The primary purpose of NQT Essay Example | Topics and Well Written Essays - 750 words

The primary purpose of NQT - Essay Example As per govt. regulation in UK the teachers undergoing this induction period have some protections and have some relaxations such as curriculum coordination and are not have to provide the exceptional on job behaviour. A relaxation of around 10% is available for grooming the professional skills. But on the other side there are some strict rules for the candidates who fail to go through as they can never have permission to teach again in the state owned school. I have start my career as a gardener and has to maintain the grounds, football pitches, threes, and flower beds in the school, there I got the opportunity to taught as a part time teacher. The department of design and technology offered me a full time job after some time. There I have show my commitment and adopt this as a career, although my previous experience is in different fields which can be observed from my resume. This is applicable on my previous experiences and knowledge, I have been got in previous worked areas, may have an inherent value that could maximize an existing experience or future endeavour. Possibly, Hillier is also telling that we have to revisit our prior experiences/knowledge to exemplify we have started our journey by taking the first important step. 'Maximizing an experience' is, therefore, a progressive and reflective task that can be used to plan further development. I've got an advice form a young teacher form her observation during my NQT year. 'I feel that you are using all your experience in your present job and I'm sure that this benefits your students enormously'. This prompted a journal entry reflecting on prior experiences: 'just the start I didn't need, Maybe I'm not starting from zero after all, but it certainly feels like it today. I am, however, going to have to prioritize my time; all those other jobs and interests are going to have to wait. It might help if I knew what I know, perhaps I am maximizing my own experience and not that of my learners, perhaps now I need to think more of my learners experiences and not my own'. (Extract from Personal Journal entry; September 30, 2008) Empirical research observing the impact of in induction year showed the huge success of the policy, and it is believed that this process as expedite the progress of new teachers and giving them the opportunity to gain the knowledge and helps to got the skills more quickly then before. The experience of NQT can be considered to be positive correlation among enjoyment of induction year and whether key elements of induction period. There is also a thought prevailing that NQTs are unhappy because they are not getting entitlement, however, the reason for this thought prevailing is the lack of proper guidance and support form mentors. It has been complained that induction tutor are not giving enough time and playing their effective role. In the NQT duration the participation of the candidate toward the pupils and the mentor is monitored and ranked. Candidate has to understand the requirement of the students to the best of his/her abilities according to the situation and have to find best possible solution in the

Safety Management Plan Implementation Essay Example | Topics and Well Written Essays - 1500 words

Safety Management Plan Implementation - Essay Example However it needs to be accepted in general. The service providers include authentic training organizations which are uncovered of safety risks throughout the stipulation of their services, aircraft providers, organizations liable for designing and manufacturing the aircrafts, approved maintenance organizations, and air traffic service providers. Apart from the aforementioned authorities certified aerodromes are also included (Fhwa, n.d.). Therefore the service providers should execute and implement a Safety Management System which is acknowledged by their respective state. The functions are as follows:- The main function is to identify the safety hazards related to it. It should ensure that corrective actions necessary to sustain a satisfactory level of safety must be implemented. This is also liable to provides continuous monitoring as well as regular appraisal of the safety level that has been achieved. It should also aim to make constant improvement to the overall level of safety and security. It should also promote an improved safety and security culture all through the organization. Realizing a return on Safety Management System investment through enhanced competence and abridged operational risk. Apart from the requirements of ICAO Safety Management Systems has been also incorporated into IATA Operational Safety Audit (IOSA). Implementation Plan It is an important factor to realize that the mentioned plan must only be used as a general guiding reference only. Therefore it can be customized according to the need. Etihad, the national airlines of United Arab Emirates will be chosen as the company where the Safety Management System action plan will be established. Now in the context of the company, a safety management system will be implemented in its overall infrastructure. This will ensure more safety and securities to the passengers availing Etihad airways (Etihad Airways, n.d.). The company is also focused in providing the best Arabic hospitality to the clients (Etihad Airways, n.d.). Safety Management Implementation plan of Etihad Airways Etihad Airways has developed its own Safety Management System in context with the United Arab Emirates’ Civil Aviation Law, recommendation of ICAO, CAR Part X, GCAA CAR-OPS 1.037, Federal and Emirate statutory requirements for health and safety and also from the suggestions by Abu Dhabi Health and Safety Regulatory Framework (ADEHSRF). Most of the elements required for formulating a Safety management system have been ascertained. Moreover it has been also linked with the supervision and control of the operations of the company. In Etihad Airways the establishment of SMS also took place to counter the existing dictatorial requirement and to establish according to the new requirements of the regulatory board. The safety management service of Etihad airways covers the following aspect:- Safety of the airport Industrial safety The safety of the aircraft and also its operation. The newly establ ished SMS of the company provides the methods to identify the perils and also offers ways to control and reduce it to an acceptable range. This will also help to determine whether the risk control tools are efficient or not. Furthermore the SMS sets the desired goals and performance levels for safety. It also seeks to develop safety culture within the organization, training and promotion system. Now the steps or the building blocks to implement SMS are suggested

