Reality vs. Fantasy: Comparing Two Worlds in Two Fantasy Novels

Dream books assist perusers with venturing outside their ordinary world for some time to think about a subject from an alternate perspective. Like the accounts in C.S. Lewis’ The Lion, the Witch and the Wardrobe and J.K. Rowling’s Harry Potter and the Philosopher’s Stone, the two books attempt to join two totally separate universes, the essential one which is like our genuine world and the other one that has supernatural creatures that flourish inside it. By introducing the distinctions of genuine and dreamlands, individuals get the hang of something about being a person, living with the real world and creative mind. As these books depict enchantment that regularly seem outlandish and wondrous to customary individuals, the shared characteristic of their journeys or battles, all things considered, turns into the strands that interface the perusers to these make-conviction universes. As great and abhorrence fight, regularly the focal plot of contemporary dream books, these dream stories can be set in our own ordinary world or in a â€Å"secondary† world to some degree like our own. By recognizing between the â€Å"real world† and the â€Å"fantasy world†, individuals practice their innovative creative mind as they stay in contact with those sentiments and perspectives of youth so as to understand their inventive potential. It is this non-strict method of reasoning, so common during youth that adjusts and supplements exacting reasoning. Both being dream books, this article will attempt to evaluate these â€Å"strands† of shared characteristic between the dream books The Lion, the Witch and the Wardrobe and Harry Potter and the Philosopher’s Stone and how the laws that administer in the â€Å"fantasy† universes become reasonable as the scholars attempt to support these universes and persuade their perusers to appreciate perusing their accounts.. Likenesses in Two Fantasies The Lion, the Witch and the Wardrobe successfully utilized customary techniques for addressing the astoundingly, this strategy for exciting perusers engage them to find about things in the equal world. As the story unfurls, quickly or gradually varying, the creator C.S. Lewis started the responding to of each question. For example, the principal notice of the name â€Å"Narnia† made such inquiries concerning what sort of world is it. Tumnus the Faun asks Lucy how she came into Narnia, and Lucy asks what the peruser likewise needs to know: â€Å"Narnia? What's that?† Tumnus answers, â€Å"This is the place that is known for Narnia, †¦ where we are currently; every one of that lies between the light post and the extraordinary palace of Cair Paravel on the eastern sea† (LWW, 9). The peruser will need and need to know more, obviously, yet for the time being the person in question has been provided the essential fundamental data and given satisfactory direction. Another significant disclosure in The Lion, the Witch and the Wardrobe, when it is understood first, is the development to the presentation of Aslan. The main reference to Aslan is by Mr. Beaver, when he meets the kids in the forested areas: â€Å"They state Aslan is on the moveâ€perhaps has as of now landed.† These words make a hole for the Pevensie youngsters andâ€presumablyâ€for the peruser: â€Å"None of the kids knew who Aslan was anything else than you do; yet the second the Beaver had expressed these words everybody felt very different† (LWW, 54). So also, in Harry Potter, despite the fact that the Dursleys attempt to block the letters conveyed by weird owls, perusers are captivated to approach what those letters for? When Hagrid takes Harry away to a little island to get away, Harry learns reality with regards to his folks and acquaints him with the supernatural world. Harry additionally learns of Lord Voldemort and his homicide of Harry’s guardians, just as Voldemort’s waiting notoriety regardless of being idle (even a huge and tough individual like Hagrid won't talk his name). As Rowling presents the optional universe of Hogwarts School of Witchcraft and Wizardry, nothing in the Hogwarts world could be equivalent to Harry’s world with the Dursleys: There were a hundred and forty-two flights of stairs at Hogwarts: wide, clearing ones; limited, weak ones; some that drove some place distinctive on a Friday; some with an evaporating step most of the way up that you needed to make sure to bounce. At that point there