Theme Of The Orphan In Charlotte Bronte English Literature Essay

Theme Of The Orphan In Charlotte Bronte English Literature Essay Charlotte Bronte wrote Jane Eyre in 1847, it is a novel which tells the story of Jane who is a young orphan being raised by her aunty. Narrated by the protagonist of the young orphan herself, this novel tells the story of the characters internal development as she undergoes encounters with the outside world. The theme of the orphan in Brontes novel is evidently the stem from which all the other themes lead from. Janes alienation in being an orphan means that she faces struggles throughout her life which she has to overcome in her childhood, relationships with authority figures, and battling to find her own identity. After Jane becomes orphaned she is sent to live with her cruel, wealthy aunt Mrs Reed. Mrs Reed has a servant named Bessie who connects with Jane and provides her with part of the small amount of kindness she encounters throughout the novel, Bessie tells Jane stories and sings to her because of this Jane explains that even for her life had its gleams of sunshine [pp.32]. Towards the beginning Mrs Reed punishes Jane after a fight with her bully cousin John Reed, exclaiming that it is shocking conduct, Miss Eyre, to strike a young gentleman. your master [pp.11] the fact that she describes him as Janes master and not her cousin immediately defines the relationship between Mrs Reed and Jane, Jane is not treated like a relative but more like a slave [pp.11], from her own point of view. Jane is imprisoned in the red room; Jane is terrified of this room because it is the room in which her Uncle Reed died. This is the beginning of what will become an ongoing symbol throughout the rest of the novel, the red room can be viewed as a symbol for something Jane must overcome in her battling to find freedom, happiness and defeat her feeling of isolation. The red rooms importance as a symbol continues as a symbol throughout the novel. It reappears as a memory whenever Jane makes a connection with the place she is at now and the first time she felt ridiculed. Therefore she recalls the experience when she is embarrassed at her new School. Moreover, Jane attends Lowood School, when she initially arrives we strongly recognise her sense of isolation as she instinctively separates herself from the rest of the pupils. That being said, Jane does become intrigued by one girl, Helen Burns who she notices reading a book with an interesting title. Jane later witnesses Miss Scratcherd punishing Helen for having dirty finger nails; Jane is confused that Helen does not defend herself. Jane exclaims When we are struck at without reason, we should strike back again very hard [pp.80], at this point it is made apparent that Jane does not understand authority and the power that her teachers have over her and her fellow classmates. At this point Bronte sets a moral dilemma for Jane, Jane holds great anger towards those who punish her and believes that they should be punished too for doing so. In contrast Helen puts forward the idea that Heathens and savage tribes hold that doctrine; but Christians and civilised nations disown it. [pp.80 ], her argument is that people should be passive and forgiving, an idea that is taught in the New Testament. The moral dilemma that Bronte introduces outlines a new battle for Jane to overcome, should you love your enemy or should you wish them harm? More importantly to Janes current status, should she respect or dismiss the power of authority, particularly the authority of the teachers that are above her now? Janes development is central to the novel; at this point we witness Jane possessing a strong sense of self worth and dignity, a commitment to justice and principles. Lyndall Gordon wrote Literature cannot be the business of a womans life, and it ought not to be.[1] It is hard to define how individual Bronte was in her views today. However, the fact that Bronte created the character of Jane with such a strong personality and passionate nature, conjured up much controversy amongst critics in the sense that at the time females were expected to be calm and gentle, perhaps Jane is a representation of Bronte herself. This mirrors yet another struggle Jane has to overcome, her battling with herself and battling with others over gender roles. Throughout the novel we witness Jane continually struggling to reach equality, Jane needs to fight with those who believe women to be less than men to overcome this constant feeling of oppression. Brontes theme of Jane trying to find her own identity within her gender role, introduces us to two main male characters who threaten Janes battle to find equality and desire to maintain her dignity. The first of these characters is Mr Brocklehurst who is the head teacher of Lowood School. Mr Brocklehurst is a cruel, hypocritical character who explains that Deceit is, indeed, a sad fault in a child [pp.27], Mr Brocklehurst teaches a principle of privation while secretly stealing from the School. Jane goes onto describe seeing herself as transformed under Mr Brocklehurts eye into an artful, noxious child, and what could I do to remedy