Example Sentences of the Verb Leave in English

This page provides example sentences of the verb leave in all tenses including active and passive forms, as well as conditional and modal forms. Base Form leave / Past Simple left / Past Participle left / Gerund leaving Present Simple I usually leave for work at seven in the morning. Present Simple Passive Books are left on the desk at the front of the room. Present Continuous Mary is leaving for London today. Present Continuous Passive The city is being left by thousands this week. Present Perfect She hasnt left for the meeting yet. Present Perfect Passive The city hasnt been left by everybody yet. Present Perfect Continuous She has been leaving reminders around the house for years. Past Simple I left for work early yesterday morning. Past Simple Passive The magazine was left on the table yesterday afternoon. Past Continuous We were leaving for our vacation when they arrived. Past Continuous Passive The tourists were being left behind when the tour guide noticed they were missing. Past Perfect They had already left home when we got there. Past Perfect Passive The ticket had been left behind so he couldnt come. Past Perfect Continuous She had been leaving him reminders for a while before he remembered to take out the trash. Future (Will) Alice will leave soon. Future (Will) Passive The book will be left by the student. Future (Going To) We are going to leave on Friday. Future (Going To) Passive The house is going to be left by the visitors next week. Future Continuous This time next week we will be leaving on vacation. Future Perfect She will have left him by the end of next month. Future Possibility She might leave at the end of the week. Real Conditional If she leaves him, he will be very unhappy. Unreal Conditional If she left him, he would be very unhappy. Past Unreal Conditional If she had left him, he would have been very unhappy. Present Modal You can leave at any time. Past Modal They must have left early.

The Power of Police Essay - 1541 Words

The Power of Police In the past decade, many police departments have adopted a new theory that says serious crime can be reduced by controlling minor disorders and fixing up obvious signs of decay or litter. The theory is called broken windows, after a 1982 Atlantic Monthly magazine article by James Q. Wilson and George Kelling. The article argued that when low-level quality-of-life offenses were tolerated in a community, more serious crime would follow. According to this view, broken windows, abandoned buildings, public drinking, litter and loitering cause good people to stay in their houses or move out of the neighborhood entirely, leave criminals free to roam and send a message that law violations are not taken seriously. The†¦show more content†¦And that is precisely what has happened. To justify a stop under the Supreme Courts Terry decision, a police officer must have a reasonable suspicion of some wrongdoing. In determining reasonableness, an officer must be able to point to specific and articulable facts that warrant the governmental intrusion; reliance on inchoate and unparticularized suspicion or [a] hunch is not permissible. Furthermore, the scope of any resulting police search must be narrowly tailored to match the original reason for the stop. The Court emphasized that a search must always be strictly circumscribed by the exigencies which justif[ied] its initiation. In Terry, the Court identified the police officers safety as the primary purpose for the search, and concluded that a frisk is permissible if a reasonably prudent man in the circumstances would be warranted in the belief that his safety or that of others was in danger (Cornell Law 3) However, this case established the legal precedent that police officers could draw conclusions based on their e xperiences to ascertain if an alleged suspects conduct is an indication of criminal activity. If a police officer surmises that an individuals conduct is ambiguous, then the officer can briefly detain the person and conduct a limited search for the safety ofShow MoreRelatedPolice Powers1914 Words   |  8 Pagesfree from police custody until the next stage of the process of the case (trial). The custody officer has the power to either decide if bail is granted or not. If the officer refuses to grant bail they must present the case to magistrate court soon as possible. Bail Bail means that after someone has been charged they are free from police custody until the next stage of the process of the case (trial). The custody officer has the power to eitherRead MorePolice Power Etc.1676 Words   |  7 PagesScenario 3 Weatherbell and Farzal are Police Constables on duty when receiving a call from All That Glitters - jewellers in the shopping centre about a woman who is believed to be a theft.The information they have got about the suspect is : young,tall woman with long blonde hair wearing jeans and black jacket carrying a black rucksack. As the police constables mentioned above drove past Station Square they see young woman meeting the description they have. When officer Weathrbell runs after theRead MorePolice Abuse Of Powers Of Police Officers1772 Words   |  8 PagesNa’Darius Nealey English 4 Period 4B Ms.K 2 September 2014 Police Abuse of Powers Police officers are given a lot of power because it is needed to help protect citizens and the community. However, police often abuse their power by the over use of force, corruption, sexual misconduct, bias based policing, and failure to maintain police ethics. (Peak, 2011) The over use of force would include: unjustified shootings, severe beatings, fatal chokings, and rough treatment. Policing is a very dangerousRead MoreThe Power Of Police Officers954 Words   |  4 Pagesstressful role that takes its toll on police officers, more so because in these situations, an incident may arise that needs to be dealt with decisively. However, with the plethora of inaccurate and unjustified reports of police brutality, and the reciprocating media backlash, police officers are put in a haphazard situation that does not allow them to make quick decisions and act accordingly. 