art essay - 1448 Words

Art Essay- The context, of which art is created, clearly reflects its history and where it is from. Society’s values are further highlighted by the piece and give us insight into what life was like. This is interestingly interpreted by Juan Bautista de Espinosa’s exuberant baroque style painting, with a heavily catholic influence from Spain in the late 1500’s, as well as Margaret Olley’s contrasting and simplistic sensibility of the mid 20th century. Each artist’s aesthetic, although significantly different; equally allow us to understand a certain time and place Juan Bautista de Espinosa was born in 1590c. into a heavily Catholic family and country. Originally a gilder of altarpieces, Espinosa mastered the technique of still-life in†¦show more content†¦The Spanish Empire, in an effort to increase its size and spread Catholicism, carried out many conquests overseas. In Bautista’s work â€Å"Still-Life with Grapes, Flowers, and Shells, 1628† reflects the â€Å"new delights† that the â€Å"new world† had to offer†. The arrangement of shells and exotic birds and flowers, is a combination of old and new: with a traditional style of painting depicting exciting and unexplored goods. This could possibly be a metaphor for the rather old and powerful Spanish empire, exploring into the unknown. The subtle uses of bright bold colours of peach and chartreuse, as well as warm earth tones are a clear reflection of the South American tropics, along with their exotic flora and fauna, and humid climate. It also crea tes moods of excitement in anticipation of what else there is to explore. The lusciousness of the brush strokes and use of highlights give the painting a new life, in the both things harsh like the foliage of the plants and soft like plumage of the birds. The sombre background and traditional table ground the contrasting arrangement and forms the basic structure of the piece. It also competes with the display, just like Spain and its conquest against other nations. Margaret Olley is possibly one of Australia’s most famous still life painters. Born in 1923, Olley enjoyed art from an early age and even died with paint still on her fingers. She was trained at the EastShow MoreRelatedEssay on The Art of Writing1027 Words   |  5 PagesWriting is like art- it helps us to express ourselves. However, writing differs from art in that it has to follow specific parameters, such as structure, syntax, grammar, and so on. At the beginning of the quarter, I had preconceived ideas as to what good writing was, and how I should go about it. While working on my first assignment, I discovered that to be reasonably successful at this I had to leave behind my perceptions of writing as it is accepted in my country and to start from scratch. ThroughoutRead MoreEssay on Women In Art473 Words   |  2 Pageslooked at as objects. In the 1500’s during the time of the Renaissance woman were often portrayed in art in the nude. Curves at that time showed w omen as being goddess like. The more curvy and voluptuous you were the more beautiful men saw you. Artists who painted the female body were often commissioned by rich men to paint these paintings to hang in their houses. Women in this age are still portrayed in art in the nude. Mostly in nude magazines. Some people would consider these magazines to be vulgarRead MoreEssay on Chicano Art3962 Words   |  16 Pages Chicano Art Chicano Art and Indigenismo Artworks have played an indelible work to the lives of humanity. The creative nature in Artists is a complex matter to define. The uncertainties in the intrinsic nature in art lay difficult aspects that can only be answered by values, themes and skills depicted in an artist artwork. Apart from playing the intricate psychological effect on humans, the artworks have been used as a tool of expression that has been revered and uniquely preserved for futureRead MoreWhen Is Art Not Really Art? Essay940 Words   |  4 Pages When Is Art Not Really Art? Art is everywhere. Tomb paintings in Egypt, the Sistine chapel in Italy, photography, cave paintings, tattoos, the Greeks, comics, African tribal art, nail designs, the Mayans, hairstyles, graffiti. The list never ends. It is everywhere on Earth during all time periods. There is every style of art imaginable and more. But when is art not art? This is a question that has been asked for years with no real answer coming to light. The most commonly accepted theory is thatRead MoreEssay on Art Criticism and Art History2671 Words   |  11 PagesArt criticism and Art History Case Study: The use of assemblage and the found object in historical and contemporary art practice. The origins of the practice of assemblage can be traced back to its early twentieth century roots based on ideas presented by Dadaists. The Dada movement was a literary and artistic movement during the First World War and further developed as a non-art movement. The main idea of Dada was to not follow a uniform rule of what an artwork entails in order