Juche North Koreas Leading Political Philosophy

Juche, or Korean socialism, is a political ideology first formulated by Kim Il-sung (1912–1994), the founder of modern North Korea.  The word Juche is a combination of two Chinese characters, Ju and Che, Ju meaning master, subject, and the self as actor; Che meaning object, thing, material. Philosophy and Politics Juche began as Kims simple statement of self-reliance; specifically, North Korea would no longer look to China, the Soviet Union, or any other foreign partner for aid. Over the 1950s, 60s, and 70s, the ideology evolved into a complex set of principles that some have called a political religion. Kim himself referred to it as a type of reformed Confucianism. Juche as a philosophy includes three basic elements: Nature, Society, and Man. Man transforms Nature and is the master of Society and his own destiny. The dynamic heart of Juche is the leader, who is considered the center of society and its guiding element. Juche is thus the guiding idea of the peoples activities and the countrys development. Officially, North Korea is atheist, as are all communist regimes.  Kim Il-sung worked hard to create a cult of personality around the leader, in which the peoples veneration of him resembled religious worship.   Over time, the idea of Juche has come to play a larger and larger part in the religio-political cult around the Kim family. Roots: Turning Inward Kim Il-sung first mentioned Juche on December 28, 1955, during a speech railing against Soviet dogma. Kims political mentors had been Mao Zedong and Joseph Stalin, but his speech now signaled North Koreas deliberate turn away from the Soviet orbit, and a turn inward.  Ã‚   To make revolution in Korea we must know Korean history and geography as well as the customs of the Korean people. Only then is it possible to educate our people in a way that suits them and to inspire in them an ardent love for their native place and their motherland.  Kim Il-sung, 1955. Initially, then, Juche was mainly a statement of nationalist pride in service of the communist revolution. But by 1965, Kim had evolved the ideology into a set of three fundamental principles. On April 14 of that year, he outlined the principles: political independence (chaju), economic self-sustenance (charip), and self-reliance in national defense (chawi). In 1972, Juche became an official part of North Koreas constitution. Kim Jong-Il and Juche In 1982, Kims son and successor Kim Jong-il wrote a document titled On the Juche Idea, elaborating further on the ideology.  He wrote that implementation of Juche required the North Korean people to have independence in thought and politics, economic self-sufficiency, and self-reliance in defense.  Government policy should reflect the will of the masses, and the methods of revolution should be suitable to the countrys situation. Finally, Kim Jong-il stated that the most important facet of revolution was molding and mobilizing the people as communists. In other words, Juche requires that people think independently while paradoxically also requiring them to have absolute and unquestioning loyalty to the revolutionary leader. Using Juche as a political and rhetorical tool, the Kim family has nearly erased Karl Marx, Vladimir Lenin, and Mao Zedong from the consciousness of the North Korean people.  Within North Korea, it now appears as if all of the precepts of communism were invented, in a self-reliant way, by Kim Il-sung and Kim Jong-il. Sources Armstrong CK. 2011. Juche and North Koreas global aspirations. In: Ostermann CF, editor. North Korea International Documentation Project: Woodrow Wilson International Center for Scholars.Chartrand P, Harvey F, Tremblay E, and Ouellet E. 2017. North Korea: Perfect harmony between totalitarianism and nuclear capability. Canadian Military Journal 17(3).David-West A. 2011. Between Confucianism and Marxism-Leninism: Juche and the Case of Chong Tasan. Korean Studies 35:93-121.Helgesen G. 1991. Political revolution in a cultural continuum: preliminary observations on the North Korean Juche ideology with its intrinsic cult of personality. Asian Perspective 15(1):187-213.Kim, J-I. 1982. On the Juche idea. Blackmark Online.

