbs Cinemas Ltd(1952), placed into context that a repair should restore a defect by use of existing materials into functionality and not acquiring new items. New furniture and fittings are also excluded in the statement of rental property. According to section 25-10, these items are categorized as capital expense because they improve the facilities of the house. The new furniture enhanced the character of the property offering advancement to the existing property. George acquired new furniture and fitting for his rental house at $1200. This amount is a capital expense that he used to improve the rental property. This is not deductable from the assessable income. The act of repainting the front fence is not a repair expense and has been excluded in the statement of the rental property. Repainting is done to improve the existing paint of the wooden pickets to make them look better. The existing paint has no defect to be repainted but it the choice of George for the repainting to be carried out. For an item to be included for repair reduction, the property must be in need of restoration or have defects that require remedy for the property to work properly. George incurred $2500 to carry out repainting of the front fence. This amount is not recognized as deductible repairs because it meant to improve the property (s 25-10(3). Therefore it falls under category of capital expenditure on repairs. Fixing the broken door has been included in the list of items that will have repair deductions. The act of fixing involves remedy action to correct defects for the full functionality of the item. The door need to be fixed for the property to operate (Case J47(1958) . Therefore, fixing the door is a repair expense and will be deductable to the tax payers assessable income. George incurred $1000 to fix the broken door that was damaged. This amount is deductible from the assessable income because it is used to remedy the defects of an income generating property by restoring functionality Depreciation of assets has been included in the statement of rental property. Depreciation is a capital allowance deductible for the capital expenditure. The depreciating assets in the statement are stove, carpets, hot water service, furniture and fittings. These items have a limited effective life and do decline in value from the time they start to be used (s 40-30(1)). The declining value of the items in the above statement has been determined through prime method .When choosing a method of declining value of an item; caution has to be taken to avoid changing a method once it has been chosen or overstating base value because it can lead to fine if the commissioner of tax finds out (s 40-130). For instance, the use of furniture for one year will decline in value from the initial value due to tear and wear. Therefore it held that a taxpayer can claim deductions equal to depreciated value. For example, George will claim $175 for carpets while filling returns for the rental property. G eorge will also be offered deductions for capital allowances as follows; stove $37.5, hot water service $83.3, carpets $175, furniture and fittings $187.5. The management commission has been included in the statement of rental property as an expense. This commission represents the operation cost of running the rental property for the year. George is entitled to deduction of operating expense since taxable income is made up of net inflows of an investment. He has incurred $ 695 to pay the Honest Chris Real Estate for managing the property for the whole year. However, this amount is deducted from the taxable income. And finally is the taxable income. This is the amount that is subjected to the tax scale to obtain the tax payable by an individual or a business. It obtained by subtracting all the capital allowances and the expenses incurred in the financial year from the income received. George has a taxable income of $5721.7 after being allowanced capital deductions in form of depreciations and expenses he incurred in the financial year. This amount ($5721.7) will be subjected to the tax scale to realize Georges tax liability for the year. References Federal Court of Australia, Queensland District Registry: Jupiters Ltd v. Deputy Commissioner of Taxation. (2002). Gaming Law Review, 6(6), 571-576. Ford, H. (1959). Taxation in Australia. The American Journal Of Comparative Law, 8(2), 238. Haratsis, B. (1982). Property taxation in Australia. [Cambridge, Mass.]: Lincoln Institute of Land Policy. Gaudet, G. Lasserre, P. (1986). Capital income taxation, depletion allowances, and nonrenewable resource extraction. Journal Of Public Economics, 29(2), 241-253 McDonald, R. Western Australia 2007 Convention papers. Passant, J. Income Tax in Australia: From Appearance to Reality. SSRN Electronic Journal. https://dx.doi.org/10.2139/ssrn.2365726 Lehmann, G. Coleman, C. (1989). Taxation law in Australia. Sydney: Butterworths. Raad, C. Alpert, H. (1993). Essays on international taxation. Deventer: Kluwer Law and Taxation Publishers. Economic Rent and Taxation - A Lawyer's Guide. SSRN Electronic Journal. https://dx.doi.org/10.2139/ssrn.1987571 Parsons, R. (1985). Income taxation in Australia. Sydney: Law Book Co. Yates, J. (1994). IMPUTED RENT AND INCOME DISTRIBUTION. Rev Income Wealth, 40(1), 43-66. Law shipping Co Ltd v Inland Revenue Commissioner (1923). FCT v Western Suburbs Cinemas Ltd (1952) Guide to depreciation. (1996). Canberra. W Thomas Co Pty Ltd v FCT (1965) Mills, S. (1925). Taxation in Australia. London: Macmillan and Co. Australian income tax legislation 2011. (2011). North Ryde, N.S.W: CCH Australia. Prince, J. B. (2013). Tax for Australians for dummies: 2012-13 edition. Milton, Qld: Wiley Pub. Australia Pty Ltd.