to be valuedRead More Art History Essay2654 Words   |  11 Pages ART __-history, __-theory, __-world (Accounting for modern art with Dickie, Danto, and Weitz) nbsp;nbsp;nbsp;nbsp;nbsp;Up until the twentieth century art theorists had consistently sought for a definition of art—a definition that would determine a set of necessary and sufficient conditions for something to be called art. But artists in the 20th century did not want to be defined, and they deliberately tried to create artworks that would not fit under some theorist’s umbrella. We saw the BeatniksRead MoreArt Fakes and Forgeries Essay1266 Words   |  6 Pages1000 13 September 2010 Fakes and Forgeries Lessing v. Dutton The two essays, â€Å"What is Wrong with a Forgery,† by Alfred Lessing and â€Å"Artistic Crimes,† by Denis Dutton, explore the different reasons that they give negative connotation to the concept of an artistic forgery. Each author concludes that a forgery is indeed wrongful, however their reasons for this conclusion differ in several distinct ways. This essay will summarize both authors’ main points and compare and contrast the fundamentalRead MoreEssay on What is Art?4193 Words   |  17 Pages Intro In late Antiquity the arts consisted of the seven artes liberales, the liberal arts: Grammar, Logic, Rhetoric, Geometry, Arithmetic, Astronomy, and Music. Philosophy was the mother of them all. On a lower level stood the technical arts like architecture, agriculture, painting, sculpture and other crafts. quot;Artquot; as we concieve of it today was a mere craft. Art in the Middle Ages was quot;the ape of naturequot;. And what is art today? Can we give a definition? Sir Roger PenroseRead MoreEssay on The Art of Benin1045 Words   |  5 PagesWestern attitudes to African people and culture have always affected how their art was appreciated and this has also coloured the response to the art from Benin. Over time concepts of ‘Race’, defined as a distinct group with a common linage, and ‘Primitive’ which pertains to the beginning or origin, , have been inextricably linked with the perception of Africa. The confusion of the two in the minds of people at the end of the 19th centaury, and some of the 20th, caused a sense of superiorityRead More Public Art Essay856 Words   |  4 PagesPublic Art â€Å"Any drawn line that speaks about identity, dignity, and unity is art,† (Chaz Bojorquey) is a statement that I agree with. Art is perceived differently from all people based on their culture, religion, personal taste, and many other factors. I believe that as long as what has been created is meaningful to either the creator or even to somebody that is viewing it, it should be considered art. Art in the public is a very controversial subject that brings up the important question of

Tattoos And Its Effects On Society - 1355 Words

Tattoos have been around for ages they are done either for cultural expression or religion. Tattoos for most people is a way to express themselves, some people even get them in memory of a loved one that is not around anymore. People with visible tattoos are facing issues in getting hired and keeping a job. Every employer has different policies and rules about visible tattoos in the workplace and is allowed to enforce it any way they can to keep their positive company image. It is important how a person presents themselves for an interview and even for work, first impressions are important. Tattoos, while still considered a taboo by many are becoming accepted, causing corporate America to re-evaluate their views on them. Tattoos go back†¦show more content†¦In today’s society tattoos have become popular, but most employers still look down on a person with visible tattoos. Some employers will not even look at the person’s skill and work history but only at their appearance. Usually an employee appearance has nothing to do with how well they perform at work. In certain jobs allowing employees to dress how they feel comfortable can better how they perform the job. For example, if a person works in the kitchen as a dishwasher and does not deal with customers they should be able to wear comfortable clothing as opposed to a person that serves the people food should have any visible tattoos covered up and follow the dress code. There really should be some kind of law that involves discrimination towards tattoos, and just because a person has visible tattoos they should not be judged on that but on how well their job performance is. Dunkin Donuts has a policy in place that states â€Å"all tattoos must be covered up†. Employees with visible tattoos must wear long sleeve shirts to cover their tattoos. Depending on the shift they are working they can get away with having them showing. Overnight employees do not deal with that many customers are allowed to have their tattoos uncovered. During an interview with Lisa Bashore a Dunkin Donuts employee she stated that if one of her employees comes in with a new visible tattoo she would tell them that it has to be covered up.

