Fire in the Workplace - Free Essay Example

Sample details Pages: 1 Words: 388 Downloads: 2 Date added: 2019/10/10 Did you like this example? In every work environment, strict observation of fire protection guidelines is always a priority to ensure the safety and continuity of service provision. However, there is always a window of opportunity which fire exploits to surprise workers of any given institution. From experiments gone wrong and cause blasts to defective electrical appliances which combine with fire- friendly immediate environments, the fire seems to gain the upper hand on its slightest opportunity rapidly. Don’t waste time! Our writers will create an original "Fire in the Workplace" essay for you Create order It is, therefore, the level of preparedness and effectiveness by members of a working facility that determine how soon they can suppress the fire while guarding against loss of lives and property. As fire causes panic, maintaining of relative calm is necessary to make life-saving decisions and apply them effectively. Anyone who spots an out of control fire should raise the alarm to alert other occupants of a building and save them from being engulfed by fire flames or smoke, then collectively analyze the threat and apply appropriate actions in a calm state. While a mild to low-risk fires may be put out by use of pre-installed fire fighting equipment, it is only advisable to do so if and when it is safe. In case the fire poses a grave danger; it is wise to shut down any running machines and other items that can fuel the spread of fire and also close doors and windows to limit the flow of oxygen before moving out of the building through stairs and call for help. People should avoid lifts if possible since they are known death traps as they regularly fail upon fire alarm activation. In the event one is trapped on the inside of a blazing fire, it is advisable to move to the windows where one can access fresh air and as well pass signals to the people on the outside. Additionally, one should try and stay at a point of low smoke concentration to avoid shocking and call for help. Once one is out of a burning building, people should assemble at a designated fire point to easily establish if anyone of them has strapped inside. However, one must not lay his life on the line while trying to rescue if you are untrained and do not have appropriate fire equipment as this may put more lives in danger. Always consult with a firefighter.

Application Of Teaching And Curriculum Essay - 771 Words

Ranging from children with disabilities to children with gifts and talents, many classrooms are made up of students with different abilities. Therefore, the process of teaching and curriculum must be used to meet the needs of the students. â€Å"I am confident that virtually all people have enormous potential for something. The problem is to find some way of unearthing what that is and to make it possible for them to excel in the things they find most interesting.† Benjamin S. Bloom, 1985 There are few people in the history of education that have had greater effect than Benjamin Bloom. During a career of more than 50 years, his research and writing guided the development of many educational programs making it possible for teachers to have all students learn well. Bloom s contributions to education began during his years in the Office of the Board of Examiners at the University of Chicago, where he worked from 1940 to 1959. Much of his work at this time focused on the relationships among methods of instruction, educational results, and measurement of those results. This work led to his first book in 1950 and eventually to the work for which he is best known, the Taxonomy of Educational Goals, Handbook I: The Thi nking-related Domain. In 1959 Bloom spent a year at the Center for Advanced Study in Behavioral Sciences at Stanford University. This year marked a shift in high research and writing, as Bloom began to focus on problems in learning, rather than problems in testing andShow MoreRelatedTeaching And Learning Process Faculty1191 Words   |  5 PagesTo maximize the teaching and learning process faculty must make conscious multiple teaching methods to assist with the development of critical thinking. The use of multiple assessment techniques to monitor and evaluate the learning process support both formative and summative assessment. Evidence-based decisions will dramatically improve the learning outcomes. The American Nurses Association (as cited in Su, 2007) supports the application of the nursing process as the foundation of decision makingRead MoreEssay on The Future of Education693 Words   |  3 Pageswhat type of learning environment will be best suited to meet their needs. Ther e are many different opinions as top what the most effective or appropriate curriculum is for the students. I do not believe there is any one philosophy that can provide the ideal curriculum for each and every student. Just as there are numerous methods of teaching, there are also numerous ways to learn. It is essential that we keep this in mind as we help the students achieve their goals and discover their talents. 