Comparison of The Lottery and The Story of an Hour Essay

â€Å"The Story of an Hour†, by Kate Chopin; this story was about a wife who was told that her husband had died. The wife went through many emotions but the main emotion she went through upon hearing about her husband’s death was elation. She felt free from his presence in her life, but at the same time, she also felt sadness. She did not feel sadness for her husband’s death. She felt the sadness for her happiness about his death. â€Å"When she abandoned herself a little whispered word escaped her slightly parted lips. She said it over and over under her breath: â€Å"free, free, free!† (The Story of an Hour, by Kathy Chopin). In this excerpt the writer describes how Mrs. Mallard was feeling about the death of her husband. â€Å"But now there was a dull stare in her eye, whose gaze was fixed away off yonder on one of those patches of blue sky. It was not a glance of reflection, but rather indicated a suspension of intelligent thought.† This quotation appears after Mrs. Mallard goes to her room to be alone with her thoughts. This quote gives us insight into how Mrs. Mallard feelings are developing about the death if her husband. She sees something completely different than what someone else would see after finding out their husband has died suddenly. â€Å"The Lottery†, by Shirley Jackson; this story is about rituals. The townspeople gather every year on June 27th. The townspeople have many emotions toward their yearly ritual. They feel apprehension, excitement, anticipations, sadness and relief. In this story, the Lottery is to pick someone in the town that must be stoned to death to maintain their yearly ritual. The person that wins after the motions of picking pieces of paper out of a box happens to be the late comer to the Event. â€Å"Soon the men began to gather, surveying their own children, speaking of planting and rain, tractors and taxes. They stood together, away from the pile of stones in the corner, and their jokes were quiet and they smiled rather than laughed† (The Lottery, Shirley Jackson) this quote gives the reader insight into how the men were apprehensive and uneasy around one another. They exhibited signs of worry and uneasiness about the events that were to follow. These two stories are alike in the way that the characters in the story go through high and low emotions. Both writers are females and they write their stories in the third person, both stories are best described as a limited third person. Kate Chopin has written her story from the point of view of the wife but mostly third person limited. The story begins with a narrator but then the wife’s thoughts begin to tell what she is feeling from her point. In The Lottery, the story is third person only, the author, has the narrator tell the story as if he were there but not directly involved in the actions of the story. These two stories have a unique way of getting the reader’s attention in how they wrote their stories. Kate Chopin gives the reader the impression the story is going to be a long drawn out tale but the story is based off the hour that Mrs. Mallard has to contemplate what her life will be like without her husband. Whereas, The Lottery is a drawn out story that in real time only takes approximately 15-20 minutes to complete the task of picking out pieces of papers and stoning the winner. Shirley Jackson expands her story on what the atmosphere is like with the townspeople, she also goes in depth with the many characters. Shirley Jackson’s, The Lottery could have been shorten but would have spoiled the suspense.