Legal Studies Essay International Crime Free Essays

International Crime -Crimes against Humanity †¢ Using the case study of Srebrenica, evaluate the effectiveness of international and domestic legal systems in dealing with crimes against the international community International laws and mechanisms to deal with international crime are vast in number. They aid in promoting common moral and ethical standards to be administered worldwide. Tribunals such as the International Criminal Tribunal for Yugoslavia (ICTY) and the International Criminal Court (ICC) have provided a mechanism to deal with international crime. We will write a custom essay sample on Legal Studies Essay International Crime or any similar topic only for you Order Now Collaborations of member countries allow these Courts to implement certain justice, but the limitations and ineffectiveness is highlighted when breaches of their administration occur leading to miscarriage of justice for victims, offenders and society. The International Criminal Court The International Criminal Court has been a legal mechanism which deals with international crime and which has had varying effectiveness. The ICC is the world’s first permanent international criminal court and 111 countries have ratified its Rome Statute. The media article â€Å"Effectiveness of ICC without US Support†, Radio Netherlands, 18 June 2009, argues that, even though major powers like India, China and Russia are still not party to the Rome Statue of 2002, the Court has at least managed to put an end to those who may have otherwise escaped punishment from crimes against humanity. Steven Freeland’s article â€Å"Eradicating Evil is on Trial†, The Australian, 2008, highlights the fact that without the ICC and other international tribunals, many thousands of victims and their families would receive no justice at all. However the ICC has limited effectiveness due to its limited ability to enforce international law. One aspect that hinders the effectiveness is the fact that the ICC and other international tribunals have no police force and are reliant on states to arrest indicted victims and bring them before the appropriate court. Without the political will to cooperate in this process the court’s effectiveness is limited. The arrest warrants issued by the ICC against President Omar al-Bashir of Sudan for genocide committed in Darfur, and Bashir’s ongoing contempt for them, are an example of the limitations of international courts in failing to provide justice. Al Bashir’s warrant is the first issued against a sitting head of state, however states lack the necessary will to ensure he is brought to the court. The ineffectiveness is also evident as the court’s warrant lacks enforceability. Further, the Court has only convicted one person during its ten years of operations, Thomas Lubanga, who was jailed for 14 years for recruiting child soldiers, as per the article â€Å"Congolese Warlord Sentenced for 14 Years† News Africa, 10 July 2012. The fact that the Court has arrested only six people and convicted one illustrates the struggles the court faces in delivering justice. The International Criminal Tribunal for former Yugoslavia (ICTY) International courts are often criticised for being ineffective due to their lack of enforcement. However, the International Criminal Tribunal for Yugoslavia reflects an increase in effectiveness. The ICTY is effective as it delivers justice when there is non-compliance of international law. As reported in the Sydney Morning Herald on 20 July 2011, the last remaining fugitive, Goran Hadzic, was arrested by the war crimes tribunal, however it took 18 years to send him to trial. According to the ICTY’s website accessed February 2012, the Tribunal has indicted 161 persons for serious violations of international humanitarian law committed in the territory of the former Yugoslavia. Of this number, 64 have been sentenced, 13 referred to other jurisdictions and 35 proceedings are ongoing. An example of a sentence which provided justice was when Milan Lukic received life imprisonment. The ICTY is effective as it is effective in delivering justice to offenders, though this has taken years to achieve and is ongoing. Domestic legal systems have been intermittently effective in dealing with crimes against