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Teaching is a work of art; a dance that is carefully choreographed between teacher and student. Both dancers are aware of the dance they want to perform, yet in order to truly experience the depth and magnitude of the dance, they must break down the steps into perfectly timed moves. The dancers strive to execute theirRead MoreInstructional Programs For Technology Education938 Words   |  4 PagesTo develop meaningful instructional programs for technology education, goals need to be in place to direct the outcomes of curriculum development and teaching. They go beyond everyday teaching objectives; they are directed at long-term learning and pr ogrammatic outcomes. Performance standards measure how much of the content the student is proficient. Opportunity-to-learn standards ensure the learning is student focused, everyone has a right to education and that education should be learner centeredRead MoreA Case Study Of Recruitment And Selection Essay1632 Words   |  7 Pagesaccording to UMUC Policy 150.25 - Academic Dishonesty and Plagiarism https://www.umuc.edu/policies/academicpolicies/aa15025.cfm Southwood School: A Case Study in Recruitment and Selection In an effort to meet the demands of filling the open teaching positions available for next term several new recruitment and selections ideas are recommended. The strategic goal for these changes is to align with recruiting top talent, maintaining top talent within the school, emphasizing internal recruitmentRead MoreIntelligence Testing And Its Impact On The Sector860 Words   |  4 Pagescitizenry rarely associated psychology with any practical applications in the real world. However, the theories in the field have been applied to various sectors for a long time. One specific area is the education sector where psychologists offer advice on policy and sometimes direct that policy. This paper shall look at the application of the theories to the sector including its advantages and disadvantages. It will additionally cover how the application has progressed and its impact on the sector. ManyRead More Social Class and Quality of Education Essay1197 Words   |  5 Pagesclass background deserves the same opportunities as a person from a wealthier background. It is about becoming aware and recognising that there are certain situations where the application of the same rules to unequal groups can sometimes lead to imbalanced results. It is therefore crucial that the government create a curriculum that can empower every student regardless of their social background and that they can easily identify the groups of people that are facing such inequalities. In a time whereRead MoreJob and Study Habit1678 Words   |  7 Pagespractices. Thus, they made the Filipinos memorize and practice these. So, somehow, these Friars seemingly â€Å"taught† them to remember through memorization and acculturation. After the First World War, the Americans came bringing with them the system of teaching and education that Philippine society started to embrace. According to historians, this â€Å"Formal Education† started in the Philippines with the Americans when they institutionalized it. They also brought a â€Å"system-changer† which affected the PhilippineRead MoreStatement Of A Senior Leader1010 Words   |  5 Pagesregard to the above position. Having reviewed the brief and job description I would like to submit a formal application, for your consideration, and attach herewith a completed copy my application form, as an expression of my strong interest in the position. 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Criminal Justice Free Essays

Within modern criminal justice, there is no more permanent and controversial punishment than capital punishment. Throughout this paper, various facets of capital punishment, as well as the criminal justice system will be discussed. To begin this research, it is important to first define capital punishment. We will write a custom essay sample on Criminal Justice or any similar topic only for you Order Now For the purposes herein, capital punishment will be defined as the court-sanctioned killing of a criminal defendant, after that defendant has been convicted through due process of law. While this research emphasizes the modern era of capital punishment, the process as a legally mandated one has been in place since the first written laws emerged from Hammurabi’s Code and various laws that were put forth by ancient Egyptian pharaohs (Morris, 1997). One Opinion on Capital Punishment The controversial nature of capital punishment earns it a fair amount of scrutiny and discussion on the part of researchers. It is for this reason that an opinion on capital punishment is now offered. Because of the irreversible nature of capital punishment once it is imposed, it is essential that capital punishment only be administered in cases where the guilt of the defendant is beyond question, such as a situation where a crime is witnessed by multiple, unimpeachable individuals. This requirement, while quite fair and reasonable, in itself opens up additional issues to be discussed, not the least of which is the issue of what defendants may challenge on appeal. Defendants Challenges on Appeal When American defendants are convicted of a crime in a court of law, there is still an opportunity for the defendant to issue a challenge to the conviction through a formal appeal. Most commonly, appeals will