Kill A Mockingbird By Harper Lee - 941 Words

Aaron Wieloszynski Mr.Burke April 2nd mod 4 In To Kill a Mockingbird by harper Lee, The story of a southern life in Maycomb during the mid-1930s you begin an exploration of human morality. Each character has morals on how to treat some one of the other race. Atticus and Bob Ewell are two characters with contrasting morals. Tom Robertson an African American male is court between both of them and is dependent the towns social morals in a court case. Atticus a lawyer in Maycomb defends Tom Robertson even when his chances where low. â€Å"Simply because we were licked one hundred years before we started is no reason for us not to try to win Atticus said.†(pg.76) Even though they already lost before starting because of the times they were in, Atticus could not go against his morals. He was to defend Tom Robertson even though most of the town is against his actions. Atticus’ morality puts him to the test through out To kill a Mockingbird. â€Å"but before I can live with other fol ks I’ve got to be able to live with myself. The one thing that doesn’t abide by majority rule in a person’s conscience.†(pg. 105) Atticus is saying he has to stick to his self-morals in order to be satisfied with himself so he can deal with other folks the correct way. He also mentions that one’s own morals are not conformed to a jury, but ones sense of correct conduct. Scout, Atticus’ daughter is innocent and is still questioning her own morals and the morals of Atticus.Show MoreRelatedKill A Mockingbird By Harper Lee1049 Words   |  5 PagesTo Kill a Mockingbird: How a Story could be based on True Events in Everyday LifeDaisy GaskinsCoastal Pines Technical Collegeâ€Æ'Harper Lee was born in Monroeville, Alabama. Her father was a former newspaper editor and proprietor, who had served as a state senator and practiced as a lawyer in Monroeville. Also Finch was known as the maiden name of Lee’s mother. With that being said Harper Lee became a writer like her father, but she became a American writer, famous for her race relations novel â€Å"ToRead MoreTo Kill a Mockingbird by Harper Lee1000 Words   |  4 Pagesworld-wide recognition to the many faces of prejudice is an accomplishment of its own. Author Harper Lee has had the honor to accomplish just that through her novel, To Kill a Mockingbird, a moving and inspirational story about a young girl learning the difference between the good and the bad of the world. In the small town of Monroeville, Alabama, Nelle Harper Lee was born on April 28, 1926. Growing up, Harper Lee had three siblings: two sisters and an older brother. She and her siblings grew up modestlyRead MoreKill A Mockingbird By Harper Lee1290 Words   |  6 PagesHarper Lee published To Kill a Mockingbird during a rough period in American history, also known as the Civil Rights Movement. This plot dives into the social issues faced by African-Americans in the south, like Tom Robinson. Lee f elt that the unfair treatment towards blacks were persistent, not coming to an end any time in the foreseeable future. This dark movement drove her to publish this novel hopeful that it would encourage the society to realize that the harsh racism must stop. Lee effectivelyRead MoreKill A Mockingbird By Harper Lee873 Words   |  4 PagesIn the book, To Kill a Mockingbird, Harper Lee illustrates that â€Å"it’s a sin to kill a mockingbird† throughout the novel by writing innocent characters that have been harmed by evil. Tom Robinson’s persecution is a symbol for the death of a mockingbird. The hunters shooting the bird would in this case be the Maycomb County folk. Lee sets the time in the story in the early 1950s, when the Great Depression was going on and there was poverty everywhere. The mindset of people back then was that blackRead MoreKill A Mockingbird By Harper Lee963 Words   |  4 Pagesgrowing up, when older characters give advice to children or sib lings.Growing up is used frequently in the novel To Kill a Mockingbird by Harper Lee. Harper Lee uses the theme growing up in To Kill a Mockingbird to change characters opinion, develop characters through their world, and utilizes prejudice to reveal growing up. One major cause growing up is used in To Kill a Mockingbird is to represent a change of opinion. One part growing up was shown in is through the trial in part two of the novelRead MoreKill A Mockingbird By Harper Lee1052 Words   |  5 PagesTo Kill a Mockingbird by Harper Lee takes place in Maycomb County, Alabama in the late 30s early 40s , after the great depression when poverty and unemployment were widespread throughout the United States. Why is the preconception of racism, discrimination, and antagonism so highly related to some of the characters in this book? People often have a preconceived idea or are biased about one’s decision to live, dress, or talk. Throughout To Kill a Mockingbird, Harper Lee examines the preconceptionRead MoreHarper Lee and to Kill a Mockingbird931 Words   |  4 PagesHarper Lee and her Works Harper Lee knew first hand about the life in the south in the 1930s. She was born in