the international community. According to the Sydney Morning Herald, September 2011, the Australian government extradited the accused war criminal Dragan Vasiljkovic to the Tribunal, despite his efforts to block deportation. However, the Sydney Morning Herald article â€Å"See No Evil is Australia’s Way on War Crimes†, October 2011, contrasts the poor performance on the David Hicks affair and argues that Australia has an inconsistent approach to dealing with international crime. Further, the ruling of the Dutch Court in July 2011 that the Netherlands was responsible for the deaths at Srebrenica is a landmark decision that countries contributing to peacekeeping can be held accountable for their actions. Therefore domestic legal systems can be effective in dealing with international crime. The ICTY is effective as it has delivered judgments which promote justice for individuals and society. A landmark ruling of the court was when it ruled mass rape in the time of war a crime against humanity, the first time a court had made such a ruling. As reported in The Guardian newspaper on 23 February 2001, this ruling gave hope to thousands of women abused in times of war. The Court is effective has it reflects moral and ethical standards. The ICTY is effective as it is promotes access to justice for individuals. The Court has a victims and witness section which provides meals and accommodation to witnesses. It also has a translation department and its own legal aid system. Many accused cannot afford legal counsel to gain a fair trial and, according to the ICTY website accessed February 2012, Legal aid accounts for 11% of the tribunal’s budget. Whilst these funds have promoted justice for individuals and victims, a factor which weakens the Tribunal’s effectiveness is that of resource efficiency as the court cost nearly $301 million to operate in the 2011-12 year. Conclusion The ICC and the ICTY are examples of mechanisms which protect the rights of individuals. International Courts however rely on the cooperation of nation states to ensure accused are brought to justice. Limitations such as government sovereignty and a lack of enforceability means that after the war crime, justice may not be achieved in a timely manner (such as in the Srebrenica case). The ICC and the ICTY are therefore mechanisms which vary in their effectiveness in providing justice. How to cite Legal Studies Essay International Crime, Essay examples

Fringe Benefit Tax and Capital Gain Tax Taxation

Questons: Part One: Fringe Benefit Tax Alan is an employee at ABC Pty Ltd (ABC). He has negotiated the following remuneration package with ABC: salary of $300,000; Payment of Alan's mobile phone bill ($220 per month, including GST). Alan is under a two-year contract whereby he is required to pay a fixed sum each month for unlimited usage of his phone. Alan uses the phone for work-related purposes only; Payment of Alan's children's school fees ($20,000 per year). The school fees are GST free.ABC also provided Alan with the latest mobile phone handset, which cost $2,000 (including GST). At the end of the year ABC hosted a dinner at a local Thai restaurant for all 20 employees and their partners. The total cost of the dinner was $6,600 including GST.(a) Advise ABC of its FBT consequences arising out of the above information, including calculation of any FBT liability, for the year ending 31 March 2014. Assume that ABC would be entitled to input tax credits in relation to any GST-inclusive acquisitions.(b) How would your answer to (a) differ if ABC only had 5 employees?(c) How would your answer to (a) differ if clients of ABC also attended the end-of-year dinner? Part Two: Capital Gain TaxDave Solomon is 59 years of age and is planning for his retirement. Following a visit to his financial adviser in March of the current tax year, Dav e wants to contribute funds to his personal superannuation fund before 30 June of the current tax year. He has decided to sell the majority of his assets to raise the $1,000,000. He then intends to rent a city apartment and withdraw tax-free amounts from his personal superannuation account once he turns 60 in August of the next year. Dave has provided you with the following details of the assets he has sold:(a) A two-storey residence at St Lucia in which he has lived for the last 30 years. He paid $70,000 to purchase the property and received $850,000 on 27 June of the current tax year, after the real estate agent deducted commissions of $15,000. The residence was originally sold at auction and the buyer placed an $85,000 deposit on the property. Unfortunately, two weeks later the buyer indicated that he did not have sufficient funds to proceed with the purchase, thereby forfeiting his deposit to Dave on 1 May of the current tax year. The real estate agents then negotiated the sale of the residence to another interested party.