the injury? [pp.27], once again Jane is being prevented from being herself, she is unable to express herself and her feelings under the power of yet another aut hority figure. It reaches ten years and Jane describes herself as having an insignificant existence [pp.71] she later decides that the only way she can escape this oppression and the feeling of being ostracized is to escape. In her escape she turns to the second of these characters St John Rivers, who along with his sisters provides her with food and shelter. St John is cold and largely controlling in his interactions with others, meaning that yet again Jane is unable to feel free. St Johns controlling nature is witnessed through the actions of the females that surround him, and it is clear that he too believes women to be inferior to men. On Janes arrival she is greeted by Miss Varens who explains she will be happy to have Jane staying with them as Leah is a nice girl to be sure, and John and his wife are very decent people; but they are only servants, and one cant converse with them on terms of equality. [pp.83], if St John and his family were to talk to their servants the same wa y they talk to each other then, they would lose their authority. This conversation allows the reader to anticipate Janes future living in Thornfiled, although discussing servants, we instantly imagine that Jane will not find the freedom she had hoped for living under the care of St John. As the story continues Jane is faced with a dilemma when she can choose to marry St John. Each male character in Janes life appears to keep her in a submissive position, in her search for independence, self knowledge and freedom Jane must reject St John. Jane values intellectual and emotional fulfilment, her strong belief in gender and social equality challenges the Victorian prejudices against women and the poor. Jane Eyre is considered to be one of the first realistic exposures of a womans thoughts that were at the time considered to be wrong for a lady in the 19th century. That being said other criticism argues that this writing is a tradition of feminist discourse that originated fifty five years before Jane Eyre appeared, when Mary Wollstonecroft published A Vindication of the Rights of Woman (1792). [2]. Moreover, whilst being sheltered by St John, Rochester is introduced to us; he is Janes employer and the master of Thornfield. St John serves as a foil to Rochester, while Rochester is passionate John is austere and ambitious. Rochester is considered a just and liberal landlord by his tenants. he has travelled a great deal, and seen a great deal of the world [pp.91] he has travelled in an attempt to avoid youthful indiscretions , Rochesters problems are partly a result of his own recklessness. Jane must reject John and come to Rochester after ensuring that they may marry as equals. This condition is met after Jane proves herself able to be independant, she does not want to depend on Rochester solely for love and she can be independent financially. The battle then lies in the offers she receives from both John and Rochester, Rochester initially offers Jane a chance to liberate her passions; however Jane realises that this kind of freedom could also mean enslavement, by living as his mistress she would be giving away her dignity as a sacrifice for her feelings. On the other hand, John offers Jane a different type of freedom, the freedom to act on her values, he offers her the opportunity to live and work with him in India. However Jane again decides this would also act as a form of enslavement, in the sense that she would be forced to keep her feelings and her own passions hidden, as John does himself. Like the red room, Johns proposal dangers Janes emotional and intellectual feelings and would form further isolation for her. After Jane gains financial independence and asserts herself she can marry Rochester and find freedom in marriage. Jane does not want to depend of Rochester for love and the ending appears ironic, Rochester is blind and therefore it is he that becomes dependant on her. The fact that Jane Eyre is an orphan can undeniably take blame for the battles Jane faces throughout her life. This novel is very much a story about a quest for love, because Jane was an orphan she searches for more than romantic love. Jane has a quest to find acceptance, the feeling of being valued and of belonging. Jane does not want to lose her dignity and therefore struggles with her decision on who to marry, she needs to be independent and find equality in her relationship. Janes obsession with equality clearly stems from her being an orphan, and the fact that she was ill treated by her Aunt Reed. Moreover, her struggles with morality and authority also relate back to her Aunt, she fails to understand at home and at School why she should respect a figure that treats her badly and because of this she struggles with her own morality. Brontes novel appears highly controversial to its time in the sense that it raises feminist issues, that being said, its issues tackle what can be a reality of the effects of a child becoming an orphan, and therefore can still hold relevance to todays society.