were entryways that wouldn't open except if you asked graciously, or stimulated them in precisely the ideal spot, and entryways that weren't generally entryways by any means, yet strong dividers simply imagining. It was difficult to recollect where anything was, on the grounds that everything appeared to move around a ton. The individuals in the pictures propped up to visit one another, and Harry was certain the layers of covering could walk (HPAPS, 132). Like this present reality, the optional equal universes had their own principles that ought to be followed. While Narnia depends on the falsification that creatures have knowledge and discourse (what kid hasn't wished creatures could talk or imagined that they could?), the Harry Potter books imagine that mystical forces are genuine and that wizards and witches having those forces truly exist. In Narnia, one of the kids Edmund fell under the spell of the White Witch. Notwithstanding, her capacity is coming up short and different kids go after Aslan, and a humble Edmund is protected similarly as the witch is going to murder him. Requiring a ceasefire, the witch requests that Edmund be come back to her, as an old law gives her ownership everything being equal. Aslan, recognizing the law, offers himself in Edmund’s place and the witch acknowledges. In association, Hogwarts is set like a school, the primary year understudies are constrained to do some complex mystical spells and they are alloted to houses or quarters by sitting on a stool and putting on a singing cap that mysteriously peruses their contemplations and wants and â€Å"sorts† them appropriately: if the understudies will be doled out to Gryffindor, Hufflepuff, Ravenclaw or Slytherin (HPAPS, 118). Making and Breaking Rules In the two stories, enchantment changed into an artistic gadget that enables the peruser to rise above the customary and the recognizable and enter an uncommon and new â€Å"other† world. In both Hogwarts and Narnia, perusers are welcome to suspend faith in the regular and accept rather in the extraordinary. For instance, the normal laws of gravity are resisted in Harry Potter, for instance, where individuals can fly utilizing brushes. The regular laws of time and order are suspended in Narnia, where the Pevensie kids go through years in Narnia, while just a couple of moments pass by on the opposite side of the closet in England. On the off chance that common laws are broken or suspended, in any case, there are otherworldly laws that never change regardless of what world the kids are in. Like all guidelines in reality, there is defying of these norms that become a focal piece of the convention of most dream storiesâ€much of the pressure created in the accounts originates from whether the characters will pull off what they have done. In reality, individuals may not fortify the sort of conduct. Dream stories, similar to what happened to Harry and the Pevensie kids, outcomes of defying guidelines are appeared however they don't admonish about them; a significant number of the troubles characters experience are made by, or convoluted by, lies or law breaking (Griesinger, 2002). End In spite of the fact that there are hardly any allegations that tales about enchantment could open small kids to the universe of mysterious, individuals could outline mindful scholarly way to deal with The Lion, Witch and The Wardrobe and Harry Potter as comprehended with regards to a dreamland that is like reality world. This exemplified in the exercises that Harry gains from Dumbledore and in Hogwarts School and the decisions he needs to make to turn into a shrewd wizard, while the Pevensie kids in Narnia figured out how to acknowledge how the outcomes of Edmund's bad form. All in all, The Lion, Witch and The Wardrobe and Harry Potter prevailing with regards to making equal endeavors to authorize the contrast between the â€Å"real† from the â€Å"fantasy† world. Both are fortifying to any reader’s minds, which the kids who peruse or hear the narratives could base their own creative mind by identifying with what Lewis and Rowling had shared through their accounts. Works Cited Griesinger, E. Harry Potter and the â€Å"Deeper Magic†: Narrating Hope in Children's Literature. Christianity and Literature, 51.3 (2002): 455 Lewis, C.S. The Lion, the Witch, and the Wardrobe. New York: Harper-Collins, 2005 (Re-Print). Rowling, J.K. Harry Potter and the Philosopher's Stone. New York: Scholastic, 1997.