cite errors of law, fact or procedure as a basis for the possible overturning of a verdict (McAllister, et al, 1993). Obviously, in capital punishment cases, the use of the appellate process is extremely valuable when the guilt of an individual is in possible question, as literally, life and death hangs in the balance. This process is aided greatly in the 21st century by technological advancements and new forensic techniques. Given all of the advancements, however, nonscientific suspect identification still has a place in modern criminal justice and is worthy of discussion. Methods of Nonscientific Suspect Identification Aside from the benefits of modern science, criminal justice can likewise still benefit today from nonscientific suspect identification, most commonly eye witness and ear witness testimony (McAllister, et al, 1993). It is through the reliable testimony of what people see and hear that many crimes are solved to this very day. However, as this research concludes, it will be stated and explained that nonscientific suspect identification is only reliable under certain conditions, much like its high-tech counterparts. Conclusion: Most Reliable Method of Nonscientific Suspect Identification Lastly, it is possible to clarify exactly what is the most reliable method of nonscientific suspect identification. As a matter of fact, either visual or audible witnessing of a crime can be the most reliable, within certain conditions. In either case, the reliability of the witness must be rock solid; ideally, multiple reliable witnesses would be best, as is evidenced from secondary research on the topic (McAllister, et al, 1993). In conclusion, what must be understood is, especially in capital punishment cases, testimony must be beyond question, for without solid evidence, the criminal justice system lacks the integrity it needs to protect the public from the worst members of society itself. Bibliography McAllister, H. A. , Dale, R. H. , Bregman, N. J. , McCabe, A. , Cotton, C. R. (1993). When Eyewitnesses Are Also Ear witnesses: Effects on Visual and Voice Identifications. Basic and Applied Social Psychology, 14(2), 161-170. Morris, C. (Ed. ). (1997). Capital Punishment in the United States A Documentary History. Westport, CT: Greenwood Press. How to cite Criminal Justice, Papers Criminal Justice Free Essays Global Crime Analysis Crystal M. Baldwin CJA 394 March 18, 2013 William Kelly Global Crime Analysis Cybercrime has become a major issue in the United States today. One of the major issues is identity theft. We will write a custom essay sample on Criminal Justice or any similar topic only for you Order Now Criminals are taken citizen’s identities and start living as if they are really these individuals. The distressing part about identity theft is that the victim suffers from these types of crimes for years to come. In this paper, I will identify the diverse major global crimes and criminal issues that have a global impact on national and international justice systems and processes. I will compare and contrast the various international criminal justice systems and how these major international crimes and criminal issues will and have been addressed and things that need to change in the criminal justice field to help global crime become more thriving. We have to stick together in this field to make sure that we stay one-step ahead of the criminals so that we that citizen can feel more safe and secure while on the electronic devices. I have listed below some of the major global crimes that our world is facing today and the parts of the country where these horrible crimes are taking place. Diverse nation states handle law-breaking citizens different than we do in the United States of America and this is a huge problem. We have certain laws that we have to go by when dealing with a criminal because even thought they have broken the law they still have laws under the constitution of the United States of America. The FBI and CIA are the head of our Homeland Security and they are the ones that are suppose to protect us from foreign countries but the problem is that they are not communicating with one another so the job is falling through the loops. The CIA wants to take credit for all the work and so does the FBI so this is causing our country to allow cyber crime to reach an all time high. We need to come together in this criminal justice field so that we can catch these illegal lawbreakers and defend a wonderful country of ours. Stephens states â€Å"†¢ drug cartels are spreading violence in Central America, Mexico and the Caribbean. The whole of West Africa is under attack from narco-traffickers, that are buying economic assets as well as political power; †¢ collusion between insurgents and criminal groups threatens the stability of West Asia, the Andes and parts of Africa, fuelling the trade in smuggled weapons, the plunder of natural resources and piracy; †¢ kidnapping is rife from the Sahel to the Andes, while modern slavery (human trafficking) has spread throughout the world; †¢ in so many urban centres, in rich as much as in poor countries, authorities have lost control of the inner cities, to organized gangs and thugs; †¢ the web has been turned into a weapon of mass destruction, enabling cyber-crime, while terrorism – including