Taxation Law Assignment
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This essay explores various aspects of Australian taxation law, including capital gains tax, royalty payments, and gift tax. It analyzes the tax implications for a fashion designer selling various assets, an author receiving royalty payments, and a son returning a loan to his father with an additional amount...
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QUESTION OF TAXATION LAW
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TABLE OF CONTENTS
INTRODUCTION...........................................................................................................................1
QUESTION 1...................................................................................................................................1
1 Antique impressionism painting bought by Helen's father in February 1985 and sold on st
December 2018...........................................................................................................................1
2.Selling of historical sculpture on 1st January 2018 which was purchased on December 1993
.....................................................................................................................................................2
3. Antique jewellery purchased on October 1987 and sold on 20 march 2018..........................2
4. Sold picture on 1st July 2018 which was purchased by mother in March 1987.....................3
QUESTION 2...................................................................................................................................3
Discussing each payment to Barbara..........................................................................................3
Tax implication of selling a book without a contract................................................................4
QUESTION 3...................................................................................................................................4
CONCLUSION................................................................................................................................5
REFERENCES................................................................................................................................6
INTRODUCTION...........................................................................................................................1
QUESTION 1...................................................................................................................................1
1 Antique impressionism painting bought by Helen's father in February 1985 and sold on st
December 2018...........................................................................................................................1
2.Selling of historical sculpture on 1st January 2018 which was purchased on December 1993
.....................................................................................................................................................2
3. Antique jewellery purchased on October 1987 and sold on 20 march 2018..........................2
4. Sold picture on 1st July 2018 which was purchased by mother in March 1987.....................3
QUESTION 2...................................................................................................................................3
Discussing each payment to Barbara..........................................................................................3
Tax implication of selling a book without a contract................................................................4
QUESTION 3...................................................................................................................................4
CONCLUSION................................................................................................................................5
REFERENCES................................................................................................................................6
INTRODUCTION
Taxation is known as term when taxing authority usually government, imposes or levies
tax. The present report will demonstrate concepts under Australian tax system on basis of
deductions and income, Goods and service tax, Capital gain tax, Fringe benefit tax general anti
avoidance provisions and income tax administration. It will analyse taxation issues and
interpretation or relevant taxation case law and legislation along with application of taxation
principals in real life issues. Moreover, it will advise the capital gain tax consequences along
with discussing income of Barbara;s personal exertion. Lastly, this report will provide brief
discussion about impact of arrangement of assessable income.
QUESTION 1
Capital gain tax is referred as levy assess on positive variation among sale price of
particular asset along with their original price. However, Long term capital gains tax is a levy on
the profits from asset sold held for more than a year. In the present scenario, it is very important
for considering consequences of capital gain tax of sale of assets of fashion designer Helen.
There is presence of disposal of Capital gain tax assets along with CGT event A1 happens as per
Income tax Assessment Act 1997 – Section 104.10 (Income tax assessment act 1997, section
104-10 disposal of a CGT asset: CGT event a1, 2019). It is very vital for identifying that the
assets are comprised in CGT assets, personal or collectable use assets. In the similar context,
personal and collectable assets are classified in Income tax assessment Act 1997 – Section
108.10. The dealing with every asset of Helen is classified below:
1 Antique impressionism painting bought by Helen's father in February 1985 and sold on st
December 2018
Each of the asset gained as capital gains tax initiated as on 20th September 1985 and has
excluded some specific items. Generally it applies to stocks, units and identical investments, real
estate, leases, good will, foreign currency, licences, contractual rights along with various
improvements in capital undertaken with land pre assets of pre CGT. In the same series, it
applied to various collectables and assets of personal use which are above certain value. There
are some assets which had gained exemption from CGT like main residence, car or motor cycle,
assets depreciation implied solely for taxable objective like equipments of business along with
fitting in a rental property and any of the assets gained prior to 20th September 1985 (CGT assets
and exemptions, 2019).
