Family run business Wyncraft Essay Example for Free

Family run business Wyncraft Essay As a Family run business Wyncraft produces high quality decorative home wear, ranging from mainly wooden products as well as high quality pottery, decorative metals and table decorations. Wyncraft will produce these quality products by using wood from only sustainable Norwegian Forests to maintain the future of the business and the environment from which the products naturally and originally derive from. Objectives: Staff levels of Wyncraft Wyncraft operates with different levels including: Technical the practical job roles involved with production of goods, staff perform tasks set out by manager and supervisors etc. Workforce are usually without authority and controlled by managerial and community level staff. Staff at this level- * Jack in addition to one full-time and one part-time member of staff in the sanding and varnishing department * Fred, Albert (Tub) and JR (John Roberts) are hands on in the cutting department and 8 full-time production staff, * Despatch employees 3 full time staff and one driver Graham * Part-timers and home workers assembly assistance * Assistant/secretary Jean Hudson, * Yvonne human resources role, * Harry sales, personnel as well as the books Managerial the technical level interrelates with the managerial level, which is concerned with the co-ordination and integration of work at the technical level. Generally supervisors/managers, the main role is to outline the specific requirements to the technical level form the community level. Other roles include dealing with customers, clients and suppliers. Staff at this level * Harry manages and oversees all operations of the company providing him with high responsibility and authority. * Jack manages the sanding/varnishing department * JR oversees the production department Community the board of directors, this level makes decisions of how the company is to be run by the other interrelated levels. They are responsible for the operation of the organisation as a whole they have authority to provide regulations/requirements in which the rest of the organisation must comply with. In addition this level interrelates with the managerial level to inform of such procedures. Staff at this level * Harry * Jack * Albert * Fred All the brothers above are the owners/directors of Wyncraft where as Harry has more of a managing director role. Although the brothers are at the community level they do operate in the technical level and most operate in the managerial level too. The three levels community, technical and managerial can be represented in a diagram to show the interdependence and authority levels. The diagram highlights the fact that each level could not survive without the other levels. Wyncraft Memorandum To: Harry Roberts From: Ryan Johnson Date: 5/12/04 Re: The importance of good organisational structure Although there are many factors and constraints, which can affect a company structure there is a need to establish a framework of order and system of command by which the work to be undertaken is accomplished successfully. This implies that attention be given to the design and implementation of the company structure. Structure can make or break an organisations (Mullins 2002 p.536) Organisations are groups of people brought together for a specific purpose, for this to be achieved successfully people need to be organised within the best possible structure. (Mullins 2002) In relation to Wyncraft it is necessary to organise and formalise the company into a structure in order to expand successfully and attract and recruit new staff. Good organisational structure can be a means of dividing responsibilities and tasks equally and fairly amongst executives to ensure a simple, effective and functional process for Wyncraft. At present it would appear that Harry Roberts has a higher responsibility level than his co-owners, it can cause pressure for one person to have the majority share in responsibility. It is not good for the company or Harry to oversee all departments and company functions, the role should be shared to ensure that quality is being produced within Wyncraft. If there were shared roles in high responsibility tasks then this could guarantee service and production are of an acceptable standard for Wyncraft. Furthermore specialist staff within managerial department roles could provide Wyncraft with higher standards and production leaving the executives more time to concentrate on further selling and expansion. Wyncraft Proposed Organisation Chart There are many possible structures for organisations to use when considering producing an organisational chart, function, area, process, product and customer. * Function most common structure used, involving the company being split up into departments or specialisations. * Area used by large national or multinational businesses, the concept being that co-ordination is implemented from Head Office to ensure that efforts are not duplicated when different locations carry out similar activities. * Process this is used when requirements for different skills are needed, for example when product is manufactured it passes through several stages requiring different skills for the stages of the process. * Product This is used in large organisations or for companies that have wide product ranges. * Customer this is used when a business has different types of customers who need different and specialised treatment or modified service or products. Most organisations will structure themselves in a way that a variety of structure options are used, different departments could be structured using a different format. In relation to Wyncraft it is appropriate to consider using chart structures that are relevant to its production and process. Although all options should be considered I propose that Process and Function are more practical in terms of Wyncraft. Looking at the above descriptions of structure options