cyber-terrorism – threatens vital infrastructure and state security† (1996). In conclusion, I have identified the diverse major global crimes and criminal issues that have a global impact on national and international justice systems and proc esses. I compared and contrasted the various international criminal justice systems. I explained how these major international crimes and criminal issues will and have been addressed in the criminal justice field. In this world today, people need to realize that we face a transgression wave that has developed into a safety measures crisis. This has to be taken into account, we have to come together, and it must be congested before it spreads even more terror, dishonesty, violent behavior and deficiency. The supporting will of our states is mightier than the voracity and firepower of unlawful citizens. Stephens states, â€Å"Working together does not mean surrendering sovereignty, it means defending it. So let us enforce the rule of law where uncivil society prevails† (1996). References Stephens, M. 1996. Global Organized Crime. Retrieved from https://www. fas. org/irp/eprint/snyder/globalcrime. htm How to cite Criminal Justice, Essay examples Criminal Justice Free Essays Criminal Justice week 1 paper When you think about criminal justice, the first thing that comes to mind is the word, crime. Many people do not understand the actual definition of crime or its relationship to law. Society usually sees criminal justice as an officer making an arrest, when there is a lot more to it. We will write a custom essay sample on Criminal Justice or any similar topic only for you Order Now Within criminal justice there is a government structure, choice theories, goals and three components that make up the criminal justice process. Many have posed the question of wanting to know if the criminal justice system is actually a system. Using the three components and the process and goals I do believe that it is a system. What is crime? Crime is when a person has created an act or omission against the law. According to â€Å"Merriam-Webster † (2012), â€Å"a grave offense especially against morality. † defines crime. How does this relate the law? Have you heard of the old saying, you cannot have one without the other? Law can be defined as the set of regulations determined by a group of people who decide what is right and what is wrong. When those regulations are broken, it creates a crime. There are two models that help society determine what acts are criminal. The consensus model is a diverse group of people, who come together and decide based on their beliefs. The conflict model, leaves it to those with the higher power. There are different theories on why crimes are committed. One theory would be classical theory, it suggests that crime is committed with individual will. For example; each individual has the will to say they are not going to rob that store or steal that truck. There is a theory that seconds guesses the classical theory and that is the social theory. The social process theory relates to crime being made because those individuals had failure in self direction. For example; if a boy grew up in a home where gang relations were present, that is a failure of self direction because it is leading him to commit the same acts of crime. These two choice theories can have an impact on the components of criminal justice and its structure and process. The government structure applies the criminal justice system and its process components. The government structure includes legislation, judicial and executive branches. According to â€Å"Cliff Notes† (2012), â€Å"Legislatures, both state and federal, define crimes, fix sentences, and provide funding for criminal justice agencies. The judicial side of the government is the ones the over sees the trials of those who are suspected of committing the crime. The executive can apply to the criminal justice system by being the ones that appoint the leaders such as judges. That can help in grand jury and supreme court. These effect the three components of what makes the criminal justice system. The thre e components are the police/law enforcement, courts and corrections. The police and law enforcement are the enforcers, they take care of situations such as booking and warrants. Courts are the ones that submit the preliminary hearing, making sure that the individuals rights are being taken care of. The corrections are those who carry out the sentencing of those convicted. Corrections can be from probation officers to correctional officers for prisons. These three components and what they do are the process of the criminal justice system. Having a strong criminal justice system is important and without any of these, it would not be strong. Goals are a big part of making sure that the criminal justice system stays strong and acts sufficiently. How to cite Criminal Justice, Essay examples Criminal Justice Free Essays As with many chastisements, theories about how police corruption comes about have prospered In many generations. The three theories that are often in evidence in the criminal justice field are the society at large theory, the structural theory and the rotten apple hypothesis. Every one of these theories takes a singular assessment about how police corruption originates