(b) A painting by Pro Hart that he purchased on 20 September 1985 for $15,000. The painting was sold at auction on 31 May of the current tax year for $125,000.(c) A luxury motor cruiser that he has moored at the Manly Yacht club. He purchased the boat in late 2004 for $110,000. He sold it on 1 June of the current tax year to a local boat broker for $60,000.(d) On 5 June of the current tax year he sold for $80,000 a parcel of shares in a newly listed mining company. He purchased these shares on 10 January of the current tax year for $75,000. He borrowed $70,000 to fund the purchase of these shares and incurred $5,000 in interest on the loan. He also paid $750 in brokerage on the sale of the shares and $250 in stamp duty on the purchase of these shares. Dave has contacted the ATO and they have advised him that the interest on the loan will not be an allowable deduction because the shares are not generating any assessable income.Dave has als o indicated that his taxation return for the year ended 30 June of the previous year shows a net capital loss of $10,000 from the sale of shares. These shares were the only assets he sold in that year.(a) Based on the information above, determine Dave Solomons net capital gain or net capital loss for the year ended 30 June of the current tax year.(b) If Dave has a net capital gain, what does he do with this amount?(c) If Dave has a net capital loss, what does he do with this amount? Answers: Part One: Fringe Benefits Taxes What is FTP? FTP is Fringe benefits Tax which is a type of tax imposed on the employer for providing benefits to their employees. FTP is not like income tax and it is levied on the taxable value of the Fringe Benefits provided to the employees. Director will also be considered as employee and any benefits provided to him will also be liable to Fringe Benefits Tax. Examples of Fringe Benefits are cited below:- To give an employee a facility of car for private purposes. To give an employee a loan at a rate lower than market rate. Paying an employees health insurance cost. Reimbursement of non business expenses of the employee. Entertainment facilities like food, drink or recreation. Giving an employee a living away from home allowance. Car parking allowance facilities. If you are liable to pay Fringe Benefits Taxes, then first thing you need to do is to get registered to pay the taxes. You need to keep proper Fringe Benefits records. Properly calculate the FBT. Understanding the exemptions which are allowed from paying FBT. After completing the above written procedure, you need to file FBT return with ATO and paying the tax regularly. What are the rates of Fringe Benefits tax? Tax rate for the year ending 31st March 2013-46.5% Tax rate for the year ending 31st March 2014-46.5% Tax rate for the year ending 31st March 2015-47% What are the gross up rates of Fringe Benefits Tax? Type 1- Higher gross up rates:- This rate is used when the benefits provider are liable to Goods and Service Tax credit. For the year ending 31st March 2013-2.0647 For the year ending 31st March 2014-2.0647 For the year ending 31st march 2015-2.0802 Type 2-Lower gross up rates:- This rate is used when the benefits provider are not liable to Goods and Service Tax credit. For the year ending 31st march 2013-1.8692 For the year ending 31st march 2014-1.8692 For the year ending 31st march 2015-1.8868 What are the exemptions available from FBT? The following WORK RELATED items are exempt from FBT:- Devices such as mobile phone, laptop, portable printer and GPS navigation receiver. Computer software. Protective clothing. Tools of trade. FBT exemption is related to only those items which are related to business purposes. Only one device from the