Is Online Essay Samples Really Worth It?

Is Online Essay Samples Really Worth It?The days of volunteer essay samples from the Internet are over. Now that you have found the perfect essay to write, you can sit down and start writing the essay or research to come up with the perfect essay.The great thing about choosing sample essays is that you know what you are getting. You do not have to go to some big pool hall and plunk down your own money to get the essay written.Although online essays are not as popular as they used to be, you will still find numerous websites out there that offer to send you samples of your essays. These are all volunteers from the Internet that can give you the sample, free of charge. Most websites will even send you the essay for free and will not charge you anything extra for it.There are some downsides to taking online essay samples. First, you are not getting a real written essay, which can be very useful for your personal or academic situation. You will not be able to present your work in front o f a class if you do not have a sample.It can be easy to cheat with online essay samples, and a cheat sheet or list of the essay topics is the most common way to do this. You will be tempted to write about your three favorite topics and then forget about the essay that you are not writing. This will become a habit and you will only write from your own experience.Writing the essay from memory can be very useful to you, but if you have a list of topics in your head, you will not be able to remember what the essay is about. You will not even be able to remember that you wrote it. This is why most online essay samples are self-written by volunteers, but many websites will charge you a small fee to have a professional writer to write it for you.If you want to use online essay samples to get you started on writing the actual essay, it is not a bad idea. You will get the sample, and you can write the essay by yourself with the assistance of the website, or if you are lucky, with a professio nal essay writer. You will not get the actual written essay from a sample, but you will have the chance to practice writing from your own experiences.