and each holds its own right in police work. We will write a custom essay sample on Criminal Justice or any similar topic only for you Order Now The slippery slope in law enforcement is a moral career hypothesis. Where corruption begins with apparently harmless well intentional practices and leads over time.This can happen with individuals or a department in any situation. Basically the slippery slope is what people call crimes for profit. Rationalization shows corrupt routine in police work. The free cup of coffee, or half price meal or discount is something police rely on a little too much. To begin with the slippery slope has a lot to do with social sex. Social sex is about boy and girl attitudes, and how genetics display ethical behaviors. Banks, Scully Shakespeare (2006) noted that genetics have a number of concerns about the development of public understanding of the science involved (p. ). Recently there has been less attention paid to the actual process of public making of ethical evaluations about novel biomedical issues. . Banks, Scully Shakespeare (2006) wrote that they observed an ethical evaluation where they held ten discussions with different groups of people during 2002-2004, in North east England; they discussed prenatal sex selection and medical issues (p. 2). These disscussions were essential to understand relationships with in a police department. The concept of fallacy is the actual argumentation between two or more people.Fallacies are the types of errors that come up in every day discussions. Walton (1995) questioned if fallacy is sustainable to be analyzed for argumentation(p2)? Fallacy is a key objective in the slippery slope for law enforcement officers. Walton (1995) researched that the framework of practical logic as a dialectical art of conversation between two parties who reason together(p. 2). This is exactly what happens with the slippery slope concept, the officer receives a discount. This is clearly analyzed as an error of reasoning in the slippery slope concept.Business managers want police to eat for cheap, because they believe customers want to feel safe while in the restaurant Walton (1995) wrote about refutation meaning reasoning involving the contradictory of a given conclusion(p. 3). I actually have a personal experience to relate to this subject. I previously worked for a restaurant, where police officers, and fire fighters were the main source of business. I asked my boss why we always gave discounts to men and women in law enforcement, he said it was due to the respect that officers deserve.The actual owner has a personal relationship with the North Las Vegas police department, the police liked the food, and as well enjoyed the service. Me as the server I received well tips in return for the discount, and good service. I see nothing wrong with receiving really good tips for the service provided. This is a good example of the slippery slope theory; gratuities are just a way of saying thank you in return for the service that police officers give. Unfortunately, several incidents in the past years have altered society’s perception of police in some communities.The society at large hypothesis is about the roots of corruption with apposed remedies. The practice of incessant settlements from entrepreneurs can be prolonged to more unsmiling crimes. Delattre (2006) noted that When Wilson became superintendent of police of Chicago in 1960, he told the people of the city that â€Å"the same kind of special consideration that they were buying for small amounts, could, by the same logic, be purchased by criminals and crime syndicates for larger amounts†¦. (p. 79).This is a great example that gratuities in some ways can be a bad influence for some police officers. Basically this theory is the result of the actions of a society at large. Another example is citizens receive goods at regular price, and police officers get the discount. It’s not just the discount, theses goods in return can be exchanged to criminals for harsh crimes. On the other hand structural hypothesis is the actual affiliation that holds the hypothesis. Its kind of like a guilty conscience, you receive something, and want to turn it into something more.Delattre (2006) noted that the police loss of faith in mankind generally spawns individual and Departmental corruption. Corruption is what you call a traditional society, and it does not have a negative meaning. Officers do not start out corrupt, but the irregular behavior and the response to such behavior in the police work starts a corruption cycle. The social structure and political traditions of many countries are based on beneficial exchange of rewards for services rendered and cannot survive in its absence.Basically corruption is centrally involved in politics, and politic relate to the slippery slope. The rotten apple hypothesis is poor recruitment of police officers. This includes many officers that are not well suited for the job within the department. Delattre (2006) noted that this rotten apple hypothesis, critics reply ignores socializing influence within departments and is too individualistic, like the analogous free will explanation of criminal behavior(p. 84) One good example of this when criminals get light sentences, that means that they are weak willed.Delattre (2006) wrote