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Because of the nature of police work, there is a potential for deterioration of these ethical and moral standards through deviance, misconduct, corruption, and favoritism. Although these standards are set in place, many police are not held accountable for their actions a ndRead MorePolice Power Is An Awaking Leviathan1874 Words   |  8 Pagesdeviant act because of easier access to the organization’s resources. Thus managers, law enforcers form a much higher position level or businesses’ owners can be expected to break the rules and the constitutional law. â€Å"In the United States today, police power is an awaking leviathan† (Caldero Crank, 2010). Every job in its very nature, especially in the criminal justice field, involves a slippery slope or the potential for gradual deterioration of social-moral inhibitions and perceived sense of permissibility

Project Management for Business and Technology- myassignmenthelp

Question: Discuss about theProject Management for Business and Technology. Answer: Project methodology and its role into project management Nicholas and Steyn (2017) stated that project methodology is model that the project manager employs for designing, planning, implementing along with achieving of the objectives of the project. In order to finish the project work within scheduled time and budget, project methodologies are used. Rainer, Prince and Watson (2014) mentioned that project methodology is se of proper repeatable processes which help in introducing of reliability, flexibility as well as competence which improve the quality to manage the business projects (Turner, 2016). Project methodologies are used in improving alignment of the projects, increasing the competitive advantage, producing of better and faster business results, helping to predict requirements of staffs and improving the management information. The project methodologies are used into various project management processes designed for supporting the project manager involved into the business projects. The goal of project management methodologies is to finish the tasks faster needed for the projects. It also rises of strategies to handle the project issues (Rosemann vom Brocke, 2015). There are different types of project methodologies such as PRINCE2, Agile XP, Waterfall and Agile Scrum. Within the project management, the role of project methodologies are to specify what tasks are required to undertaken and when to perform them for maximizing the time along with resources. Day-by-days, the project management methodologies are become larger as well as more complex. This methodology is helpful into the project as it helps to tackle the project properly along with systematically integrate all the project activities (Karaman Kurt, 2015). At the operational level, this particular methodology plays a key role into delivering of the organizations empowers with the project team to do the needful work. This methodology enables the organization to deliver of cost effective and scheduled solutions to the project manager. Selected methodology: PRINCE2 The selected methodology is PRINCE2 methodology. It is a process based methods for the project management. Structured project management orders the project into defined steps to make it logical as well as organized. PRINCE2 provides written description of project management approach. This particular methodology divides the entire project work into manageable stages. On the other hand, PMBOK is set of standard and guidelines for the project management (Spundak, 2014). The strength of PMBOK is to teach knowledge base of project management profession while PRINCE2 sets out standard approach to run the project. Similarities between PMBOK and PRINCE2 methods processes Both PMBOK and PRINCE2 processes are similar in some of the key areas as follows: PMBOK is a standard which is used in the project management and PRINCE2 is a method which is used in all types of projects. Similarity is that both are used into the project management. Both are guides on the project management. Both have initiation phase, planning, execution, controlling and closing phase into the project phases (Joslin Muller, 2015). Both describes what the project manager knows and should able to do. Differences between PMBOK and PRINCE2methods processes Features PMBOK PRINCE2 Definition It is standard and guide. It is structured. Themes and knowledge areas There are ten knowledge areas. There are seven themes. Process and activities There are 5 process groups along with 47 processes. There are 7 processes along with 35 activities (Turner, 2016). Techniques It covers of techniques for each process. It consists of only specific techniques for PRINCE2. Focus