Monroeville, Alabama in 1926 (Castleman 2). Harper Lee was described by one of her friends as Queen of the Tomboys (Castleman 3). Scout Finch, the main character of Lees Novel, To Kill a Mockinbird, was also a tomboy. Many aspects of To Kill a Mockingbird are autobiographical (Castleman 3). Harper Lees parents were Amasa Coleman Lee and Frances Finch Lee. She was the youngestRead MoreKill A Mockingbird By Harper Lee1695 Words   |  7 PagesIn To Kill a Mockingbird Harper Lee presents as a ‘tired old town’ where the inhabitants have ‘nowhere to go’ it is set in the 1930s when prejudices and racism were at a peak. Lee uses Maycomb town to highlight prejudices, racism, poverty and social inequality. In chapter 2 Lee presents the town of Maycomb to be poverty stricken, emphasised through the characterisation of Walter Cunningham. When it is discovered he has no lunch on the first day of school, Scout tries to explain the situation to MissRead MoreKill A Mockingbird By Harper Lee1876 Words   |  8 PagesThough Harper Lee only published two novels, her accomplishments are abundant. Throughout her career Lee claimed: the Presidential Medal of Freedom, Pulitzer Prize for Fiction, Goodreads Choice Awards Best Fiction, and Quill Award for Audio Book. Lee was also inducted into the American Academy of Arts and Letters. This honor society is a huge accomplishment and is considered the highest recognition for artistic talent and accomplishment in the United States. Along with these accomplishments, herRead MoreKill A Mockingbird, By Harper Lee1197 Words   |  5 Pagessuch as crops, houses, and land, and money was awfully limited. These conflicts construct Harper Lee’s novel, To Kill a Mocking Bird. In To Kill a Mocking Bird, Lee establishes the concurrence of good and evil, meaning whether people are naturally good or naturally evil. Lee uses symbolism, characterization, and plot to portray the instinctive of good and evil. To Kill a Mocking Bird, a novel by Harper Lee takes place during the 1930s in the Southern United States. The protagonist, Scout Finch,

The Dangers of Social Conformity Exposed in The Prime of...

The Dangers of Social Conformity Exposed in The Prime of Miss Jean Brodie Muriel Sparks The Prime of Miss Jean Brodie depicts the coming of age of six adolescent girls in Edinburgh, Scotland during the 1930s. The story brings us into the classroom of Miss Jean Brodie, a fascist school teacher at the Marcia Blaine School for Girls, and gives close encounter with the social and political climate in Europe during the era surrounding the second World War. Sparks novel is a narrative relating to us the complexities of politics and of social conformity, as well as of non-conformity. Through looking at the Brodie set and the reciprocities between these students and their teacher, the writer, in this novel, reviews the essence of†¦show more content†¦The writer thus uses the pitfalls of social conformity found in classical studies, in order to make specific points. For example, research done by social psychologists Muzafer, Carolyn Sherif and Solomon Asch treated social conformity as an aspect of group dynamics (Coon, 560). This is present in Sparks no vel, as seen by the dynamics of the group formed by a teacher named Miss Brodie. Brodies students, like the subjects of the said psychological studies, conform to a set of beliefs under the pressure and power of suggestion despite what could be better judgement. This is shown in the passage when Sandy expresses the desire to be nice to Mary, but decides not to because she knew that such an action would not be in accordance with the Brodie Sets system of behavior (Spark, 46). The narrator says about Sandy: She was even more frightened then, by her temptation to be nice to Mary Macgregor, since by this action she would separate herself, and be lonely, and blameable in a more dreadful way than Mary who, although officially the faulty one, was at least inside Miss Brodies category of heroines in the making. Theorists would say that an individual tends to conform to a unanimous group judgment even when that judgment is obviously in error (Coon, 561). The more eager an individual is to become a member of a group, the more that personShow MoreRelatedOrganisational Theory230255 Words   |  922 Pagesis it, and why does it matter? Introduction What is organization theory? Defining theory What are organizations? The relationship between organization theory and human activities The relationship between organization theory and management practice Social engineering and organization theory Critical alternatives to managerialism in organization theory Philosophical disputes and debates: explaining and understanding the diverse nature of organization theory Mapping some aspects of organization theory’sRead MoreLibrary Management204752 Words   |  820 PagesPrinciples and Application, Fourth Edition Lois Mai Chan Developing Library and Information Center Collections, Fifth Edition G. Edward Evans and Margaret Zarnosky Saponaro Metadata and Its Impact on Libraries Sheila S. Intner, Susan S. Lazinger, and Jean Weihs Organizing Audiovisual and Electronic Resources for Access: A Cataloging Guide, Second Edition Ingrid Hsieh-Yee Introduction to Cataloging and Classification, Tenth Edition Arlene G. Taylor LIbRaRy and InfoRMaTIon CenTeR ManageMenT Seventh