according to an old truth, if the bad cannot corrupt the good, it will seek to drive the good out or destroy it(p. 95). The answer to corruption, likely, lies in a combination of all the theories mentioned. Theses three theories alone are not really conclusive, they are all different. . The three theories that are often in evidence in the criminal justice field are the society at large theory, the structural theory and the rotten apple hypothesis. Every one of these theories takes a singular assessment about how police corruption originates and each holds its own right in police work. How to cite Criminal Justice, Papers Criminal Justice Free Essays I put myself in the situation of the investigators in he TV shows and think of what I would actually do. My dad used to work in the department of CSS for the Texas police Department so I have some background knowledge and terminology of what is going on. I frequently asked questions and I felt like I somewhat knew the life of a crime scene investigator. We will write a custom essay sample on Criminal Justice or any similar topic only for you Order Now They get calls in the middle of the night and they have to go out to the scene. Let is a very stressful and traumatizing job. When it comes down to the two shows of First 48 and CSS, they deal with crimes that involve murders and have investigation element. CSS is full of trained investigators trying to examine the evidence. They find the missing pieces that will solve the case. â€Å"A criminal investigator is a person who conducts investigations for criminal cases. This person is responsible for collecting and assessing evidence for a case to pinpoint guilty parties. If you have ever watched an episode of CSS, you have seen criminal Basic Carnally Investigation 2 investigators in action. The ones In the real world do roughly the same work, but they don’t always have dramatic cases to deal with. This explains the Job of a criminal investigator and the Job duties will vary depending on what type of crime there is. When It comes to every crime scene, it goes through steps before It Is considered solved or unsolved. If It Is unsolved, they have tried numerous times to solve the case, but had no leads or no witnesses. The steps are evaluating the case,collecting the evidence,analyzing the forensics, identifying the suspect, if you have a suspect, interrogate him/her, then you bring the case to court for trial and lastly, depending on if the criminal investigators did their Job right justice will be served. Most investigators want to put the suspect in Jail, but that is not always the case. I explain the procedures and process of a crime scene investigator because this is what the the show CSS deals with. Though, CSS is not like Law and Order where they interrogate a suspect, go to trial , and show if the suspect goes to Jail or not. CSS has added drama and it deals more with investigating the actual crime scene. It is a scripted TV show and you can tell some of the scenes are over dramatic and side of the road on a highway. It is about how the team of investigators find out the woman was once a man who underwent a sex change. They investigate and go out figuring out the life of transgender. The way they showed reconstruction of the crime scene is how they would picture the crime in their head. They focused on the evidence in the car and they Basic Criminal Investigation 3 tried to find the fabrics in the car if there was any evidence left behind. They find out who the suspect is, but they do not let the viewers know what happens to the suspect. They have the viewer assume. When they show how the evidence is transferred on to a body part, that is when determination and special effects come into play. They show the victim in the crime lab, and they investigate the possibilities f what may have happened. This episode was more realistic because they found the killer in a reasonable time because the suspect confessed. Usually, they would find out the suspect in the same amount of time, but it was unrealistic. SSL makes up more their unrealistic scenes by doing what actual Crime scene investigators do. Watching an Episode of the First 48, this episode was on 9/7/12 and it was about a scene that occurred in Dallas Texas and two friends were walking in the woods and discover a dead body. Let was near the rail road tracks and they call the police. It was ruing May 5th. The body was burned and it had no arms. It is missing the head and hands. The criminal investigator has experience of 19 years. First 48 is based on real life situations and and it is filmed on site, This show focuses more on catching the criminal and investigating what happened within the first 48 hours. This is more realistic because the time frame is actually a real scenario. There is no determination to it. This is actual real life homicides that happen in different cities. The investigators actually use forensic evidence, and witnesses to find the suspect. Though only says 48 hours, it goes on more than that and could even lead into years. The investigate the body and Basic Criminal Investigation 4 they actually go into the scene. They did not show any crime lab or any special investigating on the body. They focused on more investigating the case and how it happened. Watching