Developmental Psychology Never Let Me Go Essay - 1048 Words

In Never Let Me Go by Kazuo Ishiguro, the main character, Kathy, and the rest of the characters are raised in Hailsham, a very special type of school. The kids who are raised at Hailsham do not have any parents because they are clones. Essentially, the teachers or the guardians, as they are called in the book, are their parents. Yet, the guardians raise the kids in a very particular way. The guardians are not affectionate towards the children, as most parents would be, and they raise them in an extremely structured setting. The guardians do not bond with the children because, although the guardians at Hailsham believe the kids are more than just clones, society still looks at them as creatures. The way the guardians raise the children at†¦show more content†¦(http://www.edutopia.org/arts-music-curriculum-child-development) The guardians understood that the children were born just to die at a young age. They understood that many people looked at them as monsters and not as hu man beings. With that in mind, the guardians did not get emotionally attached to the children. In The Effects of Early Social-Emotional and Relationship Experience on the Development of Young Orphanage Children, the main focus is on how children in orphanages react to certain types of caregivers. The caregivers who worked with the children at the orphanage seem to have the same concerns as the guardians working at Hailsham. On page 108 it says, â€Å" Staff initially wondered if it was a good idea for children to have close relationships with caregivers when many would go to harsher and less affectionate and responsive environments in the future†. People in society are not as accepting of the clones as the guardians are, so despite the fact that the guardians seem distant from the children, this was done just to prepare the children for the â€Å"harsher† future. The attachment theory is a theory proposed by John Bowlby. The theory basically states that infants need to be attached to someone in order to have successful relationships as they grow older. Bowlby says, â€Å"Attachment is a deep and enduring emotional bond that connects one person to another across time and space†Show MoreRelatedEnvironmental Education At The School844 Words   |  4 PagesWhile at the school, I got to try my hand at a variety of different things. Every day was different. In a classroom, you never know what is going to happen and everyday something different is taught. I would go to the school Mondays, Wednesdays, and Fridays each week from 12:00pm until 3:00pm. On Mondays, I would go to two Kindergarten classrooms, Mrs. Markons and Mrs. Rolfes. In both classes, I helped with environmental education. Somedays there was an Environmental Educator that would lead theRead MoreLives Across Cultures : Cross Cultural Human Development1605 Words   |  7 Pagesexpecting when walking into the class. To be honest, I really didn’t know what to expect all I knew is that we were going to talk about human development which we did and one of the books was Lives Across Cultures: Cross-Cultural Human Development, but I never thought that we were going to talk about The Future Is Mestizo: Life Where Cultures Meet and how they migrated to the U.S. from Mexico or the Resurrection Song: African-American Spirituality, where it talks about the African culture and life they hadRead MoreMy Theory Of Motivation And Its Origin936 Words   |  4 Pagescollege course work and from personal observations of people within my life. When I was in my social psycholo gy class at Seton Hill University it opened up a new way of thinking about how big an influence society can affect our motivational goals and aspirations. Societal influences can force us to change our motivational path of careers, friendships, relationships, and many other aspects of life. Lets say your friends are focusing on graduation and advancing to masters degree programs, because ofRead MoreProviding Constructive Responses Teaches Adolescents935 Words   |  4 Pagesa test doesn’t teach time management and divestment it teaches resentment and a sense of defeat. Taking the time to go through the mistakes that resulted in an F, give and adolescent a second change to build perseverance that is expected. When I was in eighth grade I wrote a paper, I can’t remember what it was about or what class I wrote it for all I remember is the teacher giving me an D and telling my mom that because I spoke Spanish and English I would not succeed in school. I felt that I was beingRead Morethe five enduring issues Essay902 Words   |  4 Pages Psychology is a science that has different fields and subfields. It’s also an evolving science that keeps changing and many fields are added to constantly. What holds these fields and unifies them is something called â€Å"the five enduring issues.† The five Enduring issues are the backbone that holds psychology together. These issues are shared by all psychologists as a common interest and overlap in all fields and subfields of psychology. The first issue is â€Å"PersonRead MoreThe Film Rain M Charlie And Raymond Babbitt924 Words   |  4 Pageswas located. He and Susanna visit the facility and make a surprising discovery: the person to whom Charlie’s father’s trust was given too is an autistic man named Raymond Babbitt, and he is Charlie’s older brother. Charlie never even knew he had a brother, as his parents had never told him. After realizing this, in confusion, anger, and mainly greed, Charlie decides he is going to take Raymond back with him to California to fight for legal custody of him. Charlie is determined to get what he deemsRead MoreDifferent Parenting Styles1200 Words   |  5 PagesDevelopmental Psychology 10/2/12 I think so many factors influence parenting. I would like to start this off with one of the most important factors I think that influence parenting, and that is having a child unplanned and not being ready for it versus planning for a child and being ready for it. I am a little old fashioned when it comes to certain things and especially when I think of how I would raise my child. I do not have one, and I am a lesbian. I am not sure when I will have one, butRead MoreParenting Style1228 Words   |  5 PagesGinny Bouphasok Diana Refsell Developmental Psychology 10/2/12 I think so many factors influence parenting. I would like to start this off with one of the most important factors I think that influence parenting, and that is having a child unplanned and not being ready for it versus planning for a child and being ready for it. I am a little old fashioned when it comes to certain things and especially when I think of how I would raise my child. I do not have one, and I am a lesbian. I am notRead MoreThe Effects Of Social Media On Students1481 Words   |  6 PagesThe Thanksgiving dinner where family that you have never met before comes in for a week and invades your personal space. You re between the drunk uncle that no one really wants to sit next to and the Grandma you haven t seen in forever, instead of engaging in conversation you pull out your phone franticly refreshing Instagram so talking isn’t asked of you. So many times we often turn to our phones for comfort to escape the awkward tension we are in, this gives social media a hold over us. â€Å"SocialRead MoreHow College Is The Human Brain And Behavior959 Words   |  4 Pagesself-defined goals for personal fulfillment and growth. As time starts to glow upon individuals, accomplishments set their grounds. During our developmental stage a s part of adolescence, personalities signify and structure one’s mindset and capabilities. Attending college, is something that was expected of me all throughout grade school up until high school. To me personally, college is a great experience that I believe everyone should have the chance and opportunity to gain knowledge from that will be

Information Is A Source Of Power In International Relations.

