Non Profit Organizations Research Paper Example | Topics and Well Written Essays - 2000 words

Non Profit Organizations - Research Paper Example The companion ought to expect a lot of distinction according to her working areas. First off, she should comprehend this is a completely differential endeavor and it would imply that she should experience work which is erratic and with no due impetuses going to her front. She should understand how just like the Marketing Manager at Coca Cola will she repeat the equivalent inside her domains at the not revenue driven association. There is proof through understanding that the not revenue driven associations don't get that numerous motivators and rewards which Coca Cola may guarantee at some random occasions. This is recommended by the organization approaches of the two establishments †the not revenue driven association and Coca Cola. Since Coca Cola is a flourishing business which depends on the reason of rounding up a benefit all in all, the not revenue driven association doesn't exist as such1. There is reason enough to accept that the not revenue driven association would bank e xclusively on taking care of business and would not warrant any advantages for its representatives over the long haul. Along these lines, one must comprehend that the monster corporate venture (Coca Cola) would be better positioned to give her a superior vocation opportunity than the one which has been guaranteed by this not for benefit organization.... This isn't the situation inside her job at Coca Cola where she filled in as the Marketing Manager. She ought to hope to see that individuals are more laidback in their tendency while working for the not revenue driven association as they don't get any advantages thusly. This would imply that there are peculiarities of various types and shapes inside the reins of the organization2. Additionally what is significant here is an understanding that Coca Cola has faith in taking into account various crowds everywhere throughout the world and its extension is progressively wide which isn't the situation with the not revenue driven association where their impediments are numerous and their motivating forces are negligible to express the least. Generally, these are probably the most significant issues that could be drawn up inside the domains of the correlation that is accomplished for this companion while picking the not revenue driven association over her current day Marketing Manager job at Coca Cola. 2. You are the Marketing Director of a non benefit association concentrated on advancing smart dieting propensities for youthful school matured youngsters. How might you do this? As the Marketing Director of a non benefit association which fundamentally puts stock in teaching sound propensities inside children to eat great food, I would above all else request that the publics draw in with my association in a capable limit. Since I am the person who might need to direct the reins of the non benefit association, my job becomes generous this while. I would need to discover available resources through which my organization can push ahead with unique excellence and a feeling of straightforwardness and sympathy originating from the domains of the various players that are available inside the non benefit industry just as the overall population for whom my association is in activity. Accordingly, my job becomes

Domestic Terrorism in America Essay -- Islam Jihad and Terrorism Essay

We in this manner advocate a transformation against the modern system.â - Ted Kaczynskiâ â The sun ascends to a profound spring-blue sky on Sunday the Fifth of May 2017; 51,000 individuals are uniting on downtown Spokane for the 39th running of the Bloomsday street race. Thirty miles toward the south, close to the town of Fairfield, a little bunch of individuals watch from a separation as two men in defensive coveralls and respirators pour fifty gallons of an away from into the payload compartment of a Bell 300C helicopter. The harvest duster, which was bought for money in Walla, is a descendent of the Korean War period helicopters portrayed on the TV arrangement MASH. After the fluid is stacked, and the outside of the helicopter is purified, the pilot goes through his preflight agenda and flames up the motor. After thirty minutes, minutes before the starter shoot his weapon into the air, the helicopter plunges in low over Riverside Avenue, originating from the east so the sun is to the pilot's back. As the pilot arrives at the close to edge of the group, his correct hand discourages to trigger on the control stick and starts to shower his payload on the amassed sprinters. In spite of the fact that the fluid dissipates before arriving at the ground, most sprinters pull back from the race. The proceeding with news inclusion of the occasion reports that specialists can't follow the airplane and can't recognize the baffling fluid. Around 7:30 that equivalent night, the first of the introduction casualties registers to the Emergency Room at Sacred Heart Medical Center whining of a general discomfort. Before the hour is done, thirty additional individuals are in the lounge area with a comparable condition. By 12 PM, in a scene rehashed at all of the Spokane region medical clinics, many individuals line the corridor... ...Port Townsend, WA: Loompanics Unlimited, 1997. John Brown's Early Life. The John Brown Homepage. Norfolk Academy. http://www.norfacad.pvt.k12.va.us/venture/earthy colored/brown.htm. 28 May 2014. Kaczynski, Ted. Unabomber Manifesto. Time.com. 1997 http://www.time.com/time/reports/unabomber/manifesto_toc.html. 28 May 2014. Kuroda, Tadahisha. Contextual analysis: Shays Rebellion. GH 322 History and Political Thought of the American Revolution Home Page. Skidmore College. http://www.skidmore.edu/~tkuroda/gh322/shayscase.htm. 28 May 2014. Meet the E.L.F. Home Page. Earth Liberation Front. 2014 http://www.earthliberationfront.com/about/. 28 May 2014. Shays' Rebellion. Wintergreen Associates. 2 July 2012 http://shaysnet.com/dshays.html. 28 May 2014. Psychological oppression. Government Emergency Management Agency. 10 Jan. 2013 www.fema.gov. 28 May 2014.