1
Taxation is known as term when taxing authority usually government, imposes or levies
tax. The present report will demonstrate concepts under Australian tax system on basis of
deductions and income, Goods and service tax, Capital gain tax, Fringe benefit tax general anti
avoidance provisions and income tax administration. It will analyse taxation issues and
interpretation or relevant taxation case law and legislation along with application of taxation
principals in real life issues. Moreover, it will advise the capital gain tax consequences along
with discussing income of Barbara;s personal exertion. Lastly, this report will provide brief
discussion about impact of arrangement of assessable income.
QUESTION 1
Capital gain tax is referred as levy assess on positive variation among sale price of
particular asset along with their original price. However, Long term capital gains tax is a levy on
the profits from asset sold held for more than a year. In the present scenario, it is very important
for considering consequences of capital gain tax of sale of assets of fashion designer Helen.
There is presence of disposal of Capital gain tax assets along with CGT event A1 happens as per
Income tax Assessment Act 1997 – Section 104.10 (Income tax assessment act 1997, section
104-10 disposal of a CGT asset: CGT event a1, 2019). It is very vital for identifying that the
assets are comprised in CGT assets, personal or collectable use assets. In the similar context,
personal and collectable assets are classified in Income tax assessment Act 1997 – Section
108.10. The dealing with every asset of Helen is classified below:
1 Antique impressionism painting bought by Helen's father in February 1985 and sold on st
December 2018
Each of the asset gained as capital gains tax initiated as on 20th September 1985 and has
excluded some specific items. Generally it applies to stocks, units and identical investments, real
estate, leases, good will, foreign currency, licences, contractual rights along with various
improvements in capital undertaken with land pre assets of pre CGT. In the same series, it
applied to various collectables and assets of personal use which are above certain value. There
are some assets which had gained exemption from CGT like main residence, car or motor cycle,
assets depreciation implied solely for taxable objective like equipments of business along with
fitting in a rental property and any of the assets gained prior to 20th September 1985 (CGT assets
and exemptions, 2019).
1
In the above scenario of Antique Impressionism painting was bought for higher than
$500 as any gain on the collectable is replicated as assessable. Apart from this, it was acquired
by her father on February 1985 which is before the stated duration (20th September 1985) so it is
known as pre-CGT assets (Chen, Gallagher and Warren, 2019). Moreover, there is disregard of
any capital gain or loss via collectable and the gain of $8000 is exempted as per Income tax
Assessment Act 1997, Section 104 – 10 (5).
2.Selling of historical sculpture on 1st January 2018 which was purchased on December 1993
The sculpture was bought on December 1993 and it was sold on 1st January 2018. It was
acquired for more than $500 and according to 20th September 1985, any gain gain through CGT
event would be considered as taxable capital gain. Helen might imply indexation method to
identify gain and application of CGT discount of 50%. Apart from this, if there is application of
discount method her capital gain is about $500. Moreover, 50% discount could be only applied
and losses are considered into account, so it would be performed at later phase. The application
of indexed method as capital gain is identified as below:
Indexed figure for December 1993 is 61.2 and for September 1999 is 68.7. It leads to indexation
factor of 1.123 which is rounded to 3 decimals (The indexation method of calculating your
capital gain, 2019) and its indexed cost base is:
$5500 * 1.123 = $6176
Moreover, indexation could not be used for creating capital loss and its outcome could be
undertaken to be 0. Helen would neither have capital loss or gain with application of this method
of indexation. Thus with use of discounting, there is presence of capital gain and Helen could
imply any method which offers her best outcome. In this event, there would be use of indexation.
3. Antique jewellery purchased on October 1987 and sold on 20 march 2018
The Antique jewellery was purchased in October 1987 for $14000 and sold on 20th march
in $ 13000. It is clearly viewed that Helen had capital loss of $1000 on its sale of antique
jewellery. Thus, it had been concluded that it was sold at loss so its cost base could not be
indexed and undertaken for accounting inflation (Dogan, Ghosh and Petrova, 2019). The main
reason behind this is that capital gains are exempted and it should disregard some of the capital
losses as it could not be used for offsetting capital gain and therefore it decreases assessable
income.
