Effects Of Nationalism In The French Revolution - 1501 Words

The nationalism is considered as a very powerful force in creating many nations in the world. Nationalism can bring brings people together and feel themselves as belong to one nation. Fundamentally, when people belongs to common culture, language, history and same geographical land, are living together and, they create a nation. According to Otto, Dann, â€Å"nation in the old Latin sense, meant people of the same origin, the most common criteria for a nation were shared a language and history†. In case of France, the nationalism force was very effective and inevitable during the French revolution 1789. It was a great historical event brought many changes in France. Before the revolution, France was controlled by Ancient regime in which common†¦show more content†¦Pre- revolution France was controlled by monarchy system in which all political affaires were solved by king, clergy men and aristocratic people. During that period, Louis XVI (1753- 1793) was a very ambiti ous king of France who spent large amount of money on his luxurious lifestyle. After Louis XVI had come into throne, the financial crisis of country has increased rapidly. Eventually, the King decided to have financial advisor named Charles de Calonne who helped him to solve the financial crisis. According to Calonne, â€Å"the total revenue for 1786 was amount to 475 million livres, but expenditure would probably total 587 million, which mean deficit of total 112 million, nearly one fourth of the total revenue†. To cover the expenditures, there were higher taxes imposed on commoners. The real weight of 1786 taxation was much higher as compared to 1715 crisis and, it was not the major burden for noble people as compared to non- noble’s people. In subsequent years, the economic crisis occurred in France due to bad harvest which impacted the economy remarkably. Consequently, the prices of food were become higher. Albert Goodwin found that â€Å"the average general prices of consumers’ goods in France were 45 per cent higher in the period 1771-89 and 65 per cent higher between 1785 and 1789 than they had been between 1726 and 1741.† The tradition land system of ancient France mà ©tayage was very discriminated among commonShow MoreRelatedThe Impact Of Nationalism1325 Words   |  6 Pages Nationalism is a sense of putting one’s country before themselves and everything else due to common cultures, languages and other customs. It has been a part of the way modern history has been shaped since the late 18th century with Napoleon, all the way to present day. As one historian wrote, Nationalism is a â€Å"Political outlook†¦that a nation is composed of people who are joined together by the bonds of a common language†¦customs, culture, and history† (9/13/17). Nationalism has shaped the historyRead More The French Revolution and the Concept of Nation and Liberty Essay914 Words   |  4 PagesThe French revolution occurred between the years 1789 and 1799 and it was characterized by a period of radical political and social upheavals, whose impacts were felt both in France and the entire continent of Europe. Groups such as the political activists, pe asants in the country side and the masses on the streets continually led a sustained assault against what had become the aristocratic and religious privileges orchestrated by the ruling monarchy. It is argued in some quarters that the FrenchRead MoreNationalism and War Essay1087 Words   |  5 PagesNationalism and War Does nationalism have a relationship with the causes of the wars between 1792 and 1914? This can be disputed through the events of the French Revolution, the Napoleonic Wars, the unification struggles of Germany and Italy in the late 1800’s, the Alliance systems of the late 1800’s and the assassination of the Austrian archduke before the outbreak of World War 1. During the French Revolution in 1792, an effort was made to remove Austrian presence from French lands. ThisRead MoreThe French Revolution Essay590 Words   |  3 PagesThe French Revolution The French Revolution last from 1789 to 1799. This war had many causes that began the revolution. Its causes ranged from the American Revolution, the economic crisis in France, social injustices to the immediate causes like the fall of Bastille, the Convening of he Estate-General, and the Great Fear. As a result of this revolution there many effects , immediate and long term. The immediate effects were the declaration of rights of man, abolishing of olds reign, executionRead MoreFrench Revolution754 Words   |  4 PagesFrench Revolution The French Revolution last from 1789 to 1799. This war had many causes that began the revolution. Its causes ranged from the American Revolution, the economic crisis in France, social injustices to the immediate causes like the fall of Bastille, the Convening of he Estate-General, and the Great Fear. As a result of this revolution there many effects , immediate and