Inheritance Of Tools Essay Example for Free

Inheritance Of Tools Essay Glessing 1 The Passing Down of Tools Inheriting tools allows my family to pass on generations of hard work, detail, and precision. I am the recipient of the huge, black, Severson drill press given to me by my great grand father, who came over from Germany in 1902. I do not know if you have ever seen a Severson drill press, but the craftsmanship is something to be proud of. Everything is hand crafted, pulleys, gears, and even the key that tightens the chuck. My grandfather who inherited this drill press from his father just passed it down to me. I can remember endless hours watching my grandfather working with the press, drilling holes in decoy bodies or just doing odd jobs for the neighbors. He always told me the sang keep your eye on the metal and not on the bit because its not the bit that your name Glessing 2 is on its the product that the bit makes. This sang often times has run through my mind when I think of my grandfather but, never more so when he was in the hospital last year dieing of lung cancer. I remember that Monday just like yesterday. I was sitting behind the drill press fixing a wheel bushing on the neighbors Toro lawn mower. It was a ugly, red, piece of junk, but all the time my grandfathers sang keep echoing in my head its your name on that job. I then hustled to finish boring the wheel to one half-inch diameter and began inserting the long brass sleeve into the wheel when the phone rang. I answered it was my grandmother, she sounded concerned, she quietly asked, May I speak with your father. This was a rather new development because it was never my grandmother who called asking for my father it was always my grandfather looking for a hunting buddy or someone to help him work on his old, rusted, pink, 1958 Cadillac. I soon felt chills running down my spine I immediately shut off the huge press as it ground to a halt I heard my dad say Glessing 3 oh no! I had no idea what was going on could this be a fatal heart attack, or maybe a simple engine problem in his Cadillac that my grandfather was too stubborn to convey to my father. My grandfather has had many past health problems but the majority of them were heart related. I soon disregarded the conversation since sometimes my dad tended to flip out at very small minute things. I had to get this  lawnmower done for the neighbor since his lawn resembled a green alpha field after a huge windstorm. I started up the old black press with a clank and a bang the huge wheel that drove the chuck had broken. The teeth spun off the gears like butter off of a hot ear of corn. I was terrified I thought how am I going to be able to fix this. Luckily just like in the story Inheritance of Tools, by Mr. Sanders, my father had taught me many skills: including welding, machining and cabinetry. Although my skills are much different than that of Mr. Sanders stories they have the same basic concept, learning a skill from a father or grandfather. Glessing 4 I then began to disassemble the huge nut that holds on the main pulley of the huge gear driven set up. Luckily, the pulley teeth were going to be salvageable with a little filling, as for the pulley, it needed extensive welding. I then turned around and sprinted for the large white three-story farmhouse that had been in the family for eighty years. I was very interested to see if my father was going to go fishing like he had planned earlier that day or if he was going to help my grandfather work on his car. He calmly said, Your grandfather isnt well. I jokingly said what another clogged artery. Since the new joke in our family was which one of grandpas arteries is going to plug up next. My grandfather had a horrible eating problem. He ate eggs and bacon for breakfast fried chicken for lunch and usually meat loaf for dinner, my favorite. My father laughed I think to lighten the mood for what he had in store to tell me. He said, No his voice stern but yet quite. I said, then what is wrong with him. My father repeated the most devastating word to me, he has lung cancer and the doctor Glessing 5 has given him two weeks to live. I can relate this feeling to that of the story ËÅ"Inheritance of tools Mr. Sanders was informed of his fathers death after he had used the very tools his father had handed down to him. I felt the same way, my grandfather was not dead, which I was very grateful, but he was next to dead. The very powerful untouchable man I watched make decoys, fix neighbors projects and be the inspiration of a good sang was not going to be here anymore. That was what was the hardest for me as I think it was also for Mr. Sanders in ËÅ"Inheritance of tools. The fact that the man you looked up to the man  that taught you everything was going to be gone. I had many things flash through my mind but after everything was over, and the horrible prognosis infiltrated my mind, I actually was very angry. ËÅ"Why does god need to take my grandfather now I shouted to whom ever could hear. Sanders and I did what I feel was the best thing anyone can do; carry on the tradition and legacy of your loved one. Whether it is helping others, making goose decoys or in Sanders Glessing 6 case showing his son how to hammer a nail. I feel even repeating the old sang, often used by my grandfather when I was young, You can not appreciate some things until you are older, helps carry on the tradition of the big black Severson drill press and all the knowledge that goes with it. I shook off the news of my grandfathers terminal diagnosis and I lumbered back out to the shed and began to weld. I pictured my grandfather there welding away on the same pulley as I was, since there were previous welds on the same faded black pulley. I then thought to myself of another old seemingly senseless sang my grandfather had told me about welding and life in general. He said its not what you see on the outside of the pulley its what gets inside that counts. I have tried to understand that sang for many months now and it reminds me just like sanders black and blue thumb reminded him of his father. I wish my grandfather was still alive today and I would ask him what that means, but since he is not I will try to answer it the best I can. I now think my grandfather was trying to instill in me, when Glessing 7 I was young was that of hard work, precision, and most of all to treat people as you would like to be treated. American Society is so judge mental of clothes and jewelry th at we rarely see what is inside, we only see, as my grandfather said, what can be ground off. Glessing 8 Sanders, Scott. Our Lives Our Worlds a Thematic Reader.Ed. Richard M. Shaw, et.al. Orlando: Harcourt, 2001. 5-12.