Christmas Vacation a Boon

Christmas!! It is pleasing to hear when we know that it’s near. Specially to those students like me because we knew that it’s going be a long time of rest in our studies and we can do other things that we can’t during school days and also to the kids and small children because the first thing that comes to their mind when they hear Christmas are gifts and new toys. It is not new to us Filipinos already the yearly preparation and celebration of this very special day for Christians because it is already in our tradition and culture as Filipino. This is one of the traditions inherited to us by our ancestors that until now we still give significance. Every Christmas, one of the traditions of our friend Christians is they prepare a lot of food for their visitors, friends and family, giving of gifts and of course having a fireworks display to show their joy. That is why many people consider Christmas as the time for joy, sharing and love. I would like to argue and to prove that the two-week Christmas vacation really is a boon or shall we say a blessings to us Filipinos because of these following reasons: 1. Since majority of people here in our country are Christians, and Christian people always take Christmas as a blessing to them because it is when Christ was born and save them from their sins, they were able and have an enough time to rejoice and give thanks and express gratitude to their savior. According to the Pew Research Center, the 2000 Philippine census found that 5.1% of the population is Muslim. While the majority of the population are Roman Catholic, some ethnic groups are Protestant, non-religious, Buddhist, Animist and Hindus. 2. Christmas vacation also gives us time to be reunited with our love ones. It is much pleased to celebrate Christmas with our friends, relatives and especially our family. As we observe, there are so many people travelling during Christmas season compared to other seasons of the year. Bus terminal, airports, pier and other transportation establishments are overcrowded with people. And these people have the same destination, to go back home to spend their Christmas vacation with their family and friends. 3. Employees receives bonus from their employment. Christmas bonus is a benefit that is not government mandated, but is usually given to employees. This is given in December, on top of the 13th month pay. This is considered as the company’s Christmas gift to their employees. 4. Small and big establishments are tend to have a higher rate of income during Yuletide season, especially when Christmas Eve is approaching. The rate of demand of goods is higher and also prices of goods are getting higher and higher as Christmas day becomes nearer and nearer. As we all know, according to the law of demand, when the rate of demand is high, the prices also become high and consecutively income also gets higher. 5. There is also an increase of rate of tourist in our country and that means more jobs to our people. As we notice during Christmas, we can see a lot of foreigners compared to ordinary days of the year. It is because many foreigners prefer to spend Christmas here in our country because of our nature and our tourist destinations. These tourists can be an investor here in our country and it only means that more jobs will be accessible. 6. People can have an another source of income during these days. People can sell products that are in demand all through this season such as fireworks and food that we usually prepare like ham keso de bola. We can see throughout this season a lot of vendor selling products that are we usually use and prepare for Christmas. Based on my arguments I strongly believe that the two-week Christmas vacation really is a boon to Filipinos like me.