Causes of World War vocab

The Tsarina, Alexandra, thought he was a supernatural occurrence and invited him to the imperial family. That is the point at which he began Glenn terrible guidance to Tsar Nicolas. 3. Militarism is the conviction that a nation ought to have a solid military and to be set up to utilize it at whatever point the nation needs insurance. Militarism is critical in light of the fact that this is a piece of the primary driver of WWW. All the forces needed to have a decent military to be set up for war. On account of being readied constantly, WWW rushed to occur; as a result of only one occasion. 4. NationalismNationalism is the conviction that your own province is the best and merits all the force. Patriotism is huge in light of the fact that it's a piece of the base reasons why WWW occurred. At the point when Germany turned into a country in 1871, it upset the level of influence in Europe. The other European nations felt that Germany would be a danger to their capacity. So all the forces t hought they were the best and that caused clashes, which caused WWW. 5. Government Triple Entente Imperialism is an arrangement wherein a solid country hopes to command different nations strategically, financially or socially.This is a collusion comprising of Britain, France and Russia in 1907. This is critical in light of the fact that it was perhaps the most punctual reason for WWW. The scramble for Africa to colonialism it caused numerous contentions and strains inside the forces. The European forces were contending a great deal between one another for African domain. Those competitions assumed a major job later in the causing of WWW. This collusion was significant on the grounds that these were probably the greatest force. Every one of the 3 shared something for all intents and purpose: they didn't care for Germany and Austria. That carried them to make a union ND had a shared objective of disposing of Germany and Australia's power.Soon that turned out to be increasingly clear a nd was en route to having WWW. 7. Triple Alliance This is a coalition comprising of Germany, Austria-Hungary and Italy in 1907. This coalition if noteworthy in light of the fact that Germany and Austria were close and had normal thoughts. Russia used to be with them (Emperors League) however since they got out due to the Congress of Berlin, Italy had its spot. Their standards were that they needed to help past collusions and give a protection framework against the other European forces. In light of these competitions, it before long caused WWW. Unlimited free pass The dark check is a watch that Germany provides for Austria; consoling them that Germany will completely bolster Austria, regardless. The Blank Check is critical in light of the fact that Germany, essentially, indiscriminately gives their help to Austria-without thinking about what's occur later on. Since William II says that, it gives Austria a much greater self image. Later Austria and Serbia have clashes and are excepti onally near war; now Germany can't pull out now since they previously gave their assertion to Austria. 9. Archduke Francis Ferdinand He is the hair to Austrian throne.He was soon to turn into the lord of Austria until him and his better half, Sophia, got killed by Gabriele Prince; who was with the Black Hand gathering. Archduke Francis Ferdinand is critical on the grounds that this is the occasion that truly begun WWW. In light of his death, by Gabriele Prince, Austria is irate and naturally imagines that it was Serbians doing; even without legitimate proof. It turns out that Gabriele Prince was with a gathering from Serbia, so's when WWW started. 10. The Balkan states comprised of Serbia, Bulgaria, Montenegro, and Greece; it made â€Å"The Balkan League†.The Balkan states were under Ottoman control. The contentions between these states caused Balkan wars. The Balkan Crises is exceptionally huge in light of the fact that the Balkan states needed freedom from the Ottomans. So in 1878, Bulgaria was made in the Treaty of San Stefan, it was seen as a Russian satellite. At that point it got diminished and came back to Ottomans in the Congress of Berlin. In 1912, Serbia, Bulgaria, Montenegro, and Greece vanquished Ottoman regions (Albania and Macedonia) yet couldn't conclude how to part it, bringing about the second Balkan war (1913). At that point Greece, Serbia Romania and Ottomans vanquished Bulgaria.Because of that, Bulgaria got a tad bit of Macedonia-the rest was isolated by Serbia and Greece. All things considered, Serbia was unsatisfied of the measure of land. The two Balkan wars made progressively pressures among the incredible forces. 11. Dark Hand/Gabriele Prince This gathering was a Serbian fear based oppressor bunch that needed to make a dish Slavic country. It was comprised of military and some administration authorities. Gabriele Prince was a piece of this gathering. The Black Hand is critical in light of the fact that Gabriele Prince was a piec e of it. He was a serious deal since Prince was liable for the death of Archduke FrancisFerdinand. Since he was beneficiary to the seat, it caused a lot of fierceness in Austria. This was the significant occasion that caused WWW. 12. Austrian Ultimatum On July 23, 1914 Austria gave Serbia a lot of outrageous requests in the event that they would prefer not to do battle with Austria. This final proposal is significant in light of the fact that when Austria gave Serbia the final proposal, Serbia didn't concur. Serbia didn't concur in light of the fact that the requests were outrageous and unreasonable for a nation to concur with. That brought about Austria proclaiming war on Serbia on July 28. At that point that began including different nations which transformed into WWW.