both shows there are definitely more differences than there are similarities. When it comes to CSS, they find the body to open up the show rather than scene and then they take the body to the forensic lab. They actually take the time to observe the body and find out possibilities and theories of what could have happened in the lab. That is how they portray the scene by going through what they think had happened. Watching First 48, it actually a whole real life scene. Someone calls the police, they set up a crime scene, and they start to investigate instantly. They take the body to the forensic lab. Both shows are different in a way where CSS actually shows you what they do in the lab, and First 48 does not show you the lab and they focus more on the crime scene. The two shows both have reconstruction crime scene, UT the way CSS does is that they dramatist the scene of the evidence. You can tell that there are unrealistic possibilities in CSS rather than watching First 48 where everything is what would actually happen. Both shows used the proper equipment for the scene. SSL is a lot shorter and the way they find the suspect is unrealistic because they show it in a half an hour time frame rather than an actual 48 hours. SSL leaves you wanting more as well as First 48, but First 48 will always be in favor of real Crime scene investigators because it is documentary based rather and a Hollywood reality TV show. How to cite Criminal Justice, Papers

Fringe Benefit Tax and Capital Gain Tax Sample

Question 1: 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? Answer 1: Fringe Benefit tax are been paid by the employer on the certain benefits provided by him to their employees. The tax on fringe benefit is mostly applied on the non cash benefits which are provided by the company to their staff. The fringe benefit tax is different from the income tax and it would be calculated on the benefits provided. The FBT is taxable on the specified items at the rate of 47% including Medicare levy. FBT is annual tax and taxable on any benefit during the period of 1st April to 31st March. There are certain exclusion on which no FBT is liable to pay the exclusions is: salary wages, superannuation contribution, benefits under employee share schemes. The FBT tax is exempt on certain benefits which are notified by the Australian government the benefits are: Exempt loans Work related expenses Exempt car payment benefits expense Minor benefits having taxable value under $300 Tools and certain equipment expenses related to work Employee relocation expenses Remote area housing. The FBT are been liable on the following item: Car Debt waiver Loan Expense payment Housing Living away from home allowance Airline transport Board Meal entertainment Tax-exempt body entertainment Car parking Property Residual As per the Alan case the we assume that mobile bills covered under salary packaging would be not be chargeable to FBT as such phone is used for the business purpose so it falls under the exclusion category of work related expenses and the cost of mobile phone given of $2000 would not be liable for FBT as it was related to employee employment benefit. The expense initially the employee is liable to pay such amount and if it was paid by the employer than it will fall under the category of expense payment fringe benefits and employer ABC Pty is liable for FBT. So the children school fees of Alan were borne by the employer than such fees if liable for tax. The school fees paid by the employer were GST free so it would be liable for tax as per type 2 of FBT. In the above case the meal was provided by the ABC Pty limited at the end of the year to their employees and partners, we are assuming that such meal was not provided during working hours or for the business or seminar purpose so such entertainment expense would be liable to FBT. Answer to above case: a) The ABC PTY Limited company has provided mobile phones and reimbursed the mobile bill of Alan than such expense payment would not be liable to FBT as the such expense is incurred for the use of business purpose and as per the provision any expense incurred and such benefit given are used for the business purpose than such expense are not liable for FBT. Calculation of FBT: Expense related payment: school fees where GST is free the FBT liability for 31st march is $20000*1.8868 = $37736 FBT liability = $ 37736*47%=17736 (round off) Entertainment benefit provided: dinner provided of $6600 including GST calculation is provided below. FBT taxable value= $6600*1.1 *2.0802*50%=$7551 FBT liability= 7551$*47%=$3549 Total FBT liability was $17736+$3549=$21285. b) The answer given in case A would differ if there are less employees i.e. 5. If the employees would be less than the payment for dinner would automatically reduces which affect on the FBT amount the cost of dinner per employee would be 6600/20=$ 330 per employee so number of employee was 5 so total expense for dinner would be $1650. So FBT amount would be 1650*1.1*2.0802*50%=1888*47%= $887. c) As per the answer given in case A above the FBT is leviable on the meals provided to their employee at the year end and if such dinner if accompanied by the clients than as per the legislation the FBT would be leviable on the part of the benefits provided to the employee and