Principles of Australian Taxation Law

Principles of Australian Taxation Law Sita  Samtani Introduction This paper will critically discuss the proposals made by the Organisation for Economic Co-operation and Development (OECD) for a mandatory disclosure regime in Australia. In May 2016, the Australian Government sought input into the framing of the recommendations made by the OECD, in its Discussion Paper.[1] Mandatory disclosure rules are examined in the OECDs Final Report of the Base Erosion and Profit Shifting (BEPS) project.[2] Primarily, these rules seek to combat aggressive tax arrangements, which pose a threat to revenue authorities worldwide. This paper will analyse the purpose and framing of these rules, their advantages and disadvantages and whom and what they should target, having reference to the Discussion Paper and other valuable sources. Additionally, there will be a critical analysis as to whether a mandatory disclosure regime would be an effective addition to Australian taxation legislation and how it may impact solicitors that advise on revenue law. Background Mandatory disclosure rules should be framed having regard to the integrity measures found in current legislation. A key point of distinction is discerning between lawful tax planning activity and unlawful tax evasion. Tax avoidance, which is the focal point of the mandatory disclosure rules, lies between the two polarities. It involves entering into arrangements that exploit loopholes in the legislation.[3] Under Australian taxation law, there are a number of anti-avoidance measures already in place. These include specific anti-avoidance rules (SAARs), general anti-avoidance rules (GAARs) and a promoter penalty regime. There are many types of SAARs that target specific tax avoidance activities, for example, the Personal Service Income (PSI) rules and transfer pricing. On the other hand, GAARs (Part IVA of the Income Tax Assessment Act 1936 (Cth)) act as safety net or fall back provisions. Justice Pagone highlighted the fact that GAARs occupy a special role in tax law because their ro le is to underpin the effectiveness of the primary operative provisions when those primary provisions fail to achieve their purpose.[4] Additionally, the promoter penalty regime in Divisions 290 and 298B of Schedule 1 to the Tax Administration Act 1953 (Cth) seek to force promoters to disclose potential tax exploitation schemes. The promoter penalty regime bears resemblance to what a mandatory disclosure regime might achieve. Therefore, a key priority will be ensuring that a new regime does not unnecessarily overlap with existing disclosure rules.[5] It is vital to avoid duplication of and inconsistency with other legislation, as well as excess compliance costs on the vast majority of taxpayers who voluntarily comply with their tax obligations.[6] This regime must also be framed not to infringe on Australian legal rights such as confidentiality, legal professional privilege (LPP) and the privilege against self-incrimination.[7] It is essential that such legislation be shaped in a way that balances policy considerations, the integrity of revenue authorities and fundamental rights. Definition of a Mandatory Disclosure Regime A mandatory disclosure regime is a mechanism that requires taxpayers to disclose upfront to the tax administration system of the use of tax avoidance schemes with certain features or hallmarks.[8] According to the OECD, the purpose of mandatory disclosure rules is to require tax advisers to make early disclosure of aggressive arrangements (often before income tax returns are lodged) with the view to providing tax authorities with timely information on arrangements that have the potential to undermine the integrity of the income tax system.[9]This statement provides a useful matrix to ascertain the essential elements of a mandatory disclosure regime.[10] The purpose of a mandatory disclosure regime is to supply prompt information to revenue authorities of possible aggressive tax schemes and to identify the promoters and users of such schemes.[11] The purpose of this detection is to improve the effectiveness of compliance activities of tax authorities.[12] In regards to the core purpose of mandatory disclosure rules, the supply of early information would allows administrators to identify, address and counteract tax avoidance schemes in their initial stages before they escalate and potentially subvert the integrity of the revenue base.[13] This information can also be utilised to enhance and better focus existing audit processes.[14] Mandatory disclosure regimes can enable countries to quickly respond to tax avoidance risks by providing early access to potential avoidance schemes. The Policy Rationale of a Mandatory Disclosure Regime The main policy rationale behind implementing a mandatory disclosure regime in Australia is to bolster the current anti-avoidance mechanisms by allowing the Commissioner of Taxation prompt disclosure of potentially aggressive tax schemes. This in turn will prevent the exploitation of loopholes that exist within the tax system. These rules will provide the Australian Taxation Office (ATO) with information as early as possible in relation to certain tax arrangements that are being designed and promoted by certain advisers and engaged in by certain taxpayers.[15] A further policy rationale of the new rules is to deter advisers and taxpayers from engaging in these types of arrangements in the first place.[16] In Australia, the current series of anti-avoidance legislation is elaborate, there are SAARs, GAARs and promoter penalty regimes which all seek to prevent the erosion of the revenue base. Table 1 of the Discussion Paper details the current legislation. There are a range of income tax disclosure rules in relation to large businesses and multinationals. These include disclosures made by companies both before (e.g. Advanced Pricing Agreements) and as part (e.g. Reportable Tax Positions) of their tax returns.