Gatsby And Don Quixote free essay sample

# 8220 ; Romantic Fools # 8221 ; By Mike Tardiff Essay, Research Paper Jay Gatsby from Fitzgerald # 8217 ; s The Great Gatsby and Don Quixote from Cervantes # 8217 ; Don Quixote de la Mancha were two rather frustrated work powers. They were both confused in a self-built universe of chivalry and phantasy bouncing into world. Wear Quixote was a visionary, one who past totally delighted in a decent caper. Jay Gatsby was other than a visionary who accepted that he could # 8220 ; Repeat the past, of class # 8221 ; ( 111 ) . Together they were unnecessarily pre-busy with their ain trick picture to infiltrate world. Following madness from misreading stories of bravery, Don Quixote surrenders his place to look for caper on the principle streets and in the rustic scene of royal Spain. Wear Quixote leaves his little modest community in La Mancha to sail to the forested areas of the Sierra Morena, thus comes back to his unassuming community where he recovers from fatigue and different and arranged damages. We will compose a custom article test on Gatsby And Don Quixote or then again any comparative subject explicitly for you Don't WasteYour Time Recruit WRITER Just 13.90/page He experiences different characters at wayside inn, which in his lunacy he accepts to be castles. His end is to repay all habits of wrongs and to infer big name for his valiant workss. Wear Quixote lived in a clasp considerably more present than his phantasy. He accepted that the entirety of his workss were devoted to a miss whom he gave the name Dulcinea. Quixote was impaired that Dulcinea was his lady and that he was a knight battle for her honor. In world Aldonza Lorenzo, the grown-up female he alluded to as Dulcinea, needed nil to make with this rustic and perplexed grown-up male. He was an extremely baronial and sentimental legend in the aspect that set out on a sea trip for the sake of his demoiselle. The sea trip was insufficient yet the plan was, in his mind, extremely brave. What makes him extremely baronial is the way that he was dedicated to giving her pride and grant at any expense, yet what makes him awful is that the workss he performed were unfastened and humiliating. Jay Gatsby was, as Quixote, an awful yet sentimental sap. He dedicated his life to the pursuit of a miss. He one time had a sentimental relationship with Daisy Faye when he was James Gatz, a terrible grown-up male. He began to look all starry eyed at a miss tungsten Ho was infatuated with cash, a part that Jay Gatz did non have. She so left his life. Gatz so did whatever he could to infer Daisy’s love, which on a very basic level implied that he sought after what Daisy cherished, cash. He in the long run turned into a princely grown-up male and one time again got the oculus of Daisy. He changed his name to Jay Gatsby. It was about as though he were resurrected into the grown-up male that he at any point needed to be. The bind with this recently discovered love was that Daisy was at that point wedded to one of the most regarded work powers on Long Island, Tom Buchanon. Gatsby so turned into a sap in his push to revive the fire among himself and Daisy. He endeavored to hold an issue with her rump Tom’s back, with the expectation that it would sprout into a relationship so to marriage. The disaster happened when Daisy went to the acknowledgment that she needed nil to make with Gatsby in light of the fact that she was secure with her p resent hubby, Tom. Gatsby so given and Daisy didn’t even trouble to pay comprehension or respect to the grown-up male she one time adored. Jay Gatsby was a baronial sap. All that he represented, and all that he had achieved, was for Daisy. He was a sap in the mode that he accepted he could take her off from her freshly discovered hubby. This prompted his demise. Gatsby â€Å"had separated like glass against Tom’s troublesome malice.† ( 148 ) . Gatsby and Quixote in like manner were both baronial and sentimental saps. The two of them planned for enchanting the 1s that they gave they hearts to. They were both lost inside their ain realm of bogus creative mind and readings. The peruser figures out how to encounter empathy for these characters who are populating their phantasies, by and by, can foresee them to come to footings with world and be overpowered with the feeling that one can non woolgather everlastingly. Wear Quixote and Jay Gatsby were visionaries, and they would permit nil stop them from convey throughing their closures. They were baronial, for, they did non hurt anybody in their tests, and they were sentimental in light of the fact that they did these workss all in pursue of affection and felicity. These two characters were human, and all universes have botches. Theirs were just abused in a terrible mode.