Prostate Cancer - 2703 Words

Prostate cancer Introduction Prostate cancer is a cancerous tumor in the prostate gland, a small walnut-sized gland in men that makes seminal fluid, which helps carry sperm out of the body. The prostate is located beneath the bladder and surrounds the urethra, the tube that carries urine out through the penis. Prostate tumors can be benign or cancerous. With benign tumors, the prostate gets bigger and squeezes the urethra, interrupting the normal flow of urine. This condition, called benign prostate hyperplasia or BPH, is common and not usually life threatening. Prostate cancer -- one of the most common kinds of cancer in men -- can spread beyond the prostate gland and be life threatening. Prostate cancer is the third most†¦show more content†¦Some men find this test embarrassing, but it is quick, relatively painless, and helps find many prostate cancers. PSA test -- a blood test measuring the level of prostate-specific antigen (PSA). Prostate cancer cells make higher amounts of PSA, so measuring PSA levels may help find cancer while it is still microscopic. However, finding higher levels of PSA does not always mean that a man has cancer. Benign conditions such as an enlarged prostate can also raise PSA levels. If either the DRE or PSA test suggests that cancer might be present, your doctor may recommend the following tests: Transrectal ultrasound -- using a small probe inserted into the rectum, sound waves help get a visual image of the prostate. Biopsy of the prostate -- the doctor gets a tissue sample through the rectum and examines it for cancerous cells. If the biopsy shows the presence of cancer, you may need more tests to see if the cancer has spread: Imaging tests -- computerized tomography (CT) or magnetic resonance imaging (MRI) scans may pinpoint the location of cancer that has spread beyond the prostate. Bone scans and x-rays -- these tests look for spread of cancer to the bones. Lymph node biopsy -- a surgical procedure to find out if the cancer has spread to the lymph nodes. Preventive Care The American Cancer Society suggests men talk with their doctors about the benefits and risks of prostate cancer screening. While the PSA test andShow MoreRelatedTreatment for Prostate Cancer1369 Words   |  6 PagesTREATMENT of localized prostate cancer usually includes prostatectomy and radiation therapy, occasionally augmented with hormonal therapies. However, Fu et al., (2012) have noted that recurrence of prostate cancer occurs in about 15% of patients within 5 years after prostatectomy and in about 40% patients within 10 years. Although, more than 70% of patients are expected to survive for more than 10 years after prostatectomy, radiationRead MoreProstate Cancer1210 Words   |  5 PagesA prostate is a gland in the male reproductive system found below the bladder and in front of the rectum. Prostate cancer is cancer that forms in tissue in that gland, it usually occurs in older men. Cancer comes in forms o f tumors, which is an abnormal growth of cells. Malignant tumors are the cancerous tumors of the two different types of tumors. Can cause pain and interfere with normal function, but they can also cause other systems in the body to act abnormally. Malignant tumors can invade nearbyRead MoreProstate Cancer1239 Words   |  5 PagesA prostate is a gland in the male reproductive system found below the bladder and in front of the rectum. Prostate cancer is cancer that forms in tissue in that gland, it usually occurs in older men. Cancer comes in forms of tumors, which is an abnormal growth of cells. Malignant tumors are the cancerous tumors of the two different types of tumors. Can cause pain and interfere with normal function, but they can also cause other systems in the body to act abnormally. Malignant tumors can invade nearbyRead MoreProstate Cancer : Cancer And Cancer1283 Words   |  6 PagesCancer begins when cells start to grow uncontrollably. Prostate cancer occurs in a male ’s prostate gland (a small walnut shaped gland that produces the seminal fluid that nourishes and transports sperm) (Mayoclinic.org, 2015). Prostate cancer is one of the most common types of cancer in men (Mayoclinic.org, 2015). There are 4 types of prostate cancer such as sarcomas, small cell carcinomas, neuroendocrine tumors and transitional cell carcinoma. Most prostate cancer is considered to be adenocarcinomasRead MoreThe Correlation Between Cancer And Prostate Cancer1017 Words   |  5 PagesThe finding led to the belief that the solution lied in the saturation, where the maximal growth of the prostate cancer was achieved at a low level of testosterone. This model was produced by Fowler and Whitmore, who concluded â€Å"normal endogenous testosterone levels may be sufficient to cause near maximal stimulation of prostatic tumors.† There final conclusion was that â€Å"there is not today—nor has there ever been—a scientific basis for the contention that a higher T concentration causes pCA growthRead MoreProstate Cancer4196 Words   |  17 PagesAbstract Prostate cancer is one of the major health concerns of the public. Worldwide prostate cancer has affected a big portion of the population and has become an issue for many males all around the world. Prostate cancer refers to the malignant growth of glandular cells located in the prostate. At the age of 85, a man is said to have a 1 in 5 chances of developing prostate cancer sometime in their life. Unfortunately Prostate cancer is a disease that does not give any warning signs when it isRead MoreProstate Cancer Essay1013 Words   |  5 PagesProstate Cancer The prostate gland is an egg-sized organ that rings the male urethra. The secretions of the prostate give nutrients to the semen. Prostate cancer is the most commonly diagnosed cancer and the second most common cause of cancer