2
$500 as any gain on the collectable is replicated as assessable. Apart from this, it was acquired
by her father on February 1985 which is before the stated duration (20th September 1985) so it is
known as pre-CGT assets (Chen, Gallagher and Warren, 2019). Moreover, there is disregard of
any capital gain or loss via collectable and the gain of $8000 is exempted as per Income tax
Assessment Act 1997, Section 104 – 10 (5).
2.Selling of historical sculpture on 1st January 2018 which was purchased on December 1993
The sculpture was bought on December 1993 and it was sold on 1st January 2018. It was
acquired for more than $500 and according to 20th September 1985, any gain gain through CGT
event would be considered as taxable capital gain. Helen might imply indexation method to
identify gain and application of CGT discount of 50%. Apart from this, if there is application of
discount method her capital gain is about $500. Moreover, 50% discount could be only applied
and losses are considered into account, so it would be performed at later phase. The application
of indexed method as capital gain is identified as below:
Indexed figure for December 1993 is 61.2 and for September 1999 is 68.7. It leads to indexation
factor of 1.123 which is rounded to 3 decimals (The indexation method of calculating your
capital gain, 2019) and its indexed cost base is:
$5500 * 1.123 = $6176
Moreover, indexation could not be used for creating capital loss and its outcome could be
undertaken to be 0. Helen would neither have capital loss or gain with application of this method
of indexation. Thus with use of discounting, there is presence of capital gain and Helen could
imply any method which offers her best outcome. In this event, there would be use of indexation.
3. Antique jewellery purchased on October 1987 and sold on 20 march 2018
The Antique jewellery was purchased in October 1987 for $14000 and sold on 20th march
in $ 13000. It is clearly viewed that Helen had capital loss of $1000 on its sale of antique
jewellery. Thus, it had been concluded that it was sold at loss so its cost base could not be
indexed and undertaken for accounting inflation (Dogan, Ghosh and Petrova, 2019). The main
reason behind this is that capital gains are exempted and it should disregard some of the capital
losses as it could not be used for offsetting capital gain and therefore it decreases assessable
income.
2
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4. Sold picture on 1st July 2018 which was purchased by mother in March 1987
In the above scenario, Helen's mother purchased painting in March 1987 for $470 and it
was sold for $5000 on 1st July 2018. This is clearly viewed about benefit of $4530 but apart from
this, its gain on sale is disregarded due to Income Tax Assessment Act 1997 – Section 118.1 as
its initial element of specific cost base is lower than $500. However, losses through collectables
with the offset which are only against the gains through the collectables. While operating with
net capital gain or loss for the income year and capital losses fro collectables could be implied
for decreasing capital gains from collectables (Income tax assessment act 1997, section 108-10
losses from collectables to be offset only against gains from collectables, 2019). Thus, Helen had
net capital loss of $1000 and it might be carried forward to be offset against any particular
capital loss through its collectables in the future years.
QUESTION 2
Discussing each payment to Barbara
Royalty payments to Barbara as copyright of the books:
The royalties payments under the taxation law falls under two heads. One is
where the payment for the patent and copyrights which are received under a licences
(Suthers, Rissik and Richardson, 2019). The payment for royalties includes patent,
design, copyrights , plan, secrete formulas or process, a model, trademark or other right
or property.
The inclusion in royalties are payments in any for anything in return.
The royalty payments are done for the use or given a right to use any king of design,
patent, copyright, plan or model. This can be a secrete formula or a trademark, or a
process or a similar right or property.
The rights is assigned to use any scientific equipment which can either be scientific or
commercial
This payment is also done for motion picture film, video tape or television, tapes for
radio broadcasting.
The use can be of optic fibre, cable or satellite or any other similar technology used in
television and radio broadcasting.