devices having similar functional use will be allowed to have exemption benefit. But if its a case of replacement then both the devices will get the benefit of exemption. Minor Benefit Exemption:- Minor benefits are not liable to FBT. If the benefit fulfils the given below two conditions then it will be regarded as minor benefit and it will not be liable to FBT. The notable taxable value of the benefit is lower than 300$. The benefit given is unreasonable to consider it as Fringe Benefit. Notable taxable value means the taxable value if the benefit was taxable. What is not subject to FBT? The following things are not liable to FBT:- Payment of salary or wages. Shares purchased under approved employee share acquisition scheme. Employer contributions to complying super funds. Employment termination payments. Payment of amounts deemed to be dividends. Certain benefits provided by religious institutions to their religious practioners. What are the steps to determine FBT amount? Step: 1- Add up taxable value of each Fringe benefits provided to every employee. The calculation of taxable value differs to the type of benefits. Step: 2- find out all the fringe benefits which can claim GST credit(including excluded fringe benefits). Step: 3- find out the grossed up taxable value of the benefits found out in step 2 by multiplying them with type 1 gross up rate. Step: 4- find out all those fringe benefits provided to employees for which GST credit is not available. Like those benefits which are GST free. Step: 5- find out grossed up amount of the fringe benefits found out in step 4 by multiplying them with the type 2 gross up rate. Step: 6- Add up grossed up values derived in step 5 and 3. Step: 7- find out fringe benefits tax by multiplying the taxable amount derived in step 6 by multiplying it with tax rate which is 46.5%. Calculation of Fringe Benefits Tax:- Explanatory notes to solution:- 1. Salary paid to Alan is not liable to Fringe Benefits Tax. So, it will not be counted in calculating taxable value for computing Fringe Benefits Tax. 2. The employer has paid to the employee mobile phone bills worth 220$ p.m. So, yearly mobile phone expense will be 2640$. As the mobile phone is used by Alan only for work purposes, it will not be liable to Fringe benefits tax.Payment of Alans childrens school fees will attract FBT. Payment of 20,000$ per year is made as allowance. The school fees are GST free. Therefore it will be considered under type 2 gross up rate for determining grossed up values. 1. ABC provided Alan with mobile phone hand set. Mobile phone handset isnt covered under work related exemptions. Therefore it will be covered under type 1 gross up rate for determining grossed up values as it is inclusive of GST. 2. Dinner facility was provided by ABC to their employees and partners. Under FBT laws, if the value of fringe benefit given is less than 300$ then it wont be liable to FBT. Here, exact number of employees as well as partners is not given. Therefore, if we assume that the there were more than two partners than the amount of fringe benefit provided will be go less than 300$. Therefore, it wont be liable to FBT. Calculation of FBT liability:- Part One a) Step: 1- Amount of fringe benefits given by ABC to Alan is 22,000$(20,000$+2,000$). Step: 2- the benefits provided which are liable to GST credit are 2,000$. Step: 3- Step 2 calculated amount will be multiplied with gross up rate of 2.0647. Which is 4,129.4$. Step: 4- The benefits provided which are not liable to GST credit are 20,000$(education fees). Step: 5- GST free given benefits will be multiplied with gross up rate of 1.8692. Which comes to 37,384$. Step: 6- Total grossed up amount for calculating FBT is 41,513.4$. Step: 7- Fringe Benefit Tax amount will be 19,303.73$(41,513.4*46.5%). b) If there had only been 5 employees the answer would have changed. If we assume that there are 3 partners and 5 employees then total will be 6 persons. And then 6,600$ will be distributed between 6 persons. But, as the exact figure of partners isnt given, we cant exactly work out the solution. c) If the clients also attended the dinner at the yearend then also the answer would not change as the amount of 6,600$ would still be distributed between total number of persons and therefore, the per