The Merchant Of Venice By William Shakespeare - 1240 Words

Shakespeare’s The Merchant of Venice, contains highlighting of inequalities for two characters in particular: Shylock and Portia. In the Venetian society of the play, which is essentially Elizabethan England, gender restrictions and religious intolerance seem to mirror one another, and in doing so create a parallel between these two not so different characters. Shylock, who is a jew, and Portia, a woman, may not be similar on the surface, but are both unequal in similar respects. Shylock and Portia are similar in that they both remain unaltered in their convictions and both identify themselves as outcasts of society. Furthermore, Shylock is only considered to be the villain of the play, and Portia the prize to be won, because of the way Shakespeare constructs this society within the play. In this controlled setting, Shakespeare displays religious intolerance in Venice by having the Christians of the play insult him, his race, and his religion. Shakespeare’s dialogue bet ween the characters accentuates the way Jews were treated in his time, which gives Shylock reason to seek revenge on Antonio. He also highlights the absurdity of Venice’s patriarchal system by placing Portia adjacent to the men she must be subservient to, who are far less intelligent or able as she is. In their own ways, these characters understand how different they are from the rest of society and rebel against it by going against the roles it assigned them. Shylock strikes a deal with Antonio early in theShow MoreRelatedThe Merchant Of Venice By William Shakespeare1445 Words   |  6 PagesTalia Warshawsky Ms. Rembert CGI English 11 HH 12 November 2014 Crashing Thru Venice William Shakespeare, possibly the most esteemed writer of all time, wrote a play titled The Merchant of Venice, near the end of the 1500 s. The play takes place in Venice, and while it can be described as what we now call a romantic comedy, it also draws attention to the harsh divides in the Venetian society brought on by conflicting beliefs and religions. Centuries later, in the early 2000 s, Paul Haggis wroteRead MoreMerchant of Venice by William Shakespeare830 Words   |  4 PagesWilliam Shakespeare’s Merchant of Venice is a story about man seeking justice for the forfeiture of his bond. Shylock the Jew created a bond loaning three thousand ducats to his rival Antonio. In the event that the loan could not be paid back, Shylock was entitled to a â€Å"pound of flesh from the breast† of Antonio. Antonio’s invested the money in his merchant ships hoping to gain profit. Unfortunately he loses his ships at sea, losing everything Shylock had loaned him. Shylock h appily takes AntonioRead MoreThe Merchant Of Venice By William Shakespeare1102 Words   |  5 Pagespassed, but even today, women are being treated unfairly in certain situations. However, in The Merchant of Venice, William Shakespeare challenges the concept of women being unequal to men. He conveys this message through the actions of Jessica, Portia, and Nerissa. The female characters empower themselves, accomplishing various tasks in order to gain control over the men in their lives. The Merchant of Venice is a highly effective feminist play, which is demonstrated through the assertive and cleverRead More`` The Merchant Of Venice `` By William Shakespeare1147 Words   |  5 Pagesjeopardy. It is an inescapable labyrinth that plagues the lives of all ever since humanity’s first existence. Yet it,s double-edged sword like characteristics of also providing opportunities and gains keeps many enthralled in it. In William Shakespeare s’ The Merchant of Venice, Antonio, a protagonist, gives himself over to a life-threatening contract with the villain, Shylock the Jew, in order to provide the means for one of Antonio’s friend the opportunity to woo a lady. Over the course of the playRead MoreThe Merchant Of Venice By William Shakespeare1036 Words   |  5 Pagesauthentic and respectable character. The Merchant of Venice by renowned playwright William Shakespeare is in itself a story about religion and religious tensions; however, one’s religion is not what defines them. One’s character does, and in the Merchant of Venice we encounter two characters, Antonio and Shylock, who share similarities throughout the play, but are overall different people with different morals. On one hand there is Antonio, a sad, christian merchant and a dear friend, while on the otherRead MoreThe Merchant Of Venice By William Shakespeare1153 Words   |  5 Pagesprogressed as time has passed, but even today, women are treated unfairly. However, in The Merchant of Venice, William Shakespeare challenges the concept of women being unequal to men. He conveys this message through the actions of Jessica, Portia, and Nerissa. The female characters empower