Job As A Trail Supervisor s Assistant - 1578 Words

Resumes; Picture yourself as an employer, you have a huge stack of resumes on your desk and you’re trying to fill one position. You find most of the resumes you’ve read so far are full of information that have nothing to do with the position you’ve advertised to be filled. Is it really best to put down every little bit of experience that you’ve had in your life on a resume? How long would that resume be? Picture yourself as the employer and you want to hire someone for a job as a trail supervisor’s assistant. Would you want to know about every detail a person has experienced in their lives? Even when they flipped burgers in a restaurant when they were 16? Does that really pertain to the position advertised? (Look for objective answers†¦show more content†¦The only exception to this rule; people that are young, perhaps just graduating from high school. At this point, the employer is looking for work loyalty or longevity. {Bring up a scenario using a conservation position (i.e. a park ranger) as a job opening and ask the students what they did in their past that would make them qualified for that position. What about after their term of service at MCC? Would they be qualified for that position then? Show the group the sample resume, use the examples provided showing both long and the short resume and discuss the difference between the two.} Networking; Networking is not new; it has been around for a long time. The way networking is done changes all the time; let’s look briefly at the past and how networking has changed over the years. †¢ Colonial America, how was networking done then? 1. Town meetings 2. Barn dances 3. Other social gatherings. 4. Drifters went from town to town †¢ Networking in the 1950’s. 1. Fraternal order clubs were on the rise. 2. VFW, American legion posts, Elks club, Moose club, Eagle clubs, knights of Columbus; all of these clubs were a haven for social networking. They were also an ideal place to find work. 3. This was a post war era, much networking happened while men were still in the military talking about what they would do once they got out. Many friends went into business together after the war. Today, there are several methods of networking. Aside from all the

Understanging the Parallel Structure of English

One of the most common writing mistakes in more advanced English learners writing is parallel structure. Parallel structure refers to structures which are repeated because they are connected by words such as: and, but, and or. These connecting words are referred to as coordinating conjunctions. Here are a few examples of correct parallel structure. Tom enjoys taking hikes, riding his bicycle and paragliding in his free time.I went home, took a shower, changed my clothes and ate some lunch. Here are the same two sentences using incorrect parallel structure: Tom enjoys taking hikes, to ride his bicycle and paraglide in his free time.I went home, take a shower, change my clothes and eat some lunch. In both cases, there is a mistake in parallel structure. Notice how the verb forms in the correct version of the two sentences use the same verb form. In the incorrect version of the sentences, the verb forms are varied. Parallel structure refers to the same structure repeating throughout a sentence. In other words, if the gerund form (ing form) of a verb is used after one verb, all the listed verbs also take the gerund form. Remember:  If you are listing verbs after the main verb, keep the verbs in the same form. (verb infinitive, verb gerund) He hopes to play, eat and get some rest.She enjoys listening to music, reading novels and playing tennis.He would like to have some lunch, study and then play the piano. If you are conjugating a number of verbs to relate a story for the same subject, use the same tense. We went to church, bought some lunch, came home, ate and took a nap. There are also other types of parallel structure mistakes. Which two types of mistakes in the parallel structure do you think are made in these sentences? Bob drove carelessly, quickly and in a reckless manner.Peter mentioned that he wanted to go home, that he needed a shower, and go to sleep. ... and the correct versions of the sentences: Bob drove carelessly, quickly and recklessly.Peter mentioned that he wanted to  go home, that he needed a shower, and wanted to go to sleep. In the first sentence, adverbs are being used in a list and should continue, rather than injecting an adjective. carelessly, quickly, recklessly, ruthlessly, etc. RATHER THAN carelessly, quickly, and in a reckless (adjective) manner. In the second sentence, the dependent clauses are used that he wanted to go home... that he needed a shower, etc. and should continue in the same manner. Notice also that the verb used in the third clause of this string of clauses is in the present tense, rather than the past as the other clauses. Here is another example of a similar adjective mistake in parallel structure. Which adjective is incorrect? Why? Jennifer appears to be tired, distracted and upsetting. If you answered upsetting, you are correct. The first two adjectives tired and distracted refer to the state that affects Jennifer. In other words, she feels tired and distracted. Upsetting refers to the effect that she has on someone else. Jennifer is upsetting to Jim. In this case, the intent is that Jennifer appears tired, distracted AND upset. All three adjectives refer to how she feels, rather than the effect she has on someone else. Double-Check for Mistakes in Parallel Structure A good way to check for mistakes in the parallel structure is to look for anything you list using commas  and make sure the list of equal elements are all in the same form. Parallel Structure Exercise Identify and correct the mistakes in a parallel structure in the following sentences.   Alex decided to get up early, go jogging, eat a healthy breakfast and got ready for school.I wish he would listen to his father, take his advice, and applied for a job.James stopped smoking, drinking and to eat too much.Jason invited Tim, her, they and Peter to the wedding.He is an articulate, thoughtful, and meaningfully speaker.Alexander did her homework, cleaned her room, but doesnt play the piano.The politicians hope to clean up, and modernizing this city.Eating healthy food, drinking lots of water and get exercise improves your quality of life.The teachers had graded the tests, completed the reports and meeting with parents before they went on summer vacation.Sheila misses seeing Tom, going on long walks with her friends, and played football. Answers: Alex decided to get up early, go jogging, eat a healthy breakfast and  get  ready for school.I wish he would listen to his father, take his advice, and  apply  for a job.James stopped smoking, drinking and to  eating  too much.Jason invited Tim, her,  them  and Peter to the wedding.He is an articulate, thoughtful, and  meaningful  speaker.Alexander did her homework, cleaned her room, but  didnt  play the piano.The politicians hope to clean  up and  modernize  this city.Eating healthy food, drinking lots of water and  getting  exercise improves your quality of life.The teachers had graded the tests, completed the reports and  met  with parents before they went on summer vacation.Sheila misses seeing Tom, going on long walks with her friends, and  playing  football.