Not in our stars, but in ourselves

Not in our stars, but in ourselves I just came back from watching MIThenge, a celestial phenomenon wherein the sun lines up perfectly along the infinite corridor. Having seen it a year and a half ago, I knew that the best place to check it out was at the far end of the infinite on the third floor of Building 8. So, along with Javier 08, I got to the far end of the infinite around 4:02 PM (18 minutes early) and headed up to the third floor to check out the action, as recommended. Unfortunately, everybody else must have gotten the memo too. Now, if youre going to a biannual event involving an unobstructed view down the third floor of the infinite corridor, youd think that you would walk down the corridor on the first floor and then go up the stairs once you get to the end of the hallway. Unfortunately, this concept seemed to elude most of the latecomers who showed up on the third floor at 4:18 PM and strolled down the hallway, blissfully unaware that they were almost totally obstructing our view at the other end. Even after somebody yelled down the hallway and instructed them to move to either side, they seemed to have trouble deciding which side of the hallway offered the better view, and spent most the crucial period from 4:20 to 4:22 PM jumping from side to side. To their credit, they did so quickly, but in great enough number as to eclipse any view of the sun that the day might have otherwise afforded. Two quotes that entered my mind shortly after this disappointing, but still slightly breathtaking occasion: Men at some time are masters of their fates: The fault, dear Brutus, is not in our stars, But in ourselves, that we are underlings. Shakespeare, Julius Caesar Stupid people. Shii Ann, Survivor Season 5 Oh well, theres always IAP.

The Hobbit Double Entry Journal Prompts - 3406 Words

Nicholas Gangone Ms. Sottas Double Entry Journal Prompts March 20, 2013 â€Å"But men remembered little of all that, though some still sang old songs of the dwarf-kings of the Mountain, Thror and Dragon, and the fall of the lords of Dale.† (Tolkien 176) â€Å"I hope I never smell the smell of apples again.† (Tolkien 179) â€Å"But the Master was not sorry at all to let them go. They were expensive to keep, and their arrival had turned things into a long holiday in which business was a standstill.† (Tolkien 185) Although the men keep alive old traditions in a new era, this quote symbolizes how the majority of things have changed in this world. This excerpt situates the dwarves in the present time frame where power has shifted to evil forces, how the†¦show more content†¦The glow of the Smaug!† (Tolkien 200) I had to chew this quote up a little bit and ponder upon it. A side of the dwarves that has not yet been shown is expressed here. I believe it is greed. The dwarves seem to be using Bilbo for his talents – which make up a good thief. There isn’t much to say about the dwarves if they used Bilbo all along as their scapegoat. Bilbo speaks for himself in this quote. He is not there to be someone’s tag along. He has a mind of his own and knows what is right and wrong. He also yearns for the safety and comfort of his own home when thrown into the midst of a sticky situation. I can say that Bilbo is a very convincing being. I specifically picked this quote because we have heard of the dragon throughout the whole book, but this is the first actual account we have about Bilbo’s encounter with the dragon – first hand. The dragon is pictured as any other dragon from a mythical tale would be. The first and most important trait being the dragon having firey breath. It is because of the dragon’s ability to promote havoc that gives the story an interesting outcome. â€Å"Now do be careful!† whispered the hobbit, â€Å"and as quiet as you can be! There may be no Smaug at the bottom, but then again, there may be† (Tolkien 215) â€Å"Suddenly Bilbo’s arm

Ethical Dilemma Of An Article On Local Domestic Violence

Ethical Dilemma A year ago when you were employed by St. Paul’s Family center, you served as social worker of Nicholas Karros, who had been experiencing problems on his job that affect him and his family. About eight months ago, Nicholas was killed in an altercation at a local bar. Roberta Frei, a reporter for the local newspaper, approached you yesterday to ask for information about Nicholas because she heard he had been abusive to his wife and children. Ms. Frei wanted this information as part of her preparation for an article on local domestic violence. Ethical Dilemma An ethical dilemma is when a decision has more than one solution and any decision can have positive and negative effects. In the presented dilemma, the social worker is presented with a dilemma of client confidentiality. The social workers previous client has passed away in a bar fight and a reporter has approached her about his past. Since the client is no longer represented by the social worker is it right for her to r elease information to someone who is neither a family member nor a colleague. The reporter will more than likely keep her name private since she is a source however she may be sued if she does not choose the proper way to handle the dilemma. Ethical Principles In the value of dignity and worth of a person, the social worker should treat each person in a caring matter; there is no stipulation on whether that client should be current or past. The value of integrity, theShow MoreRelatedAn in-Depth Study of Ethics and Values Within Social