The focus is on requirements of customer (Rainer, Prince Watson, 2014). The focus is on business case in addition to product. Role of project board It only provides the role of project sponsor. The project board provides the oversight of the project. Practical and comprehensive It is comprehensive. It is practical and focused on critical areas. Identification of methodology and processes relate to the project life cycle (PLC) PMBOK processes and PRINCE2 methodologies are related to the project life cycle. At first, the methodologies provide an overview of the entire project to strategy which is planned. Most key important step into PLC is planning phase which includes of risk assessment for completing all the project tasks on scheduled time. The methods and processes related to PLC are: Initiation: It agrees with vision of the project with providing of detailed justifications to the project work (Nicholas Steyn, 2017). The project manager is assigned at this phase to manage the entire work. Approval is taken from the higher authority to move forward with the detailed project plan. Planning: It collects of all required project information and develops the project scope. It reviews all the indicators of project to assess the risks on time before it affects the project. A budget plan is done to include of cost for PLC. Communication needs, risk assessment plan and training needs are reviewed. Executing: A project team is developed along with review of the security plan for the project team members (Rosemann vom Brocke, 2015). A quality assurance plan is prepared to achieve quality project work. All the stakeholders should be updated with project information along with project status. Monitoring: The entire project work is monitored and controlled by measuring the project performance using key performance indicators. Status review meeting and testing plan is implemented on time. Lessons learnt documents are prepared with getting approval to finish the project. Closing: All the project deliverables are obtained and all project cost are summarized which is spent on the project (Karaman Kurt, 2015). If there are any timeline changes, then change document is created. Finally, all the closure documents are formalized. References Joslin, R., Muller, R. (2015). Relationships between a project management methodology and project success in different project governance contexts.International Journal of Project Management,33(6), 1377-1392. Karaman, E., Kurt, M. (2015). Comparison of project management methodologies: prince 2 versus PMBOK for it projects.Int. Journal of Applied Sciences and Engineering Research,4(5), 657-664. Nicholas, J. M., Steyn, H. (2017).Project management for engineering, business and technology. Taylor Francis. Rainer, R. K., Prince, B., Watson, H. J. (2014).Management Information Systems. Wiley Publishing. Rosemann, M., vom Brocke, J. (2015). The six core elements of business process management. InHandbook on business process management 1(pp. 105-122). Springer Berlin Heidelberg. Spundak, M. (2014). Mixed agile/traditional project management methodologyreality or illusion?.Procedia-Social and Behavioral Sciences,119, 939-948. Turner, R. (2016).Gower handbook of project management. Routledge.

Taxation Laws for Residence and Source

Question: Describe about the Taxation Laws for Residence and Source. Answer: Case Study1: Residence and Source The determination of the residential status is made in the light of the provisions specified in the taxation laws of a country. In Australia, the government has promulgated the Income Tax Assessment Act 1997 to provide for the matters connected with the taxation of the income (Prince, 2013). Further, the Australian Taxation Office works as the administrative body in Australia and bears the responsibility for the imposition and collection of the income tax. Additionally, the Australian Taxation Office also provides for the rules to help the taxpayers in determination of the taxable income. It is important to note here that in regard to determination of the taxable income the residential status plays a crucial role (Prince, 2013). The provisions of section 6 of Incomes Tax Assessment Act 1997, defines the non-resident as the taxpayer not a resident of Australia. The determination that whether a taxpayer is a resident of Australiais made in accordance with the tax ruling 98/17 issued by the Australian Taxation Office (Australian Taxation Office, 2016). The ruling provides three types tests of residency such as domicile test, 183 days test, and superannuation test for determination of the residential status of an individual taxpayer. A brief description of these tests of residency is given as under: Domicile Test: The provisions prescribe that an individual having permanent place of living (abode) is deemed as resident of Australia (Australian Taxation Office, 2016). 