long term. The immediate effects were the declaration of rights of man, abolishing of olds reign, execution of kingRead MoreImpact Of Nationalism On European Populations925 Words   |  4 Pagesraw pressure exerted by nationalism on the course of history. This evolving dialectic was able to change the very political, social, and economic landscape of Europe. It was able to topple centuries old social and political paradigms while simultaneously building new hierarchies. Moreover, nationalism was able to adapt to changing economic conditions as the European continent adjusted to ever changing technology and new methods of production. As a consequence, nationalism created new political systemsRead MoreThe World War II And The Nazi Party Of Germany Essay1184 Words   |  5 Pagesto Webster (2014), nationalism means showing complete support and faithfulness towards a nation, even though showing nationalism intend to go against other nations. Miscevic (2001) describes the word nationalism in two marvelous ideas. First, it is the way the elements of a country are though tful and mindful as for their country’s identity. Second, it is the act of the elements of a country that is made while finding to succeed reaching and continuing their own choice. Nationalism can be illustratedRead MoreCauses of the French Revolution Essay1464 Words   |  6 PagesCauses of the French Revolution The French Revolution happened in France around the period 1789-92 (although these dates are disputed by historians), and resulted in the overthrow of the French monarchy and the Ancien Rà ©gime (the system of government). The monarchy in France had been established for many centuries, and the causes of the Revolution were deeply-rooted, including the problems with the Ancien Rà ©gime, the growth of nationalism, the influence of philosophers, and the example ofRead MoreThe Impact Of Maurice Richard As A French Canadian1279 Words   |  6 Pagesextends beyond hockey, especially for French Canadians in Quebec. As French-English relations in the province and in the National Hockey League were strained during the 1950s and 1960s, French Canadians looked to Richard as a culturally significant figure. While Maurice Richard himself would say that he was simply a hockey player, his effect on French Canadians impacted politics and culture in Quebec. This essay will argue that Maurice Rich ard’s identity as a French Canadian was in constant struggleRead MoreNationalism : Issues And Achievements1217 Words   |  5 PagesDerek Proto Nationalism: Issues and Achievements Djibouti To embark on Djiboutian nationalism, we must start with that of the nationalism of Somalia and Ethiopia, since Djibouti is now an enclave within these two large countries. Somali political consciousness and aspirations for a national united front began when Italy invaded Ethiopia in October of 1935, but internal conflicts are creating turmoil, which encompass contemporary politics in Djibouti. As with any post-colonial

Effects Of Anxiety And Depression On Transgendered People

I have chosen to discuss the effects of anxiety and depression on transgendered people. For this paper I am using Transgender to mean: â€Å" a term used to describe people whose gender identity differs from the sex the doctor marked on their birth certificate.† (Gladd.org) What inspired me to research this social issue is with modern media individuals such as Caitlyn Jenner and television shows such as Orange is the New Black; we are learning more about Transgender. Another inspiration came from my internship. My current internship is working with True Colors, which offers sexual minority and family services. I have already been in contact with someone who is transgendered during my time as an intern. She has talked to me about some of the issues she faces as a Trans woman such as finding a university that will accept her as a woman. I wanted to learn more about Trans-people and discovered many people who are trans tend to suffer from depression, anxiety or both. There have been some studies done that show there is a greater chance that someone who is transgendered will have a higher chance of developing one of the disorders I have mentioned. The first article I located was titled: Social Support, Trans Community Connectedness, and Mental Health Symptoms Among Transgender and Gender Nonconforming Adults. The Article focuses on how people who are in the trans and non-gender conforming community are subjected to Transphobia and Discrimination, and because of thisShow MoreRelatedRelationship Between Depression And Anxiety980 Words   |  4 Pagesrelationship between depression and anxiety in transgender people. For this paper I am using Transgender to mean: â€Å" a term used to describe people whose gender identity differs from the sex the doctor marked on their birth certificate.† (Gladd.org) The reason I chose this social issue is with modern media with individuals such as Caitlyn Jenner and shows like Orange is the New Black; we are learning more about Transgender. I wanted to learn more about Trans-people and discovered many people who are transRead MoreReparative Therapy1176 Words   |  5 Pages or transgendered, people like what they like. In some cases, many people believe that they are born with certain urges that attract them to either the same or maybe even the opposite sex. The number one question that has been asked in today’s society is that if using reparative therapy is okay. Although many people believe in using this therapy, they should steer away from practicing it because it is unethical, there is no proven cure, and it often leads to an increased number of depression andRead MoreLgbt Rights : Transgender Rights1480 Words   |  6 PagesTransgender Rights Cassidy Howell No one wants to feel like they do not belong or like they are not cared for. Transgender people are just like everyone else and deserve to be treated equally to cisgendered people, or people who identify as the gender they were given at birth. According to Sam Killerman, being transgendered means living as a member of a gender other than that expected based on sex assigned at birth. This definition is extremely important because a transgender person is still aRead MoreGender Is Not As Cut And Dry As You Might Think809 Words   |  4 Pagesa person perceives their gender to be. What is expressed outwardly is not always a reflection of what is felt internally. For instance referring to a non-transgendered woman whom dresses masculine as Sir can feel as incorrect as referring to her as a horse or a cow. Although; in some cases the woman that is dressed masculine is transgendered and identifies with the male pronoun. That scenario would relate more to gender Identity. Gender Identit y goes much deeper and is more involved than genderRead MoreGay, Lesbian, Bisexual And Transgendered Youth ( Lgbt )1610 Words   |  7 PagesThe purpose of this paper is to address various types of discrimination among lesbian, gay, bisexual and transgendered youth (LGBT). This research will identify the different types of discrimination that affect LGBT students, grades 9 through 12, and the mental health impacts discrimination has on LGBT youth. The data provided is from a school-based, empirical survey conducted in 2009 by Joanna Almeida, Renee M. Johnson, Heather L. Corliss, Beth E. Molnar and Deborah Azrael. Their survey measuredRead MoreAttention Deficit Hyperactivity Disorder And Depression1705 Words   |  7 Pagesworkers might help people find homes, or temporary shelters, while others help families deal with the effects of abuse such as sexual and physical. Other workers might deal with families that are being affected by a health disorder such as mental illness. Mental illness affects people of all ages. It does not discriminate against age, race, economic status or sex; anyone can be affected. Mental disorders range from Attention Deficit Hyperactivity Disorder to Depression. People with a mental disorderRead MoreBullying And Its Effect On Students s Physical And Emotional Safety At School854 Words   |  4 PagesBullying in schools is one of the most common social issues associated with education in the United States. This issue has no particular specification for who is a target, no limit on how it is rendered and it can have an effect on student’s physical and emotional safety at school. In addition to physical and emotional upset, bullying can also negatively impact the student’s ability to focus on, understand and retain the information being taught in classes. As research shows approximately 28%, roughlyRead MoreThe Issue Of Transgender People Essay1509 Words   |  7 Pagesgroup of people has problems, but some have m ore or less, bigger or smaller problems it depends on the group. Transgender people are a group that has a bit more problems than some. Their biggest five problems being, their risk of being victims of homicide and suicide, Gender dysphoria, False information, People trying to act smarter than they are, and discrimination. These are the biggest problems for transgender people in general because they effect the most trans people and the effect trans peopleRead MoreEssay on The Mental Health of Individuals in the LGBT community3244 Words   |  13 Pages(lesbian, gay, bisexual, transgendered) community is something that is a serious problem. For most of the history of the United States and many different parts of the world LGBT people faced much persecution and in some cases even death. This constant fear of discovery and the pressure that one feels on oneself when â€Å"in the closet† can lead to major mental distress. Research has shown that people who identify as LGBT are t wice as likely to develop lifetime mood and anxiety disorders (Bostwick 468)Read MoreThe Impact Of Social Media On Interpersonal Communication1545 Words   |  7 Pages Introduction Technology has changed the way people communicate. People are now easily accessible, wherever they are, quite literally in the palm of their hand. 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Conservative Party free essay sample

Margaret Thatcher became leader of the Conservative Party and began to steer it towards what many have dubbed OThatcherismO. Margaret Thatcher believed in radical change, individuality, and a strong Government that enforces the law, rather than interfering in the economy. She was also opposed to the welfare state. In many ways, her ideology was broadly similar to classical liberalism, and many theorists see her ideology as neo-liberalism. Under her rule, the Conservatives were no longer truly conservative, as conservatives are usually opposed to too much individualism and liberty, and definitely do not want radical change. However, in terms of morality they remained staunchly conservative, believing strongly in the family and in law and order. It can be said then that the Conservative Party had become economically liberal but morally conservative. The Modern Conservative Party This Classical liberal ideology is still prevalent in todayOs Conservative Party. Consecutive leaders after Thatcher have all stayed relatively true to her reforms of the party and its ideology, believing in economic classical liberalism. However, in recent times they have struggled to get their message across as supposedly they are liberals, and yet are often against homosexuality, drugs and immigration-ideas which are much more right wing and against the very principles of Liberalism. This has led to a decline in their support, as people do not know what ideology the Conservatives are trying to represent, as some of their ideas seem to conflict with each other. In this way, it could be said that the Conservative Party do not reflect a specific ideology because they are often seen as a confusing amalgamation of several with no real, specific ideological status. It would be wrong to describe them as a conservative party, as they are in favour of change, but it would also be wrong to label them as a classical liberal party as they are essentially opposed to too much freedom of the individual. Recent Developments in the Conservative Party Under their new leader, David Cameron, the Conservatives seem to have moved more right wing. Some of their main policies include creating more law and order, cracking down on immigration by bringing in Border police, and stopping people claiming too many welfare benefits if they are able to work. All of these policies are much less liberal and more conservative, showing that perhaps the Conservative Party are shifting to the right under David Cameron. However, it is still laden with neo-liberalist views, such as increasing choice and opportunities for the individual and cuts in Government spending. Therefore, it cannot truly be said that the Conservative Party follow a conservative ideology, nor do they follow a liberal ideology. They are an interesting mixture of neo-liberal economic policies, combined with moral and social conservatism. This makes them hard to place on any political spectrum, and thus it cannot be said that they really reflect any specific ideology. OOldO Labour Prior to Tony BlairOs electoral success of 1997, the Labour Party were torn by ideological strife, with two main factions emerging. On the one side were the socialists, who wanted to turn Labour into a fully-fledged socialist party, while others, the Social Democrats, who wanted to move the party into the centre ground. The main problem was that this ideological strife made the party seem weak and resulted in a lot of election failures. The Labour Party did not really have an ideological stance at this time, with some leaders favouring socialism, while others favouring a social democrat approach. The main problem was that this haphazard ideology and constant struggle for power made the party seem virtually unelectable to the populace. Many argued that the Labour Party talked like socialists, but acted like social democrats, and after many of these unhappy social democrats left to form the SDP in 1981, it became clear that the Labour Party had to break away from socialism and carve out for themselves a strong ideological stance. New Labour Neil Kinnock began the transition from old to new Labour by destroying the power of the radical socialist elements of the party, although neither he nor his successor, John Smith, reaped the rewards of their modernisation of the party. The next leader, Tony Blair, completed the transition. He decisively got rid of clause IV of the Labour pledges, which meant that Labour no longer had a commitment to nationalisation of industry-almost all elements of the old socialist Labour Party had now gone. It was left to Tony Blair to create the OThird WayO, which was the name of Tony Blair and his supporterOs new ideology for the party. On closer inspection, this OideologyO is not really one at all, as it has no specific view on human nature or society. BlairOs main policies were a private/public mix for industry as well as believing that employment is a greater evil than inflation-opposing the traditional Labour PartyOs views. In fact, it can be said that Tony BlairOs third way is nothing more than a mixture between neo-liberalism and social democracy with a different label. Tony Blair has admitted to being a supporter of Margaret Thatcher, and so it could be argued that OThatcherismO is still prevalent in Government, even though it is the Labour Party that are in power! However, the fact that the OThird WayO is not really an ideology, and also that Tony Blair refuses to admit what ideology he truly believes in, shows that contemporary parties are often reluctant to follow a specific ideology, perhaps because of the stigma attached to them, and also because of the many ideological changes that have occurred within the parties over the years. If Tony Blair was to admit, for example, that he is a Social Democrat, this would put him in the same category as OoldO Labour, thus ruining any claims of his party being a OnewO Labour. Modern Labour Party Under the leadership of Gordon Brown, the Labour Party has abandoned its ONew LabourO title, fuelling the idea that it was merely a ploy to win votes by showing the party has being something different, when really it was very similar to Thatcherism. It also seems that Gordon Brown is much more of a social democrat than Tony Blair, which is shown by his cabinetOs reluctance to nationalise the troubled bank Northern Rock. Clearly, the Labour Party can be described as a social democratic or even neo-liberal party in contemporary politics. This is, in fact, broadly similar to the Conservative partyOs neo-liberalism, although not so extreme. It could then, be argued that there is a new liberal consensus, with both of the major parties generally agreeing in terms of ideology. This could almost make speaking of the major parties in terms of ideology as negligible because they both broadly agree in most areas, with only differences in specific policies and image being the deciding factors at elections. Liberal Democrats In terms of ideology, the Liberal democrats have probably been the most consistent for most of the late-20th  Century. They have stayed new liberal, meaning that the merger between them and the Social Democrat Party was an easy transition. They have definitely stuck to their ideological principles much more so than the other two main parties, although this has not led to much electoral success. This is in contrast to the other two parties, who have been inconsistent and unclear on their ideology but have had much electoral success. This is mostly down to the flaws in the First-Past-The-Post system in its discrimination of third parties. The Liberal Democrats are the only party whose ideology is relatively clear; in fact, it is quite obvious, seeing as it is the name of the party! Conversely, the Conservative Party are only really conservative in name, and the Labour Party  are  no longer socialist and no longer really represent the working class. The differences between all three parties are marginal, with the Conservatives focusing mostly on law and order, the  LibDems  focusing on the Environment and individual freedoms, and the Labour Party focusing on public/private mix in terms of industry. Conclusion Overall then, neither of the two major political parties are particularly ideological. The Conservative Party still follow the neo-liberalism of Thatcher quite closely, although in terms of morals they are much more conservative, making them difficult to place on the political spectrum. Conversely, the Labour Party follow the OThird WayO, and explaining this in terms of ideology is also difficult. It is best described as social democracy, although many could argue that it is bordering on neo-liberalism. The Liberal Democrats have been most consistent, following a new liberal ideology. However, neither of the two main parties completely  reflectspecific ideologies, because most of their policies are a mixture of several different ones. Ideology is present in political parties, but it is usually discussed in terms of policy rather than specific ideologies. On the topic of Political Ideology (Heywood 2003, p. 5) states: ‘Ideology’ is consider a particular type of political thought, distinct from, say, political science or political philosophy. Ideology is a set of views and ideas that provides the theoretical basis to organize and rule community life, establish values, habits and perspectives. It demands the certain methods to be used for solving different social problems. As (MacKenzie, et al. 1994, p. 1) have noted, ideology provides both an account of existing social and political relations and blueprint of how these relation ought to be organized. Beyond this gener al definition, however, the concept of ideology is notoriously difficult to get to grips with.

Attitudes Avoidance In The United Kingdom - Myassignmenthelp.Com

Question: Discuss About The Attitudes Avoidance In The United Kingdom? Answer: Introducation Among the above mentioned law sections, section 108-20 of the ITAA 1997 shows that loss of $1000 that is incurred during the deal that took place i.e., the sale of home sound system cannot be approved to be considered as set off, this law mainly states that no losses can be considered that is incurred from the disposal of used assets. The law section 108-10 of the ITAA 1997, states that losses incurred cannot be set off that is associated with the common gains in the shape of sales of shares (Van der Velde, 2014). The offset can also be considered according to law section 108-10 of ITTA 1997. In this case Eric has gained profit from disposed assets and this cannot be considered as current year capital. Here Erics gain proportion amounts to $15000. Thus the main point here is, Eric cannot offset losses since he obtained profit from the disposal of assets Issue that highlights in this case is mainly concerned with the ascertainment of FBT and this is in accordance with the Taxation Ruling of TR 93/6. Thus the law that is applicable here is the Taxation ruling of TR 93/6. Computation of Fringe Benefit Tax Law section under taxation rulings of TR 93/6 states that economic institutions make strategies for offsetting the account that is related to loan activities and these strategies undertaken are often refereed as interest offset agreement. Here the products are restructured for offsetting the interest that is owned by the clients. For this reason account holders are not liable to pay any amount for the use of income tax with respect to profit earned from the account. Now according to the taxation rulings of TR 93/6, if the bank discharges then Brian will not be liable to pay income tax that is related to refunding interest on loan. Thus it can be concluded that, Brian will not be eligible to pay income tax liability if he is restricted from paying interest by the bank (Arcand and Tranchant, 2012). Here in this case it can be observed that Jack and Jill are the co owners of a rental property and both are liable for the provision of loss that is incurred from the rental property. Here in this case the law sections which are applicable are F.C. of T. v McDonald(1987), Taxation rulings of TR 93/32 and Section 51 of the ITAA 1997. Now if the application of each law section is considered then it can be observed that: The case of F.C. of T. v McDonald(1987) 18 ATR 957 application shows that the taxpayers wife and he officially own rental property. The two owners agreed to establish agreement that shows that the net profit that is obtained from the rental property will distributed as 25 percent to McDonald and 75 percent to Mrs McDonald. This figures are agreed according to net profit but from the loss perspective it will be only borne by Mr McDonald (Pavlisko and Sporn, 2014). The taxation ruling of TR 93/32 shows the ground which points the division of net income or loss that is generated from leasing the property that is owned by the co owners. The law section here mainly shows the assessment of taxable position of the co-owners who are accountable for their actions. The case that is referred to Jack and Jill shows the assessment of taxable position for the rental property. Jack here is entitled for 10 percent of the property while Jill is entitled for 90 percent of the property (Sanders, 2014). Now the taxation rulings of TR 92/32 shows that co-ownership of rental property is known as one partnership for collecting income tax and this cannot be considered as one partnership under the general law except the ownership accounts of any business practice, here the co ownership is considered as partnership as this can fulfil purpose of income tax. The loss of earning from rental property is thus managed through the ownership of property as well as from the distribution of profits and losses. This case mainly shows that co-ownership of rental property includes income tax purpose and this cannot be considered as partnership (Wishlade, 2015). Finally the taxation ruling of TR 92/32 shows that co-owners of the rental property usually not considered partners. In this case the partnership agreement is either in the shape of writing or oral form that does not include its effect on the shared value of income or loss from the property. Therefore, Co-owners Jack and Jill will hold the property as the joint renters. Thus conclusion drawn from the above case shows that, both Jack and Jill need to distribute the loss from property equally and joint ownership does not account as partnership business (Wishlade, 2015). IRC v Duke of Westminster[1936] AC 1 is used in the case of tax avoidance. One principle recognized in this aspect states that each individual is authorized to order his affairs for allowing the taxation which is made in fitting Act. Although this cannot be considered because this ruling was attractive to others who are looking for avoiding tax with respect to laws complex design and these are undermined by the subsequent cases where the courts have looked on the overall effect. An example if cited then it can be observed that court in the upcoming stages is provisional and thus was adopted under the WTRamsay v. IRC principle. This case here shows that transaction has been determined earlier and this is served not in the form of commercial use. The ideal rule was to impose tax for expanding the deal a total fact (Sceales, 2015). Currently, this principle within Australia states that if an individual is able to make this result protected, then the Inland Revenue will be of their scheme and it is not compulsory to pay any augmented sum of tax. Further, it is understood that this feature allows individuals and corporations for designing the financial agreements with respect to their fixed objectives of decreasing the tax liabilities that is upon their structures of laws (Bloom, 2015). Here the issue is concerned with the estimation of income that is derived from the sale of felled timber under subsection 6 (1) of the Income Tax Assessment Act 1936. Beside this law section, McCauley v.The Federal Commissioner of Taxationruling is also applied in this current case. Here in this case it is found that Bill owns a land where there are several pine trees. Here Bill intended to utilize the land for grazing sheep and Bill wanted to clear his intentions with a clear view. Bill then discovered a company that agreed to pay him $1000 for every 100 meters of timber. The taxation ruling that is related here is 95/6, states that income tax generating from the performance of production and forestry. The ruling here offers the boundary which shows the takings that is derived from the sale of timber. This characteristic shows measurable income which shows that tax payers are indulged into the activities of forestry industry. Now according to subsection 6 (1) of the Income Tax Assessment Act 1936, here the tax payers are indulged into the activities of forest thus it can be known as the prime creator (Atkinson, 2012). The subsection 6 (1), the Income Tax Assessment Act 1936, shows major production is defined as the trees that crop up within agricultural land is required for felling forest. The case study thus shows that, Bill is regarded as the primary producer because he has involved into the processes of primary production subsection 6 (1) of the Income Tax Assessment Act 1936. The forest operation thus mainly includes felling of trees in a forest although the tax payers are not concerned about the planted trees (Bevacqua, 2015). Bill here although the owner of land but he did not planted the trees, yet the whole amount of takings is owned by Bill from the sale of felled timber thus includes measurable earning .Thus inspite of these facts, the sales combines either full or part of assets of a business, the trees considered are taken as measurable income of the tax payers under subsection 6 (1) of the Income Tax Assessment Act 1936. In the mentioned case, if the tax payer pays a lump sum of $50,000 by surrendering the right to the organization for removing the required amount of timber, then the amount accepted will be considered as Royalties. In agreement with the section 26 (f) shows receipt of royalties that is received from the tax payer. Hence Bill is not allowed to carry out operations in forest. This is mainly due to the reason Bill did not planted the trees. Under McCauley v.The Federal Commissioner of Taxationit is shown that payments obtained from the grantor are under the right of doing so (OKMARK, 2014). Thus the sum received by Bill as royalty combines measurable income under section 26 (f). Thus it can be concluded that income accepted from the cutting of timber will be considered as taxable earnings under subsection 6 (1) of the ITAA 1997. References Arcand, J.L. and Tranchant, J.P., 2012. Institutions, Mobilisation and Rebellion in Post-Colonial Societies. Atkinson, C., 2012. General anti-avoidance rules: Exploring the balance between the taxpayer's need for certainty and the government's need to prevent tax avoidance.J. Austl. Tax'n,14, p.1. Bevacqua, J., 2015. ATO accountability and taxpayer fairness: An assessment of the proposal to split the Australian taxation office.UNSWLJ,38, p.995. Bloom, D., 2015. Tax avoidance-a view from the dark side.Melb. UL Rev.,39, p.950. OKMARK, L., 2014. " You Can't Handle the Truth"... Well, the States That Is: The Legality of State-Imposed Transfer Taxes on Fannie Mae, Freddie Mac, and the Federal Housing Finance Agency.N. ILL. UL REV. ONLINE J.,5, pp.91-91. Pavlisko, E.N. and Sporn, T.A., 2014. Mesothelioma. InPathology of asbestos-associated diseases(pp. 81-140). Springer Berlin Heidelberg. Sanders, A.K. ed., 2014.The principle of national treatment in international economic law: trade, investment and intellectual property. Edward Elgar Publishing. Sceales, R.W.F., 2015.A review of the trend in the judicial interpretation, and judicial attitudes towards tax avoidance in the United Kingdom, Australia and South Africa, with reference to the" declaratory" and" choice" theories of jurisprudence(Doctoral dissertation). Van der Velde, J., 2014. Debt forgiveness-Is it really that scary?.Taxation in Australia,48(11), p.643. Wishlade, F., 2015. Recent Developments in Competition Policy and Regional Aid:: Adjusting to a'New Normal'.