1. Four apportionment methods
In general, there are four apportionment methods has been identified by the case law of Buckley & Young Ltd v CIR (1978) 3 NZTC 61,271 (CA) (Buckley & Young Ltd v CIR , 1978), and their name are listed in below:
Factual use or availability for use for business and private purposes method (Buckley & Young Ltd v CIR , 1978)
A pro rata basis method (Buckley & Young Ltd v CIR , 1978)
Cash value equivalent method (Buckley & Young Ltd v CIR , 1978)
Non-monetary factors method (Buckley & Young Ltd v CIR , 1978)
2. Two features of incurred expenditure for income tax purposes
The leading cases, CIR v Mitsubishi Motors Ltd [1995] and Commissioner of Taxation v James Flood Pty Ltd [1953] that reflect a taxpayer
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4. The meaning of “to the extent” ITA 2007, section DA 1
In my opinion, the phrase of “to the extent” in ITA 2007, section DA 1 means an item of expenditure may be apportioned between the amount that meets the general deductibility test or the amount which does not satisfy the test (CIR v Banks, 1978).
5a. Deferred maintenance
In this case, the client is operating a bakery, and he anticipates he will incur $6.000 in maintain his shop over the next 12 months. But according to the section DA 2 (1) ITA 2007, it states that deduction for any expenditure or loss to the extent that it is of a capital nature (DA 2 General limitations, 2004). Therefore, the maintenance expenditure is caught by section DA 2 (1), due to the maintenance expenditure has a capital nature. For that reason, the deferred maintenance of $6,000 is not allowed to deduct.
5b. Labour cost
In this scenario, the labor cost is to print his shop in order to save some costs, and it incurred by him in the course of carrying on his business, which is consistent with the section DA 1(b) ITA 2007 (DA 1(b) General Permission, 2004). Therefore, the labor cost $1,000 is allowed to deduct.
5c. Childcare cost
In this situation, his wife is ill and is in hospital for a week. So, he has to pay his neighbor $100, to look after their child. Put it simply, it is a childcare cost which has a private nature. According to the section DA 2 (2), it sets out a deduction for any expenditure or loss to the extent that it is
Carey v Lake Macquarie City Council is an appeal from the district court of New South Wales, concerning negligence. The appellant, Carey, was riding his bicycle through a public park before sunrise, which he did regularly. One morning the appellant took a path he had never cycled on before. He was injured after cycling into a bollard positioned in the middle of the path. The bollard was slightly visible as it was dark blue and the path was unlit. The appellant had crossed the path during the day, and had seen the bollard on numerous occasions. The path was not designed for cyclists’ use, but the respondent knew that it was frequently used as
Case Comment: John Michael Malins v Solicitors Regulation Authority [2017] EWHC 835 (Admin) 2017 WL 01339062
An offeror will have made an offer where it appears to a reasonable person in the position of the offeree that an offer was intended.
Your managing partner has handed you the Supreme Court of Queenslands’ decision in The Public Trustee of Queensland and Anor v Meyer and Ors [2010] QSC 291 and asked you to answer the following questions. You should assume you are answering questions for someone who has not read the case, so be sure to provide sufficient detail in your answers. You do not need to provide reference details for Part A of the assignment.
apportioned . . . according to . . . (population).” (Doc. D)
Undoubtedly, this had an impact on the school system. Timelines are strictly tracked to ensure compliance. According to DiNapoli and Bleiwas (2008), there are almost 170 different languages spoken in New York. This can make meeting timelines difficulty since children must be tested in their native language. Although it is imperative that students receive the education that they need it can be very difficult to meet timelines in certain
This paper describes the impact of the decision made in the case of Tesco Stores Ltd v Brent LBC on the law and its effects on the corporate world, and the comparison between the doctrine of vicarious liability that it outlines and the doctrine of identification that was used earlier to determine the liability of corporations in cooperate crime.
Conversely, other judges have found the judgement in Consul Development v DPC to be inconclusive, adopting a narrow interpretation of the judgement of Stephen J and restricting the requisite knowledge only to the first three categories of the Baden scale. This tendency toward a narrow approach increased following the decision in Royal Brunei Airlines Sdn Bhd v Tan (‘Royal Brunei’) as courts attempted to reconcile the UK and Australian lines of authority. However in other cases, such as Gertsch v Atsas it was held that that the acceptance of the first four Baden categories was synonymous with accepting a standard of honesty.
(b) R v Secretary of State for Transport, ex p Factortame Ltd (No.1) [1990] AC 85 and (No.2) [1991] 1 AC 603
Apportionment can achieve both a fair and unfair representation giving the research I have done on this assignment. It also depends on the apportionment method in which is used that also plays a factor in your results.
The Classification between an independent contractor and employee has raised a number of issues throughout the past 50 years. Failing to create an effective formality to be applied by the courts to any particular case, it has lead to commercial uncertainty through Australia. This essay will analysis Stevens V Brodribb Sawmilling Co Pty Ltd (1986) 160 CLR 16 decision regarding the high court process in distinguishing between whether there was an relationship between the employer of employer/employee or employer/independent contractor.
The impact of Williams v Roffey Bros & Nicholls (Contractors) Ltd [1989] EWCA Civ 5 on the doctrine of consideration.
In Gregg v Scott, Mr. Malcolm Gregg (‘the claimant’), the House of Lords examined the law of negligence in the area of personal injury. In order for the claimant to have a successful claim in court, the onus to shifts to the claimant to demonstrate that a duty of care owed by the doctor, there was a breach of that duty, an injury was sustained, and the negligence on behalf of the doctor Dr. Andrew Scott (‘defendant’) was a cause of the ‘injury’. If these elements are not satisfied, the claimant may lose its entitlement to full compensation.
If parties enter into a contract that is reflective or derives from a mistake, under common law the contract may be void or voidable. The basis of this decision depends on the type of mistake. Shogun Finance Ltd v Hudson presented a unilateral mistake, in which only one party is mistaken, and in this case, a mistake as to the identity. The difficulty lies when judges must decide whether a contract is void or voidable, which will only protect one of the two arguably innocent parties, the original property owner or the bona fide purchaser. However, the approaches previously taken by the Courts have led to a lack of certainty and coherence in the interests of commercial transactions, and so the Shogun case presented an opportunity for clarification. I am going to raise the argument that the law of mistake is in need of a reform, by following Lord Millett’s proposal to no longer follow the cases Cundy v Lindsay and Ingram v Little. The reasoning within this argument will establish that the cases are inconsistent, lack support for third parties and fail to establish the authority of creditworthiness over identity in commercial contracts. Alternatively, the cases Phillips v Brooks and Lewis v Averay should be used to create a clear established line of case law which can be seen as a fair and practical approach towards mistake and protecting the bona fide purchaser.