themselves, accomplishing various tasks in order to gain control over the men in their lives. The Merchant of Venice is a highly effective feminist play, which is demonstrated through the assertive and cleverRead MoreThe Merchant Of Venice By William Shakespeare1685 Words   |  7 Pages  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  The play The Merchant of Venice  by William Shakespeare is anti-semetic because anti semetic thoughts and actions are incorporated in a majority of his charcters. The actions of these Christian charcters go against Shylock, and other Jews presented in the play; as a result, establishing a clear seperation between the two ethnic groups. The constant hatred and mistreatment towards Shylock only enhances the division since it develops the idea that Christianity is the sup erior religion. AlthoughRead MoreThe Merchant Of Venice By William Shakespeare2046 Words   |  9 PagesEssay Abbesath.K Throughout the education system, there seems to be an unofficial consensus that pieces of literature that are deemed â€Å"controversial† should not be taught in school. The Merchant of Venice falls into this category due to the Anti-Semitism which exists within the play making it â€Å"controversial† therefore, banned. On the contrary, this play should not be considered controversial and it should not be banned due to the learning experiences and knowledge that can be gained by readingRead MoreThe Merchant of Venice by William Shakespeare2080 Words   |  9 PagesThe Merchant of Venice by William Shakespeare The play revolves around one main plot and three sub-plots. The main plot centres on the question of mercy and forgiveness as seen in the relationship between Antonio, the kind Christian, and Shylock, the unrelenting Jew. The three subplots revolve around the romances of Portia and Bassanio (the most important couple in the play), of Lorenzo and Jessica, and of Gratiano and Nerissa (the least important couple of the play)Read MoreThe Merchant Of Venice By William Shakespeare Essay2233 Words   |  9 Pagesâ€Å"The Merchant of Venice† by William Shakespeare, explains the differences of religion and greed. There was a guy who needed a loan so he could go across the country to marry the girl of his dreams. He didn t have the money so he asked a Jew name Shylock. Shylock lends the guy money but he told him â€Å"If you don’t pay me back, I get to take a pound of your flesh† (pg. 143). We all know if someone needs money and you have it you would give it to them and you’ll have power over that person. Therefore

Book Review Economic Justice in an Unfair World Free Essays

The book ‘Economic Justice in an Unfair world:Toward A Level Playing Field is written by ‘Ethan B. Kapstein’. This book focuses on the issue of what is meant by a fair global economy and how fundamental it is in this era. We will write a custom essay sample on Book Review: Economic Justice in an Unfair World or any similar topic only for you Order Now An unfair economy deprives the minorities or financially challenged of the basic rights of their life. The book is written in a market oriented manner which highlights the basic elements of an appropriate international economy as being inclusive, participatory, and welfare-enhancing for all states. The international economy should be structured so as it provides benefits to all economies of the world. Kapstein negates the radical redistribution schemes between rich and poor which cause the global economy to be unjust. He emphasizes, through his book on the point that a politically feasible approach to international economic justice could bring about the benefits of free trade and limited flows of foreign assistance so as to allow countries to earn more and make more profits. Kapstein not only focuses on the elements of a just international economy in his book but also writes about certain fundamental factors that contribute towards a just global economy such as: -Justice in labor -Migration -Investment The book is written for all those people who have concerns for the arguments and issues related to the reduction of poverty and global development. This book provides a detailed illustration of the international community, so as to locate the factors that should be considered in order to structure a global economy that emphasized the benefits of all nations. This book is a must read for people who would want to know about the basic questions relating to the moral economic philosophy. Kapstein makes the use of reasoned writing style in order to present his views to the reader. Through the contents of his book Kapstein attempts to challenge the West’s claim which states that the developing countries’ should aim at their own development efforts which should be focused on reducing poverty, and this aim should be achieved not through industrialization and economic growth but by the formulation of policies that are directed on the issue of poverty (Ethan B. Kapstein 2006). According to Kapstein, the fundamental element of an international compact is a ‘free-trade regime’ that provides a level playing