death in men. (Ernstoff,Heaney,Peschel,1998,pviii) Like all cancers, prostate cancer is an uncontrolled cell production in a particular organ or area of the body. In the case of prostate cancer, these cells begin to split impulsively in the prostate andRead MoreThe Treatment Of Prostate Cancer852 Words   |  4 PagesProstate cancer is the one of the most lethal disease in the United Sates. The pattern of disease recurrence being the major cause of morbidity and mortality. In spite of recent advances in our understanding of the molecular mechanisms responsible for the development of prostate cancer, the survival rate of men with this disease has remained relatively unchanged in over the decades. Since the Nobel prize winning discovery by Dr. Huggins and Dr. H odges (Huggins C., 1941) androgen deprivation therapyRead More Prostate Cancer Essay1176 Words   |  5 PagesInterest Prostate cancer being a huge cause of mortality and medical expense in men age forty and above has only recently become a topic of general conversation to men in America (Plowden, 2009). African-American men are affected by prostate cancer at a disproportional level than all other men. They are diagnosed up to 65% more frequently and the mortality rate is twice that of Caucasian counterparts (Emerson, 2009). The African-American male is also less likely to take advantage of free prostate cancerRead MoreProstate Cancer : The Most Common Cancer2250 Words   |  9 PagesProstate cancer is the second most common cancer and it is the second leading cause of cancer death in American men according to the American Cancer Society(ACS) ( 2016). Older age is the strongest risk factor for the development of prostate cancer. Approximately 1 in 7 men will be diagnosed with prostate cancer during his lifetime (ACS, 2016). There are more than 2.9 million prostate cancer survivors in the United Sta tes (ACS, 2016). The risk of dying from prostate cancer is 2.9 percent, with seventy

America s Territorial Integrity And National Interest

201313234 Prelim Paper States by nature shall always uplift and protect their own territorial integrity and national interest against interventions through different approaches to survive. Hence, Philippines’ move in securing its territorial integrity through applying such approach as to say filing an arbitration case against China or other approaches if obligatory is necessary and inevitable due to the surrounding circumstances of the case. A week after the release of the ruling of the Permanent Court of Arbitration regarding the issue in the West Philippine Sea, the verdict had drawn both hope and frustration to Filipinos dreaming for the occupation in the disputed islands. Hope in the sense that the unanimous vote in the tribunal can be used as an essential chip in dealing with China and it can be a game-changer for the successfulness of their aspiration. At the same time, it also brought frustrations to Filipinos, after President Xi Jinping asserted that,  "China’s territorial sovereignty and marine rights in the seas will not be affected by the ruling†, according to The Guardian, 2016. Moreover, the column also reported the statement from the Chinese Government insisting that â€Å"Chinese people firmly oppose the ruling and will neither acknowledge it nor accept it†. These strong statements from China imply their rogueness with regard to this issue. These are proclamations of them prolonging the bullying to the Philippines in the form of deprivation. LiberalismShow MoreRelatedThe Reform Of Progressive Era Brought936 Words   |  4 Pagesof 7 percent and affected only 2 percent of the population- hardly the stuff of the modern regulatory-welfare state1. They also cautioned that confronting the Supreme Court with another income tax statute. Prior to the 16th Amendment, taxation in America was levied on the basis of consumption, not income. Tax based on consumption (a sales tax) entails limitations to that tax, because an excessive tax rate will itself stifle consumption and give rise to smuggling, black markets and other means of taxRead MoreThe United States And Foreign Policies870 Words   |  4 Pageselected to reform national politics and initiate new progressive policies in Washington, he spent the majority of his time as President dealing with foreign policy rather than domestic. Wilson s predecessors, including McKinley, Theodore Roosevelt, and Taft, had viewed the United States as an emerging power that needed to extend i ts influence throughout the world in order to serve national interests. This imperialist policy was justified by the commonly held belief that it was America s duty as a ChristianRead MoreSoviet Union : A Communist Union2246 Words   |  9 Pages1917 was reflective of an act of treason against the country’s national interests. Putin’s leadership philosophy is that he has to protect what belongs to him and what his predecessors had achieved (Withnall). Such strong sentiments from Mr. Illarionov demonstrate that, for instance, the re-acquisition of Finland would not be regarded as an act of war as Russia would only be regaining what is rightfully hers. The idea of national interests is indeed prevalent and is considered as the platform on whichRead MoreIntervention Is An Ancient And Well Established1226 Words   |  5 Pagesas diplomatic pressure, negotiations and war. From the time of the ancient Greeks to this day, some states have found it advantageous to intervene in the affairs of other states on behalf of their own interests and against the latters will. Other states, in view of their interests, have opposed such interventions and have intervened on behalf of theirs. It is only since the French Revolution of 1789 and the rise of the nation- state that the legitimacy of intervention has beenRead MoreLatin America Foreign