3
In the above scenario, Helen's mother purchased painting in March 1987 for $470 and it
was sold for $5000 on 1st July 2018. This is clearly viewed about benefit of $4530 but apart from
this, its gain on sale is disregarded due to Income Tax Assessment Act 1997 – Section 118.1 as
its initial element of specific cost base is lower than $500. However, losses through collectables
with the offset which are only against the gains through the collectables. While operating with
net capital gain or loss for the income year and capital losses fro collectables could be implied
for decreasing capital gains from collectables (Income tax assessment act 1997, section 108-10
losses from collectables to be offset only against gains from collectables, 2019). Thus, Helen had
net capital loss of $1000 and it might be carried forward to be offset against any particular
capital loss through its collectables in the future years.
QUESTION 2
Discussing each payment to Barbara
Royalty payments to Barbara as copyright of the books:
The royalties payments under the taxation law falls under two heads. One is
where the payment for the patent and copyrights which are received under a licences
(Suthers, Rissik and Richardson, 2019). The payment for royalties includes patent,
design, copyrights , plan, secrete formulas or process, a model, trademark or other right
or property.
The inclusion in royalties are payments in any for anything in return.
The royalty payments are done for the use or given a right to use any king of design,
patent, copyright, plan or model. This can be a secrete formula or a trademark, or a
process or a similar right or property.
The rights is assigned to use any scientific equipment which can either be scientific or
commercial
This payment is also done for motion picture film, video tape or television, tapes for
radio broadcasting.
The use can be of optic fibre, cable or satellite or any other similar technology used in
television and radio broadcasting.
3
The assessee who makes a payment of royalties or for investment income to the foreign
investment, he/she might required to with hold the tax. The Royalties are defined as the payment
made from an individual to another to use the rights in a thing which are owned by another
person (Munene, Ndambiri and Wanjohi, 2019). The payment may be periodic, irregular, one
off payment. The royalty payment received form the person who have published the books and
gave a certain sum of money to the another is referred as the royalty income. This income is
charged to the rate of income tax under the personal income of the taxable person (Zalnieriute
and et.al., 2019).
For the present case Barbara have entered into contract with Eco Books Ltd who have
published her book and have given made her royalty payments over selling of the copyrights of
book to the company as per the Taxation Administration Act 1953(TAA 1953). The copyright
income received by Barbara of $13400 is taxable as her normal incomes as per the income tax
rate for the particular income year (Berger, 2019). For the income of sale of interview
manuscript of $3200 and manuscript of the book $4350 are also treated as personal income of
Barbara and will be tax in accordance to the rate of income tax.
Tax implication of selling a book without a contract
The sale of the book written by Barbara falls under the ambit of sales activities for
business purpose. If the turnover of books sold by Barbara is lower than $75000 for a income
year, she is not required to get registered to GST (Askari, 2019). This can be stated as per the
rules of Taxation Administration Act 1953(TAA 1953) that if the sales process from the books
are more than $75000 a GST registration is required and more for the same sales tax is required
to be paid by Barbara .
QUESTION 3
Money lend by Patrick to his son David:$52000
Money decided to be return by David: $58000
Money actually paid back to Patrick: principle plus 5%
Principle: 52000
Additional amount:520008*5%= 2600
Total amount refunded by David to Patrick: 52000+2600 = 54600
4
investment, he/she might required to with hold the tax. The Royalties are defined as the payment
made from an individual to another to use the rights in a thing which are owned by another
person (Munene, Ndambiri and Wanjohi, 2019). The payment may be periodic, irregular, one
off payment. The royalty payment received form the person who have published the books and
gave a certain sum of money to the another is referred as the royalty income. This income is
charged to the rate of income tax under the personal income of the taxable person (Zalnieriute
and et.al., 2019).
For the present case Barbara have entered into contract with Eco Books Ltd who have
published her book and have given made her royalty payments over selling of the copyrights of
book to the company as per the Taxation Administration Act 1953(TAA 1953). The copyright
income received by Barbara of $13400 is taxable as her normal incomes as per the income tax
rate for the particular income year (Berger, 2019). For the income of sale of interview
manuscript of $3200 and manuscript of the book $4350 are also treated as personal income of
Barbara and will be tax in accordance to the rate of income tax.