Product, customer and area can be ruled out, this is due to the size of the company being relatively small in comparison to large multinational companies and the product range generally quite limited. It is important to remember the main function of the company: production of environmentally friendly quality home wear, which leads on to the need for clear process and function management. Read more:Â  Family Run Business Proposed Process chart for Wyncraft: How Wyncrafts product is manufactured requires different departments/functions with different skills etc. The diagram above illustrates the process in which the product is made which highlights the need for a clear functional process. With a sufficient functional chart or structure then the process above can be implemented. Departments such as personnel are necessary to be part of the company but are not necessarily part of the process involved in the production of the product. Therefore although personnel and marketing etc. need to be considered a separate structure chart is not necessary at this stage. Proposed function chart for Wyncraft: Organisation Functions An organisation consists of departments they usually take the following format: * Personnel the function of Personnel is typically to control recruitment, provide staff training, promote legal and safety requirements and create policies and procedures. In relation to Wyncraft personnel Yvonne manages issues and although she does not work full time for the company she takes a leading role in this department. Harry oversees this department and manages this role if necessary to cover any period of time Yvonne is not present. Being a company that only employs 48 people many of the typical functions of a Personnel department are not carried out. The kind of issues Yvonne would deal with within Wyncraft would be the less formal and personal aspects of Personnel for example staff absence etc. * Production typically the function of the production department includes manufacturing the product, establishes priority order for consumer demand, works within standards and budgets and maintains flow of production. In relation to Wyncraft the main focus for the company is production, the list above does reflect the function of this department in Wyncraft well. The production department is responsible for cutting; shaping, drilling and preparing all the wood used in the production of their home wear products. They are heavily reliant on machinery and control machinery maintenance and must adhere to safe practice as well as storing and controlling materials. * Sales typically this department sells the product and continually looks to expand and increase sales for the company. In relation to Wyncraft Harry mostly undertakes this role and concentrates on targeting major department stores and smaller (high quality) independent china/gift stores. Sales for Wyncraft is different to most organisations as selling direct to customers would actually most likely loose custom for the company. Sales for Wyncraft are expanding overseas due to the success of their web page; the main function of this department now is to concentrate on expansion overseas to supplying to the major department stores. * Marketing generally consists of establishing consumer demand, promotes the product, examines the market and conducts market research. In relation to Wyncraft it seems apparent that there is no actual department for this function. Harry oversees this role and perhaps as part of his sales he also implements some form of marketing, however as Wyncraft is a small company it is realistic that there is no specific marketing department. Strong client relationships with major department stores could provide Harry with enough knowledge on consumer demand and market research etc. * Finance this department deals with all monetary aspects of the company. Typical roles include, balancing accounts, planning and expenditure, wage and salary administration and account management. In relation to Wyncraft Yvonne is responsible for wages and accounts Harry takes control of the company accounts, all companies no matter what size need to manage their accounts and obviously pay their staff. Wyncraft does not have a specific finance department due to the small size of the company. * Purchasing this department would generally be in charge of buying in materials required for production. In relation to Wyncraft all wood is bought from sustainable Norwegian Forests and quantities are provided from the production department, the product range for Wyncraft is small and therefore no specific department is required to buy repeat materials. * Research and Development this department usually provides improvement for production methods and processes through research, identifies new technology and researches new products. In relation to Wyncraft there is no research and development department although progress has been made on the technological aspect with the implementation of the successful web page. Interdependence between these departments can vary between companies in the case of Wyncraft where not many specific departments exist then it could be assumed that the dependence occurs without recognition. The finance department will provide obvious constraints to all departments because without funding they cannot function. The main function of Wyncraft is obviously production and without this the other functions would have no purpose. Sales department is reliant upon production and vice versa because without demand production is pointless and without production sales are not attainable. Relationships within Wyncraft: = Line relationship = Functional relationship = Staff relationship = Lateral relationship Staff can operate with more than one relationship an example of this is Harry who operates in a staff relationship with his secretary, a line relationship with JR and Jack Roberts and also a lateral relationship with many of the other members of staff.