Policy Essay2955 Words   |  12 Pages Latin America cannot be categorized as one homogenous block. In spite of sharing multiple aspects—culture, language, and history—there is not a single standard culture that distinguishes the region. One aspect of Latin American culture, regarding foreign policy, is a prevalent respect for the norm of sovereignty and non-intervention. There exists a strong disposition to follow international law as a means to prevent war or at the very least ward-off potential intervention by extraregionalRead MoreThe After World War I1174 Words   |  5 PagesPost WW1 Isolationism Many events had led to the U.S turning away from international affairs after World War One, this making them an isolationist nation. Isolationism is the policy of remaining apart from affairs and otr interests of other groups, political affairs of other countries. After World War One the U.S tried to reduce their appearance in world affairs. The U.S refused to join the League of Nations. Even though the American president at the time, Woodrow Wilson, thought they should joinRead MoreTo what extent did the goals of American foreign policy change in the years 1930-1941? For what reasons did these goals change?1205 Words   |  5 Pagesit became clear that fascism was destroying many democracies around the globe, but America still opted for neutrality rather than war. Hopelessly optimistic and naà ¯ve American politicians like Frank B. Kellogg created the Kellogg-Briand Pact, signed by fifteen nations, which would supposedly protect America from the threat of war. Although the nations that signed agreed not to use war as an instrument of national policy, the Pact was utterly useless because it could not be enforced. Similarly, theRead MoreThe History and Dynamics of Regionalism1558 Words   |  6 PagesTHE ROOTS AND DYNAMICS OF REGIONALISM Geographical proximity and mutual interference of state sharing called regionalism. Regionalism includes interest group and less global scope. It is better defined as formal or informal, between governments and not government’s organization, or private sector for mutual gains. Region is defining as social and political construction it about exclude and include. POLITICAL FACTORS DRIVING REGIONALISM Political factors are associated to development of regionalism;Read MoreNational Security Strategy for a New Era1471 Words   |  6 Pagesthere are concerns over the misuse and overreaching of military force. As well, today’s economic dispair mimics that of the inflation that gripped the nation in the 1970’s and 1980’s (Snow, 2014, p. 5). Left unidentified is a comprehensive strategy for United States national security. What are the priorities for American national security today, and how can they effectively be met? What are the overarching goals of the United States going and how can they be achieved? Answers to these questions areRead MoreThe Battle Of Dien Bien Phu1519 Words   |  7 Pagestemporarily separated Vietnam into two zones, a northern zone to be governed by the Viet Minh, and a southern zone to be governed by the state of Vietnam. A ceasefire was signed and France acknowledged to withdraw and leave Vietnam. It declared territorial integrity an d sovereignty of Indochina, thereby granting its independence from France. The United States refused to participate in the conference or recognize the accords. This â€Å"peace treaty† is another case of a peaceful solution to one problem for

Religion Is A Belief System - 1584 Words

In the beginning of the semester during chapter 2, we were asked to define religion. I had defined religion as that it is â€Å"something of a higher power that people believe in† and that â€Å"it relates to many different aspects of life including indescribable events, how to act/rules of behavior and stories of how existance happened.† Today, I would change my definition of religion. I’ve learned that not all religions believe in a higher power. Buddhism falls into this category. Buddhists believe in teachings by an actual person and not in a higher power or god. I do believe that the second part of my definition is correct because religions do have creation stories, rules of behavior and reasons why certain things happened that are unexplainable. Although different religions have different stories, they still all have their own explanations and beliefs. I would definitely add to my definition. I would say religion is a belief system that is dedicated to speci fic religious practices. This is more general to fit every religion under this definition, no matter what their beliefs. Hinduism and Taoism are two religions that we have discussed in class where Taoism and Hinduism do fit my new definition of religion. They are both eastern religions and include a bit of philosophy. Each tries to target moral behavior and has a incredible appreciation for nature and the universe. Hinduism does have a creation story to describe existence, regarding a story about the â€Å"cosmic egg.† Taoism alsoShow MoreRelatedReligion Is A System Of Belief1478 Words   |  6 PagesJAINISM RELIGION Religion is a system of belief in spiritual beings and practices observed by a group of people, institutions, churches, codes related to sacred things (Horton, 1960). The world has numerous religions with different set of beliefs and perspective. Majority of these religions are centuries old and have a wide following in different parts of the world depending on their origin. Jainism is one of these oldest religions in the world that have survived to date with a huge following inRead MoreReligion : A Unified System Of Beliefs And Practices949 Words   |  4 PagesAccording to a French sociologist, Emile Durkheim religion is â€Å"a unified system of beliefs and practices relative to sacred things, that is to say, things set apart and forbidden -- beliefs and practices which unite into one single moral community called a Church all those who adhere to them.