field. The next factor on which Kapstein focuses in regard to the just international economy is ‘aid’. Kapstein emphasizes through the book on the concept that aid should be used and directed only towards the reduction of poverty but much importance should also be given on empowering the earning capacity of poor countries so that they can take active part on a level playing field. This objective can be achieved through the major shift from the present allocation priorities such as -Primary education -Basic health care -Favor of investment in ports, railways, and the customs and patents bureaucracies. The third point Kapstein discusses in the book is that since migration and remittance payments will become even more essential for developing countries in the future, it is important to create an umbrella regime so as to include issues related to migration, this would help in bringing stability and justice to policies that are now determined by each state. The fourth and last point discussed in the book is related to the issue of international investment most importantly foreign direct investment (FDI). He emphasizes that it should be included in the umbrella regime (Wade, 2006). Strengths and Weaknesses of the Book as compared to other similar readings The same point that is emphasized by Kapstein through his book ‘a just global economy cannot be achieved with only focusing on the factor of poverty reduction, but importance should also be given to the economic settings of nations’, is also debated over in ‘ The No-Nonsense Guide to International Development’ by Maggie Black. Through this article Maggie Black also emphasized that: -The facts that seem to wrong on paper look as wrong technologically or wasteful may have good characteristics on other terms like promoting local leadership, or vice versa -The main aid=development=poverty reduction does not help to understand the meaning and implication of what aid is or how it works (Black, 2002). The main strength of the book is that Kapstein has identified that focusing on poverty reduction will not be enough to justify the global economy by providing convincing arguments with references and quotes from established sources. The same issue has been brought into the light through ‘What I Learned at the World Economic Crisis’ written by Joseph Slightiz. He traces the failures of IMF’s out dated policies to asses and support, the economic conditions of developing countries through his article. Through this he claims that a large flow of power has occurred to the people who have brought the market to the far corners of the globe. These people were economists, bureaucrats, and officials who acted in the name of the United States and the other advanced industrial countries but they were not able to communicate as effectively as they spoke a language that few citizens could comprehend and that few policymakers bother to translate. Economic policy is the most fundamental part of the communication between America and the rest of the world. But it is a grave fact that the nature of the justice of international economy is not just or democratic where big parties such as IMF do not take country constraints into consideration while formulating policies (Stiglitz, 2000). A part of the book by Kapstein is focused on tracing some of the detail issues which are linked to the issue of a just global economy, as they are critical to a couple billion people around the world. Even if some modifications are made in how the WTO works, it would have a negative impact as on the lives of rural peoples, particularly in developing countries. Through the book Kapstein has debated over the topic that merely emphasizing on the issue of poverty is inadequate to make the global economy just as it does not put relations between states front and center. â€Å"It is governments,† he writes, â€Å"that sign treaties and agreements, impose sanctions and boycotts, and make war and peace, and it is governments that — for good or for bad — are ultimately accountable for their actions at home and abroad. † It can be simply said that a theory devised to justify the global economy must stress on the relations between states and the kinds of economic arrangements states subscribe to. Individuals are not the only moral agents but the states are also moral agents, who are responsible to one another as well as to their citizens (Rosenthal, 2006). Bibliography Black, Maggie, 2002. The No-Nonsense Guide to International Development, ch 2 3 Ethan B. Kapstein (2006) Review: Economic Justice in an Unfair world: Toward a Level Playing Field. . Retrieved on November 7th 2006 from: http://pup. princeton. edu/titles/8162. html Stiglitz, Jospeh,( 2000). â€Å"What I Learned at the World Economic Crisis. †Retrieved on November 7th 2006 from: http://www. mindfully. org/WTO/Joseph-Stiglitz-IMF17apr00. htm Joel Rosenthal, (2006). Economic Justice in an Unfair World: Toward a Level Playing Field Retrieved on November 7th 2006 from: http://www. cceia. org/resources/transcripts/5402. html Wade, Robert, 2006. Economic justice in an unfair world Retrieved on November 7th 2006 from: http://pienso. typepad. com/pienso/2006/09/economic_justic. html How to cite Book Review: Economic Justice in an Unfair World, Papers