[17] Mandatory disclosure rules should capture not only large entities but also high net-worth individuals or individuals that seek to exploit or promote the exploitation loopholes in the Australian taxation system. This is important to ensure a level playing field for all and so that the regime is ubiquitous. In relation to what activities a mandatory disclosure regime should exclude, it may be useful to look to what the GAARs (Part IVA of the Income Tax Assessment Act 1936) do not apply to. The GAARsdo not apply to a typical husband and wife partnership business agreement. Under this set up, the couple conduct a business in partnership and as the relevant Partnership Act provides, share equally in profits and losses, despite the fact that only one party performs the main amount of work.[18] When regard is had to the eight matters in Part IVA, it would not be objectively concluded that the main purpose of the partnership arrangement was to obtain a tax benefit through the equal division of profits and losses.[19] Similarly, it is possible that a mandatory disclosure regime should not apply to these partnership arrangements for the same reasons. A comprehensive disclosure regime in Australia would give rise to several advantages and disadvantages. Firstly, a main advantage would be the expeditious identification of potentially aggressive tax planning schemes. This means that the ATO would have to spend less time and utilise less resources in order reduce tax avoidance.[20] Targeted groups would not be as likely to exploit loopholes which exist if Australia had a mandatory disclosure regime. This would firstly lead to enhanced audit and compliance activities which would ultimately lead to quicker dispute resolution in cases where tax avoidance is ascertained.[21] The rise of the technology has also lead to the proliferation of real time intelligence. The need for revenue authorities to access real time information is particularly critical in the current technologically advanced world, where transactions and information can be transmitted internationally and almost instantaneously.[22] Thus access to fast and accurate informat ion is vital for revenue authorities to monitor and police such transactions. The main disadvantage of a mandatory disclosure regime would be the difficulty in finding an appropriate balance between enhancing information available to the ATO to crack down on tax avoidance and avoiding unnecessary compliance burdens on tax payers.[23] In this regard, the legislation should be very clear on its face that the mandatory disclosure rules would only be triggered in relation to defined tax arrangements with specific features and the rules are targeted at advisers who are actively involved in these tax arrangements.[24] A tension also exists between legal professional privilege (LPP) and a mandatory disclosure regime.[25] LPP is sacrosanct in Australia and is referred as part of the functioning of the law itself.[26] If an entity is obliged to disclose a document that would be protected by LPP, the function of LPP would be undermined which may in turn be a breach of an Australian civil right. In Australia, there are already rules in place that capture and penalise activity by taxpayers and advisers that results in non-compliance with tax laws, particularly in relation to aggressive tax planning schemes. The mandatory disclosure rules adopted into the Australian tax system would therefore need to complement the other integrity measures already in the system. The Drafting, Framing and Targeting of a Mandatory Disclosure Regime Australias rules must be tailored for Australias circumstances and in particular to complement its pre-existing disclosure and anti-avoidance measures.[27] The introduction of a mandatory disclosure regime should be specifically directed at people who are required at law to disclose to the Australian Federal Commissioner of Taxation in relation to certain tax arrangements.[28] Who should disclose under a Mandatory Disclosure Regime? It is great importance that the legislation sets out the meaning of particular terms. The initial views of the Australian Government are that mandatory disclosure rules should apply primarily to tax advisers involved in the design, distribution and management of aggressive tax arrangements. Moreover, the Government is also of the view that where the relevant tax adviser is offshore, the Commissioner may instead require the taxpayer to make the disclosure.[29] The OECD has advised that the rules could apply to tax advisers, taxpayers or both. The mandatory disclosure rules should be narrow and targeted, so that the scope is not too wide to incorrectly identify the actual perpetrators of tax avoidance schemes.[30] Taxpayers will be caught under the mandatory disclosure rules where they have participated in arrangements that become the subject of mandatory disclosure.[31] However, as taxpayers already have a general obligation to disclose information about arrangements and transactions that give rise to tax implications for them, it is not necessary that a separate obligation to disclose be imposed on taxpayers under these rules.