† Based on the definition, religion is part of people’s culture as culture is also the beliefs and the values of p eople in a society. Religion plays a very important role in every culture, including AmericanRead MoreReligion Is More Than A Belief System853 Words   |  4 Pagesdefinition of religion is a hard one to summarize in one sentence. Webster s definition follows asAn organized system of beliefs, ceremonies, and rules used to worship a god or groups of gods. When I was a child I was not exposed to other belief systems, so is saw religion basically as a reward system for simply acknowledging that a certain deity existed. Throughout my mental growth I began to notice that my understanding of religion was incomplete. I needed to take into consideration that religion is moreRead MoreReligion As A Unified System Of Beliefs And Practices1258 Words   |  6 PagesReligion is a unified system of beliefs and practices relative to sacred things, that is to say, things set aside and forbidden; beliefs and practices which unite into one single moral community called a Church, all those who adhere to them (Durkheim, 1965, 62). Religion is the foundation of all societies and cultures around the globe; it makes people who they are. Scholars have approached the study of religion from different disciplines and perspectives such as symbolism and the cognitive approachRead MoreAtheism Is Not A Religion, A Worldview Or A Belief System1618 Words   |  7 PagesThere have been numerous debates between the religious and atheists, and all seem to end with the same conclusion: neither side changed at all. Atheism is defined as the rejection of the God hypothesis. Atheism is not a religion, a worldview or a belief system; they are just denying religious claims that fail to provide evidence. Christians follow the teachings of â€Å"Jesus Christ† written in the bible. They believe god created the earth in seven days and that he will soon send his son, Jesus to earthRead MoreChristianity And Islam : Religion Or Belief System2376 Words   |  10 PagesBehind every religion or belie f system, there is a story. In monotheistic religions, the story usually begins with a god, who created the heavens, the earth, the inferno and all that abides within these three realms. The stories go on to glorify their respective god, through tales of their heroic acts or sublime sermons. These stories exemplify not just a fable of the past, but a promise for the future. For Christianity and Islam, the two most popular religions in the world, these stories are similarRead MoreReligion Belief Systems in Australia Post 19451239 Words   |  5 PagesReligion Belief Systems in Australia post 1945 Question 1: Aboriginal religion is based on land. Land is the heart of Aboriginal Dreaming and provides the assurance needed for the continuation of rituals and ceremonies (king, 2010, p.213). The effect of Dispossession on Aboriginal spiritualities related to the separation from their land was enormous and overwhelmingly detrimental. The impact of British colonisation resulted in Australia being declared terra-nullius land belonging to no-oneRead MoreBuddhism : A Of The Major Religions With An Intricate History Of System And Beliefs3037 Words   |  13 PagesBuddhism is one of the major religions with an intricate history of system and beliefs. Siddhartha Gautama also known as Buddha â€Å"the awakened one†, the founder and leader of the Buddhism, lived from the periods of 566 BC to 480 BC (Buswell). Siddhartha Gautama was an Indian warrior king’s son so he lived a lavish life as he was the prince of the warrior caste. He got bored of his extravagant life as he lived on and went into the world to search and explore it for understanding. He wondered what happenedRead MoreDiversity Of Religions, Perceptions, Culture, Ideologies, And Belief Systems2465 Words   |  10 Pages1. Introduction Diversity of religions, perceptions, culture, ideologies and belief systems is an objective reality. Many Qur’anic verses have treated the issue of diversity. Even Islam is a true religion in the sight of God; there is no restriction for respecting other religions and their adherents. No one is allowed to force to embrace God’s religion. According to the Qur’an,the social differences are recognized to show greatness of the Creator and not to show the superiority among one anotherRead MoreEssay on Religious Relativity1017 Words   |  5 Pagesrequires students to tolerate other people’s religious beliefs and practices, at the same time recognizing their own beliefs and practices as just one system in a world of diverse, yet equally legitimate, religious systems. In todays society we see an array of people practicing, preaching, and learning religion. We find people everyday that recognize their own beliefs to be beliefs and nothing more but we also see p eople who consider their beliefs to be the truth and hold that truth to be the highest

Essay of Love free essay sample