Work; Domestic Violence1804 Words   |  8 PagesAn in-depth study of ethics and values within social work; domestic violence | Social Work Report | Gavin Simpson | Abstract: Introduction: Short term aim: Raise awareness for current and future social workers about the ethical dilemmas they face whilst dealing with domestic abuse cases. I also aim to complete this assignment for the purposes of completing an Access to Social Work Diploma. Long term aim: Bring this subject to the attention of social workers who are likely to faceRead MoreWorkplace Ethical Delemma1279 Words   |  6 PagesWorkplace Ethical Dilemma Betty Porter BSHS 342 October 17, 2011 Tanisha Laidler Workplace Ethical Dilemma A student goes to college and takes an Ethics course. He or she comes out of the class thinking that he or she will never compromise their ethics for any job. The thought is usually that they will come out and change the world. Then reality strikes once he or she begins looking for a job. Jobs are scare these days, and he or she ends of compromising himself or herself to keep the jobRead MoreAn Ethical Dilemma in the Description of a Case2162 Words   |  9 PagesEthical Dilemma Paper Description of the Case Nicholas was a client at St. Paul’s Family Center, whom I served as a social worker a year ago before he passed away. Nicholas was experiencing a number of problems on his job that contributed negatively to his life as well as that of his family. Nicholas died 8 months ago as a result of a confrontation at a local bar. As days progressed, I learnt that Nicholas was the innocent victim. A reporter for a local newspaper by the name Roberta Frei is interestedRead MoreWomen are being incarcerated in today’s prisons at an alarming rate. Unfortunately, disparities in1600 Words   |  7 Pagesviolent crime† (p. 4). Although laws were designed to target members of illicit drug organizations, they have swept up many women for being guilty for various underlying problems. This could include the woman’s legal status, economic dependence, domestic violence, or just living with a husband or boyfriend involved in some level of drug sales. Because of this, many women remain silent or do not report a partner or family members drug activity to authorities. Unfortunately, due to their silence thereforeRead More Police Discretion and the Ethics of Accepting Gratuities Essay1992 Words   |  8 Pagesthe ethical dilemma of whether or not to accept gratuities. This dilemma is an aspect of police discretion and an example of the choices that officers are forced to make. Police officers have discretion when confronted with choices such as whether or not to charge an individual, how to handle certain situations, or whether to accept a gratuity. This purpose of this article is to inform readers that po lice discretion not only encompasses use of force, police profiling, or domestic violence responsesRead MoreUse of Excessive Force by Police3642 Words   |  15 Pagesbe set so that officers continue to incorporate and maintain the concept of community policing. Therefore, there must be information available to inform reader that police discretion not only encompasses use of police profiling, responses to domestic violence, or choices in acceptance of gratuities but discretionary decision to use force. When debating the issue of police use of force, the issue of what actions constitute too much force must also be addressed. Another concern is the possibilityRead MoreThe International Community And Responsibility To Protect.33183375 Words   |  14 Pagespeople across the world from being slaughtered because of their differences in ethnicity, phenotypes, religion or political views. The discussion on humanitarian intervention emerged in the 1990s with the end of the Cold War and severe ethnical violence taking place. However, the legal roots of humanitarian intervention are found on Chapter VII of UN Charter and UN Convention on Prevention and Punishment of Genocide (Charter of the United Nations and the Statute of International Court of JusticeRead MorePopulation Education Reviewer3847 Words   |  16 Pagesassistance and welfare. = Framework for Analysis of Ethical Issues in ReproductIVE Health = By Ruth Hacklin SOURCE: Integrating Ethics into Reproductive Health Care, Law, Education Policy, Researchs, Pp. 6-9, 11-21 * Ethical Dilemmas A situation in which a moral agent-one who is calleds upon to act morally or act in a moral situation-has two or more coyrses of action, none of which is perfectly okay or free of problems. * Ethical Principles in Bioehtics 1.) Respect for person Read MorePolice Subculture : Ethics And Ethics3966 Words   |  16 Pagesmilitary installations hoping to get the interest of military personnel coming off active duty. Police work is very appealing to military members because many of the skills they possess will carry over. Federal law enforcement as well as state and local agencies actively recruit military members. Police officers that were former military members bring an additional characteristic to the police mindset and subculture. The military mindset is placed in the recruit’s head at the academy especially duringRead MoreChild Abuse And Neglect Of Children5936 Words   |  24 Pagesprohibition of degrading treatment or punishment extends to corporal punishment of children. Since 1979, with Sweden as the first country in the world to prohibit all corporal punishment of children, a total of 46 countries around the world have outlawed domestic corporal punishment of children. Some professionals claim that cultural no rms that sanction physical punishment are one of the causes of child abuse, and have undertaken campaigns to redefine such norms. Psychologist Alice Miller, noted for her books