Community Democratic Citizenship Article Summary - Free Essay Example

A study published in the Journal for Artificial Societies and Social Stimulation (the JASSS) utilitized artificial intelligence to study the question of whether people are naturally violent, or if factors such as religion can cause xenophobic tension and anxiety between groups, that may or may not lead to violence. The tests revealed that people are naturally peaceful, but in a wide range of contexts they are willing to engage in violence. Violence emerged particularly in situations when others went against or threatened the core beliefs that define a persons identity. The study was conducted by a group of researchers from universities like Oxford, Boston University, and the University of Agder, which is in Norway. They used theories in cognitive psychology to replicate how a human thinks and processes information against their own personal experiences and created an AI program to show how an individuals beliefs match up in a group situation. To represent an everyday society, and how people of different faiths interact in the world, they populated a simulated environment with thousands (maybe millions) of human models. The only difference between the people was a few different variables like age, ethnicity, religion. Some of the models were given positive experiences with people from other religions, while others had negative or neutral encounters. They did this to study the escalation and de-escalation of violence over time,and how it can or cannot be managed. The environments also had a basic design. Within these spaces the humans interacted with certain hazards like natural disasters and disease, and at some point, each other. The findings show us that even in times of crisis such as the natural disasters or diseases, people tend to bond and come together. The conditions that cause mutual xenophobic tension occur is when social hazards, such a people from inside or outside the group go against the groups core beliefs and identity. It is only when peoples core beliefs are questioned, or they feel that their commitment to their beliefs are challenged, that we see conflicts occur. However, this study showed that this anxiety only led to violence in 20% of the scenarios created. While CMTY 195 has not had a section on religion or religious conflicts thus far, I feel that is article is still relevant to this course and its teachings. Artificial intelligence can help us to better understand the causes of religious violence and to possibly control it. This study is one of the first that uses AI with a realistic human psychology. This research can be a positive tool that supports integration of multicultural societies. Throughout this class so far, we have read about increased diversity in America (Week 7), emerging megacities and their problems (Week 5), feminist issues (Week 11), and many other issues that I feel tie in to this article. I feel a sectio about religion and religious anxieties would tie in perfectly in a class about community and citizenship in a democratic society. It is a very important problem that has caused so many conflicts, violent and non-violent. With this ability to mimic human psychology, and the future hopes of understanding and controlling religious conflict, continuing this kind of research can help bring peace and cohesiveness to our local, state, national, and global communities. With all of the issues and conflicts we have learned about in CMTY 195 and that we hear about everyday in the news, this simulation showed that we are not inherently violent people. There may be some hope for us yet!

Report on Consumer Behavior Towards Technological Goods...