What Is Love? Love is a force of nature. However much we may want to, we can not command, demand, or disappear love, any more than we can command the moon and the stars and the wind and the rain to come and go according to our whims. We may have some limited ability to change the weather, but we do so at the risk of upsetting an ecological balance we dont fully understand. Similarly, we can stage a seduction or mount a courtship, but the result is more likely to be infatuation, or two illusions dancing together, than love. Love is bigger than you are. You can invite love, but you cannot dictate how, when, and where love expresses itself. You can choose to surrender to love, or not, but in the end love strikes like lightening, unpredictable and irrefutable. You can even find yourself loving people you dont like at all. We will write a custom essay sample on Essay of Love or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Love does not come with conditions, stipulations, addendums, or codes. Like the sun, love radiates independently of our fears and desires. Love is inherently free. It cannot be bought, sold, or traded. You cannot make someone love you, nor can you prevent it, for any amount of money. Love cannot be imprisoned nor can it be legislated. Love is not a substance, not a commodity, nor even a marketable power source. Love has no territory, no borders, no quantifiable mass or energy output. One can buy sex partners and even marriage partners. Marriage is a matter for the law, for rules and courts and property rights. In the past the marriage price, or dowry, and in the present alimony and the pre-nuptial agreement, make it clear that marriage is all about contracts. But as we all know, marriages, whether arranged or not, may have little enough to do with love. Sexual stimulation and gratification, whether by way of fingers, mouths, objects, fantasy play, whips and chains, or just plain intercourse, can certainly be bought and sold, not to mention used to sell other things. Whether sex should be for sale is another question entirely, but love itself can not be sold. One can buy loyalty, companionship, attention, perhaps even compassion, but love itself cannot be bought. An orgasm can be bought, but love cannot. It comes, or not, by grace, of its own will and in its own timing, subject to no humans planning. Love cannot be turned on as a reward. It cannot be turned off as a punishment. Only something else pretending to be love can be used as a lure, as a hook, for bait and switch, imitated, insinuated, but the real deal can never be delivered if it doesnt spring freely from the heart. This doesnt mean that love allows destructive and abusive behaviors to go unchecked. Love speaks out for justice and protests when harm is being done. Love points out the consequences of hurting oneself or others. Love allows room for anger, grief, or pain to be expressed and released. But love does not threaten to withhold itself if it doesnt get what it wants. Love does not say, directly or indirectly, If you are a bad boy, Mommy wont love you any more. Love does not say, Daddys little girl doesnt do that. Love does not say, If you want to be loved you must be nice, or do what I want, or never love anyone else, or promise youll never leave me. Love cares what becomes of you because love knows that we are all interconnected. Love is inherently compassionate and empathic. Love knows that the other is also oneself. This is the true nature of love and love itself can not be manipulated or restrained. Love honors the sovereignty of each soul. Love is its own law.

Case Law and ATO Rulings

Question: Advise income tax implications with relevant sections of Acts, case law and ATO rulings. Answer: There are many forms oftaxation in Australia. Individuals and companies in Australia are required to pay taxes or charges to local,state, andfederal government level. The taxes are basically collected in order to provide funds for the payment ofpublic servicesandtransfer payments, distribution for economic wealth. The most significant form of taxation in Australia is Income tax which is collected by thefederal governmentthrough theAustralian Taxation Office (ATO). Federal government also collects AustralianGSTrevenue and after the collection process it so paid the states under a formula that is determined by theCommonwealth Grants Commission for distribution. The most significant source of revenue in Australia is the taxes on individuals which are imposed by the federal government. The state governments do not impose income taxes in Australia. Personal income taxes in Australia are imposed on the basis of personal income of the individual and thus the progressive basis. Australia does not provide for heavy taxation system and thus maintains a lowtax burdenin comparison to other wealthy, developed nations. There are various types of taxes in Australia under which it divides the burden of tax equally between the poor and rich. 1. Australias taxation system is having personal income tax as the most important source of income that is why it is important to understand what is meant by income. Income can be earned by way of personal exertion (by working) and it can also be earned from investment. Income is always in the form of money or goods and services. 2. Here, Allan is a doctor by profession. He is receiving gifts along with his prescribed fees. As per the terms of the law amounts which are received as gifts may or may not treated as income. However, gifts may be taxable if they are part of the business activity. In this case Allan treated wine makers dog where he got dozens of wine bottles as gift thus as per the provisions of WET, Wine is threshold and thus wine producer has to pay WET so there will be no liability of WET on Allan. 3. Here, Allan and Batty had started selling excess produce of their garden in a local supermarket and retailers on regular basis thus they are having access to the income on regular basis. The gardening is not their hobby and they are selling the excess produce to the market on regular basis. Thus they have to assess the income and pay tax on the assessed income. They also need to maintain adequate records in regard to selling the produce in the market. They should also make a reasonable estimate of their tax payable. They also require taking assistance from ATO to reconstruct their records in order to make reasonable estimates. However they will have to bear penalty that is imposed by the law for non maintenance of appropriate records. 