Tax implication of selling a book without a contract
The sale of the book written by Barbara falls under the ambit of sales activities for
business purpose. If the turnover of books sold by Barbara is lower than $75000 for a income
year, she is not required to get registered to GST (Askari, 2019). This can be stated as per the
rules of Taxation Administration Act 1953(TAA 1953) that if the sales process from the books
are more than $75000 a GST registration is required and more for the same sales tax is required
to be paid by Barbara .
QUESTION 3
Money lend by Patrick to his son David:$52000
Money decided to be return by David: $58000
Money actually paid back to Patrick: principle plus 5%
Principle: 52000
Additional amount:520008*5%= 2600
Total amount refunded by David to Patrick: 52000+2600 = 54600
4
Patrick landed money to his son David for providing assistance in his business but there
was no legal agreement between both them as a loan advancement. When the money is returned
by David with 5% addition it is considered as a gift from a son to his father as there is no legal
proof available to show that is is repayment of the loan (Pigott, 2019). The gifts are generally not
taxable when they go beyond the ambit of other taxes that is interest from bank accent, share
dividend and rise in the value pho assets. For example, a gift from the close family member in
from of a car on birthday is not liable to be taxed as it is a gift having no connection to any
form of taxation. Gifts posses a nature of one time payment and a regular payment is considered
to be incomes instead of a gift. (Lemaitre, 2019.) A leading case related with gift tax was
Hayes v FCT(1956) CLR 47. In this case, a taxpayer Hayes transferred his shares to his
associate without anything in return of monetary value. It was held that is was not a gift as
shares were referred as tax payer's ordinary income and he give them to associate out of legal
obligations. Also, a gift of more than $10000 is taxed as personal income of the gift receiver.
Here in this case no legal charges are passes so the amount will be treated as gift form a
son to his father (Income tax assessment act 1997,). The amount is more than $10000 so the
amount more that the statutory limit that is $44600 are chargeable to tax under the personal
income of Patrick as per the rule of Income tax assessment act 1997.
CONCLUSION
From the above report it can be concluded that the capital gain tax liability arises when a
capital property is sold on profits. The capital property includes applies to units, shares, and
any other similar investments goodwill, real estate, leases, foreign currency, licences and
contractual right. Antique impressionism painting bought by Helen's father has been determined
to be exempted as per Income tax Assessment Act 1997. Indexed cost base for historical
sculpture has been calculated as $6176 and for this neither capital loss nor gain has been
applicable. Over the transaction of antique jewellery capital loss is suffered and for sale of the
old picture capital loss $1000 has been suffered. For the copyrights of Barbara it has be
identified that royalty payment are charge as income tax of the tax payer. The income from the
sales of book without a contract is charged to GST when the sales process from books exceed
$75000. The payment made by David to his father in lieu of loan advanced by Patrick is
5
was no legal agreement between both them as a loan advancement. When the money is returned
by David with 5% addition it is considered as a gift from a son to his father as there is no legal
proof available to show that is is repayment of the loan (Pigott, 2019). The gifts are generally not
taxable when they go beyond the ambit of other taxes that is interest from bank accent, share
dividend and rise in the value pho assets. For example, a gift from the close family member in
from of a car on birthday is not liable to be taxed as it is a gift having no connection to any
form of taxation. Gifts posses a nature of one time payment and a regular payment is considered
to be incomes instead of a gift. (Lemaitre, 2019.) A leading case related with gift tax was
Hayes v FCT(1956) CLR 47. In this case, a taxpayer Hayes transferred his shares to his
associate without anything in return of monetary value. It was held that is was not a gift as
shares were referred as tax payer's ordinary income and he give them to associate out of legal
obligations. Also, a gift of more than $10000 is taxed as personal income of the gift receiver.