Where to Find Order Papers Online

Where to Find Order Papers Online What you get when you purchase essays on the internet is original work. Buy customized essays on the internet can be supplied by a favourite writer. Buy essay on the internet is one of our services that we've developed especially for you. Ordering an essay on the internet is a simple and quick process which takes less than ten minutes to finish. The essay is going to be supported by credible sources no matter how the essay is going to be 100% plagiarism free. Is an expert essay writing service available on the internet to. It's possible to order papers on the internet that will satisfy the greatest standards required from your essays writing project. Purchasing an essay on the internet is academically handy and also saves a great deal of time. So, it must be complete and full of information. To begin with, you will need to supply the subject of your purchase. If you wish to place your purchase, just go to our site and fill in the purchase form. Your order is going to be completed from scratch and there isn't going to be any copy-pasted parts in it. In order to be successful in your study and earn high grades, you ought to be very attentive choosing a suitable paper writing service. No matter your degree of education, you'll get our research papers at honest pricing. There can well exist several explanation why yo u might want to obtain excellent research papers at discounted pace. There might possibly exist numerous explanation why you might want to purchase excellent research papers at discounted pace. Order Papers Online Help! The bulk of the students get a difficult time by using their essay writing tasks whenever they're handed out in class. In the event you've got a thesis to purchase intention, make sure the selected service has all the required characteristics for writing such kind of papers like thesis. Actually, a personalized essay has become the most frequent assignment which professors give to their students. Essay writing services are all around the web. Our experts are always able to execute a custom made essay immediately in such a time period that is necessary for you. You are going to have an opportunity to eradicate all the stress linked to research work and writing. If you would like to get an essay online, our group of competent professionals is prepared to provide help. The Little-Known Secrets to Order Papers Online You're going to be really impressed by the standard of our writing help. Maybe you have many assignments and you've prioritized, maybe you have health problems that prevent long hours of commitment. So, in the event that you faced such issues, it is preferable to request thesis help online. Purchasing a paper on the internet is a safe and quick means to ensure you have quality original material, and you're not taking any risks. There's a convenience fee related to making a telephone or internet payment. You won't need a PIN number. Now you just have to cover several pages and get your order on the emai l. Be careful once you set the variety of pages. In some instances, like evictions or domestic violence, you are going to have a ton less time, usually just a couple of days. If you are beginning an instance, you won't have a case number. How to have a copy of a decree absolute or last order is dependent on the information which you have concerning the divorce, dissolution or annulment. Post your purchase and writers have an opportunity to place unique bids on the purchase. Lies You've Been Told About Order Papers Online The other key concern people have is that the paper is likely to come back wrong either it is going to cover the incorrect topic, express the incorrect viewpoint, or simply have the incorrect tone. There's no need to be concerned about shelling out plenty of money to find an opportunity to use our services. Simply take an entire evaluate of your work when you have done with that. There are several people that are taking advantage of the fantastic services that permit them to order essays online since they cannot have them done as a result of time difficulties or because of any setbacks they experience in life. Details of Order Papers Online Essay writing service businesses provide unlimited customer service to their customers. Our paper custom writing service was designed several decades ago and has gained a superb image and reputation in the industry. If you would like to choose other company solutions, make sure you find out all the specifics of the writing process from them. When you choose to order writing service online, you need to be sure the business you have chosen is reliable. A trusted research paper writing services provider should enable clients to receive plagiarism free customized research papers online every one of the times. The absolute most recognizable and dependable means is to order papers online. The writing samples might appear fantastic, but it doesn't guarantee you will receive a great excellent paper once you order. If you take a close look at sites that write papers, you are going to observe that they all mention native writers. When you purchase thesis papers online, you ought to be sure your writer has enough experience to compose your paper.