Just A Little Something To Digest. When It Comes To Farming,

Just a Little Something to Digest When it comes to farming, the image of an open green field and a little red barn may come to mind; however, the reality is much different. Since the industrialization of animal agriculture, the small farms we commonly think of have been consumed by large, congested factories called CAFOs, or Concentrated Animal Feeding Operations. The goal of these enormous factory farms is to produce large quantities of food as fast and cheap as possible. While this may sound ideal, the truth is that these â€Å"super farms† are not a sustainable method of food production. They pose a huge threat to our environment and cause sickness in humans. Due to the greed and influence of large corporations, production is put before the†¦show more content†¦As reported by a study made by the University of Kentucky in 2014, the purpose of the insecticides is to â€Å"transform cow manure from a breeding ground for fly maggots into a lethal substrate that kills the maggots† (Hamilton 240). While the chemicals may sound like a solution to one problem, they actually disrupt the waste’s ability to be recycled by soil, creating an emissions machine (Hamilton 240). Additionally, all this manure, natural or modified, is advertised by corporations to be repurposed as fertilizer or stored and treated safely in lagoons, but the extreme amount of manure being produced from CAFOs can not be reused in the way companies say it is reused. Overwhelming amounts of manure are lathered over fields, and the soil cannot retain or reuse a majority of the resources, especially soil tainted by insecticides. Unable to decompose, the waste releases toxic gases into the atmosphere. Another strategy of handling waste is pumping huge lagoons full of livestock manure. These lagoons and lakes are fermenting pots of chemicals which release into the atmosphere, perpetuating the warming of the earth. Not only do these lagoons pollute the air, but they also damage drinking water sources. Leaks and overflows are much too common in waste lagoons, contaminating surrounding water sources (Hayes and Hayes 100). According to the EPA, â€Å"The mishandling of manure has resulted in contaminated drinking water sources forShow MoreRelatedAttention Global Citizens : Why Shouldn T We All Become Vegans?916 Words   |  4 Pagessaving our planet. What he fails to relay to his readers is just how incredibly multifaceted the issue itself and the facts surrounding it truly are. Some research actually suggests that there are some vegetables that actually produce more emissions than some meat products. 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School Finance Article Analysis Free Essays

After the Second World War, there has been a dramatic increase on school finance in the United States. Through the article, Guthrie explains some of the critical incidents that contributed the considerable increase of the per-pupil expenditures in public elementary and secondary learning institutions. Upon reading the article, one should have an understanding on how do certain events affect per student spending in America. We will write a custom essay sample on School Finance Article Analysis or any similar topic only for you Order Now Some of the factors cited by Guthrie are the constant expansions regarding the services offered by schools, more pricey specialized classes on high school students, and special education programs. Also, Guthrie includes that grants for students from disadvantaged backgrounds and those with disabilities make a contribution to increased costs. In the article, Guthrie suggests that it is very likely that the increasing expenditure on school finance continues. With this, the author offers some solutions to be considered to put a halt or, at the least, control its growth rate. Some of these are privatization and contracting. Just like the article states about the increasing per student expenditure, school finance in Massachusetts is also affected by the factors stated earlier. Thus, one can say that Massachusetts is on its way on a much higher education budget. In the event that the education status in Massachusetts will continue (that is, its school’s productivity is increased), there can be a possibility that the trend will snap, thus making the funds for public elementary and secondary schools could be minimized. How to cite School Finance Article Analysis, Papers

Integration of Corporate and Shareholder Taxes