[32] Similar to the UK, the suggestion is that disclosure made should be by promoters of schemes with the onus only shifting to the tax-payer in certain situations. In line with the Australian Governments views, the new rules would have to provide a clear definition of tax advisers or promoters for the mandatory disclosure rules. It is logical that the obligation should be in line with promoter definition under the promoter penalty regime under the Taxation Administration Act 1953 as they already have significant obligations. Thus, it is possible that compelling promoters to disclose relevant information in relation to tax arrangements pertaining to the hallmarks would simply consolidate and extend their existing obligations under the promoter penalty regime. Additionally, the promoters of such schemes would be in possession of the information relevant to formation of such avoidance schemes. If this existing definition of a promoter under the current legislation was utilised, then an entity would be a promoter if: they encourage growth of a scheme, they receive consideration in respect of developing a scheme and if they have a substantial role i n advancing the scheme. It is important to note that an entity should not be regarded as a promoter just because they provide advice about a scheme. This is particularly relevant when it comes to legal professionals providing advice which will be discussed later in the paper. What types of arrangements should be targeted? The effectiveness of any disclosure regime will revolve around the drafting of hallmarks or the trigger points for disclosure.[33] It is impractical for a mandatory disclosure regime to target all transactions that raise tax avoidance concerns. Taxpayers will be obliged to disclose transactions that fall within the descriptions or hallmarks set out in a regime.[34] In the Discussion Paper, there is significant emphasis on the targeting of aggressive tax arrangements. However, there is little reference to what this actually means. Both the Canadian and the UK disclosure regimes target arrangements in which the main (or one of the main) purposes of the arrangement are in order to obtain a tax benefit. Under the general anti-avoidance rules, section 177D in Part IVA of the ITAA 1936 sets out factors relating to the schemes used to obtain tax benefits. This section has often proved difficult in its application because the factors are quite narrow. To avoid issues like this, a lower threshold should utilized under a mandatory disclosure regime. It would be preferable that the test should be whether one of the main purposes of the arrangement is obtaining a tax benefit.[35] This lower threshold would mean that a wider range of schemes could be identified and disclosed.   The Australian mandatory disclosure rules should also have an objective test for disclosure, meaning that the administrator would not have to inquire into the subjective state of mind of the taxpayer.[36] Additionally, the Australian Government may also want to consider whether an aggressive tax arrangement may be in line with the definition of a tax exploitation scheme under the promoter penalty rules.   The definition of a tax exploitation scheme is whether it would be reasonable to conclude that an entity that entered into the scheme has a sole or dominant purpose of acquiring a tax benefit in which it is not reasonably arguable that the benefit sought is or would be available at law.[37] The definition of tax exploitation scheme would likely be very similar to that of an aggressive tax arrangement under the mandatory disclosure regime. It would be most effective if mandatory disclosure rules target arrangements in which one of the main purposes is to obtain a tax benefit that may potentially amount to tax avoidance. This should be an objective test, for example, would a reasonable person believe that the arrangement might be in order to obtain a tax benefit that may potentially amount to tax avoidance? What are the benefits and drawbacks of providing the Commissioner of Taxation a broad discretion to determine what is an aggressive tax planning scheme? There are already a number of mechanisms through which information relating to aggressive tax arrangements is disclosed to the Commissioner. Currently, the Commissioner has the broad administrative powers to require the disclosure of information. However, in the case of the proposed mandatory disclosure rules, the Commissioner can require disclosure to be made without knowing who needs to make the disclosure.[38] It is important the mandatory disclosure rules require the Commissioner to have evidence of the tax arrangements that he intends to be disclosed pursuant to the rules before he can exercise his discretion and make a publication requesting disclosure.[39] Otherwise, if the Commissioners powers are too broad, the process may become ineffective and counter-intuitive. The Commissioner should clearly articulate why the arrangement is an aggressive tax arrangement in line with the objective purpose test.   This will then allow advisers to effectively determine whether they are involved in these arrangements and whether they have an obligation to make a disclosure to the Commissioner. In line with the Australian Governments view, the legislation should make it clear that mandatory disclosure rules would only be triggered in relation to aggressive tax arrangements with specifically described features.[40] This will ensure the disclosure rules can be limited to particular arrangements implemented by a specific targeted cohort, rather than imposing more general disclosure requirements on all taxpayers. What are the implications of early disclosure? An early disclosure regime would provide the ATO with information about aggressive tax schemes as well as the parties to such schemes. In comparison with the United Kingdom, the Disclosure of Tax Avoidance Schemes (DOTAS) regime provides early information to Her Majestys Revenue Customs (HMRC). This information enables HMRC to legislate to amend the relevant taxation legislation to better target anti-avoidance activities.[41] The UK mandatory disclosure regime provides prompt information to the revenue authority allowing for easier identification of the users of anti-avoidance schemes.[42] The United Kingdoms DOTAS regime has successfully eliminated over  £12 billion in tax avoidance schemes and loopholes.[43] This is a strong indicator that such a regime in Australia may have the same effect. The UK regime has lead to over 2500 disclosures and the enactment of 60 different measures contained in the UK Finance Acts.