Assessable Income and Related Liability Business Entities

Question: Describe about the Assessable Income and Related Liability for Business Entities. Answer: Issue The core issue in the given case is to determine the assessable income and related liability for namely three entities i.e. Stephanie, Ronald and Rogan Advertisement. Rule Tax Residency of Individuals The first step to determine the assessable income of the concerned taxpayer is to ascertain the underlying tax residency since Section 6-5(2), ITAA 1997[1] prescribes that only for tax residents of Australia would the income from abroad be also contribute towards assessable income while Section 6-5(3), ITAA 1997[2] prohibits the same for foreign tax residents. For individuals, the various residency tests are elaborated by the tax ruing TR 98/17. As per this ruling, there are namely four tests and if the taxpayer could satisfy one of these tests, he/she would be successful in being classified as an Australian tax resident[3]. The relevant details of the various residency tests are highlighted as follows. Domicile Test This particular test is applicable for tax residency determination of Australian domicile holders or Australian residents who have to spend a major portion of the time on foreign soil. The two conditions that need to be complied with by the concerned taxpayer are given below[4]. Possession of Australian domicile at the assessment time which should be congruent with Domicile Act 1982. Location of permanent abode to be situated in Australia only. The domicile condition can be objectively determined; the same cannot be opined in the context of determination of permanent abode location. In this particular endeavour, the tax ruling IT 2650 offers insight with regards to the factors that are considered vital[5]. The intention of the taxpayer to set up permanent residence in foreign land. The duration of foreign stay expected and the duration actual stayed and the underlying explanation for the variation. The extent of ties (personal, professional) maintained in Australia and visit frequency to Australia. Resides Test The tax residency determination of foreign residents is carried out using this test. In this regard, the pivotal factors that are taken into regards for decision making are enumerated as follows[6]. The main purpose of the taxpayers Australian visit. Level of ties in profession, personal sphere that the taxpayer boasts in Australia The characteristics such as duration ,reason and frequency of trips made to the country or origin Social arrangements that the taxpayer has forged while staying in Australia. 183 Day Test Another residency test for foreign residents tax is 183 day test. It primarily requires the underlying taxpayer to comply with the following two conditions[7]. Atleast a stay of 183 days in Australia whether on continuous or intermittent basis Clear indication on the end of taxpayer with regards to long term settlement plan in Australia. The test would be passed only if the taxpayer complies with both the conditions highlighted above. Superannuation Test A selective test which has utility only for the government employees working abroad whose tax residency is linked to contribution made to select superannuation scheme[8]. Tax Residency of company For any given company to be categorised as a tax resident, it is imperative that one of the terms mentioned below are fulfilled[9]. The companys incorporation must be carried out in Australia. The firms business should be Australia based and the firms majority shareholding should be with be with Australian tax residents or the control of management must rest in Australia. Source of Income Assessable income may be derived under the ambit of the following two sections. Section 6(5) This caters to income as per the ordinary income concepts and primarily comprises of the following three payments[10]. Business Income by carrying on a business activity Personal service income through employment or providing other services. Income on investment in the form of rent, dividends and interest. Section 15(15) Any profit that the underlying taxpayer derives carrying out an isolated transaction with profit making intent[11]. Application Tax Residency Status With regards to determination of tax residency of Stephanie and Ronald, from the above residency tests that have been listed, the test that has relevance is Domicile test since both are Australian residents. Further, the relevant facts are summarised as follows. The couple at the end of FY2015 move to Brazil to fulfil their professional obligations with an expected return to take place by October November 2016. They have a joint house in Australia which remains leased during their stay in Brazil. The fortunes of the business (i.e. Rogan Advertising) are highly driven by Stephanie and also the couple expect to come back once professional obligations finished. For payment of salary, a joint account is opened in Brazil while the payment derived from house lease is credited into the joint bank account in Australia. As per IT 2650, a stay on foreign land for a period which does not exceed two years essentially is referred to as being temporary in