The 1920’s: a time of autonomy and responsibility Essay -- Essays Pape

The 1920’s: a time of autonomy and responsibility The twentieth century is coming to a close and it has been a time of sorrow, innovation, and progress. The decades have come and gone and with events like the civil rights movement, the world wars, and the roaring twenties this century will be one that is definitely remembered. All of these events questioned peoples values, especially the values of autonomy and responsibility. The event that is to be looked at on this page is the roaring twenties and how the governments and citizens actions reflected these values in both positive and negative ways. The areas of socialness, literature, The Mafia, prohibition, the government, and the economy are all areas that will be focused on to demonstrate these positive and negative reflections. The group members individually looked at these areas and put together information on the actions of the people in these areas and if they were autonomous, responsible, or both. The first area that will be discussed on this page is the social aspects of the 1920’s. Jen Manno specifically chose the areas of music, theater, youth, and the flappers for her concentration. The social aspects of the 1920’s strongly support autonomy and the ability to make your own decisions. The youth were governed by themselves and the "in" thing was to be independent and expressing your own personal attitudes. In the social realm, no one cared about being responsible, all they wanted to do was have fun and do whatever they had to do in order to achieve that. The second area that will be displayed on this page is the literature of the twenties. Liz Sobieski will reflect on George S. Schuler and his play "The Yellow Peril," "The Great Gatsby,"... ... this behavior and questions. If there ever was a conflict between autonomy and responsibility, it came during Prohibition. The whole idea of this period was the illegal shipping, buying, and drinking of alcohol, which reflects many's definition of responsibility and right and wrong. Theodore Roosevelt brought about the Square Deal and fought for what he thought was right therefore, displaying his ability to act responsible. The final topic that we discussed was the economy of the twenties and many invested in the stock market. Many thought that buying stock was there responsibility and the right thing to do however, peoples overconfidence in the reliability of the stock market caused many to lose many material things. The activities of the Twenties are full of right and wrong and through the explanation of the writers of this page that is brought out and proved.

Assess the Strengths and Weaknesses of Weimar Germany

Assess the strengths and weaknesses of Weimar Germany between 1919 and 1932 IB History HL 28. 12. 2011 Plan Intro: * Historical background of Weimar Republic * Thesis statement (Draw comparisons between strengths and weaknesses, assess their importance and conclude which was the most important) Body: * Compare/Contrast * Attempt at democracy supported internationally vs. German hatred of Treaty of Versailles * Revolution started by the people vs. Right-wing tendencies of elite and army * Strong political parties already in place vs.Weaknesses of proportional representation * Strengths of responsible use of Article 48 vs. Dangers of misuse of Article 48 Conclusion: * Give short summary of all * Which was the most important? * none, all equally important * Refer back to thesis statement ___________________________________________________________________________ Essay In late 1918, early 1919, Germany was faced with the great fate to become a democratic state stemming from a tyrannical monarchy under the Kaiser. Said monarchy had been overthrown by a revolution by the people and now the government was about to turn into a democracy.This democracy, later to be known as the Weimar Republic, was faced with perils on all sides in many situations, overcoming them by virtue of its strengths and lasting until 1932 when the exploitation of its weaknesses ended its reign as a democracy, turning it back into a tyranny under a single man. This essay will assess the strengths and weaknesses of Weimar Germany, draw comparisons between them and determine which was the most important in its rise, flourish and eventual fall. The Weimar Republic was the first attempt at true, constitutional democracy in Germany.Throughout its history, Germany had only been led by autocratic rule, from the Holy Roman Empire of the German Nation (the First Reich), through the divided monarchy (Prussia, Austria, Bavaria as independent kingdoms), till the Bismarck Era (the Second Reich). When the idea of revolution and democracy, a government for and by the people, spread through Germany and the Kaiser abdicated in the wake of the German Revolution of 1918, other democratic governments like the USA and the UK saw it as a great step in the right and wanted to support it.France, as the third internationally prominent democracy, was not so optimistic towards the idea of a strong German state even if democratic. Had the US and the UK been unrelenting in their support for the German democratic government, Weimar Germany may have lasted longer than it did. As it was, while the international support from prominent powers boosted the Weimar