[44] Similarly, a regime in Australia may guide in the legislating of better targeted SAARs and GAARs. It is likely that a similar disclosure regime in Australia would have a similar effect. The implications of early disclosure allow for revenue authorities to either use the information to improve risk assessment systems, review guidance and ruling products to determine suitable and contemporaneity, undertake additional educational programs and undertake case reviews and audits where appropriate or necessary.[45] Would mandatory disclosure rules be a necessary and valuable addition to Australian tax legislation? It is likely that a mandatory disclosure regime would be a necessary and appropriate addition to Australias existing anti-avoidance armoury. This paper weighs the advantages and disadvantages of such a regime and the legislative form that the regime should take. The necessity to acquire early information in regards to aggressive tax schemes is crucial to revenue authorities. While there are several ways that Australia acquires information now, it is possible that a mandatory disclosure regime is a more methodical approach. After researching the current anti-avoidance legislation, it is likely that the introduction of a regime would enhance rather than take the place of the current tax legislation. A key aspect of the implementation of a mandatory disclosure regime is the expeditiousness. These rules will allow for the ATO become aware of participators in aggressive tax avoidance schemes quicker which will in turn will prevent exploitation of the tax system. There are different ways in which tax administrations can use the collected information to alter behaviour and to counteract tax avoidance schemes, for example, risk assessments and changes to legislation.[46] There are arguments for the fact that given the plethora of disclosure rules already contained in the Australian law, there is little need for a mandatory disclosure regime to be introduced into the system. Particularly, the existence of the promoter penalty regime is fundamentally similar to what a mandatory disclosure regime may be like. However, cases such as Commissioner of Taxation v Ludekens Anors,[47]highlights that the scope of promoter penalty regime is quite limited.   In that case, Justice Middleton found that one of the parties was a promoter of the Plan within the meaning of section 290-60, but the other was not. However, it was held that the party that was a promoter did not contravene subsection 290-50(1) because his Honour found that the Plan was not a tax exploitation scheme within the meaning of section 290-65. Taking this into consideration, mandatory disclosure rules would likely assist with uniformity and the defining of certain key terms in the realm of tax-avoidance. Moreover, if a mandatory disclosure regime were introduced, the ATO would likely have early information on such schemes before they would need to be litigated. It may also be argued that Australian taxpayers currently only have limited disclosure obligations in relation to reportable tax positions (RTP) and certain international dealings via the International Dealings Schedule (IDS).[48] The introduction of a mandatory disclosure regime may be superior as a single comprehensive regime which would promote administrative efficiency, reduce compliance costs for taxpayers and avoid duplication with existing laws.[49] The Impact of a Mandatory Disclosure Regime on Legal Advice Mandatory disclosure rules would likely impact solicitors which advise on taxation law. Due to the fact that the term tax adviser is broad and vague, legislation would need precisely defined the term so that it is clear to which people the rules apply and the circumstances in which they would apply. In the past, lawyers who hold themselves out to be experienced in a particular area (for example, revenue law) the scope of their duty is quite wide. In the case of Tip Top Dry Cleaners Pty Ltd v Mackintosh,[50] the lawyer was held to have had a duty to give comprehensive advice to the client which touched on all relevant matters. This duty was held to include a duty not only to advise on whether the proposed transaction might come within the tax deductibility provisions of the legislation but also upon the possible application of the anti-avoidance provisions of the transaction.[51] This authority may be applicable if mandatory disclosure regimes come into play because lawyers advising on revenue law may need to provide advice about it. The relationship between a lawyer and a client holds confidentiality in the highest regard so there may be problems in regards to the mandatory disclosure of information. Australias rules must be designed not to infringe established civil rights such as confidentiality, legal professional privilege and the privilege against self-incrimination any more than is necessary or appropriate. In particular, any disclosures made must be on a without prejudice basis so as not to be used as evidence to that effect in proceedings involving the discloser or any other person.[52] Furthermore, there should be strict limits as to the use the ATO may make of the information.[53] There should not be a requirement to disclose previously comprehensively disclosed information and whether a disclosure is comprehensive ought depend upon whether it enables the Commissioner to identify the particular aggressive tax arrangement or the participation of the taxpayer in such an arrangement.[54] Conclusion The implementation of a mandatory disclosure regime in the Australian tax legislation would likely improve Australias anti-avoidance armoury. This new set of rules would improve and support the current mechanisms that are already in place by providing comprehensive and prompt information to the ATO.