Assignment: Report - Consumer buying preferences towards technological goods produced using sustainable business practices. Table of Contents 1. AbstractPage 3... 2. IntroductionPage 3-4 3. Literature ReviewPage 4-5 4. MethodologyPage 5... 5. ResultsPage 6-8 6. ConclusionPage 8... 7. BibliographyPage 9... 8. AppendixPage 10-11 1. Abstract This report shows data on consumer behaviour as primary research and secondary data from literature about sustainability, sustainable business practices and consumer behaviour towards sustainable produced goods. The terms sustainability and sustainable business practices will be examined in more detail. Data gathered from primary research†¦show more content†¦The questionnaire took approximately 10 minutes to complete and participants were asked that the oldest member of each household should return the results by end of the month. Surveys are one of the fastest methods to gather information nowadays, due the possibility to conduct them online as well. In the questionnaire participants of ages 30 and above were asked basic questions like name, email, gender and age. Furthermore the questionnaire asked more specific questions like how would you best describe your household, annual household income, if participants would buy sustainable produced goods over normal competitors e ven if the price was little higher and more to gather information about consumers buying preferences. The questionnaire was designed to gather a lot of information in a short time. To achieve better results, phrases around the topic sustainability and sustainable business practices were formed so that participants had just to tick their favourite answers. Limitations in primary research may be that the sample size could be increased more by surveying under 30 year olds as well. Secondary research was undertaken with the aid of online databases like summon, which is a database for all kinds of academic articles. Also the survey was based online due to its efficiency, because nowadays majority of people have internet connection. 5. Results When asked the question ifShow MoreRelatedA Brief Report On Suzlon Energy Limited2675 Words   |  11 Pagesthe founder of Suzlon Energy Limited. He was working in his family owned business in the textile industry and was facing electricity problems. Mr. Tanti and his brother started to find alternative source of power fulfilling their textile factory. They installed windmills and were impressed with the environmentally friendly quality power. Due to the potential of wind energy, Mr. Tanti and his brothers started the new business of windmills by the name of Suzlon Energy Limited. It’s headquartered atRead MoreUPS: A Leading-Edge Logistics Solution5634 Words   |  23 Pages.. 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A Brief Note On Surface Waters And Groundwater - 938 Words

Surface waters and groundwater are the two sorts of water assets that contamination influences. There are likewise two unique routes in which contamination can happen. On the off chance that contamination originates from a solitary area, for example, a release channel appended to a processing plant, it is known as point-source contamination. Different illustrations of point source contamination incorporate an oil slick from a tanker, a release from a smoke stack (industrial facility fireplace), or somebody pouring oil from their auto down a channel. A lot of water contamination happens not from one single source but rather from a wide range of scattered sources. This is called nonpoint-source contamination. A few types of water contamination are extremely self-evident: everybody has seen TV news footage of oil spills recorded from helicopters flying overhead. Water contamination is normally more subtle and much harder to recognize than this. However, by what method would we be able to gauge water contamination when we can t see it? How would we even know it s there? There are two fundamental methods for measuring the nature of water. One is to take tests of the water and measure the convergences of distinctive chemicals that it contains. In the event that the chemicals are risky or the focuses are excessively extraordinary, we can see the water as dirtied. Estimations like this are known as concoction markers of water quality. Another approach to gauge water qualityShow MoreRelatedAssessment of the Hydrogeological Aspects of White River in South Dakota1536 Words   |  7 PagesIntroduction Water is one of our mainly significant natural assets. If our planet would be lacking it, there would be no life present on this planet earth. It’s the duty of Hydrologists to study all characteristics of water bodies present at site and its relation to geography, geology, topography, biology, and chemistry. 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Income Tax as an Assesable Business Income assignment help