183 Day Test: Here, the period of stay is taken into account. The provisions prescribe that an individual staying for a period of 183 days or more during the income year in Australia is deemed as resident (Australian Taxation Office, 2016). Superannuation Test: This test is specific to the government employees of Australia and provides that government employees of Australia deputed outside Australia to perform duties in connection with the employment will be deemed as resident (Australian Taxation Office, 2016). Further, it should be noted that in applying the 183 days test, the other considerations such as behaviour of the individual and intention and purpose of stay in Australia are taken into account. After taking into account all the factors, if it appears to the commissioner of Income tax that the individual coming to Australia intents to live permanently there, the commissioner may regard that individual as resident even if the period of stay is less than 183 days (Australian Taxation Office, 2016). In the current case, Fred who resides ordinarily in the UK comes on an official visit to Australia. The main purpose of this visit of Fred is to set up a branch office in Australia. Further, the behaviour of Fred indicates his intention to live for longer period in Australia. For instance, his wife accompanies him and he rented out the property in UK. These circumstances would be enough for the commissioner of the income tax to conclude that Freds intention is to live permanently in Australia. Moreover, the actual period of Freds Stay in Australia is 11 months, which is more than 183 days. Thus, it could be articulated that Fred is a resident of Australia for income tax purposes. Case study 2: Ordinary Income There have been contradictions in various cases on the issues of taxation of sale of land. The outcomes in respect of few of the cases of sales of land have been discussed as under: Case 1: Californian Copper Syndicate Ltd v Harris (Surveyor of Taxes) (1904) 5 TC 159 In this case, the taxpayer sold land to a company and received shares from that company as the consideration of the land. The taxpayer made huge profits out of this transaction. The income tax authorities levied tax on these profits considering as ordinary business income, whereas, the taxpayer contended that the profits were not taxable as ordinary business income (Manyam, 2011). The issue came up before the court for determination of the nature of profit wherein the court made the following observations: The mere realization of the investment (land or securities) or enhancement in the value of investment is not liable to tax, but the realization of the investment with the business motive is taxable. The existence of business nature activities is necessary to tax the profits on sale of land as ordinary business income (CCH Australia Limited, 2011). In the current case, the court observed that Californian Copper Syndicate Ltd was holding the land not as investment but as trading asset. Referring to the memorandum of the company, the court found that there was business objective behind the sale of land (CCH Australia Limited, 2011). Based on these observations, the court pronounced that the taxpayer was carrying on the business activities and thus, the profits of sale of land are taxable as ordinary business income. Case 2: Scottish Australian Mining Co Ltd v FC of T (1950) 81 CLR 188 In this case, the taxpayer company was engaged in the mining operations and for this purpose the company acquired land. After several years of operations when the mines got exhausted, the company sold that land carrying out some development work and subdividing it. The income tax authorities taxed the profits earned from sale of land as ordinary business income, while the taxpayer contended that the same were capital receipts not liable to tax (Jade. 2016). The taxpayer appealed against the decision of the income tax authorities in the high court. While hearing this case, the court observed that the development work carried out by the taxpayer was merely to sale the land in the most advantageous way (High Court, 1950). The subdivision and the development work carried out by the taxpayer was not substantial that indicates carrying business. Thus, the court held that the taxpayer was merely engaged in realisation of the capital asset, which should not and can notbe equated with carryin g on the business of land development. The court ordered to set aside the orders made by the commissioner to tax the profits on sale of land as ordinary business income. Case 3: FC of T v Whitfords Beach Pty Ltd (1982) 150 CLR In this case, Whitfords Beach Pty Ltd sold land after carrying out some development work. Once again the income tax authorities and the taxpayer got head to head on the issue of levying tax on the profits from the sale of the land (Jade, 2016). Considering the fact that the taxpayer carried out certain development work on the land before finally disposing off the same, the income tax authorities levied tax on the profits. The company appealed against the decision of the income tax authorities in the federal court of Australia (Jade, 2016). In this case, the federal court of Australia pronounced its decision in favour of the taxpayer taking the high courts decision pronounced in the case of Scottish Australian Mining Co Ltd as base. However, the circumstances of this case were quite different from those that were prevailing in the Scottish Australian Mining Co Ltd. Considering this fact, the income tax authorities appealed in the high court to overrule the decision of the federal cour t (Hart, 2007). The high court observed that the taxpayer altered the articles of association and includedland development and sale as one of the business activities (Jade, 2016). Further, it was observed that the taxpayer company changed the ownership structure before the sale of the land being made. Considering these facts, the high court held that in this case the company was not merely realising