4. Bartering means the exchange of goods or services for other goods or services without exchange of money and thus money is not involved in the barter system and thus they are managed by the trade exchanges. Under the case study Allan and Batty provides trade exchange services to other people and thus keeps records of the transaction of the members thus the adequate amounts of debit and credit of the members. An online fee of $50 is being charged for battering which is taxable as they are charging fee for their services and as per the above definition of income it should be taxable under GST 2004/04 rulings. Further, Income tax implications of the Barter transactions are same as that related to the cash or credit transactions. Thus barter transactions are also assessable and deductable while calculating taxable income. 5. Income tax provisions of barter, cash and credit transactions are same. A liability for taxation including GST arises wherever a member of barter system makes a sale to another member who is subject to tax. Payment is made in the form of kind under barter system payment and thus money is not involved in the transaction. Maintenance if debiting and crediting of account is done in order to keep a check on the transactions between the members of the barter system. The member conducting a sale of the product is credited with his account and the member who purchases is debited with his account with the equal value of goods or services. According to the rules of laws, Fair market value of the product or service is being used as the value of those product or service in monetary terms. Fair market value clearly reflects the arms length price or it money value. Fair market value is the value which is charged by the seller in case the product is sold to a stranger or the services are provided to a stranger. Most of the business-oriented countertrade organisations use a specified rate for converting credit units into an Australian dollar equivalent but here Allan and Batty are converting it into Barts. Each credit unit is having a value equal to one Australian dollar. As per the laws of taxation, GST, income tax payment must be remitted and converted in the Australian currency. Payment in dollars is accepted by the other members. Tax invoice is also required for a barter transaction as it is required for other transactions. But the tax invoice must contain or comply with all the usual requirements of a taxable invoice. The solution provides for the tax implications of the various events that occurred during the year for Australian actress, Nicole who has performed a number of roles in films and has appeared as guest in various serials. Event: For a telemovie set of 1950, Nicole was asked to gain weight of 10 kilograms to play the role and would be given the role only if she does so. For the same Nicole agreed and increased her diet and spent $ 1000 for the same. She was paid $ 50,000 for the same. Issue: Will the $ 1000 spent be allowed as deduction? Discussion for Tax implication: As per the provisions of the Australian Income Tax provisions, Nicole is a professional as per the provisions of Australian Income tax laws if a person performs or appears in a film, on a tape or disc, or in a television or radio broadcast is covered in the definition of special professional. [1] Being in the above case, Nicole Grownman is an Australian actress working in films and guest appearances in serials is covered in the definition of special professionals. As per the provisions following will be considered in assessable income for the special professional- royalties from copyright of a literary, dramatic, musical or artistic work, and income from endorsements, advertisements, interviews, commentating and any similar service Rewards and prizes Income from a patent for an invention. [2] Conclusion In light to the above provisions the actress has earned $50,000 from the role that she has played in the film. So this $50,000 will consider while calculating the assessable income of Nicole Grownman. However, $1,000 will not be allowed as deduction being the actress does not have any specific prove that this expenditure is being made to the above mentioned revenue. Event: As a result of her weight gain Nicole had to buy new clothes at a cost of $2000. At the end of filming she wanted to lose weight and get back into shape so hired a dietician at a cost of $1,000 and a personal trainer ($2,500) and spent a week at a health clinic ($1,500). Issue: Will deduction be allowed? Discussion on Tax Implications: As per the provisions of income tax laws any personal expenditure made by the professional will not be considered as allowable expenditure while calculating the assessable income of the assessee. In the given case, Nicole brought new clothes at a cost of $2000, spends $1000 on dietician, $2500 on a personal trainer and spent a week at a health clinic worth $1500. All these expenditure made by the actress is being done in order to keep her fit. All these expenditures are personal in nature and should and not allowed as allowable expenditure. Conclusion: Being the expenses personal in nature, deduction will not be allowed. 3. Nicole was paid $2,000 by Womans World for an interview in which she spoke about the new telemovie as well as her personal life. She donated the money to the Royal Childrens Hospital. Tax Implications As per the provision of Australian tax laws any gift or donation made to organisations that have the status of deductible gift recipients (DGRs) s allowed as allowable deduction under income tax laws. However, four conditions must be met: The gift must be made to a deductible gift recipient. The gift must truly be a gift. A gift is voluntary transfer of money or property from which no material benefit is received. The gift must be covered by one of the gift types. The most common gift is money but deductions may be claimed for other types of gifts such as property or shares. The gift must comply with any relevant gift conditions. [3] In the given case, the actress has donated the amount to Royal Childrens Hospital. The hospital is covered under the definition of deductible gift recipients under Australian income tax laws. [4] Hence, the donation made by actress will be allowed as allowable expense for her being the same is covered in terms of above stated provision. 