This assignment provides legal advice on Tax Adjustment and Assessment based on the court ruling on proceeds gained from Coffee Bean Pty Ltd. It discusses the tax obligations for Our Earth Pty Ltd as a result of damages fees paid by Coffee Bean Pty Ltd for contracting an overseas company to manufacture and sell Our Earth Pty Ltd patented coffee cups. The assignment also covers the assessment of damages caused by Coffee Bean Pty Ltd selling the plaintiff's patented coffee cups and the implications of the Australia Taxation Office regarding income tax based on capital gains.