Information is a source of power in international relations. Technology is the capability by which states store information. More so now than ever, countries heavily rely on information technology and data storage in order to facilitate the basic functioning of a state. However, when any state places enough importance on a resource of power, that resource becomes a target. An attack on informational structures of a state are cyber-attacks or â€Å"the use of computational technologies in cyberspace for malevolent and destructive purposes in order to impact, change, or modify diplomatic and military interactions between entities† Cyber-attacks are increasingly becoming daily security threats in both private and public sectors of a state. In†¦show more content†¦If this is true, the way in which states see the use of power in the form of information or attacks on a state’s informational structure such as a cyber-attack is crucial to the thinking and reaction of a state. Moreover, the frequency by which states experience more cyber-attacks than another will influence the thinking of the state. If a state sees a threat, like cyber-attacks, it is going to act accordingly. Different frequencies of cyber-attacks for different states will provoke different reactions to this threat within the international system. Unlike traditional, physical attacks against a state which are tangible, cyber-attacks are a new medium of state warfare. Valeriano and Manses explain that countries are considering cyber-attacks as acts of war. Determining why a state experiences more cyber-attacks than another state is important because they can theoretically have the same repercussions as conventional warfare but not necessarily be considered legally as an act of war. Secondly, the way in which states perceive and interpret cyber-attacks also effect the formation of norms and international regimes they subscribe to when addressing the frequency of cyber-attacks. Again, Jervis contends that â€Å"States with the same similar attributes behave the same way in situations† . So, states who experience more cyber-attacks and the factors which contribute to the frequency, will act similarly when addressing aShow MoreRelatedEmergence of Globalization Phenomenon1521 Words   |  6 Pagescommunication network. The proliferation of information and communication technologies (ICTs) and the possibility of wire and wireless almost everywhere, no spot on earth is apparently left untouched by global communication. The internet is the most remarkable development which grew from a few hundred website in the 90s to several millions at the end of last decade. Easy access to media and cyberspace has eliminated the control of nation-states over information flow across borders and within their ownRead MoreThe Security Implications Of Environmental Degradation And Resource Decline1718 Words   |  7 Pagesexistence or to enable the capacity to thrive (Elliot, L. 2007, pp. 372-373). Much writing on the topic of environmental security and environmental degradation talks of the threat to human beings transcending traditional, realist views on international relations – taking a constructivist approach to mitigating or eliminating threats that are seen as much larger than intra or even inter state competition (Tisdell et al, 2003, pp. 10-18). This certainly rings true when the depletion of key natural resourcesRead MoreIndonesia And Its Impact On Malaysia920 Words   |  4 Pagespolicies of the countries impact their relations with each other or other countries. Moreover, much of this work is conducted by the same few authors, so there is a limited amount of perspective, especially as some of these authors hold highly opinionated views. Much of the information focuses on historical and anthropologic analysis and relationships. I was unable to find studies that really approached nationalism in Indonesia or Malaysia in International Relations terms, which I think could be of muchRead MoreMedia Representation of the Rwandan Genocide1202 Words   |  5 Pagesreason for looking at representational practices in relation to texts, language and modes of interpretation is because it is through these practices that ideas about International Relations are produced’. Through the media coverage on the Rwanda Genocide I investigate how a lack of representation can limit the study and practice of International Relations. Alan Kuperman (2000) presented the argument that ‘Western media blame the international community for not intervening quickly, but the mediaRead MoreChinese Foreign Policy Towards North East Asian Countries1315 Words   |  6 PagesIntroduction In the 21st century, the rise of china has become the most remarkable event in the international relations. China is one of the fastest growing economy in the world. Many researchers used factionalism as a means to define Chinese foreign policy because of the conflict among the top leaders during the revolutionary period. Chinese foreign policy has become more pragmatic and sophisticated. By joining the World Trade Organization, the country increased its participation in the global economyRead MoreIntercultural Communication At The National Alliance Party ( Tna ) Essay1653 Words   |  7 PagesCOURSE CODE: COM 1500 INSTRUCTOR: NGINDA R. DATE: 6TH JUNE 2016 ASSIGNMENT: IMPORTANCE OF INTERCULTURAL COMMUNICATION IN YOUR LINE OF STUDY. INTRODUCTION My name is Amanda Wainaina, and I am currently pursuing a bachelor’s degree in International Relations. The main area of focus l have decided to undertake is Development Studies whilst also taking a minor in Management. Furthermore, I am currently interning at The National Alliance Party (TNA). Inasmuch as I am very excited about graduatingRead MoreEconmics973 Words   |  4 PagesInternational Trade Case Study Proposal Bindhu Soman, Chad L. Million, Karen Moore and Sara Ontiveros Grand Canyon University: ECN-601 Economics March 25, 2013 Introduction to the topic As countries, we are continuously concerned in distinguishing where we are and where we are going. For this assignment our CLC will take a look and begin to better understand how Germany has developed, while simultaneously understanding how Jamaica is developing. Our CLC group will prepareRead MoreChallenges Market Analysis.. †¢The United States As Exporter1382 Words   |  6 Pagesmilestone in the history of the oil markets. Figure.1 (Source: U.S. Energy Information Administration) †¢ Increased Iraqi production. Despite the conflicts is taking place in Iraq, but it has been able to increase its production of crude oil to 4.3 million barrels per day with the help of the United States . Currently, Iraq is producing oil more than in 2003, when the United States had invaded Iraq in 2003. The majority of the Iraqi oil source is from Kurdish areas in the north of Iraq, which it isRead MoreThe Relationship between the Nuclear Weapons and the Bargaining Power1650 Words   |  7 PagesThe Relationship between the Nuclear Weapons and the Bargaining Power Introduction Does the possession of nuclear weapons have an impact on bargaining? Does it influence to international relation? This question is important in both academics and policy makers. In the United States, the top foreign policy agenda is national security. Since the bombing of Hiroshima and Nagasaki in the Second World War, there are few nations that possess nuclear weapons or are suspected of seeking nuclear weaponsRead MoreExamples Of Environmental Policy1326 Words   |  6 Pagesrecessions, and a massive drop in soft power at global stage, the world could be encountering an unstable multipolar international system. With the recent catastrophic drainage of fossil fuel, the world desires a new source to fuel their countries, as oil has been the backbone of economy for many years for nations. This policy brief contains a recommendation to establish a public voluntary program that incentivizes private-sector companies to increase U. S’s soft power by developing renewable energy technologies