Republic's standing internationally and brought it some support in Germany, the allies' caution in this matter and hence their harsh treatment of Germany in the Treaty of Versailles in fact contributed more to the downfall of Germany than its first success.In fact, the Weimar Republic was seen, and still today is seen, as having been born from the Tr eaty of Versailles. This fact made the democratic system extremely unpopular in the eyes of the German people as the Treaty was seen as a diktat by the allies against Germany and the political leaders of Germany that signed the Treaty, i. e. the political forefathers of Weimar Germany, were regarded as criminals by some Germans. This inherent hatred was a severe weakness of the Weimar Republic and was one of the major factors responsible for its downfall.The German Revolution of 1918 was orchestrated, executed and accredited to the people of Germany. Its importance in the rise of the Weimar Republic clearly signalises that the new democratic government had the full backing of the working class which, at this time, made up the majority of the voting public in Germany. This fundamental backing from the majority of German voters meant that a democratic system could function and this initial support from the people was one of the major strengths of the Republic.A nation, however, does n ot exist without an elite and the elite in Weimar Germany were extremely discontent with then change in political system. The elite in Germany in 1919 were a group that had profited well under a monarchy and many of their income systems would be destroyed under a democratic government that would put the common man before them. In between the bourgeoisie, high-standing army officers saw the political leaders of Weimar Germany as criminals for signing the Treaty of Versailles which effectively destroyed German military power.This distrust and hate from the elite towards Weimar Germany was a fundamental weakness as it led to the political intrigue in later years when figures like Schleicher and von Pappen manipulated the system to their needs, leading to the downfall of Weimar Germany. Had there not been such distrust and hate, Weimar Germany may never have fallen, showing it as a grave weakness of the system. When the Revolution came and the Republic was declared in Germany, there wer e clear political parties that formed.This was a significant strength of the Weimar Republic as there was not much time needed to form political parties with clear goals as these had already been formed in the Reichstag of the Second Reich. This decisive democratic action enabled the new government to form quickly and immediately show a face of democracy with the elections soon after. These elections, however, revealed the weakness of the newly introduced system of proportional representation as the Reichstag was over-run with representatives from countless parties that all needed a seat.This system severely slowed down all decisions in the Reichstag and so frustrated the public. This was hence a major weakness as it compromised the decision-making ability of the German government and made the public lose hope in the system. This weakness also directly contributed to the downfall of the Weimar Republic as the public's displeasure at the ineffectiveness of the system made them look t owards a stronger leader like Hitler for order.In the Weimar Constitution, Article 48 enabled the President to assume dictatorial power in times of emergency to â€Å"protect† the Republic. Used responsibly, this article was an effective if morally questionable mechanism to prevent coups and keep the democratic government in power in Weimar Germany. This was done under President Ebert in the early times of the Republic as the Spartacist Uprising, the Kapp Putsch and the Socialist takeover of Bavaria threatened democracy's power. The article could, however, also be misused with grave consequences.As the only thing stopping the President from dictatorial rule under Article 48 was the Reichstag and the President could dissolve the Reichstag, there was really nothing stopping the President from dictatorship except his own self-restraint. Said self-restraint was apparently not present in President Hindenburg as he blatantly abused article 48 in his time eventually leading up to th e fall of the Weimar Republic, showing that this article was also a great weakness of the Weimar Republic.From above, we have seen the many weaknesses and strengths of the Weimar Republic and how each played their little role in the rise, prospering and the fall of Weimar Germany. The remaining question would now be, so which was the most important? To this there can be no answer. Each of these factors contributed their own little part to the Weimar Republic and its fall. Had they not all been, the Republic may have fallen directly after its conception, or might still stand today, we cannot know.There is no telling what would have happened had one weakness been completely replaced by a strength or vice versa. The facts remain that each contributed their part to the face of modern history today. Bibliography Benz, Wolgang. A Concise History of the Third Reich, translated by Thomas Dunlap. London, England: University of California Press, Ltd. , 2006. John Hite, Chris Hinton. Weimar & Nazi Germany. London, UK: Hachette Livre, 2000.

Lord Of The Flies By William Golding - 1448 Words

Almost everyone knows someone who appears to have grown up without rules or authority figures in his or her life. This person may often act like he or she is better than everyone else. To everyone else, though, this person does not seem to be as civilized as the rest of society. He or she is often rude and inconsiderate and are very mean to others. This happens when no one ever tells the person what he or she is doing is wrong. In William Golding’s novel Lord of the Flies, something very similar happens. Young boys have no rules set by an authority figure, and this causes them to decide that they have to make the rules themselves. When some of the boys start to rebel against the rules, the island spirals into a hysteria of savagery.†¦show more content†¦This is shown when Roger is throwing rocks near Henry while Henry is in the water. The narrator shows how Roger is considering whether or not to throw the rocks towards Henry. â€Å"Roger did not consider his escape, but looked from the nuts to Henry and back again† (62; ch. 4). Eventually, Roger does start to throw rocks at Henry. When Henry notices it is Roger throwing them, Roger quickly runs and hides behind a tree so that Henry cannot see him (62; ch. 4). This shows the slow decline of civilization and savagery. Roger knew he should not have been throwing the rocks, but he threw the rocks anyway because he wanted to. There was really no other reason than that he enjoyed it. Along with how Roger treats the littluns is how Maurice treats them. When he and Roger come out of the forest and trample the littluns’ sandcastles, Maurice, perhaps accidentally, kicked up some sand into Percival’s eyes (60; ch. 4). The reasoning the narrator gives for Maurice’s reaction is important, though. â€Å"In his other life Maurice had received chastisement for filling a younger eye with sand. Now, though there was no parent to let fall a heavy hand, Maurice still felt the unease of wrong doing† (60; ch. 4). Then Maurice mumbles some excuse as to why he did what he did (60; ch. 4). This interaction between Maurice and the littluns shows that without parents or adult authority figures

Government Administration Final Paper Synopsis On...

Government Administration Final Paper: Synopsis on Government and Student Conducted Meetings Meetings are universally common among people, whether it’s a council, school, club, job, community or government gathering. People assemble in groups to discuss plans for the future, issues, solutions and they also reflect on previous experiences. Although meetings convene for the same purpose, initiating and engaging in a government meeting could be different from sitting in for a local community meeting. The village of Pleasantville’s board meetings with the village’s trustees and mayor is conducted similarly to Pace’s Student Government meetings and the Pace Community meetings, yet each meeting differs by serving their specific and targeted community for their own purpose. The village of Pleasantville conducts public board meetings every second and fourth Monday of each month. On rare occasions, for further discussion on serious issues or concerns of Pleasantvil le, the village board will conduct meetings—like a public hearing—on other weekdays. These meetings are located in the conference room on the second floor of the Pleasantville Police Station building. The village board consists of four trustees—Steven Lord, Mindy Berard, Colleen Griffin Wagner and Joseph Stargiotti—a mayor—Peter Scherer—a village clerk—Judith Weintraub—and the village administrator—Patricia Dwyer. 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Why Is Psychology An Androcentric Discipline - 1733 Words

To what extent is psychology an androcentric discipline? It is well known that psychology is the study of an individual s brain and the way it functions including understanding behaviour, memory, movement and intelligence. Psychology is defined in a really complex way because it touches many different aspects of, not only science, but also social studies. According to Zimbardo (1992), Psychology is formally defined as the scientific study of the behaviour of individuals and their mental processes. In psychology, the study and research of androcentric is very important because it is based on the understanding of the differences between males and females. Androcentric relates to psychology through the analysis of the study of an individual masculine s behaviour. Androcentric is only one of the many biases that exist in psychology. It focuses on the way men view females and the world. To start with, androcentric was born when women started demanding more rights for power because of the fact that they did not have many rights. It is one of the many different types of biases along with ethnocentrism, racism, biases from methodology, heterosexism, ageism and classicism. An androcentric man treats women in a very inferior way. Men are considered to be more confident than women, but women show less pride when compared to men (Tavris, 1991). Even psychologist can be very androcentric. One example is Lawrence Kohlberg whose research is essential when it comes to theShow MoreRelated‘Evaluate the Extent to Which Freud’s Theory of Psychosexual Development Can Help Us to Understand a Client’s Presenting Issue?’3352 Words   |  14 Pagesexperiences that determined ones future behavior and personality development. While his theories were considered shocking at the time and continue to create debate and controversy, his work had a profound influence on a number of disciplines, including psychology, sociology, anthropology, literature, and art. The term psychoanalysis is used to refer to many aspects of Freud’s work and research, including Freudian therapy and the research methodology he used to develop his theories. Freud relied

Income Tax Assessment Act 1997-Free-Samples-Myassignmenthelp.com

Questions: 1.Can Robyn be taxed on any part of her salary, from Victoria University, in Australia for the 2016/17 tax year and any other years she acts as coordinator in Calcutta. Fully explain your answer. 2.Determine what amounts will form part of Pauls assessable income for the 2016/17 taxation year. Answers: 1.Issue The major issue is to determine whether the taxpayer Robyn from Victoria University would be taxed as per Australian tax law for the tax year 2016/17. Law The tax liability on the derived income of taxpayer mainly depends on the tax residency position. When a taxpayer is termed as Australian tax resident, then the income derived from domestic (Australian) source and from international sources would be taxed as highlighted in Section 6-5(2), ITAA 1997[1]. Further, when the taxpayer is foreign tax resident then only the part of income which is derived from Australian sources would be held for taxation as per the highlights of Section 6-5(3), ITAA 1997[2]. Therefore, it is critical aspect to find the tax residency position of underlying taxpayer. Section (1), ITAA 1936, comprises imperative provisions related to the tax residency status of individual taxpayer. Further, in order to determine the tax residency position of taxpayer tax ruling TR 98/17[3] would be taken into consideration. When the taxpayer is residing in other country rather than Australia then the tax residency positions would be determined based on residency tests. There are four main tests (Residency tests) describe in the TR 98/17 which comprises the requisite conditions that needs to be satisfied by the concerned taxpayer in order to recognized as Australia tax resident. It is essential that taxpayer must fulfill the conditions of at least one of residency test[4]. Residency tests and their applicability are as given below: Tests Residency Tests Applicability 1. Resides Test Foreign Residents 2. Superannuation Test Australian Governments officers 3. Domicile Test Australian Residents 4. 183 day Test Foreign Residents Determination of tax residency position when the taxpayer is foreign resident[5] Resides Test There is no direct law or ruling available in Australian tax law, which describes the actual meaning and implication of word Resides. Hence, the relevant case law and their verdicts are taken into consideration in order to decide the tax residency through this test. Moreover, the main factors considered by the tax authorities are as highlighted below[6]: Purpose of visits and abode in Australia Frequency of visits Presence of any personal/professional/educational tie with Australia Social arrangement of taxpayer with Australia Also, the nationality of the taxpayer would be taken into account while deciding the tax residency status for the given tax year. 183-day test When the taxpayer who is foreign resident and has stayed in Australia, then the following conditions need to be satiated by the taxpayer in order to pass this test. Taxpayer has stayed in Australia for minimum 183 days in the given assessment tax year Taxpayer must has strong will to permanently settle in Australia Superannuation test When the government of Australia has sent their officers to overseas in order to fulfill the government duties, then this test is used to check the tax residency of officer taxpayer. It is essential that the taxpayer has systematic and steady contribution in any of the superannuation scheme of Australian government. These schemes are as given below: Commonwealth Superannuation Scheme (CSS) Public Sector Superannuation Scheme (PSSS) Domicile test The taxpayer must satisfied the following two conditions of domicile test in regards to termed as Australian tax resident irrespective of the fact that taxpayer has resided in foreign land[7]. Taxpayer must hold Australian domicile under the provisions of Domicile Act 1982 Taxpayers permanent abode must located in Australia only (the Levene v, I.R.C.[8] case is the testimony of this condition) When the taxpayer who holds Australian domicile but the permanent abode is located in foreign land, then he/she would be categorized as foreign resident. Therefore, it is imperative to check the location of permanent abode of taxpayer. As per the verdict of Applegate per Franki[9]case, if the taxpayer holds Australian domicile but resides in foreign land for substantial period of time (i.e. atleast 2 years) or having intention to extend the abode than it would be assumed that the permanent place of abode has been shifted from Australia. In such case, the person would not be termed as Australian tax resident. The main features related to the permanent abode of taxpayer are described in the tax ruling IT 2650 and are given below[10]: Difference in the actual and expected abode in foreign land Taxpayers intention to purchase home in foreign country Intention of the taxpayer to make another visits to any other country or to go back to Australia after a definite but substantial time period Total duration of stay in foreign land and willingness to extent the stay Strength of association (professional/private and so forth) with Australia Activity of taxpayer which highlights the intent to make permanent abode in foreign land Application Robyn Rainer is the concerned taxpayer who was working as a lecturer in Victoria University in Australia. The university also conducted business courses in Calcutta University India. Jason Holm who was the coordinator in Calcutta University India has resigned from the job. After his resignation, the university was looking for a lecturer who can go and stay in India and continue the work. Taxpayer who was looking for a career opportunity as a course coordinator has expressed her interest and also gets approved for the post. On January 14, she has joined the Calcutta University India. It is apparent that the taxpayer is neither an Australian government officer nor a foreign resident and hence, superannuation test, 183 day test and resides test are not applicable. Further, she is an Australian resident and therefore, the only valid test is domicile test in order to check the tax residency status of Robyn. Applicable test Domicile test Robyn has Australia domicile. Permanent place of abode needs to be determined as per tax ruling IT 2650. It is apparent from the case facts that she lives in a company owned flat in India. She has also opened a bank account in Indian bank where she has receiving half of her salary. She has rented her flat located in Melbourne for a period of 12 months. She has intention to remain in the position of coordinator in Calcutta as long as the course is conducted in India. Hence, it would be fair to conclude that Robyn has arrived India for a substantial time and thus, her permanent place of abode has shifted from Australian and located in India. Based on the facts, it can be concluded that Robyn fails to pass domicile test because her permanent place of abode is not in Australia. Therefore, her salary would be taxed in Australia for 2016/17. Conclusion It is apparent from the above that the only applicable test is domicile test. Further, the permanent place of abode of taxpayer Robyn is shifted from Australian and hence, during the tax year 2016/17 her permanent place of abode is located in India. Therefore, it is fair to conclude that taxpayer is not an Australian tax resident. Also, she would be categorized as foreign tax resident and thus, the domestic income would be liable for taxation. Therefore, under section 6-5(3), ITAA 1997 her salary from Victoria University would be taxed in Australia for the tax year 2016/17. 2.Issue The central issue is to identify the amounts that would be included as assessable income for Paul for the taxation year 2016/2017 i.e. year ending on June 30, 2017. Law One of the components of assessable income for a taxpayer in Australia is ordinary income as defined by s. 6(5), ITAA 1997. The section defines ordinary income as that derived from ordinary sources. However, the ordinary sources are not defined in the statute and hence the various case laws and ATO rulings are relied on interpreting the various sources that are covered under the ambit of ordinary income. One of the key sources of ordinary income is employment income. Also, the income derived from any business or profession is also included in the fold of ordinary income as apparent from tax ruling TR 98/1. Besides, income received in kind instead of cash would also be included in taxable income as per TR 1999/17. It is noteworthy that there are various general business expenses related deductions that the taxpayer may assess in order to compute the taxable income in accordance with s. 8(1) ITAA 1997. Another critical issue while determination of assessable income arising from business is to