Here in this case no legal charges are passes so the amount will be treated as gift form a
son to his father (Income tax assessment act 1997,). The amount is more than $10000 so the
amount more that the statutory limit that is $44600 are chargeable to tax under the personal
income of Patrick as per the rule of Income tax assessment act 1997.
CONCLUSION
From the above report it can be concluded that the capital gain tax liability arises when a
capital property is sold on profits. The capital property includes applies to units, shares, and
any other similar investments goodwill, real estate, leases, foreign currency, licences and
contractual right. Antique impressionism painting bought by Helen's father has been determined
to be exempted as per Income tax Assessment Act 1997. Indexed cost base for historical
sculpture has been calculated as $6176 and for this neither capital loss nor gain has been
applicable. Over the transaction of antique jewellery capital loss is suffered and for sale of the
old picture capital loss $1000 has been suffered. For the copyrights of Barbara it has be
identified that royalty payment are charge as income tax of the tax payer. The income from the
sales of book without a contract is charged to GST when the sales process from books exceed
$75000. The payment made by David to his father in lieu of loan advanced by Patrick is
5
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recognised as gift form son to to his father of amount $54600. Of this amount $10000 are no
table and remaining $44600 are chargeable to tax under personal income of Patrick.
6
table and remaining $44600 are chargeable to tax under personal income of Patrick.
6
REFERENCES
Books and Journals
Chen, Z., Gallagher, D. R. and Warren, G. J., 2019. The effect of data availability in measuring
fund managers’ after‐tax alphas. Accounting & Finance. 59. pp.411-448.
Dogan, Y. Y., Ghosh, C. and Petrova, M., 2019. On the Determinants of REIT Capital Structure:
Evidence from around the World. The Journal of Real Estate Finance and Economics,
pp.1-34.Lemaitre, S., 2019.Pigott, J. M., 2019Askari, M. M. U. R., 2019Berger, T.,
2019Suthers, I., Rissik, D. and Richardson, A. eds., 201Munene, E. N., Ndambiri, J. M. and
Wanjohi, S. M., 2019Zalnieriute, M.and et.al., 2019
Lemaitre, S., 2019. Illicit financial flows within the extractive industries sector: a glance at how
legal requirements can be maniLemaitre, S., 2019.Pigott, J. M., 2019Askari, M. M. U. R.,
2019Berger, T., 2019Suthers, I., Rissik, D. and Richardson, A. eds., 201Munene, E. N.,
Ndambiri, J. M. and Wanjohi, S. M., 2019Zalnieriute, M.and et.al., 2019pulated and
diverted. Crime, Law and Social Change. 71(1). pp.107-128.
Pigott, J. M., 2019. Capital Crimes: Deconstructing John’s “Unnecessary Severity” in Managing
the Clergy at Constantinople. In Revisioning John Chrysostom (pp. 733-778). Brill.
Askari, M. M. U. R., 2019. Database Protection under Copyright Law: Perspective Intellectual
Property Landscape of Bangladesh. Journal of Intellectual Property Rights Law. 1(2).
pp.26-34.
Berger, T., 2019. Designing GUIs: current treatment of virtual or non-physical designs in
Australia. Queen Mary Journal of Intellectual Property. 9(1). pp.92-104.
Suthers, I., Rissik, D. and Richardson, A. eds., 2019. Plankton: A guide to their ecology and
monitoring for water quality. CSIRO publishing.
Munene, E. N., Ndambiri, J. M. and Wanjohi, S. M., 2019. Effect of Unsecured Commercial
Bank Loans on Financial Performance of Savings and Credit Co-Operative Societies in
Kenya. International Journal of Accounting, Finance and Risk Management. 4(1). p.1.
Zalnieriute, M.and et.al., 2019. From Rule of Law to Statute Drafting: Legal Issues for
Algorithms in Government Decision-Making. Cambridge Handbook on the Law of
Algorithms (Cambridge University Press 2019), pp.19-30.