head amount would still come to less than 300$. And it will not qualify for FBT being less than 300$ amount. Part Two: Capital Gain a) Explanatory notes to solution:- Note: 1- A two-storey residence at St. Lucia will fall under the category of main residence and therefore will not attract capital gains tax. Note: 2- The net sale proceeds of the painting will be liable to capital gains tax and therefore it will be considered while calculating total amount of capital gains. Note: 3- A luxury motor cruiser is a capital asset as per the capital gains tax provisions. Therefore, any sale consideration received from selling motor cruiser will be liable to capital gains tax. Note: 4- Shares are capital asset and therefore sale of shares attract the capital gains tax. Note: 5- Dave had capital loss in the previous year which will be allowed to be set off against capital gains. Calculation of Net Capital Gains:- Particulars Amount(in $s) Amount (in $s) Sale of two-storey residence at St. Lucia (Note I) Exempt Sale of painting(Note 2) 125,000$ Less: Purchase cost of painting (15,000*123.4/71.3) (25,960.73) 150,960.73 Sale of Luxury motor Cruiser(Note 3) 60,000$ Less: Purchase cost of Luxury Motor Cruiser (110,000$) (50,000$) Sale proceeds of Shares(Note 4) 80,000$ Less: Purchase cost of Shares (75,000$) Less: Interest on loan (1,000$) Less: Brokerage on sale of shares (750$) Less: Stamp duty on sale of shares (250$) 3,000$ Total Capital Gain 103960.73 Less: Capital loss of previous year(Note 5) (10,000$) Net Capital Gain 93,960.73 b) Dave will get net capital gain after adding up all the capital gains and deducting capital losses if he had in current year or in any of the previous years. After getting the net capital gain that amount will be added up with the incomes of the person and tax will be levied on it as per the normal income tax rates. To get the benefit of deduction like stamp duty value and any other expenses incurred to complete the sell transaction will be allowed to have only if the person has maintained proper records of the same. So, the amount of net capital gain derived will be added to income and will be taxed with normal tax rates. c) If Dave has a net capital loss then the amount of capital loss will be carried forward for indefinite years to set off against capital gains. The amount of capital loss cant be set off against any other income of the assessee, rather it can only be set off against capital gains of the assessee. So, the only treatment for capital loss is to set it off against capital gains of current year or if there is no capital gains in current year then the capital loss amount will be carried forward and will be set off against capital gains of future years. References: ANON, N.D., Fringe Benefits taxes, Accessed on 28th January 2015, https://www.ato.gov.au/Business/Employers/Preparing-to-engage-workers/Fringe-benefits-tax-(FBT)/ANON, N.D., Work related items Exempt from FBT, Accessed on 28th January 2015, https://www.ato.gov.au/general/fringe-benefits-tax-(fbt)/do-you-need-to-pay-fbt-/work-related-items-exempt-from-fbt/ANON, N.D., Minor benefits Exemption, Accessed on 28th January 2015, https://www.ato.gov.au/general/fringe-benefits-tax-(fbt)/fbt-exemptions-and-concessions/minor-benefits-exemption/ANON, N.D., FBT Rates, Accessed on 28th January 2015, https://www.ato.gov.au/Rates/FBT/ANON, N.D., What is not subject to FBT, Accessed on 28th January 2015, https://www.ato.gov.au/general/fringe-benefits-tax-(fbt)/do-you-need-to-pay-fbt-/what-is-not-subject-to-fbt/ANON, N.D., How to calculate your FBT, Accessed on 28th January 2015, https://www.ato.gov.au/General/Fringe-benefits-tax-(FBT)/How-to-calculate-your-FBT/ANON, N.D., Capital gains tax, Accessed on 28th January 2015, https://www.ato.gov.au/General/Capital-gains-tax/ANON, N.D., shares and Units, Accessed on 28th January 2015, https://www.ato.gov.au/General/Capital-gains-tax/Shares-and-units/ANON, N.D., CGT Exemptions, rollovers and concessions, Accessed on 28th January 2015, https://www.ato.gov.au/General/Capital-gains-tax/CGT-exemptions,-rollovers-and-concessions/ANON, N.D., Capital Gains Tax Checklist, Accessed on 28th January 2015, https://www.ato.gov.au/General/Capital-gains-tax/In-detail/Calculating-a-capital-gain-or-loss/Capital-gains-tax-checklist/