the associates or partners they are not liable to pay FBT n the remaining part of benefit provided to clients. Question 2: Dave 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, Dave 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 also indicated that his taxation return for the year ended 30 June of the previous year shows a net capital loss of $10,000 from the sale of shares. These shares were the only assets he sold in that year. (a) Based on the information above, determine Dave Solomons net capital gain or net capital loss for the year ended 30 June of the current tax year. (b) If Dave has a net capital gain, what does he do with this amount? (c) If Dave has a net capital loss, what does he do with this amount? /p Answer 2: Part a.) Computation Of Capital Gain Tax of Dave Solomon For The Year End 30 June Particulars Amount (in$) Total Amount (in $) Exempt: Proceeds Cost Base Of Home Property - (claiming the main residence i.e. family home exemption as it is exempted under the definition of CGT) Add: @ Proceeds of Painting in the current year 125,000.00 Less: Cost Base of Painting acquired in 1985 after indexation (15000*123.4/71.3)=25960.73 (25,960.73) 150,960.73 Add: Proceeds of Luxury Motor Cruiser in the current year 60,000.00 Less: Cost Base of Luxury Motor Cruiser acquired in 2004 (110,000.00) (50,000.00) Add: Proceeds of Shares 80,000.00 Less: Cost Base (75,000.00) Less: Brokerage On Shares deduction (750.00) Less: Stamp duty on Shares deduction (250.00) 4,000.00 Less: Previous Year Capital Loss Deduction (10,000.00) (10,000.00) Net Capital Gain For The Current Year 94,960.73 @Painting acquired is not considered in the category of collectables as Dave Solomon acquired it for the value less than $500 and also before 16 December 1995. Exceptions and exemptions: Commonly speaking, a capital gain or capital loss on below mentioned is dis-regarded: a) Properties acquired before 20 September 1985 b) Motor vehicles c) Reimbursement received for particular injury d) Selling of main residence (family home) e) A collectable, for example, jewelry, which is acquired for $500 or less f) A private used asset kept mainly for private use or pleasure for own purposes or for associates. If assesse acquired it for more than $10,000, is disregarded for only capital losses. If it is acquired for $10,000 or less, it is disregarded for both capital gains and capital losses. Part b.) Calculating out net capital gain or loss - Once assesse finds out his/her capital gain for each CGT asset, he/she need to find out his/her net capital gain for the year. Net capital gain = Total capital gains for the current year (including those distributed by a managed fund or trust) (Minus) Total capital losses (including any net capital losses from previous years) Generally, CGT is not aseparated tax. The net capital gains forms part of your assessable income in the year the CGT event occurred and is payable as part of assesses income tax assessment for the relevant income year. Because assets are often long term assesse need to take good care of records relating to purchase, conservation and enhancements. This will help not only in finally working out the amount that is subject to Capital Gains Tax but also helps in recollecting the true base costs that has been spent. The amount Mr. Dave has got after selling of the assets can be utilized to contribute funds to his personal superannuation fund. Some records which are specifically needed to keepwhenever a major transaction happens include: a) Interest paid on related loans b) Receipts of purchase c) Records of expenses like legal fees, stamp duty etc. d) Receipts covering land taxes, insurance bills, rates etc. e) Receipts for repairs, maintenance and improvements f) Any market valuations g) Receipts for shares brokerage Part c.) Calculating out net capital gain or loss - Once assesse has find out his/her capital loss for each CGT asset, he/she need to find out his/her net capital loss for the year. Net capital loss = Total capital losses (including any net capital losses from previous years) (Minus) Total capital gains for the year (including those distributed by a managed fund or trust). Assesse cannot deduct his/her net capital loss directly from his/her other incomes, but he/she can carry it forward and deduct it from capital gains in later income years. There is no time limit on how long one can carry forward a net capital loss. One must apply his/her capital losses against his/her capital gains in the order in which he/she made them. They can't choose not to apply capital losses against capital gains if they have them, however, they can choose which capital gains to deduct their losses from. Net losses arising from collectables can only be deducted from capital gains made from respective category of collectables only, and not from other capital gains. References ANON, N.D., Capital Gains Tax on Shares and Units, viewed on 11 January 2014. ANON, N.D., Capital Gains Tax on Home, viewed on 11 January 2014. ANON, N.D., Capital Gains Tax Exemptions, viewed on 11 January 2014. ANON, N.D., Calculating a Capital Loss, viewed on 11 January 2014. ANON, N.D., Calculating and Paying Capital Gains Tax, viewed on 11 January 2014. ANON, N.D., Step By Step Guide to Capital Gains Tax, viewed on 11 January 2014.