Online
Income tax assessment act 1997, section 104-10 disposal of a CGT asset: CGT event a1. 2019.
[Online]. Available through
<https://iknow.cch.com.au/document/atagUio695823sl24364722/section-104-10-disposal-
of-a-cgt-asset-cgt-event-a1>.
CGT assets and exemptions. 2019. [Online]. Available through
<https://www.ato.gov.au/general/capital-gains-tax/cgt-assets-and-exemptions/>.
Income tax assessment act 1997, section 108-10 losses from collectables to be offset only against
gains from collectables. 2019. [Online]. Available through
<https://iknow.cch.com.au/document/atagUio695914sl24365956/income-tax-assessment-
7
Books and Journals
Chen, Z., Gallagher, D. R. and Warren, G. J., 2019. The effect of data availability in measuring
fund managers’ after‐tax alphas. Accounting & Finance. 59. pp.411-448.
Dogan, Y. Y., Ghosh, C. and Petrova, M., 2019. On the Determinants of REIT Capital Structure:
Evidence from around the World. The Journal of Real Estate Finance and Economics,
pp.1-34.Lemaitre, S., 2019.Pigott, J. M., 2019Askari, M. M. U. R., 2019Berger, T.,
2019Suthers, I., Rissik, D. and Richardson, A. eds., 201Munene, E. N., Ndambiri, J. M. and
Wanjohi, S. M., 2019Zalnieriute, M.and et.al., 2019
Lemaitre, S., 2019. Illicit financial flows within the extractive industries sector: a glance at how
legal requirements can be maniLemaitre, S., 2019.Pigott, J. M., 2019Askari, M. M. U. R.,
2019Berger, T., 2019Suthers, I., Rissik, D. and Richardson, A. eds., 201Munene, E. N.,
Ndambiri, J. M. and Wanjohi, S. M., 2019Zalnieriute, M.and et.al., 2019pulated and
diverted. Crime, Law and Social Change. 71(1). pp.107-128.
Pigott, J. M., 2019. Capital Crimes: Deconstructing John’s “Unnecessary Severity” in Managing
the Clergy at Constantinople. In Revisioning John Chrysostom (pp. 733-778). Brill.
Askari, M. M. U. R., 2019. Database Protection under Copyright Law: Perspective Intellectual
Property Landscape of Bangladesh. Journal of Intellectual Property Rights Law. 1(2).
pp.26-34.
Berger, T., 2019. Designing GUIs: current treatment of virtual or non-physical designs in
Australia. Queen Mary Journal of Intellectual Property. 9(1). pp.92-104.
Suthers, I., Rissik, D. and Richardson, A. eds., 2019. Plankton: A guide to their ecology and
monitoring for water quality. CSIRO publishing.
Munene, E. N., Ndambiri, J. M. and Wanjohi, S. M., 2019. Effect of Unsecured Commercial
Bank Loans on Financial Performance of Savings and Credit Co-Operative Societies in
Kenya. International Journal of Accounting, Finance and Risk Management. 4(1). p.1.
Zalnieriute, M.and et.al., 2019. From Rule of Law to Statute Drafting: Legal Issues for
Algorithms in Government Decision-Making. Cambridge Handbook on the Law of
Algorithms (Cambridge University Press 2019), pp.19-30.
Online
Income tax assessment act 1997, section 104-10 disposal of a CGT asset: CGT event a1. 2019.
[Online]. Available through
<https://iknow.cch.com.au/document/atagUio695823sl24364722/section-104-10-disposal-
of-a-cgt-asset-cgt-event-a1>.
CGT assets and exemptions. 2019. [Online]. Available through
<https://www.ato.gov.au/general/capital-gains-tax/cgt-assets-and-exemptions/>.
Income tax assessment act 1997, section 108-10 losses from collectables to be offset only against
gains from collectables. 2019. [Online]. Available through
<https://iknow.cch.com.au/document/atagUio695914sl24365956/income-tax-assessment-
7
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