Tax Consequences Study of Eliza Samples †MyAssignmenthelp.com

Question: Discuss about the Tax Consequences Study of Eliza. Answer: An individual who is a non-resident of Australia can be paid or credit franked dividends or unfranked dividends from the companies that are located in Australia. However, under such circumstances they are taxed in a different manner from the resident shareholders. If a resident company of Australia pays dividend to the foreign resident the unfranked portion of the each of those payments will be subjected to final withholding tax (Robin 2017). As stated by the Australian taxation office an overseas resident can be individual, company, partnership, trust or the superfund. The case study of Eliza introduces the scenario of tax consequences for associated with the transactions that has been incurred by her in the current income year. The case study brings forward an evidence that Eliza additionally received rental income from the lease of her Australian residency. The Australian taxation office has stated that dividends are generally subjected to taxation depending upon the residential status of the recipient (Woellner 2013). The present situation bought forward in the case study states that Eliza received a fully franked dividend from the Global AIH which is considered as the Australian organization. An Australian resident company that has decided to join the imputation system of Australia might credit the franked dividend to the shareholder (Coleman and Sadiq 2013). As noticed in the current study, Eliza received an entirely franked dividend since the entire amount of the dividend carries franking credit. Since Eliza has moved out of Australia for a period of five years and as a result she will be considered to be a non-resident of Australia. As a general rule, if an individual is non-resident of Australia, the franked portion of the dividends received by a person or credited will be subjected to exemption from the Australian income tax and withholding taxes (Morgan et al., 2013). Eliza being the non-resident of Australia the sum of franked dividend that is received by her from the Global AIH will be subjected to exempted income as well as the withholding sum of tax. On the contrary, Eliza will not be allowed to offset franking tax associated with the sum of franked dividend received. As a result, Eliza is disallowed to the use the amount of franking credit to lower the tax that is owed on the other income generated in Australia and shall not be entitled for any refund of tax from the franking amount of credit. Additionally, it has been noticed that Eliza has also received rental income from her property that is leased in Australia. According to the definition of the Australian taxation office on the receipt of rental income from renting the property will be under obligation of maintaining the record and must ascertain the expenditure which can be claimed as the permissible deductions (Kenny 2013). The taxpayer will be required to pay tax on the rental income produced from the rental property and should include those incomes in their tax return. As such, the receipt of income by Eliza from the rental property leased in Australia would be required to be included in the tax return which would attract tax liability. As stated under section 8-1 of the ITAA 1997 an individual can claim a deduction for the losses or outgoings which a person incurs with the objective of generating assessable income (Krever 2013). As per section 8-1 (1) of the ITAA 1997 a person can deduct from their assessable income any loss or outgoings up to the extent that such expenses are incurred in gaining their taxable income or it is necessarily gained in carrying on or of a business for the purpose of gaining or generating their taxable income. In the present situation Eliza can bring forward the claim of allowable deductions in respect of the amount of interest charged on sum borrowed to finance her share purchase in Global AIH and other associated investments through which she generates taxable income. It is evident that Eliza has borrowed a sum of $100,000 to purchase shares and as a result of this she incurs an interest of $5650 as the expense for the sum borrowed. In respect of section 8-1 of the ITAA 1997 Eliza can claim allowable deductions since the expenses were incurred in gaining taxable income. References Coleman, C. and Sadiq, K. (n.d.).Principles of taxation law 2013. Kenny, P. (2013).Australian tax 2013. Chatswood, N.S.W.: LexisNexis Butterworths. Krever, R. (2013).Australian taxation law cases 2013. Pyrmont, N.S.W.: Thomson Reuters. Morgan, A., Mortimer, C. and Pinto, D. (2013).A practical introduction to Australian taxation law. North Ryde [N.S.W.]: CCH Australia. ROBIN, H., 2017.AUSTRALIAN TAXATION LAW 2017. OXFORD University Press. Woellner, R. (2013).Australian taxation law 2012. North Ryde [N.S.W.]: CCH Australia.