the capital asset, but it was engaged in the business of land development. Therefore, the high court overruled the decision of the federal court and opined that the profit on sale of land to be taxed as ordinary business income (Jade, 2016). Case 4: Statham Anor v FC of T 89 ATC 4070 In the case, the issue in question was that whether the profits earned from the sale of the land after carrying out development work to be taxed as ordinary business income. The court observed that it is the a well established principle that if the land development work was carried out merely to get the land sold advantageously and there was no hint of profit making scheme, the profit from sale of land could not be taxed as ordinary business income(Morse, 2016). In the present case, the court did not find any profit making scheme being acted upon by the taxpayer in carrying out the sale of the land. Further, the court took the following facts into consideration before disposing off the appeal: The development work was limited to clearing of the land and minor structural changes (Wolters kluwer, 2016). The sale of land was not advertised as the companies engaged in the land development usually do. The sale of land took place simply through real estate agents (Wolters kluwer, 2016). The court asserted that these circumstances indicate that the land development work carried out by the taxpayer was for mere realization of the capital asset. There was no intention to carry on business of land development was seen. Thus, the court held that the profit earned on the sale land was not taxable as ordinary business income in this case (Wolters kluwer, 2016). Case 5: Casimaty v FC of T 97 ATC 5135 In this case, the taxpayer was engaged in the business of farming in the name of Action View a proprietorship firm. For the purpose of business, the taxpayer was holding various farms in the area of operations. In the later years, the taxpayer subdivided the land, which was caught by the income tax authorities to levy tax (AUSTAX PBR, 2016). The income tax authorities levied tax on the profit on subdivision and sale of land considering the same as land development business income. However, the taxpayer contended that he was not engaged in the business of land development and thus, the profit on sale of land should not be taxed as ordinary business income (AUSTAX PBR, 2016). The court observed that the subdivision and development of the land was mainly done to sale the land in the most advantageous way and pay off the accumulated debt out of the sales proceeds. Further, the court observed that there was not any plan or scheme made up for the sale of the land with the profit motive (Australian Taxation Office, 2016). Additionally, it was also observed that the development work carried out by the taxpayer was limited. There was no construction of dwelling and internal fencing on the land subdivided. With these facts, the court asserted that the taxpayer can not be said to be engaged in the business of land development. Therefore, the court ordered that the sale of land by carrying out subdivision was merely the realization of the capital asset, which is not to be taxed as ordinary business income (AUSTAX PBR, 2016). Case 6: Moana Sand Pty Ltd v FC of T 88 ATC 4897 In this case, the company was engaged in selling sand extracted from the land. Further, the company was also engaged in selling the land after extraction of sand there from. The sale of land was also the primary activity alongside the sale of sand in the case of Moana Sand Pty Ltd v FC (Wolters Kluwer, 2016). The company used to hold the land until it could get a good price for the same. Thus, the profit motive was quite clear as the company was holding the land to earn profit by selling it. Considering these facts, the commissioner of income tax levied tax on the profits earned on the sale of land as ordinary business income. However, the company appealed to the tribunal against the order of the commissioner contending that the sale of land was not the business activity undertaken by the company. Further, the plaintiff claimed that the sale of land was ancillary to the main business of extracting and selling sand, thus, the profit on sale of land should not be taxed as business inco me (Australian Taxation Office, 2016). The tribunal considered the claims of the taxpayer and took the view that the sale of land was secondary to the business of extracting and selling sand. Therefore, the tribunal allowed the appeal and decided the case in favor of the taxpayer. However, the matter was not closed yet, now the income tax authorities went to appeal to the high court challenging the decision of the tribunal. The high court observed that there was intention of the taxpayer to sell the land with the profit motive and thus, the elements of business were present in land selling. The high court asserted that the findings of the commissioner were valid and overruled the decision of the tribunal (Wolters Kluwer, 2016). Case 7: Crow v FC of T 88 ATC 4620 In this case, the court ordered to tax the profits earned on the sale of land as ordinary business income. The court observed that the taxpayer was engaged in the land development business. The activities of subdivision and land development were repetitive and systematic, which established the existence of the land development business. Considering the nature of activities carried out by the taxpayer, the