4. Event: The Telemovie received critical acclaim and Nicole was offered a small role in a Hollywood movie. Under the contract she was to receive $AU20, 000. She flew first class to the United States at a cost of $5,000; economy class would have been $2,000. After filming she spent a week visiting agents in Hollywood in the hope of securing more roles. Nicole regarded the week as a working holiday and she treated herself to five star accommodation at a cost of $6,000. Issue: Will she be eligible for deduction of the extra week spending? Discussion on Tax implication As per the provisions of income tax laws any personal expenditure made by the professional will not be considered as allowable expenditure while calculating the assessable income of the assessee. In the given case, she spent $5,000 travelling to United States and $6,000 staying in a five star hotel, both of these is personal expenditure and will not be considered as allowable expenses. In this case, Nicole earned $20,000 in Hollywood. As per the provisions of law, if you continue to remain an Australian resident while working overseas, you must declare your worldwide income in your Australian tax return, even if tax was being paid out in the country where you earned the income. Being, in this case, she earned $20,000 other side Australia, she needs to disclose the same to the authorities. [5] Conclusion: Deduction will not be allowed for the expenses incurred being personal in nature and Nicole will have to disclose in her return the income of $ 20,000 earned. 5. Event: A story is published by the well-known magazine Eye Spy for Nicole which contained a number of untruths. Since, her career is blossoming she is concerned about her repute and loss of future roles. She has spent $10,000 in legal fees, sued the magazine for libel and was successful in securing damages of $50,000. Issue: Taxability of $ 50,000 damages received and the $ 10,000 legal fees paid? Tax Implications In lieu of the provisions of the Australian Income tax law, any benefits derived as a consequence of any legal suit will be taxable in the hands of the recipient. However, the tax benefit is only available if: The full details of the reasons and circumstances leading to you incurring the legal expenses are provided Copies of any documentation in relation to the circumstances - such as, court documents, etc. are provided. Proof that how are these expenses relevant to your gaining or producing of assessable income is provided Proof of making the payment is available. In the given case, the magazine publisher Eye-Spy has written some untrue facts about the actress and hence, she filed the legal suit against the magazine and the decision of the court was in her favour. As a consequence, the former paid Nicole $50,000 to compensate the damages. Nicole had incurred $ 10,000 as a legal fees in the complete court procedures. Conclusion In light to the above provisions, $50,000 will be taxable and if she meets out the above conditions related to the legal expenses, she will be allowed to avail deduction for the $ 10,000 incurred. 6. Event: For a short break in acting, Nicole Paid $ 1,000 to a voice coach for improvement of voice projection. Issue: Will $ 1,000 be allowed as deduction? Whether the same is a private or career related expense? Discussion of Tax Implications As per the provisions of the Australian Tax, any expense incurred by a professional in the capacity of improvement of him/herself professionally is allowed as deduction. In the given case, Nicole had incurred $ 1,000 for improvement in voice projection, which can be considered as an expense for professional growth. Conclusion Hence, the above expense incurred is allowed as an allowable expense in light of the above provisions. 7. Event: Nicole shifted to a rented house in town and has specifically selected a two bedroom unit so that one room could be utilized exclusively as study/office where she could read script and deal with correspondence and meditate. Issue: Will she be entitled for a tax deduction for an apportionment of the rent used for business purpose? Discussion on Tax Implications Considering the provisions of the Australian Tax laws, for the rental expenses incurred by the assessee for a rented premise which will be used for the business purposes will be treated as allowable expenses. In the given case, Nicole has specifically selected a two bedroom unit so that one room could be set aside for exclusive use as a study/office where she could read scripts, deal with correspondence and meditate. Hence, in this case one room is used by Nicole for personal purpose and the other for business purpose. Conclusion: Hence, in the light of the provisions of the Australian Income Tax, deduction will be allowed for the proportionate the rent paid for the room used for business / office purpose. Reference: Australian Taxation Office, 2014, Income Averaging for Special Professionals 2013-2014; Australian Taxation Office, 2014, Taxable Professional Income; Australian Taxation Office, 2014, Gifts and Donations; The Royal Childrens Hospital Foundation, 2014, Legal Status and Privacy Policy; Australian Taxation office, 2014, International Taxa on Individuals; Available at:.