Tax Consequences Study of Eliza Samples †MyAssignmenthelp.com

Question: Discuss about the Tax Consequences Study of Eliza. Answer: An individual who is a non-resident of Australia can be paid or credit franked dividends or unfranked dividends from the companies that are located in Australia. However, under such circumstances they are taxed in a different manner from the resident shareholders. If a resident company of Australia pays dividend to the foreign resident the unfranked portion of the each of those payments will be subjected to final withholding tax (Robin 2017). As stated by the Australian taxation office an overseas resident can be individual, company, partnership, trust or the superfund. The case study of Eliza introduces the scenario of tax consequences for associated with the transactions that has been incurred by her in the current income year. The case study brings forward an evidence that Eliza additionally received rental income from the lease of her Australian residency. The Australian taxation office has stated that dividends are generally subjected to taxation depending upon the residential status of the recipient (Woellner 2013). The present situation bought forward in the case study states that Eliza received a fully franked dividend from the Global AIH which is considered as the Australian organization. An Australian resident company that has decided to join the imputation system of Australia might credit the franked dividend to the shareholder (Coleman and Sadiq 2013). As noticed in the current study, Eliza received an entirely franked dividend since the entire amount of the dividend carries franking credit. Since Eliza has moved out of Australia for a period of five years and as a result she will be considered to be a non-resident of Australia. As a general rule, if an individual is non-resident of Australia, the franked portion of the dividends received by a person or credited will be subjected to exemption from the Australian income tax and withholding taxes (Morgan et al., 2013). Eliza being the non-resident of Australia the sum of franked dividend that is received by her from the Global AIH will be subjected to exempted income as well as the withholding sum of tax. On the contrary, Eliza will not be allowed to offset franking tax associated with the sum of franked dividend received. As a result, Eliza is disallowed to the use the amount of franking credit to lower the tax that is owed on the other income generated in Australia and shall not be entitled for any refund of tax from the franking amount of credit. Additionally, it has been noticed that Eliza has also received rental income from her property that is leased in Australia. According to the definition of the Australian taxation office on the receipt of rental income from renting the property will be under obligation of maintaining the record and must ascertain the expenditure which can be claimed as the permissible deductions (Kenny 2013). The taxpayer will be required to pay tax on the rental income produced from the rental property and should include those incomes in their tax return. As such, the receipt of income by Eliza from the rental property leased in Australia would be required to be included in the tax return which would attract tax liability. As stated under section 8-1 of the ITAA 1997 an individual can claim a deduction for the losses or outgoings which a person incurs with the objective of generating assessable income (Krever 2013). As per section 8-1 (1) of the ITAA 1997 a person can deduct from their assessable income any loss or outgoings up to the extent that such expenses are incurred in gaining their taxable income or it is necessarily gained in carrying on or of a business for the purpose of gaining or generating their taxable income. In the present situation Eliza can bring forward the claim of allowable deductions in respect of the amount of interest charged on sum borrowed to finance her share purchase in Global AIH and other associated investments through which she generates taxable income. It is evident that Eliza has borrowed a sum of $100,000 to purchase shares and as a result of this she incurs an interest of $5650 as the expense for the sum borrowed. In respect of section 8-1 of the ITAA 1997 Eliza can claim allowable deductions since the expenses were incurred in gaining taxable income. References Coleman, C. and Sadiq, K. (n.d.).Principles of taxation law 2013. Kenny, P. (2013).Australian tax 2013. Chatswood, N.S.W.: LexisNexis Butterworths. Krever, R. (2013).Australian taxation law cases 2013. Pyrmont, N.S.W.: Thomson Reuters. Morgan, A., Mortimer, C. and Pinto, D. (2013).A practical introduction to Australian taxation law. North Ryde [N.S.W.]: CCH Australia. ROBIN, H., 2017.AUSTRALIAN TAXATION LAW 2017. OXFORD University Press. Woellner, R. (2013).Australian taxation law 2012. North Ryde [N.S.W.]: CCH Australia.