Question: Discuss about the Integration of Corporate and Shareholder Taxes. Answer: Introduction: In the present scenario, Kit is residing in Australia, but he spends most of the time in an oil rig of Indonesia; where he was recruited for his job in Australia. He is living in Australia from last four years with him family in his own house. The salary is remunerated directly into the bank account with Westpac Bank Ltd. in Australia. All the investment comprising dividend income remains in Chile. One month off is provided to him after every two months, and after these occasions, he meets with his family members either in Australia or at some other place for holidays. The primary test which is conducted for tax residency is known as a resident test. In case a person resides in Australia the same is considered as resident for tax purpose,and there is no need to apply another resident test. In case the person does not satisfy the resident test, he or she is still considered as Australian resident if any one of the three situations is satisfied by him. The prescribed three situations are as follows: Domicile Test: In case the person in domicile, i.e. your permanent home is in Australia, and the taxation officers are satisfied that your permanent place of abode in not Australia. Thus, it can be said that the onus of proof remains on those who assert a new domicile choice and appeals that their domicile of origin is lost (Graetz, and Warren, 2016). 183 Day Test: In case the person is actually present in Australia for more than half of financial year without any break or with breaks than it is assumed that you have a constructive residential house in Australia. The same is deemed to be assumed unless it can be proved that the person is usually outside Australia and having no purpose of taking up residence in Australia. Superannuation Test: The test assures that the Australian government employees employed outside Australia are treated as a resident for the taxation purpose (Harding, 2013). An explanation is also provided by the Commissioner relating to residency provisions that the length of time for which a person is present in Australia does not itself ascertain whether he or she is resident or not. Though, importance is given to continuity or habit consistent with someone residing who resides in Australia. The other factors which are considered are: Family and Employment/ business ties. Social and living arrangements Purpose of presence Social and living arrangements (Tax residency for individuals the domicile test. 2013/) Analysis of the case In the present case as Kit has a permanent house is Australia, according to the facts provided and his family is living there; he will be deemed to be a resident of Australian for taxation purpose. Thus if a person is deemed to be a resident of Australia has to provide details regarding his income from all the resources and has to pay tax liability on the same.Income earned through all direct and indirect sources is included in assessable income, and the tax is payable on same. However, Kit is an Australian resident according to provisions available in Domicile test as well as in accordance with the explanation provided by the commissioner. Taxation of Salary and Investment Income Salary is taxable as per provision of Sec 6-5 ITAA 1997. The present tax-free threshold for resident individuals in $18200 and the same will be available to Kit. The other provisions of specified sections will also apply accordingly.The dividend received on share portfolio will be taxed in accordance with provisions available in Section 6-10 of ITAA 1997 (Dividend Income, 2017). As per these provisions usually, a dividend is paid as money or credited with bonus shares. In case the company pays or credits the dividend the same would be applicable for franking tax offset.According to Steen and Peel, (2015), the same is also called imputation credit, and it is to be appropriately shown on the return for the purpose of availing this benefit. In case the same information is not in accordance with the amount declared on the return of taxpayer. It will prescribe the details with comparison with information which the department is having,and rectification is done accordingly. Explanation of Outcome: The high court concluded in specified case that the nature of gain produced from a business i.e. whether it is of income nature of relating to capital character it is majorly dependable on the character of existing transaction and business and relationship between the transactions through which gains have been produced (ATO Interpretative Decision. 