Question: Describe about the Income Tax for Assesable Business Income. Answer: Introduction Income tax is payable on assessable income of the party and is divided into statutory income and ordinary income (Ault and Arnold, 2010). The present report explains the standard norms needed to be espoused by organisations to comply with the Australian tax law. The different sections of the Income Tax Assessment Act 1997 are discussed in a detailed manner with relevant case laws. Part A Solution (a) Relevant laws: As per the Income Tax Assessment Act 1997 sec 6-5, the assessable income includes the ordinary income obtained during the relevant year (Australian Taxation Office, 2015). The verdict in the case of Brent vs. FC of T71ATC 4195, was that in the lack of applicable provisions for the determination of the derived income; the income is derived through the application of common and commercial principals of deriving income. Conclusion: Based on the above Law findings, the income derived by RIP Ltd. from RIP Finance is income obtained generally. In addition to this, the income obtained from the funeral plan shall be considered as activity from the funeral and pertinent activities. Solution (b) Facts: RIP Pty Ltd. is a private company carrying out the business of undertaker/funeral director. It operates out of its premises consisting of office facilities, professional rooms, assembly area and a chapel. It also has a fleet of vehicles as other assets. It earns its fees from RIP Finance Pty. Ltd. which gives credit to clients on an installment basis. If the customer pays the consented amount then the company organises deluxe funeral arrangements. However, if the customer fails to pay the agreed amount in full then it is billed as fee obtained from RIP Finance Pty Ltd. or as fee payable under an invoice of thirty days as per the instalment repayment plan. Relevant Law: Case law: Arthur Murray (NSW) Pty Ltd. vs. FCT (1965) 114 CLR 314 (Full High Court). Arthur Murray involved a taxpayer who was involved in the business of providing dance lessons. The taxpayer usually charged fees in advance of his courses. As the learners did not have any legal rights to claim refunds, the taxpayer made refunds occasionally. The taxpayer accounted such advance income as unearned deposit. The court concluded that the money obtained for services which will be given in the future shall be entailed in the assessable income of the year in which they are received and not in the year in which they are earned. Conclusion: The verdict declared in the Arthur Murray case is applicable to RIP Ltd. because the present case is also a case of income earned by funeral services. It is not applicable on any other income earned in that year (CCH Australia Staff, 2012). The case mentioned above will be applicable as the taxpayer is obtaining his fees on a prepaid basis and he is not making any refund if the student is unable to avail the lessons in the times to come. A similar concept is applicable to the clients to have stopped making payments and the company cannot expect them to make up for arrears. Solution (c) The Rule 8 and 9 of Taxation Ruling (TR 98/1) define two methods i.e. cash basis and accrual basis. Cash Basis This is otherwise known as the receipt basis method. Income is said to be derived from this method when the taxpayer receives cash or any cash equivalent. An organisation having a turnover of less than $2 million can adopt this method. The period that this method covers, is the period during which the purchases and sales are being made (Evans and Jacobs, 2010). The apparent benefit of this technique is that the cash flow can be aligned in a better way with business activity statement liabilities and therefore it becomes easier to manage the flow of cash. This method is applicable in any of the below-mentioned cases: If the income tax accounting is carried out on a cash basis, A small business which can be sole proprietor, partnership, company or a trust, making an aggregate turnover of less than $2 million in a year, A company which pays tax on a cash basis because of the applicability of the suitable law. Accrual Basis Under this technique, income is considered to be derived when it is earned. Income shall be realised only when the products have been delivered or a service has been provided or debt against income exists; rather than merely being based on receipt of income like in the cash method. Illustrations Cash method Mr A is an employee who obtained three months salary of the next year in advance. If cash method is used then the salary of the future three months will be derived as his income even though he has not served for it (Heffernan and Boyd, 2010). Accrual method Mr B has a business of selling magazines. He comes with a subscription scheme in which the customers will pay in advance for year 2 and earn a rebate of 20% (Jacob and Jacob, 2013). Under accrual basis, even though Mr B is receiving the subscription fee for the second year, still for income tax purposes, only the amount received in year 1 will be accounted as assessed income. 2. Solution Relevant Law: The Income Tax Act 1997, sec 104.150, compiled in the case of Forfeiture of deposit, CGT event HI. If an individual, organisation or an entity has received a deposit from a customer and the customer has surrendered it because the sale or any other related transaction has not been initiated, then in such cases it can be stated that the negotiations failed the amount of deposit (Kazmierska-Jozwiak, 2015). As per section 1A, the amount being transferred to the surrendered account is decreased by the below mentioned: Compensation that the company pays can be recognised as repayment of the entire deposit, or The money that the client pays As per section 1A, forfeited proceeds may also include property. Nonetheless, any amount that can be decreased in not included in the deposit. Besides this, the event takes place when the money is forfeited (Kobetsky, Brown and Gillies, 2015). Lastly, the capital gain is earned if a deposit is greater than the expenditure. If the deposit amount is less, then this amounts to a capital loss. Facts: The amount is paid to RIP Pty Ltd. by the customers under the funeral plan to meet their funeral costs in future. If the obligation fails to be met then the deposited amount gets forfeited. Easy Plan Funerals balance amounts to $225,000. Conclusion: With regards to Section 104.150, the amount shall be forfeited because it has been deposited in the concerned account owing to the non-fulfillment of the obligation and hence the books of RIP Pty Ltd. will record a capital gain of $225,000. 