[55] By drawing upon other regimes such as that in the United Kingdom as well as examining the current views in Australia, this paper has considered how mandatory disclosure rules in Australia should be framed. The framing should take into regards the current tax legislation and also the impact on taxpayers. Furthermore, special contemplation should take place to ensure that the rules do not infringe on Australian civil rights and do not unnecessarily impact legal professionals that provide advise on tax law. A mandatory disclosure regime would significantly increase transparency, a problem faced by many tax jurisdictions. The introduction of mandatory disclosure rules in Australia would need to be incorporated logically into pre-existing legislation to ensure value and efficacy. Overall, it is likely that a mandatory disclosure regime would be a beneficial addition to Australian revenue legislation. Bibliography Articles/Books/Reports Australian Government, OECD Proposals for Mandatory Disclosure of Tax Information Discussion Paper (3 May 2016)https://treasury.gov.au/~/media/Treasury/Consultations%20and%20Reviews/Consultations/2016/OECD%20Proposals%20for%20Mandatory%20Disclosure%20of%20Tax%20Information/Key%20Documents/PDF/OECD_proposals_mandatory_tax_disclosure.ashx> Australian Tax Office, Part IVA: The General Anti-Avoidance Rules for Income Tax (December 2005) https://www.ato.gov.au/assets/0/104/997/1030/6f068803-a0d3-406a-b7bc-4d44615af99f.pdf Australian Tax Office, Promoter Penalty Law (13 September 2016) https://www.ato.gov.au/General/Tax-planning/Promoter-penalty-law/ Carades, Stephanie,   Mandatory Disclosure Is it Necessary? (3 September 2016) http://search.informit.com.au/fullText;dn=310740505898598;res=IELAPA Law Council of Australia, Submission to Australian Government, OECD Proposals for Mandatory Disclosure of Tax Information, 15 July 2016 https://www.lawcouncil.asn.au/lawcouncil/images/3172_-_Mandatory_Disclosure.pdf OECD, OECD/G20 Base Erosion and Profit Shifting Mandatory Disclosure Rules, Action 12: 2015 Final Report (5 October 2015) OECD, OECD/G20 Base Erosion and Profit Shifting Project 2015 Final Reports Frequently Asked Questions (2015)   http://www.oecd.org/ctp/beps-frequently-asked-questions.pdf Oxford University Centre for Business Taxation, The Disclosure of Tax Avoidance Schemes Regime: Paper 2 (3 December 2012) http://www.sbs.ox.ac.uk/sites/default/files/Business_Taxation/Docs/Publications/Reports/DOTAS_3_12_12.pdf Pagone, G.E, Part IVA: The General Anti-Avoidance Prov

Self Expression Essay -- essays research papers

Self Expression The American social environment has revolutionized the ways in which people express their sexual identity. Years ago it was taboo for a young lady to talk about sex or even arouse her interest about the topic. Sheltered under her parents wings a girl was not given the opportunity to explore her sexuality. Parents molded their children in their image and did not allow them much choice or opportunity for diversity. It was not as socially acceptable for a young person to be allowed to express themselves through clothes, music or lifestyle as it is today. Stuart Ewen presents an excellent point in his article “First Impressions'; about young people and how they have come to shape their own identity . Although this article is about the influence of urban styles on materialistic impressions, he makes a remarkably strong point about the historical transformation of individual identity. Ewen states “The old world of the parents was rooted in a continuity…the new world on th e other hand, demanded a sense of self that was malleable, sensitive to the power of increasingly volatile surfaces. Addressing the historical transformation of individual identity, historian Warren Susman describes it as a shift from the importance of “character'; to the importance of “personality'; (Ewen, 411). Audrey Lorde incorporated this theory throughout her book “ZAMI a New Spelling of My Name'; Lorde takes us on a journey through her life starting with her early childhood years. As a young black girl being raised by a strong, independent homosexual mother living a hetrosexual lifestyle, Lorde shows us how she secretly takes on many of her mother’s characteristics. Audrey Lorde uses her mother’s sexual identity as a foundation in developing her own sense of sexuality while struggling to express herself as a young, homosexual black woman in an extensively critical society. Audrey Lorde paints a picture throughout this book of how her mother’s sexuality played a major role in allowing her to come to terms with her own sexual identity. Lorde allows us to see that her mother lead a hetrosexual lifestyle only because back in the twenties and thirties homosexuality was not socially accepted. Although her mother was different from all of the other women, she never openly expressed herself i... ...y grew to come about. If Lorde was alive today, I am sure she would be happy to see how much the American social environment has influenced today’s youth. Homosexuality is far more accepted today than ever before. Children are being brought up in a free society that allows them to express their identity and sexuality in many different ways. This allows for them to grow as individuals and explore for themselves their intimate desires and personal preferences that will shape them in to becoming who they are later on in life. Ewen made an excellent point in his article by stating “…the new world on the other hand, demanded a sense of self that was malleable, sensitive to the power of increasingly volatile surfaces'; (Ewen, 410). This statement is true with today’s society. Parents of today’s generation are becoming less controlling and saving their children the resentment they felt towards their parents. Children are very vulnerable to everything that g oes on around them. I feel parents today are trying their best not to stand in the way of their children’s dreams and desires. Children are able now more than ever to explore.