determine whether the same should be done on a cash basis (Receipts Basis) or accrual basis (Earnings Basis). In accordance with TR 98/1, the taxpayer ought to choose the method which most appropriately captures the income. For instance, if the money received for clients is non-refundable, then the cash basis is more suitable because irrespective of service provided in the future or not, the money would not be given back and hence it makes sense to book revenues. On the other hand, if the cash collected from customer can be broken into smaller payments for particular milestones and excess payment is refundable, then the earnings method makes more sense for computation of assessable income[11]. Also, with regards to determination of gift, TR 2005/13 is relevant as division 30; ITAA 1997 has been rather silent in this regard. Based on the various case laws, it highlights the four conditions which are needed for a payment to be recognized as gift. These are as follows[12]. There needs to be an ownership transfer in the favor of the transferee. The transfer should be carried out on a voluntary basis. The transferor must not have any reciprocal material expectations from the transferee in exchange for the gift extended. The transfer must arise on account of benefaction. If a given payment fulfills the above criterion, then it would be recognized as gift and no tax would be charged on the same and hence no contribution to assessable income would be made[13]. Application It is apparent from the given facts that Paul is in the business of providing golf classes and hence the income derived from providing these classes would be termed as ordinary income under s. 6(5). Further, with regards to the appropriate means to record assessable income for Paul, the more appropriate means would be accrual basis as it is apparent that for the 12 lessons even though all the money is paid upfront but the same is refundable if the client fails to attend some lessons on a proportionate basis. This implies that for the sum collected for the 12 lessons, there is likelihood that some portion would be refunded to the client in the event client fails to turn up for the lessons. Thus, it is prudent that assessable income from the 12 lessons revenues should only realize the portion for which classes have been provided till June 30, 2017. The revenue for the remaining would be recognized in 2017/2018 as and when the lessons are imparted to the clients. Also, it is noteworthy that payment of $10,000 from Doreen would be recorded as a gift and hence it will not contribute to assessable income. This is because Doreen has paid the amount on a voluntary basis and also because the transfership of ownership has been completed. Further, Doreen by giving the money had no material reciprocal expectations in return and was primarily given as a token of appreciation to her teacher Paul. Additionally, the payment of two students that went into paying for damage to Davids golf buggy would also be part of the assessable income as per TR 1999/17. Conclusion Based on the above discussion, it is apparent that assessable income for Paul would consist of income from lessons on an accrual basis coupled with payment made by the students for making up for the damage caused to Davids golf buggy. References Websites ATO, INCOME TAX ASSESSMENT ACT 1997, https://www.ato.gov.au/law/view/document?DocID=PAC/19970038/6-5 Australian Taxation Office: Taxation Rulings: TR 98/17-Income tax: residency status of individuals entering Australia (25 November 1998), https://www3.austlii.edu.au/au/other/rulings/ato/ATOTR/1998/tr1998-017/ Commonwealth Consolidated Acts: Income Tax Assessment Act 1997 SECT 6.5. https://www.austlii.edu.au/au/legis/cth/consol_act/itaa1997240/s6.5.html Books Sadiq, Kerrie, et. al., Principles of Taxation Law 2015, (Pymont, Thomson Reuters, 2015) Deutsch, Robert, et. al., Australian tax handbook. (Pymont, Thomson Reuters, 2015) Relevant Statutes Income Tax Assessment Act, 1936 Income Tax Assessment Act, 1997 ATO, INCOME TAX ASSESSMENT ACT 1997, https://www.ato.gov.au/law/view/document?DocID=PAC/19970038/6-5 Commonwealth Consolidated Acts: Income Tax Assessment Act 1997 SECT 6.5 https://www.austlii.edu.au/au/legis/cth/consol_act/itaa1997240/s6.5.html Australian Taxation Office, TR 98/17-Income tax: residency status of individuals entering Australia [ (25 November 1998), https://www3.austlii.edu.au/au/other/rulings/ato/ATOTR/1998/tr1998-017/ Sadiq, Kerrie, et. al., Principles of Taxation Law 2015, (Pymont,Thomson Reuters, 2015), p.3 Deutsch, Robert, et. al., Australian tax handbook. (Pymont, Thomson Reuters, 2015), p.67-68 Ibid.3. Ibid.4. Levene v, I.R.C. (1928) A.C.2017 Applegate per Franki J 79 ATC at 4314; 9ATR at p. 907 Australian Taxation Office, Taxation Ruling No. IT 2650, (1991) https://www.ato.gov.au/Individuals/Income-and-deductions/Income-you-must-declare/ Ibid.3 [13] Ibid.4.