2. Solution (i) How is trading stock treated: Relevant law Income Tax Assessment Act 1997, section 70.10 defines trading stock. As per the definition is given in this section, trading stock comprises of everything which is manufactured, produced, acquired, which is held to manufacture, exchange or sell during the normal course of business (Passant, 2014). However, in the case of shares and livestock, special considerations need to be kept in mind. Livestock is considered as stock if they are abreast in the main production business. As far as shares are concerned, their inclusion in trading stock is dependent on the frequency of the number of transactions and the significance of the resources produced from the activity. Common Tax Treatment If the closing stock amount is greater than the opening stock, then the difference is assessable. If the opening stock is greater than the closing stock, then the difference amount is deductible (Lanis and Richardson, 2013) Cost of purchase is subject to a deduction Facts: Three different caskets types, together with various accessories and secular and religious coins are the closing stock of RIP Pty Ltd. The organisation gains substantial rebates on advance purchases. Conclusion: The accessories and caskets are held by the business for the fulfilment of its business duties and not for exchanging or selling in the normal course, hence they are entitled to be included in the trading stock. The verdict given in the case of Ballarat Brewing Co. Ltd. vs. FCT is applicable in the current case, relating to the fact that correct reflection of expenditure is done to acquire the accessories and caskets. As per the referred case, the amount recorded in the books will be subsequent to the discount obtained i.e. net amount to demonstrate the actual reflection. If the accessories and caskets are put under the asset head then the amount of $25000 shall be recorded on the asset side and debtors shall be created for this amount for an advance against the capital assets. If they are recorded as an expense then it will be recorded as a prepaid expense. Solution (ii) How is the dividend income obtained during the year treated As per ITAA36, sec 44, dividends are accounted for when paid and as per section 6(1), the term paid implies something which is credited or distributed. As per section 44(1), dividend payments are not revocable if the company declares them (Prince, 2013). Therefore, the dividend must be formed a component of the assessable income of its receipt and the company cannot revoke them. Thus, the cash dividend of $21,000 obtained from the RIP Finance Pty Ltd shall be included in the companys assessed income. Solution (iii) Treatment for rent of storage space paid during the year Relevant Law: As per the provisions of the taxation law of Australia, a business or an individual is qualified to claim rental expenses which are of revenue nature (Richardson and Wright, 2014). Nonetheless, in respect of capital expense, any reduction in the value of capital work can be declared as a deduction. Facts: $57000 was paid as two-year rent of the storage space on 1st March 2016. The lease ends on 28th February 2018. In the given situation, $9,500 were treated as expensed and $47,500 capitalised in final accounts. Conclusion: Taking into account the Acts provisions, $9,500 shall be allowed as a deduction in that very year. Nonetheless, the deduction of $47,500 cannot be claimed right away in two years as per capital expenditures fall in value. Solution (iv) Treating amount debited as Long Service Leave account Relevant Law: Income Tax Assessment Act, sec 83.70 overviews this aspect. This sections subdivision is applicable to leaves of the following types i.e. apart from annual leave which needs compliance with section 83.10 (Taylor and Richardson, 2013). As per the relevant section: Long service leave includes extended leave, furlough and long leave Any other service that carries the same meaning as discussed in the above point (Marshall, Smith and Armstrong, 2010) If the employer is involved in a scheme of arrangement for leave, he does not conform to the conditions of Common Wealth Law and State of Territory Law. Facts: RIP Pty Ltds MD was paid in advance an amount of $22,000 for a long service leave of 3 months. This was recorded as provision for long service leave. Conclusion: With regards to section 83.7 and 83.8, it can be said that the amount paid to the MD was payment pertaining to long service leave. The whole amount of $22,000 shall be treated as assessable income of the employee. Solution (v) Relevant Law: An entity can claim a deduction for the construction cost of building under the capital work deductions head. It entails: Building an extension, refurbishment in a building Improvement meant for environment safety (Thomson, 2014) Improvement infrastructure like fences, walls etc. Facts: The company decided to build a purpose built facility. The preliminary expenses for architectural design amounted to $250,000. A new land costing $1.25m was bought in 2015 and $50,000 were paid toward demolishing expenses. Building the new premise cost $2.5m. Conclusion: The company can claim 4% of the money incurred as allowance with reference to Division 43 of ITAA 1997 (Other capital expenses, 2016). Nonetheless, the building needs to qualify under the provision of section 43-150 of the ITAA 1997 to claim this allowance. 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Australian Tax Legislation 2014: Income Tax Assessment Act 1997: Div 768 to end, Income tax assessment regulations 1997, Taxation Administration Act 1953, Tax agent services, Crimes (taxation offences), Fringe benefits, Financial transaction reports, Pending legislation. Income Tax.