court was satisfied that the sale of land was undertaken with the profit making motive (Australian Taxation Office, 2016). Further, in regard to the nature of profits and gains, the court made the following observations: The profits and gains arising from a transaction that forms part of the ordinary business of the taxpayer is to be taxed under section 25 of the income tax assessment act 1936 (Australian Taxation Office, 2016). However, the profits and gains arising from a transaction which is incidental to the main business need to be treated differently for income tax purposes (Australian Taxation Office, 2016). The circumstances of the current case indicate that the taxpayer was continuously carrying out land development activities and thus, the sale of land in this case could not be said to be incidental. Based on these findings, the court ordered to tax the profits earned on the sale of land as ordinary business income (Australian Taxation Office, 2016). Case 8: McCurry Anor v FC of T 98 ATC 4487 In the current case, the taxpayers were in possession of the inherited land. On this inherited land, the taxpayers carried certain development work and constructed dwellings. On sale of these dwellings, the profit was taxed by the income tax authorities as the ordinary business income (Wolters Kluwer, 2016). However, the taxpayers were of the view that the profits earned on the sale of the dwellings should not be charged to tax as ordinary business income. They claimed that there were no business activities being carried out in relation to the sale of the dwellings. However, the court observed that the taxpayers made the arrangements with the engineers and property consultants in regards to the development work and sale of the dwellings (Wolters Kluwer, 2016). Finally, considering all the circumstances, the court found that the inherent intention of the taxpayers was to develop the dwellings and sale them to earn profit. Thus, the court found the profit making motive in the land development work carried out by the taxpayer and ordered to tax the profits as ordinary business income(Wolters Kluwer, 2016). References Prince, J.B. 2013. Tax for Australians for dummies. John Wiley Sons. Australian Taxation Office. 2016. TR 98/17: Income tax: residency status of individuals entering Australia.[Online]. Available at: https://law.ato.gov.au/atolaw/view.htm?Docid=TXR/TR9817/NAT/ATO/00001[Accessed on: 15 September 2016]. Australian Taxation Office. 2016. Test of Residency. [Online]. Available at: https://www.ato.gov.au/Individuals/International-tax-for-individuals/Work-out-your-tax-residency/Residency-tests/[Accessed on: 15 September 2016]. CCH Australia Limited. 2011. Australian tax casebook. CCH Australia Limited. Hart, G. 2007. The limited impact of whitfords beach in urban land development. Revenue law journal, 1(17), pp. 1-14. Manyam, J. 2011. Taxation of gains from banking and insurance businesses in New Zealand. Revenue law journal, 1(20), pp. 1-29. High Court. 1950. The Scottish Australian Mining Co Ltd. [Online]. Available at: https://eresources.hcourt.gov.au/getPdf/1/238280/1_81clr188.pdf?sequence=3isAllowed=y [Accessed on: 15 September 2016]. Jade. 2016. Scottish Australian Mining Co Ltd v FC of T (1950) 81 CLR 188.[Online]. Available at: https://jade.io/article/64663 [Accessed on: 15 September 2016]. Jade. 2016. FC of T v Whitfords Beach Pty Ltd (1982) 150 CLR.[Online]. Available at: https://jade.io/article/67040[Accessed on: 15 September 2016]. Wolters kluwer. 2016. Statham Anor v. Federal Commissioner of Taxation, Federal Court of Australia, Full Court, 23 December 1988.[Online]. Available at:https://www.iknow.cch.com.au/document/atagUio544343sl16788832/statham-anor-v-federal-commissioner-of-taxation-federal-court-of-australia-full-court-23-december-1988[Accessed on: 15 September 2016]. Morse. 2016. Selling the farm piecemeal the tax issues. [Online]. Available at:https://www.morsegroup.com.au/files/docs/white%20papers/morse%20group_white%20paper_selling%20the%20farm%20piecemeal.pdf [Accessed on: 15 September 2016]. Australian Taxation Office. 2016. Sale of subdivided farm land. [Online]. Available at:https://law.ato.gov.au/atolaw/view.htm?docid=AID/AID2002273/00001[Accessed on: 15 September 2016]. AUSTAX PBR. 2016. Casimaty v FC of T97 ATC 5135(Casimaty's Case).[Online]. Available at:https://austaxpbr.com.au/document/PBR_84107#section_9[Accessed on: 16 September 2016]. Australian Taxation Office. 2016. Sale of subdivided farm land. [Online]. Available at:https://law.ato.gov.au/atolaw/view.htm?DocID=TXR/TR923/NAT/ATO/00001[Accessed on: 16 September 2016]. Wolters Kluwer. 2016. Moana Sand Pty. Limited v. Federal Commissioner of Taxation, Federal Court of Australia, Full Court, 21 November 1988. [Online]. Available at:https://www.iknow.cch.com.au/document/atagUio545633sl16801479/moana-sand-pty-limited-v-federal-commissioner-of-taxation-federal-court-of-australia-full-court-21-november-1988 [Accessed on: 16 September 2016]. Australian Taxation Office. 2016. Sale of subdivided farm land. [Online]. Available at:https://www.ato.gov.au/law/view/document?docid=AID/AID200155/00001 [Accessed on: 16 September 2016]. Wolters Kluwer. 2016. McCURRY ANOR v FC of T, Federal Court of Australia, 15 May 1998.[Online]. Available at: https://www.iknow.cch.com.au/document/atagUio539084sl16707683/mccurry-anor-v-fc-of-t-federal-court-of-australia-15-may-1998 [Accessed on: 16 September 2016].