2014). The same provisions were pertained for ascertaining conclusion in the case of AA Finance Ltd v CIR (1994)16 NZTC 11383. Explanation of Outcome: The decision which was provided through this case was that the authority for the ordinary realisation of an asset in an enterprising way was on capital account. The taxpayer was having the intention of availing maximum benefit as the available land was no more suitable for original business, and thus he was selling off the same. Thus the court provided a decision in favour of the taxpayer as he was not engaged in the business of developing and selling, but he was merely disposing of the capital asset in best possible manner. Explanation of Outcome: It was unanimously held by High Court that the steps were taken by the taxpayer were for more that advantageous realisation of a capital asset; thus the activities deemed to be assumed as constituted a business of land and development (Taxation Ruling,2014) . The same gave rise to assessable income. The decision was taken by considering three issues: Whether business of land and development exist (ordinary usage vs.concept of income) Application of section 26a and its relationship with section 25 of ITAA97 Explanation of Outcome: It was concluded in the above case that for the purpose of satisfying taxable purpose requirement it is necessary that the project of the taxpayer must be an income- producing activity (Capital Gains Tax-Subdivision. 2015). In the present scenario, the project of the taxpayer was subdividing and trading capital asset which was available as capital land. Thus, according to the provision of paragraph 36 of Taxation ruling, it was concluded by the court that gain realised on investment will be not treated as income even in the case the individual present the same recognition in an enterprise way. In the present case as provision available in paragraph 40-840 (2) (c) of Income Tax Assessment Act 1997 were not satisfied; therefore no transactions are being conceded with a profitable objective in accordance with provisions of Subdivision 40-I of ITAA 1997. Explanation of Outcome: It was decided in above case by Federal Court that the profit from the subdivision and sale of property proportions is not assessable under the provision of section 25 (1) as well as 25A of ITAA 1997.It was argued by the taxpayer that subdivision and trading of property proportions, thus the same is the realisation of the capital asset and not a transaction of profitable business (Capital Gains Tax-Subdivision., 2015). Further,in the present, the profit which is derived is not from the conduct of the business of selling and subdividing land mere represent the realisation of the capital asset. Explanation of Outcome: In above-specified case, the income was received by the taxpayer as a result of isolated transaction i.e. acquired land for working and sold the sand subsequently. Thus the income was treated as ordinary income by the High Court in accordance with provisions of section 25 (1) of ITAA 97. The profit arise from the resumption of land was treated as assessable profit as the ultimate purpose of the taxpayer was to make a profit and the same was assessable under section 26 (a). Explanation of Outcome: The decision in the present case was distinguished on the basis that the property was used as a mine for a longer period in comparison to farming. Thus the proceeds received from the sale of subdivided land which was acquired for the purpose of farming were treated as a realisation of a capital asset. Explanation of Outcome: It was concluded by Federal Court in above case that the sale of land was assessable under section 25(1) (Taxation Ruling, 2014). In the present case, the person enters into a business which was for the purpose of profit making. Thus as the property was attained with the objective of receiving profit the venture is not regarded as investment and profit from the same is treated as income for the purpose of section 25 (1). References Steen, A. and Peel, V., 2015. Economic and Social Consequences of Changing Taxation Arrangements to Working Holiday Makers. J. Austl. Tax'n, 17.Pp.225-230. Harding, M., 2013. Taxation of dividend, interest, and capital gain income. Graetz, M.J. and Warren, A.C., 2016. Integration of Corporate and Shareholder Taxes. Dividend Income. 2017. [Online]. Available through https://www.ato.gov.au/individuals/data-matching-letters/types-of-letters/dividend-income/. [Accessed on 2nd May 2017] Tax residency for individuals the domicile test. 2013. [Online]. Available through https://talktoataxpert.wordpress.com/2013/03/10/tax-resdidency-for-individuals-the-domicile-test/. [Accessed on 2nd May 2017] ATO Interpretative Decision. 2014. [Online]. Available through https://law.ato.gov.au/atolaw/view.htm?docid=aid/aid2002483/. [Accessed on 2nd May 2017] Taxation Ruling. 2014. [Online]. Available through https://law.ato.gov.au/atolaw/view.htmldocid=TXR/TR923/NAT/ATO/00001. [Accessed on 2nd May 2017] Capital Gains Tax-Subdivision. 2015. [Online]. Available through https://austaxpbr.com.au/document/PBR. [Accessed on 2nd May 2017]