nature. In case of the couple, it is lesser than 2 years. Further, the couple continue to main residence in Australia along with the joint bank account. Besides, they intend to return back from Brazil and aim to finds a healthy business. Hence, going by the assumption that the expected return time does actually materialise, then it would be fair to assume that both Stephanie and Ronald would be classified as tax residents of Australia for both FY2016 and FY2017. In relation to Rogan Advertisement, the Australian tax resident would be confirmed for both years since the company seems to be incorporated in Australia and besides that its primary business is based in Australia. Also, the owners are Australian tax residents. Assessable Income STEPHANIE In accordance with the discussion in the previous section, the assessable income computation is shown below. Section 6(5) Ordinary Income Income from personal exertion Annual salary from Rogan Advertising = $ 80,000 Considering that Stephanie is an Australian tax residents for both years, income from foreign source is also assessable (Section 6-5(2)). Income from lectures ($ 24,000) is linked to Stephanies professional skills as an advertiser and owner of a business and this would be attributed to in this section. Income from investment in property Rent income (Lease payments) assuming that share of both Stephanie and Ronald is 50% each = (450/2)*52 = $ 11,700 Further, based on underlying rate and balances, rent income to the extent of 50% from joint accounts in Australia and Brazil would also contribute to assessable income (Due to information not being given, for both years these are assumed to be zero). Also, unfranked dividends payable by Rogan advertisement from the remaining profits would be assessable (For both years these are assumed to be zero). Hence, assessable income (FY2016) = 80000 + 11700 + 24000 (Assuming lectures in FY2016) = $ 115,700 Further, assessable income (FY2017) = 80000 + 17*(450/2) (assuming that return date of couple to their Australian house is October 31, 2016) = $ 83,825 ROGER In accordance with the discussion in the previous section, the assessable income computation is shown below. Section 6(5) Ordinary Income Income from personal exertion Annual salary from Rogan Advertising = $ 80,000 Income from investment in property Rent income (Lease payments) assuming that share of both Stephanie and Ronald is 50% each = (450/2)*52 = $ 11,700 Further, based on underlying rate and balances, rent income to the extent of 50% from joint accounts in Australia and Brazil would also contribute to assessable income (Due to information not being given, for both years these are assumed to be zero). Also, un-franked dividends payable by Rogan advertisement from the remaining profits would be assessable (For both years these are assumed to be zero). Hence, assessable income (FY2016) = 80000 + 11700 = $ 91,700 Further, assessable income (FY2017) = 80000 + 17*(450/2) (assuming that return date of couple to their Australian house is October 31, 2016) = $ 83,825 ROGAN ADVERTISING As the details about firms revenue and operating expenses are not stated, hence the assessable income of the company cannot be determined. Thus, it has been assumed that the company breaks even and hence no un-franked dividends are passed on to Stephanie and Ronald. Conclusion In wake of the discussion carried above, there is lack of information which prohibits the taxable income calculation for the entities given. Following incremental information is desired. Actual return of Stephanie and Ronald to Australia for determination of tax residency (Both years) and lease payments on house for FY2017. Amount of interest earned in various banks accounts for calculation of assessable income for both Stephanie and Ronald (FY2016 and FY2017). Audited financial statements for Rogan Advertisement to determine taxable income along with quantum of dividend paid to Stephanie and Ronald (FY2016 and FY2017). Exact dates when lectures were held by Stephanie in Brazil to ascertain whether the proceeds would be realised in FY2016 or FY2017. The level of ownership in the house for Stephanie and Roger to determine the division of lease payment income between the two (FY2016 and FY2017). References ATO, TR 98/17 (25 November, 1998) https://law.ato.gov.au/atolaw/view.htm?Docid=TXR/TR9817/NAT/ATO/00001 ATO, Taxation Ruling IT 2650 (8 August, 1991) https://law.ato.gov.au/atolaw/view.htm?docid=ITR/IT2650/NAT/ATO/00001 ATO, Companies (27 May, 2013) https://www.ato.gov.au/Business/Starting-your-own-business/In-detail/Getting-started/Residency-requirements-for-companies,-corporate-limited-partnerships-and-trusts/?page=2#Companies ATO, Residency the resides test, https://www.ato.gov.au/Individuals/International-tax-for-individuals/In-detail/Residency/Residency---the-resides-test/ AusTax, Residency Status- Arrival in Australia, https://austaxpbr.com.au/document/PBR_17804 Austlii, Income Tax Assessment Act 1997- Section6-5, https://www.austlii.edu.au/au/legis/cth/consol_act/itaa1997240/s6.5.html Austlii, INCOME TAX ASSESSMENT ACT 1997 - SECT 15.15, https://www.austlii.edu.au/au/legis/cth/consol_act/itaa1997240/s15.15.html