Truth and Order in Ionescos Bald Soprano Essay -- Bald Soprano Essays

Truth and Order in Ionesco's Bald Soprano      Ã‚  Ã‚   Any sense of order, of sense itself, is shattered and constantly questioned by Eugene Ionesco in his play "The Bald Soprano". A serious challenge is made against an absolute notion of truth. Characters throughout the play, however, continue to struggle to maintain and share a unified and orderly existence. Empiricism is espoused by several characters. They submit that life experience is all that is necessary to establish unshakable order and thus, truth. Mrs. Smith states, "Truth is never found in books, only in life" (29). While this empirical debate underscores the need for an unmediated knowledge of truth, Ionesco simultaneously undermines empiricism as a viable method of attaining it. On a basic level, order diminishes, deteriorates, and virtually disintegrates as the play proceeds.      Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Empiricism is essentially deductive in nature; a logical premise is established from direct sensory experience. This method calls into question even the most commonplace assumptions. Nothing is accepted as given without sufficient proof. In this manner ordinary events like tying one's shoe or reading the newspaper in the subway are made to seem extraordinary. Each otherwise mundane experience contains a new vitality. Mr. Martin exclaims, "One sees things even more extraordinary every day, when one walks around" (22). The characters seem to lack a certain sense of familiarity (or boredom, perhaps) with such mundane events. Each experience, regardless of size or scope, force the characters to constantly remain in the process of reevaluating and refining the most basic assumptions upon which their lives are based. Mrs. Smith's incessant externalized inner monologue at the open... ...le isolated statements cease to be intelligible. Ionesco's language late in the play is a language of non sequitirs and nonsense. Far from articulating a unified notion of truth, language unleashes the capacity to express a cacophony of voices and viewpoints. Unequivocal statements of any sort become virtually impossible because the power to negate them is embedded in the fabric of language itself. Ironically, as the play reaches its seemingly chaotic crescendo, Ionesco himself seems to submit to some vaguely cyclical notion of order. The dialogue of the players disintegrates and then reintegrates into a single sentence, thus allowing the play to begin again with new faces, but undoubtedly the same dramatic dà ©nouement.    Works Cited Ionesco, Eugene. "The Bald Soprano." Four Plays by Eugene Ionesco. Trans. Donald M. Allen. New York: Grove Weidenfeld, 1958.

Management Control System Essay

A common fleet significantly simplifies scheduling, operations, and maintenance. Training costs for pilots, ground crew, and mechanics are lower, because there’s only a single aircraft to learn. Purchasing, provisioning, and other operations are also vastly simplified, therefore lowering costs. 2. People: Southwest tries hard to different way. For example, not assigning seats in its flights helps to reinforce its image that it gets passengers to their destinations when they want to get there, on time, at the lowest possible fares. By not assigning seats, Southwest can turn the airplanes quicker at the gate. If an airplane can be turned quicker, more routes can be flown each day. That generates more revenue, so that Southwest can offer lower fares. About 60% of Southwest’s passenger revenue was generated by online bookings via southwest. com. That southwest. com was the number one airline website by revenue and Nielsen/Net Rating identified it as the largest airline site in terms of unique visitors. 2. How do Southwest’s control systems help execute the firm’s strategy? Southwest’s control system help execute the firm’s strategy by: – Implementing short haul and medium haul, on-line booking, less time at the gate, hedged fuel and oil Southwest consistently sought out ways to improve its efficiencies and pass on the cost savings to its passengers. In 2004, Southwest had reduce the headcount per aircraft to 74 from 85 in 2003. It hedged about 85% of its fuel and oil needs as a result saved about $ 455 million . It also entered new airports after a process of due diligence and with a sense of commitment to the people it served. Southwest pilots were among the only pilots of major U. S. airlines who did not belong to a nation union. National union rules limited the number of hours pilots could fly. But Southwest’s pilots were unionized independently allowing them to fly far more hours than pilots at other airlines. Othe workers at SWA wree nationally unionized but their contracts wrere flexible enough to allow them to jump in and help out regardless of the task at hand. From the time the plane landed until it was ready for takeoff took approx 20-25 minutes at SWA and required a ground crew of 4 plus 2 at the gate. Is the controller relationship of Martex better than that of Rendell current organizationalrelationship ? Objective: To achieve profitability and growth Ans 1: What is the organisational philosophy of Martex with respect to the controller function? What do you think of it? Should Rendell Adopt this philosophy? The organizational philosophy of   Martex   with respect to the controller function is thatdivisional controller report to the corporate controller for transparency of information on budget issues. According to us it has the following Adv and disadv: