Monday, December 30, 2019

A Western Hero in Shane Essay - 838 Words

A Western Hero in Shane The western genre plays an important part in the mythologising of American history. The way the western genre and particularly the western hero are put across in such films as Shane, are most likely not how real life in the 1880s was. In Shane the hero arrived on horseback, he was confident, handsome and managed to charm the female character, Marion, almost immediately. Typically, throughout the film the mysterious gunslinger was wearing a cowboy hat and a holster around his waist. His clean-cut, masculine looks give an initial impression that Shane was to be the protagonist of the story. In reality, 1880s men were likely to be sexist or cruel, however this is not†¦show more content†¦The next shot is from long distance showing him riding across the plain. The distance of which the shot is taken suggests his isolation and also gives the impression that he has been travelling for a long time, and equally, has a long way yet to go. Also a distant shot, we see the figure riding along side the lake facing the familys house. In the foreground is a Deer whose antlers frame the figure perfectly. The shot looks almost picturesque as Joey watches Shane through the Deers antlers. Shane arrives at the familys log cabin, still on horseback; he talks with the family. The shot is a close up of Shane, however the difference in levels appears to give Shane authority over them, which is how he is perceived throughout the film. He smiles at Joey and compliments him on his attentiveness, You were watching me down the trail quite a spell, werent ya?...Yknowà ¢Ã¢â€š ¬Ã‚ ¦I like a man who watches things going on around, means hell make his mark someday. This is the moment we first recognise that Shane has an able way with children and from here he builds a good friendship with Joey. Similar to the last, the next is a low angle shot looking up at Shane, giving him the higher status in this scene. This time attention is drawn to the clouds behind, which makes him appear almostShow MoreRelatedEssay on Heroes in Western Film1555 Words   |  7 PagesHeroes in Western Film In the genre of western films, the hero plays a key role. Humanity portrays civilization overcoming the hostile country (Miller 66). In many films the American civil war is over, and people have turned their attention to more constructive pursuits. Battling nature to progress Americas future, rather than each other. In between this wild country, fraught with danger and corruption lies the role of the hero. A hero is an individual with exceptional skills and through hisRead MoreFilm Review: Shane995 Words   |  4 PagesGeorge Stevens 1953 film Shane is notable for a number of reasons, from its grand cinematography to its ambiguous ending, but perhaps the most striking thing about the film is its treatment of violence. In particular, the film uses the story of the mysterious gunfighter Shane to chart the gradual irrelevance of this kind of violence in the aftermath of the Civil War, and in some ways one can imagine that the film itself is attempting to recover from the violence of Wo rld War II. By examining someRead MoreYou Will Meet a Stranger588 Words   |  2 PagesIn the beginning, we meet a stranger, wearing buckskin leather and caring a revolver, by the name of Shane. He rides into a valley that hasn’t yet been fully settled, a short time after the Homestead Act was set into play after 1861. This gives us a first look at our professional hero, no matter what his history, hes apparently skilled in all aspects shown in t he movie. Somehow, he is brought into a dispute between the homesteaders and a ruthless cattle baron by the name of Rufus, who wants toRead More Science Fiction, Melodrama and Western Intersect in David Lynch’s Dune2925 Words   |  12 PagesScience Fiction, Melodrama and Western Intersect in David Lynch’s Dune A genre is a grouping of works, in this context a grouping of films, that are somehow similar or related in content or style. Genres are not strictly uniform over a period of time and do allow for growth and adaptation of their definitive characteristics. As the film industry has developed through the past century, various genres of films have emerged and are still evolving. Aspects of genres have been redefined and intermingledRead MoreThe Western Genre: An Analysis of its History and Rise and Fall as a Genre1403 Words   |  6 Pages The Classic Western genre is dead. Western films created now are not considered Classic Western, but are instead categorized in the Post-Western form. This happened because the overuse of filmic codes in the Western genre eventually led to predictability in the films. These â€Å"genre film cycles† occur because of the overuse of predictability. Film cycles are when a genre and its conventions become overused to the point of death to that specific genre. For example, if the film The Good, The Bad, andRead MoreThe American Old West: Myth Versus Reality2901 Words   |  12 PagesRay Miss Dae Selcer ELA III 22 December, 2011 The American Old West: Myth versus Reality Western, a genre of short stories that are set in the American west, primarily in the late of the 19th century (â€Å"Western† 598), and still being told until today by films, televisions, radio, and other art works. The major of moving to the west was because of the Homestead Act, 1862 (â€Å"U.S. Statues at Large† 392) which would give lands to people who stayed there for five years. This lead toRead MoreAnalysis Of The Poem Django Unchained 1313 Words   |  6 Pages and immigrants of varying origins. As such, modern westerns have chosen this aspect as a point of subversions with examples such as Blazing Saddles (1974), Django Unchained (2012), and The Magnificent Seven (2016). Blazing Saddles serves as a merging of the Ranch and Marshal narratives and is ostensibly meant to shed light on the absurdity of racism but also manages to provide a scathing critique of a common archetype of the Classical Western: the Rancher. â€Å"These are people of the land,â₠¬  says GeneRead MoreEssay on Western Movies Since 19602820 Words   |  12 Pagesnumber of quality Westerns being made . . . and since there seems to be a ten-year cycle in Western movie making, Id say well see more in about 1982.quot; 1 In 1982 only two Westerns were released, and neither was exactly a major success. Barbarosa, starring Willie Nelson, drew some respectable reviews–and some very damaging ones–but nobody went to see the film. The Ballad of Gregorio Cortez appeared first on PBS television, then later went into general release. Today the Western seems to be deaderRead MoreThe Wild West Of America2178 Words   |  9 Pageshistory and then in popular culture. Where it turns into music, dance, movies, tv shows, and cultures. For two centuries the Wild West was molded into the american’s culture that transpire in popular entertainment. David â€Å"Davy† Crockett the american folk hero, frontiersman, soldier, and politician, or what he is popular known as â€Å"King of the Wild Frontier†. Crockett’s legendary stories was told all over, from his legendary coonskin cap, his talent of shooting his trusty rifle at 40 yards and splittingRead MoreSurviving The Wars : Binary Disintegrations Of Homosociality And Homosexuality3237 Words   |  13 Pages(Goldie 135). By undermining masculine roles, Taffler threatens the implicit objective of the Great War: an exercise of patriarchal power through national dominance, one that is inherently male. Robert â€Å"seems †¦ confused by the ever reversing roles of hero/enemy, top/bottom, passive/active, viewer/viewed, penetrated/penetrator, feminine/masculine†, that defy traditional notions of dominant military homosociality (Rhodes 42). Thus, homosexuality is marked as perverse, the â€Å"other†, that destroys masculinity

Sunday, December 22, 2019

Comparing the Salem Witch Trials and McCarthyism in...

The Salem witch trials and the story of Joseph McCarthy are very similar; they both accused innocent people of doing things that were â€Å"bad† at the time. The Salem Witch trials were persecutions of men and woman on account of performing witchcraft. Two girls accused a woman of doing witchcraft and then the accusations continued, people accused other people to relieve their own punishment in a last ditch effort to save their lives, but it was in vein. After the witch trials were over â€Å"19 had been killed and an elderly man pressed to death under heavy stones†(Linder). â€Å"Some accused of witch craft were burned at the stake all in the name of justice†(Brown). Others were finally let out of jail after being in imprisonment for months at a time.†¦show more content†¦Ã¢â‚¬Å"Arthur Miller made the play called â€Å"The Crucible† during the 1950’s as a response to McCarthyism and the U.S. Governments blacklisted people.†(Blakesley ). Miller was then question and accused of â€Å"Contempt of Congress† for not identifying people that were at meetings he attended. McCarthyism and The Salem Witch Craft Trials have been two very wrong things that have happened in the history of the United States for a lot of reasons. First off they both wrongfully accused innocent people of performing not accepted actions of those times. In America you have a right of free will and in both cases they were denied this right just because of someone else’s opinion. In both cases of the Salem Witch Craft Trials and McCarthyism people were being accused of acts with little evidence. People pointed fingers at others so they wouldn’t get blamed for anything, so there was a scare factor taking place. Large groups of people supported these acts maybe because of a get on board everyone’s doing it theme, and if you disagreed you were considered a witch or a communist. Our country supported McCarthy until later we soon regretted it. During the 1940’s and 1950’s communism was a scare in the U.S. so McCarthy capitalized on the subject and said two hundred card carrying communist were in the U.S(PBS). With the Salem Trials people capitalized on the scare of witches and everyone starting accusing the â€Å"weird† people. Accusations weather true or false canShow MoreRelatedThe Crucible By Arthur Miller Essay1646 Words   |  7 Pagesnever actually referenced it in the play. Although Arthur Miller’s The Crucible is set in the late 1600s, it offers a fine example of allegory of McCarthyism in the 1950s. During the late 1600s in Salem, Massachusetts, people are experiencing a somewhat mass hysteria as the witch trials occur. The main plot of the play revolves around a group of people in Salem. In begins with Abigail Williams and other girls being questioned about practicing witchcraft when a young Betty Parris is found motionless andRead MoreEssay on Joseph McCarthy and the Red Scare1134 Words   |  5 Pagesafraid of the â€Å"reds†, or communists. The cold war had a large affect on this, because it is when America became afraid of communists or Russians. McCarthyism affected everyone in America Most citizens were afraid of the reds, some were former or current reds, some were accused and persecuted for being an assumed red. It’s clear that McCarthyism played a big role in the development of America. McCarthyism became a household term, not only associated with the red scare. It is now a term used for anyRead MoreThe Crucible By Arthur Miller1355 Words   |  6 Pagesas when comparing two events to prove a point. Proving a point was a necessity for Arthur Miller during the 1950’s, and he proves his point through The Crucible, a play about the Salem Witch Trials. Miller attacks the red scare, which was a time of fear of communism growing in America, and proves the how similar the two events were, and how they are important. As a political allegory of the red scare, Miller’s relatively accurate comparison between the red scare and the Salem Witch Trials throughRead MoreThe Hands Of An Angry God1627 Words   |  7 Pagesdirected to a Puritan congregation urging with orthodox fervor for transgressors to repent. Arthur Miller wrote the allegorical play The Crucible in 1953, lively portraying the hysteria occurring during the Salem Witch Trials in an effort to describe his perceptions of the post-war climate of McCarthyism and the sheer terror of Communism. In the pulpit oratory â€Å"Sinner in the Hands of an Angry God†, Edwards eloquently uses imagery, metaphors, and symbolism in order to instill fear in his congregation andRead More Analyze how Arthur Miller creates dramatic tension at the end of Act 31300 Words   |  6 Pagestension at thee end of Act 3 of his novel, The Crucible. I will be organizing this essay in paragraphs by points. Here are the main points I will be analyzing: - Setting - Stage Directions - Characters and Language - Comparing thee witch trials to the McCarthyism Proctor brings Mary to court and tells Judge Danforth that she will testify that the girls are lying. Danforth is suspicious of Proctor’s motives and tells Proctor, truthfully, that Elizabeth is pregnant and will be sparedRead MoreThe Human Lust For Power By Arthur Miller1689 Words   |  7 Pageshighlights a different facet of power: the means by which individuals strive to obtain it. In particular, he focuses on social power and the use of accusatory labels, such as â€Å"witch,† to obtain this power. The story is also a clear extended analogy for American McCarthyism, comparing the absurdity of the Salem witch trials to the equally ridiculous accusations of â€Å"communist sympathies† that destroyed the careers and reputations of Americans during the 1950s. However, if we limit our view of Miller’sRead More Looking at the similarities and context of the plays; The Crucible,1001 Words   |  5 PagesAntigone I shall be comparing the following three plays: The Crucible, St. Joan, and Antigone. I will be analysing the plays contents so that I can look at the similarities between the three of them and communicating the ideas that each of the three main characters have similar characteristics. The Crucible was written by playwright Arthur Miller and was first produced in 1953. The play is set in Salem, Massachusetts in 1692 and looks at the witch hunt that surrounded America in the seventeenthRead More Defying the Disney Image: The Testimony of Walt Disney Essay3000 Words   |  12 PagesEliot gives an entirely different story of the strike and Disney’s reasons for not settling. Communism plays an important role in the biography written by Eliot. Disney believed that it was the Communist Party of the United States of America (CPUSA) that urged the workers to go on strike. To Disney, Communism went against American Capitalism and he vowed to not allow it take over the Disney Studio. There are many stories about Disney’s vindictive personality during the strike and his

Friday, December 13, 2019

The Twilight Saga 5 Midnight Sun 20. Tracker Free Essays

Each vampire strode out of the forest with a wild expression on their face while their brilliant bright red eyes glittered. The three of them came closer together once they saw how many of us there were. The female had long red curly hair and a catlike appearance. We will write a custom essay sample on The Twilight Saga 5: Midnight Sun 20. Tracker or any similar topic only for you Order Now The two males were both tall and built. As they came closer to my family I could understand their chaotic thoughts – our family was large for our kind and civilized compared to most other nomads. I knew what these kind of vampires looked like already, so their torn clothes, disheveled hair and bare feet were not something that would take me off guard. All of their thoughts were thinking in sync with each other. How many vampires are there? They were all shocked as they made their way towards us. Our numbers were an unpleasant surprise to them. They drifted ever closer to us with extreme caution. Carlisle, Emmett and Jasper walked toward the approaching vampires to greet them, leaving only a short distance between us. I stationed myself securely in front of Bella. The visitors were cautiously looking around, mentally tabulating their chances of winning if a fight were to ensue. Once they began closing ranks with my family I began to listen carefully to their thoughts, making sure none of them sensed Bella for what she was ?C a human. Their eyes aren’t red†¦ but†¦ How weird. The vampire named Laurent thought. As they descended upon us I had already figured out their names. Each one of them was thinking about the other in turn. The vampire named Victoria was looking anxiously between Laurent and the other male vampire, James. She didn’t like the idea that James had to put Laurent in the front ?C to seem the leader of their coven but she was also grateful that he did because if there was an attack Laurent would be killed first and not her precious James. Her eyes darted in our direction. Why are they huddled around that one girl? Victoria thought. As she continued to look in our direction I concentrated on her thoughts alone. She was unknowingly absorbing the signs of the subtle differences between our kind and Bella’s. Bella was the only human in a sea of vampires. The scent had not hit her yet. I began concentrating on the others thoughts also. James was a particularly vicious vampire. He was constantly gloating about how superior he was in his mind. James had caught sight of the many scars on Jaspers skin. Look at all of those battle scars. I’ll keep my eye on him. He is the real danger of this coven. James was thinking strategy. I just don’t understand why so many would gather together like this. Laurent thought. My family and the visitors finally met. â€Å"We thought we heard a game,† Laurent said lazily. â€Å"I’m Laurent, these are Victoria and James.† He gestured toward the others. Carlisle looked completely at ease as he spoke. â€Å"I’m Carlisle,† he began in a hollow voice. â€Å"This is my family, Emmett and Jasper, Rosalie, Esme and Alice, Edward and Bella.† He pointed to each grouping as he spoke. The new comers still hadn’t caught scent of Bella but James was peering around me to her. He was noticing that her cheeks were tinged lightly with a pinkish glow and how her eyes were a dark chocolate brown. He stepped closer, unintentionally, to get a better look. â€Å"Do you have room for a few more players?† Laurent asked cordially. â€Å"Actually, we were just finishing up. But we’d certainly be interested another time. Are you planning to stay in the area for long?† Carlisle said in faux enthusiasm, though Laurent hadn’t noticed. How long do they plan to be in the area? It’s doubtful they would be able to stay here for long. Victoria looked at us incredulously. â€Å"We’re headed north, in fact, but we were curious to see who was in the neighborhood. We haven’t run into any company in a long time.† Laurent replied amicably. There is something about the dark haired girl. James continued to look at her. His eyes wondered to mine as he continued to think strategically. He doesn’t seem like too much for a threat. He thought scathingly. I didn’t let my expression change ?C the less he knew about me and my ability, the better. Jasper could feel the extreme hostility emitting from James so he used his gift to calm him down, along with sending waves of calm to the other vampires. James’ thoughts returned to the conversation once he heard Carlisle’s response. â€Å"No, this region is usually empty except for us and the occasional visitor, like yourselves.† Carlisle explained. Except for them? All three thought simultaneously. Jasper was truly talented. His continuous calm had changed the atmosphere into a more controllable situation. â€Å"What’s your hunting range?† Laurent inquired. â€Å"The Olympic Range here, up and down the Coast Ranges on occasion. We keep a permanent residence nearby. There’s another permanent settlement like ours up near Denali.† Carlisle explained. A permanent residence? They all thought together. They never leave? How is that possible? Laurent thought in astonishment before voicing his question. â€Å"Permanent? How do you manage that?† he asked, intrigued. This could be our opportunity to get Bella away from here. Be ready to move her away from them. Carlisle directed his thoughts to me. â€Å"Why don’t you come back to our home with us and we can talk comfortably?† Carlisle invited. â€Å"It’s a rather long story,† he explained. Home? Victoria and James thought together and then exchanged incredulous looks. â€Å"That sounds very interesting, and welcome.† Laurent smiled while choosing his words carefully. â€Å"We’ve been on the hunt all the way down from Ontario, and we haven’t had the chance to clean up in a while.† I wonder what it is like to be so clean and dressed so nicely all the time, Laurent wondered. â€Å"Please don’t take offense, but we’d appreciate it if you’d refrain from hunting in this immediate area. We have to stay inconspicuous, you understand.† Carlisle asked politely. â€Å"Of course,† Laurent nodded. â€Å"We certainly won’t encroach on your territory. We just ate outside of Seattle, anyway,† he laughed while picturing his last prey and the kill. What? You idiot! Why would you agree to that? James roared in apparent displeasure. I could feel Bella shaking and I tried to hide her obvious human tendencies from the visitors. The constant deluge of thoughts had me struggling trying to keep up with everything. I focused on the threat and Carlisle. Get ready to get her out of here! Carlisle ordered me. â€Å"We’ll show you the way if you’d like to run with us ?C Emmett and Alice, you can go with Edward and Bella to get the Jeep,† Carlisle said as casually as possible while inconspicuously directing Emmett and Alice of what to do. I could hear the wind from a mile away before it hit us. Alice looked at me frantically for a fraction of a second as she realized this, too, and her vision of us escaping unscathed shifted abruptly. I saw it flash and in that second I realized what was going to happen. The wind was only a second away and I was prepared. Suddenly the wind blew Bella’s hair off her neck and sent her fragrance soaring towards the other vampires. James turned to face her as many thoughts went running through his head. I was preparing to protect Bella. Her scent had been punctuated by the moisture in the air, just like always. A howling rush of anxious thoughts came flowing out of my families minds as they realized the danger. Ummm†¦what a delicious scent, he thought hungrily. His nostrils flared to bring her scent deeper into his lungs, he crouched down, preparing to spring. His eyes narrowed while coming closer to Bella. I was a step ahead of him and so was my family because they had caught her scent strongly on the wind before he did. He was not going to lay a single finger on Bella. My protective side took over and a ferocious snarl ripped up my throat menacingly towards James. I met his gaze unflinchingly and he was suddenly very still like a dog who’s hunting a rabbit, ready to attack. â€Å"What’s this?† Laurent exclaimed in surprise. Why are they protecting her? She is just a human and an exceptionally frail one at that! This is going to be harder than my last hunt. James thought in a sinister way, determined to seize her at the first opportunity. His thoughts continued on a visual basis as I saw that he would pick victims who were harder to catch and track them down – delighting in the hunt. He continued to dwell on his satisfying memories of his obsession. The harder the kill, the more thrilling he found it. A sickening jolt ran through my stomach as I realized that if we didn’t kill him now that he would continue to hunt Bella until she was dead. I shifted simultaneously with each movement he was planning to make. â€Å"She’s with us,† Carlisle claimed quickly, almost in a threat. The scent didn’t register with Laurent or Victoria for a few seconds longer. When it finally registered with them the scent was obviously not as strong to them as it was to James. â€Å"You brought a snack?† Laurent had a smile spread across his face as he took a step forward, ignoring everyone’s protective stance. He was resisting the temptation much easier than James. A small horrified gasp exited Bella’s lips. Another growl ripped up my throat, harsher than before. My teeth were showing and it sent a jolt of unease down Laurent’s spine. He stepped back. â€Å"I said she’s with us,† Carlisle looked tense and protective. â€Å"But she’s human,† Laurent protested with a quizzical look on his face, slightly taken aback. Maybe this is how they stay inconspicuous†¦keeping a human as a pet? â€Å"Yes,† Emmett replied while stepping towards James. Laurent knew better than to become aggressive when there were so many vampires protecting Bella. He caught sight of Jasper who had his hands clenched so tightly that his scars shown pearly white. He looked quickly away and towards James while giving him a dark look. What the hell are you doing? Are you trying to get us killed? He thought. James slowly pulled out of his crouch but his thoughts and eyes were still on Bella. No matter what happened now, he was going to hunt her. Tonight ?C she will be mine, James thought excitedly. This should make for a much more interesting sport, he continued and it was obvious that our presence made the hunt considerably more interesting. I refused to move from my protective stance, remaining forcibly in his way. Jasper’s waves of calm were working on the other two vampires but not on James. He seemed completely unaffected, like his body overrode it for the mere thought of a hunt as intriguing as this one would be. This one should be fun; I bet James is already making plans. Victoria thought while failing extravagantly to hide the excitement of the hunt on her face. â€Å"It appears we have a lot to learn about each other,† Laurent spoke smoothly, trying to placate the situation. â€Å"Indeed,† Carlisle’s voice was relatively calm. I don’t understand the fascination. â€Å"But we’d like to accept your invitation.† Laurent’s eyes darted toward Bella and me and then quickly away. Good†¦Good, keep talking. This should help me out, James thought while his face lit up with a feverous fanatical glow. â€Å"And, of course, we will not harm the human girl. We won’t hunt in your range, as I said.† Laurent added. James threw him a disgruntled look. Well that doesn’t help me out at all, he thought angrily. Or†¦maybe this will bring them into a false sense of security and they will let their guard down, James continued to plan in his head. Carlisle studied Laurent’s expression for several seconds. He seems to be handling this relatively well. I don’t think inviting them over will hurt anything, Carlisle contemplated. â€Å"We’ll show you the way. Jasper, Rosalie, Esme?† he called. All three of them moved forward blocking Bella from their view. Alice bounded up next to Bella while Emmett walked backwards to us, never letting James out of his sight, knowing that I could see everything he saw. I’m coming with you, Edward. I won’t let anything happen to Bella, Emmett thought protectively. We need to leave now, Alice thought urgently. â€Å"Let’s go, Bella.† I commanded. Bella didn’t move; her eyes were wide in terror and shock. I grabbed her by the elbow and pulled her towards the jeep. Emmett and Alice stayed behind me, protecting both of us from any form of attack they might try to come at us with, all of us working as a seamless team. We don’t have much time, Edward. James will be after Bella shortly. Carlisle won’t be able to stall them for long. Alice looked upset. My impatience of her slow human pace was unbearable so by the time we reached the forest edge I threw Bella on my back as gentle as I could without slowing down and then I ran for it. Emmett and Alice were struggling to keep up with me; I was flying through the forest in a fury trying to get Bella away from the danger. I knew that this whole experience was jarring for Bella but the most important thing right now was for her to be safe. When we arrived next to the jeep I opened the door to the backseat and practically threw her in as the rest of us hurried into the Jeep. The key was protruding from the ignition already and I turned it quickly while the engine roared to life. â€Å"Strap her in,† I ordered Emmett who was already in the backseat. We have to go ?C now! Alice shouted from her head. She was already sitting in the passenger’s seat looking extremely anxious. Her thoughts were unnecessary because I was already spinning the Jeep around to face the mountain road. Hurry, he’s close. Alice’s eyes were wide with terror for Bella. I was muttering ferociously while several profanities come through my lips, words that I would never use in front of a lady. Emmett and Alice were on full alert, constantly updating me in their thoughts at what was going on around us. I can’t hear or see anything. Emmett informed me urgently. He lost Bella’s scent once we took off in the Jeep, she explained to me, relaxing slightly. I watched Bella in the review mirror and through Emmett’s eyes. She was bouncing up and down on the seat, her eyes wide. I suddenly wished Jasper had come along with us to keep her calm. Go south, they will split up but the prospects of them finding us are slim. Oh, she paused in thought, looks like they aren’t planning to leave so quickly after everything after all. I wonder what they are going to do, Alice tried to look further in the future but there were too many decisions that hadn’t been decided yet. I turned south on the main road. â€Å"Where are we going?† Bella finally spoke with a squeak. No one answered her. Just tell her, Alice commanded. I shook my head slightly. Emmett realized we were having one of our private conversations and understood what I was answering. â€Å"Dammit, Edward! Where are you taking me?† Bella shouted this time, looking horrified. I looked in the review mirror at her slightly crest fallen face and it broke my resolve. â€Å"We have to get you away from here ?C far away ?C now.† I said hastily. I pressed the accelerator down harder at my words while the Jeep’s speed reached a hundred and five miles an hour. â€Å"Turn around! You have to take me home!† she vehemently exclaimed. This is exactly why I didn’t want to tell her where we were going because I knew that she would demand what I couldn’t give her. I looked in the review mirror again to see her face. She was fighting with the harness, tearing at the straps with tears welling up in her eyes. â€Å"Emmett,† I called. Emmett looked down at her while she was angrily grasping at the straps. Jeez, she is in a fury. Emmett thought. He brought his hands to her wrists and held them tightly in his grasp. Bella looked in the review mirror with pure anguish in her eyes. â€Å"No! Edward! No, you can’t do this,† she cried out. When she begged and pleaded with me like this it broke my heart. I returned her gaze in the mirror. â€Å"I have to, Bella, now please be quiet.† I implored. She was stubborn, as always. â€Å"I won’t! You have to take me back ?C Charlie will call the FBI! They’ll be all over your family ?C Carlisle and Esme! They’ll have to leave, to hide forever!† She shouted with a tragic expression displayed on her face. Of course Bella was being selfless. It was just in her nature to care about everyone else when her life was in danger. This was nothing to our family – the FBI ?C it’s happened before with Jasper and Emmett. â€Å"Calm down, Bella.† I commanded. â€Å"We’ve been there before,† I was almost crying with exasperation. â€Å"Not over me, you don’t! You’re not ruining everything over me!† she began struggling under Emmett’s hold. Edward, what do you want me to do? I don’t want to hurt her but she is going to hurt herself with all of her struggling. Emmett thoughts became worried immediately. â€Å"Edward, pull over,† Alice directed. Bella has a good plan if you will just listen to her. I gave Alice a grave look while pressing the gas down even harder, showing her that I wasn’t even going to slow down, let alone pull over. â€Å"Edward, let’s just talk this through,† she continued. He’s not following us; he actually has no idea where we went. Now pull over, she inclined her head toward the roads shoulder. â€Å"You don’t understand,† I yelled in frustration. Alice had no idea that James was a tracker – that when he hunted his prey he never gave up and always conquered. I couldn’t bring Bella back to Forks, he would find her and she would be in danger again. If she were to die, I would too. â€Å"He’s a tracker, Alice, did you see that? He’s a tracker!† I shouted. Crap! Emmett looked grim. â€Å"Pull over, Edward.† Do it now! We have to talk about this now! We are in this together and we all have to make the decisions together. That includes Bella! Alice raised her eyebrows like she was daring me to disagree with her. I looked down at the speedometer as the Jeep had reached one-twenty. â€Å"Do it, Edward,† Alice said to me in a bossy disapproving voice while glaring at me. She needed to understand, I had to explain to her but I didn’t want to say this in front of Bella. I didn’t want her to be more terrorized than she already was. I looked into the review mirror again as I saw Bella’s encouraging eyes telling me to pull over. Her heart was hammering loudly in her chest and her scent was circling all of us in the Jeep, emphasizing her human frailness. I closed my eyes for a fraction of a second, hoping when I opened them again that this would all be over with. I couldn’t stop, I must keep going! â€Å"Listen to me, Alice,† I gave her a reproachful look. â€Å"I saw his mind. Tracking is his passion, his obsession ?C and he wants her, Alice ?C her, specifically. He begins the hunt tonight.† â€Å"He doesn’t know where ?C† Alice began but I cut her off. â€Å"How long do you think it will take him to cross her scent in town? His plan was already set before the words were out of Laurent’s mouth.† I heard a faint gasp come from Bella’s lips and I looked quickly in the review mirror to see her lips parted in pure horror. â€Å"Charlie! You can’t leave him there! You can’t leave him!† she shouted and began thrashing against Emmett and the harness with nothing but pure worry in her expression. â€Å"She’s right,† Alice said while she looked to the future and then she looked at me in horror. I quickly dived into her mind, her vision was devastating. Bella! She will be so hurt and broken I don’t know if we could fix her if Charlie is killed. We have to stop him ?C now! At the thought of what this could do to her I automatically slowed down. I didn’t want her to die, but I could protect her from him†¦ but I couldn’t protect her from the agony, the grief that she would have to suffer if her father was killed. It would be torture to see her in such pain or worse, if she finally took the blame off herself and realized it was entirely my fault and refused to let me comfort her. Alice could almost see my brain hard at work. â€Å"Let’s just look at our options for a minute,† she said coaxingly, knowing that I was deep in thought about our options. The Jeep slowed as I took my foot off the accelerator slowly and the speedometer showed the Jeep slowing down to ninety miles an hour. In Alice’s vision James would give Victoria the first kill ?C Charlie. Victoria was his mate and they were extremely vicious together, feeding off of each other’s ruthlessness. She would display Charlie’s dead body to try and coax us back ?C and it would work! I slammed the brakes while pulling into the shoulder. I felt horribly powerless. The car behind me screeched to a halt too and honked their horn. I saw Bella slam back into the seat and I was instantly nervous I had done something to hurt her but she looked unscathed. I turned to look at Alice. â€Å"There are no options,† I howled. To bring her back when that monster was hunting her ?C I just couldn’t bare it if something were to happen. My brain was in limbo. â€Å"I’m not leaving Charlie!† Bella yelled louder than I had ever heard but I ignored her. â€Å"We have to take her back,† Emmett said quietly. â€Å"No,† I said with authority. â€Å"He’s no match for us, Edward. He won’t be able to touch her,† Emmett promised. â€Å"He’ll wait,† I explained. We’ll beat him at his own game then! â€Å"I can wait, too.† Emmett said while grinning widely. â€Å"You didn’t see ?C you don’t understand. Once he commits to a hunt, he’s unshakeable. We’d have to kill him.† I shouted. And this is a problem because? â€Å"That’s an option,† he replied unperturbed. I was becoming angrier because I knew I was going to lose this argument. â€Å"And the female. She’s with him. If it turns into a fight, the leader will go with them, too.† Three against seven? Please! â€Å"There are enough of us.† â€Å"There’s another option,† Alice replied quietly. She saw what Bella was planning in her head and the only way she saw this plan was if it was a possibility. This made me angrier than before. â€Å"There ?C is ?C no ?C other ?C option!† I shouted. I could see the shock on Bella and Emmett’s face in the mirror. I turned to look at Alice. She has a good plan and you know it! Alice barked in her head. I continued to stare at her with deepest dislike. If she doesn’t convince James that she is no longer in Forks than he will let Victoria kill Charlie. You can’t let that happen. What would Carlisle say? I continued to glare at her and her logic. â€Å"Does anyone want to hear my plan?† Bella asked. â€Å"No,† I growled because I already knew her plan and disagreed with it. I’ve had enough of this! Alice glared at me so menacingly I almost thought she was going to burn holes through me. â€Å"Listen,† Bella pleaded desperately. â€Å"You take me back.† â€Å"No,† I cut in. I turned to look at her and now she was glaring at me. â€Å"You take me back,† she continued anyway. â€Å"I tell my dad I want to go home to Phoenix. I pack my bags. We wait till this tracker is watching, and then we run. He’ll follow us and leave Charlie alone. Charlie won’t call the FBI on your family. Then you can take me any damned place you want.† Wow! I like her style. She fights dirty! Emmett looked surprised. Just let her do this, Edward. Alice continued to glare at me. â€Å"It’s not a bad idea, really.† Emmett allowed. â€Å"It might work ?C and we simply can’t leave her father unprotected. You know that,† Alice replied in a I told you so tone. Everyone’s eyes were on me. I took in a deep breath. â€Å"It’s too dangerous ?C I don’t want him within a hundred miles of her.† â€Å"Edward, he’s not getting through us,† Emmett said confidently. I wish I were as confident as he was. I looked at Alice because she started flitting through the future again. Ah, yes, the future is getting clearer. I see†¦ â€Å"I don’t see him attacking. He’ll try to wait for us to leave her alone.† â€Å"It won’t take long for him to realize that’s not going to happen,† Emmett said. â€Å"I demand that you take me home.† Bella said firmly. My brain was swelling with the onslaught of information ?C the past events, the present and the future. Bringing my fingers to my temples and squeezing my eyes shut while trying to dispel all thoughts was useless but I tried anyway. â€Å"Please,† Bella whispered a cry. I knew I had to do what was best for Bella all around, not what was just best for me. I decided a compromise would be the best I could deal with. â€Å"You’re leaving tonight, whether the tracker sees or not. You tell Charlie that you can’t stand another minute in Forks. Tell him whatever story works. Pack the first things your hands touch, and then get in your truck. I don’t care what he says to you. You have fifteen minutes. Do you hear me? Fifteen minutes from the time you cross the doorstep.† I conceded. The engine roared to life as I turned the key. I whipped the truck around while listening to everyone’s thoughts. I knew this was going to happen, Alice thought smugly. Yes! We get to fight! Hell yes! Emmett rejoiced. â€Å"Emmett?† Bella said. I looked in the mirror and she was looking down at her hands. â€Å"Oh, sorry.† Emmett said while letting go of her wrists. This is the most exciting thing since mine and Jasper’s trip to Africa. I hope Edward always keeps Bella around, everything is always so interesting! Emmett continued to think happy thoughts the whole way back to Forks. While everyone else was silent I was working plans in my head. â€Å"This is how it’s going to happen,† I began to explain our strategy. â€Å"When we get to the house, if the tracker is not there, I will walk her to the door. Then she has fifteen minutes.† I gave Bella a dark look in the mirror to let her know I wasn’t going to change my mind on this point. â€Å"Emmett, you take the outside of the house. Alice, you get the truck. I’ll be inside as long as she is. After she’s out, you two can take the Jeep home and tell Carlisle.† What? No fight! â€Å"No way,† Emmett interrupted. â€Å"I’m with you.† I sighed. â€Å"Think it through, Emmett. I don’t know how long I’ll be gone.† I explained. You aren’t going to ruin this for me. â€Å"Until we know how far this is going to go, I’m with you,† Emmett said with authority. A growl almost escaped my lips. â€Å"If the tracker is there,† I frowned, â€Å"we keep driving.† No worries! â€Å"We’re going to make it there before him,† Alice said with confidence. Oh no you don’t, Edward, I’m staying with her. She thought when I planned to send her home.†What are we going to do with the Jeep?† Alice asked to provoke me. I gritted my teeth as I spoke. â€Å"You’re driving it home.† No way! â€Å"No, I’m not!† she said coolly. Tonight I just couldn’t help myself, a stream of profanities come through my lips, but low enough I was sure Bella couldn’t hear them. Would she think of me as a gentleman after this? What a dumb thing to be thinking about in such a crucial moment, I thought to myself. â€Å"We can all fit in my truck,† Bella said quietly. I ignored her, she wasn’t helping my cause. â€Å"I think you should let me go alone,† Bella said even more quietly, purposely provoking me. I clenched my teeth and breathed through them slowly. â€Å"Bella, please just do this my way, just this once.† â€Å"Listen, Charlie’s not an imbecile,† she continued like she hadn’t heard me. â€Å"If you’re not in town tomorrow, he’s going to get suspicious.† Why does she continually worry about me when she should be worried about herself? Beautiful, selfless, warm, trusting human†¦why do you do this to me? I roared internally. â€Å"That’s irrelevant. We’ll make sure he’s safe, and that’s all that matters.† I told her. I could see her rebuttal churning in her eyes before she spoke. â€Å"Then what about this tracker? He saw the way you acted tonight. He’s going to think you’re with me, wherever you are.† Where on earth did this creature come from? Emmett wondered. â€Å"Edward, listen to her,† he urged. â€Å"I think she’s right,† Emmett said, positively delighted. Hum, she has a point. â€Å"Yes, she is,† Alice agreed. They already convinced me to come back to Forks and bring her back to the vampire who hunted her and now they expect me to stay behind! â€Å"I can’t do that.† I barked. It was true, it was almost physically impossible for me to leave her now. â€Å"Emmett should stay, too. He definitely got an eyeful of Emmett.† She continued. You have got to be kidding me! She’s turning on me now! â€Å"What?† Emmett’s eyes narrowed in her direction. I’ll placate him. Don’t worry. â€Å"You’ll get a better crack at him if you stay,† Alice suggested. The way they were planning was driving me insane. I had to put my foot down at some point. â€Å"You think I should let her go alone?† I said incredulously. Do you think I’m an idiot? â€Å"Of course not. Jasper and I will take her.† Duh. I felt like I was being beaten down. They were making sense and I knew it, but I just couldn’t stand the pain if something was to happen to her and I wasn’t there to protect her. â€Å"I can’t do that.† I repeated. Bella spoke up, â€Å"Hang out here for a week ?C† I looked at her in the mirror and she could see my I don’t think so expression and amended â€Å"- a few days. Let Charlie see you haven’t kidnapped me, and lead this James on a wild-goose chase. Make sure he’s completely off my trail. Then come and meet me. Take a roundabout route, of course, and then Jasper and Alice can go home.† It will work. Really. Alice thought to me. â€Å"Meet you where?† I conceded, curiosity getting the best of me. â€Å"Phoenix.† She said matter-of-factly. â€Å"No. He’ll hear that’s where you’re going,† I said impatiently. Oh! Great plan†¦Alice thought seeing what Bella would say before she spoke again. â€Å"And you’ll make it look like that’s a ruse, obviously. He’ll know that we’ll know that he’s listening. He’ll never believe I’m actually going where I say I am going.† Interesting, always interesting. â€Å"She’s diabolical,† Emmett began to chuckle and I ignored him. â€Å"And if that doesn’t work?† I muttered. â€Å"There are several million people in Phoenix,† she informed me like that settled it. How did our conversation end up like this ?C here, in Forks embracing danger? We should be a hundred miles away by now! â€Å"It’s not that hard to find a phone book,† I said grimly. â€Å"I won’t go home,† she said happily. This is entertaining, really. Emmett thought with another chuckle in his head. I wanted to roll my eyes at her or shake some sense into her. Maybe she had lost her mind with the stress of the ordeal. â€Å"Oh?† I asked, utterly perplexed. â€Å"I’m quite old enough to get my own place,† she smiled at me in the mirror. It won’t come to that. Don’t worry. â€Å"Edward, we’ll be with her,† Alice winked at me. Everyone had lost their minds. A sadistic vampire was hunting Bella and everyone had turned it into a big joke! â€Å"What are you going to do in Phoenix?† I rebuked. If I have time, shop. She thought but pretended that she didn’t think that when she looked at me and replied, â€Å"Stay indoors.† I threw her a disgruntled look. With Jasper gone Edward and I can track this James down and kill him! â€Å"I kind of like it.† Emmett grinned stupidly. I glared at him. â€Å"Shut up, Emmett,† I commanded and I meant that for his thoughts too. It didn’t stop him. â€Å"Look, if we try to take him down while she’s still around, there’s a much better chance that someone will get hurt ?C she’ll get hurt, or you will, trying to protect her. Now, if we get him alone†¦Ã¢â‚¬  we can hack him up into little pieces and burn him! Emmett finished in his thoughts with another wide grin spreading across his face at the thought. I saw the bright orange streetlights as they grew brighter and larger as Forks loomed into view. We had finally arrived back in town and I was suddenly anxious that our plan won’t work. The streets were empty and it felt like it was an ominous sign. Alice could see the grim expression on my face. She’ll be fine, Edward, I’ve seen it. Alice thought calmy. â€Å"Bella,† I began while Alice and Emmett became alert immediately, gazing raptly out the windows. â€Å"If you let anything happen to yourself ?C anything at all ?C I’m holding you personally responsible. Do you understand that?† I said softly. I heard her loud gulp. â€Å"Yes,† she whispered. I looked at Alice who turned back to me. â€Å"Can Jasper handle this?† He cares for Bella, too. â€Å"Give him some credit, Edward. He’s been doing very, very well, all things considered.† I raised an eyebrow. â€Å"Can you handle this?† I asked. I have fewer problems handling it then you do. I’d never hurt Bella. How dare you. Alice thought while a growl ripped up her throat and she pulled back her lips to show her gleaming teeth. Coming from Alice, the very tiny Alice, made me smile despite the events of this evening. â€Å"But keep your opinions to yourself,† I said harshly, knowing that the knowledge of her visions would be too much for Bella to handle. You mean the one where I think you should change her into a vampire so she can live with us forever? She thought with great smugness. I grimaced while pulling into Bella’s driveway, looking out at the dark grounds surrounding her house. A lump formed in my throat at the thought of what had to happen next. How to cite The Twilight Saga 5: Midnight Sun 20. Tracker, Essay examples

Thursday, December 5, 2019

Taxation Law Personal Exertion of Hillary

Question: Describe about the Taxation Law for Personal Exertion of Hillary. Answer: Introduction: The study deals with critical evaluation of the personal exertion of Hillary, a mountain climber on two different provided scenarios. The second segment relies on significant assessment of the impact on the assessable income of the client; given the client is a parent. The latter portion of the study sheds light on ascertaining the net capital gain or loss of Scott based on the provided information and the other two alternative scenarios. Personal exertion of Hillary: In order to assess the payments of Hillary, it is presumed that Hillary is a permanent citizen of Australia and the woman is legally accountable for paying tax on the income generated in order to comply with the laws of Australian taxation. Hillary could not be adjudged as a professional writer and it is the first time, she has written a ghost story. Thus, the payments received on the part of Hillary by selling the story copyright could be contemplated as the income arising from Capital Gains Tax (CGT). The details of the agreement and the compliance with the Australian taxation law have been presented in a table (Refer to Appendices, Appendix 1). Additionally, it has also been observed that Hillary has sold the manuscript to the Mitchell Library along with some photographs. In this context, Smith (2015) stated that the selling of manuscript and related photographs could be termed as the personal assets of the seller. For instance, Brent v FCT (1971) 125 CLR 418; 71 ATC 4195 deals with the issue of income associated with personal services. In addition, the case also takes into account the consideration associated with the biography of an individual, which could be classified as ordinary income or income from capital gains. The details of the verdict have been presented in the form of a table (Refer to Appendix, Table 2). According to the alternative scenario, it is assumed that Hillary has written the story for her own contentment and decides to sell the same at a future date. In that case, the transfer of copyright ownership would be treated as the events arising from CGT. This would fall under the Section 15(2) of the Australian Income Tax Assessment Act 1997. As commented by Athanasiou (2015), the income falling under such section could not arise out of any agreement. Therefore, no agreement could be generated under such circumstances. Hillary has written her autobiography only to earn a certain sum of money from the Daily Terror by infiltrating into an agreement. Therefore, the payments received as income have aroused out of the personal exertion of Hillary. On the other hand, the second scenario does not involve any agreement in the first place and therefore, it could not be treated as personal exertion. Impact on the parents assessable income: According to the case study, the client is a parent, who has provided $40,000 to her son. The son has made an agreement to repay the debt with additional money amounting to $50,000 after five years. However, the son has cleared off his debt within two years of borrowing along with interest of $44,000. The client has disclosed that the person did not ask for any interest to be paid along with the borrowed amount. The interest amount has been S4000 (40,000 x 0.05 x 2 years), since the amount has been borrowed at 5% rate of interest per annum. As cited by Petty et al. (2015) remarked that income earned as interest from loan could be regarded as the assessable income of an individual, which is taxable under law. This statement has been further supported by Section 6(5) of the Australian Income Tax Assessment Act 1997, which deals with interest income. Hence, according to this Australian tax law, the interest amount of $4000 could be classified as the assessable income of the client. For instance, Riches v Westminster Bank Limited([1947] AC 390 at 400 highlights the essence of interest, which is a kind of due payment yet to be received on the part of the creditor. In the words of Nyst and McAdam (2014), this could be termed as the profit enjoyed by the creditor through the utilisation of lent money or loss incurred due to no potential utilisation. In the provided case, the client has received the lent money before the due date with additional amount of $4,000. Hence, this is a payment received with interest, which depicts the effective utilisation of the lent amount of the creditor. The borrower could present the interest amount paid to the parent in the form of financial support. The client could assert that the additional amount earned is not a portion of the borrowed amount. Under such circumstance, the excess amount earned could be categorised as the ordinary income. This complies with the Australian taxation law of Section 6(5) (Butler, 2016). Additionally, it has been observed that the loan has been granted to the son for purchasing a house. Therefore, the son could claim reduction for the interest paid on the short-term housing loan. In such a situation, the client needs to present the additional amount earned in the category of assessable income. In this regard, Edmonds, Holle and Hartanti (2015) advocated that the assessable income would be treated as the income arising from interest. Therefore, the sum of $4000 received on the part of the client on the borrowed amount could be treated as the assessable income of the parent for the purpose of taxation. Net capital gain or net capital loss: a. Net capital gain or loss of Scott based on the provided information: It is assumed that Scott is a citizen of Australia and engages in the profession of accounting practices. The person has purchased a plot of land in Brisbane on 1980 and constructed a house on the same in 1986. Henceforth, the plot of land and the house would be treated as the personal assets of Scott. As commented by Jones (2016), the personal assets could not be treated as the trading stocks. The net capital gain or loss from the sale of Scotts house has been computed based on the subsequent points: The land has been purchased before 20th September 1985. Therefore, it would be treated as the pre-asset related to capital gains tax and the value realised from the sale of the land would not be taken into consideration for capital gains tax (Faccio and Xu, 2015). The house has been constructed after 20th September 1985. Thus, it would be considered as the post-asset associated with capital gains tax. Since, the building was constructed before 20th September 1999; the cost base related to the house could be ascertained with the help of the indexation method (gov.au. (2016). Under such circumstances, Scott needs to compute the method of tax indexation. Accordingly, capital gains tax of the individual would be computed. Considering the above-mentioned pints, the net capital gain or loss of Scott from the rental property sale and the detailed evaluation has been presented in the form of a table (Refer to Appendices, Appendix 3). b. Net capital gain or loss of Scott in case of the first alternative: According to the case study, Scott decides to sell the property to his daughter at a promised sum of $200,000. In such a scenario, the person would not be able to enjoy the benefits of sales consideration. As mentioned in the Income Tax Assessment 1997, when properties are sold to a member of the family below the market value, the market value would be adjudged as the selling price of such asset. Based on this, the capital gain needs to be calculated by subtracting the market value of the asset on the transfer date from the acquisition cost irrespective of the indexation. Henceforth, the net capital of Scott would remain identical to that of the first alternative. c. Net capital gain or loss of Scott in case of the first alternative: The method of indexation could still be applied to determine the net capital gain or loss of Scott. This is because the organisations do not have the relevant right to apply the discounted method under the Australian taxation law (Niemann and Sureth, 2013). Hence, the capital gain would remain the same, as in case of the first alternative. Conclusion: From the above discussion, it has been found that Hillary has received the payments from Daily Terror as a part of the income related to capital gains tax by entering into an agreement with the latter. However, the second scenario does not warrant the personal exertion of Hillary, as the sale has been conducted at a future date with no prior intention in the initial stage. From the second scenario, it has been identified that the interest income of the client is $4000, which is taxable under the Australian taxation laws. Finally, the study has concentrated on computing the net capital gain of Scott, in which the value would remain the same for three different scenarios. References: Athanasiou, A., 2015. Acounting for tax: Accountant as executor... really?!.Taxation in Australia,50(1), pp.44-45. Ato.gov.au. (2016).The indexation method of calculating your capital gain | Australian Taxation Office. Available from: https://www.ato.gov.au/General/Capital-gains-tax/In-detail/Calculating-a-capital-gain-or-loss/The-indexation-method-of-calculating-your-capital-gain/ [Accessed on 3 Sep. 2016]. Butler, D., 2016. Superannuation: Transferring foreign super fund amounts to an Australian resident.Taxation in Australia,50(8), pp.481-485. Edmonds, M., Holle, C. and Hartanti, W., 2015. Alternative assets insights: Super funds-tax impediments to going global.Taxation in Australia,49(7), pp.413-415. Faccio, M. and Xu, J., 2015. Taxes and capital structure.Journal of Financial and Quantitative Analysis,50(3), pp.277-300. James, S.R., 2012.A dictionary of taxation. Edward Elgar Publishing. Jones, D., 2016. Capital gains tax: The rise of market value?.Taxation in Australia,51(2), pp.67-70. Niemann, R. and Sureth, C., 2013. Sooner or later?Paradoxical investment effects of capital gains taxation under simultaneous investment and abandonment flexibility.European Accounting Review,22(2), pp.367-390. Nyst, C. and McAdam, R., 2014. Family law: Tax Office takes aim at separation property settlements: Draft ruling impacts private company transfers.Proctor, The,34(4), pp.24-27. Petty, J.W., Titman, S., Keown, A.J., Martin, P., Martin, J.D. and Burrow, M., 2015.Financial management: Principles and applications. Pearson Higher Education AU. Richardson, D., 2014. The Taxation of Capital in Australia: Should it be Lower?. InChallenging the Orthodoxy(pp. 181-199). Springer Berlin Heidelberg. Smith, J., 2015. Australian state income taxation: a historical perspective. Available at SSRN 2704627. Woellner, R., Barkoczy, S., Murphy, S., Evans, C. and Pinto, D., 2016. Australian Taxation Law 2016. Oxford University Press.