Walker v. Federal Commission of Taxation †Free Samples for Students

Question: Discuss about the Walker v. Federal Commission of Taxation. Answer: Introduction The report discusses the case of Walker Vs Federal Commission of Taxation case describing the section of the Australian taxation breached in the case. It further discusses the decision which was made in the case and the act and the reason behind the same. Mr. Walker, who is a farm worker, who objects to the decision made on 12 November 2015. He applies for review against the same decision (Stewart, 2001). The decision relates to deductions claimed in the taxation returns, in respect of income for the years ending 30 June 2013 and 30 June 2014. During the audit of Mr. Walkers books of Accounts, the deductions claimed by him were disallowed by the commissioner and imposed penalties. Mr. Walker claimed the deductions in respect of following expenses Accommodation expenses, his vehicle expenses and caravan, mobile phone and internet expenses, meals and groceries. Mr. Walker claimed that travel expenses are deductible expense because the same have been incurred between work places, similarly he claimed the deduction of phone and internet expenses on the basis of that they have been incurred for work purposes (Groves and Lee, 2007). He also claimed the meal and accommodation expenses as deduction, on the basis that he was living away from the home on the temporary basis for work purposes. Section breached As per Section 8, of income Tax Assessment Act, 1997- It states that You can deduct from your assessable income any loss or outgoing to that: (a). it is incurred in gaining or producing your assessable income. However, you cannot deduct a loss or outgoing under this section to extent that: (a). it is a loss or outgoing in the private or domestic nature under this section, or (b) it is a capital nature loss or outgoing under this section. any loss or outgoing is called general deduction under this section (James, 2016). In order to claim deduction under this section, of Income Tax Assessment Act, 1997, there must be connection or series of connection between the taxpayers income producing activities and expenditure relating to producing activities. Mr. Walker is a farm worker or farm supervisor. He had his own farms, mainly strawberry farms. In 2012, he applied for and obtained a position with Benyenda Citrus located near Gayndah, in order to gain experience in other areas and learn about other produce other than strawberries. At Benyenda Citrus, the main produce was mandarins. In Benyenda Citrus, he worked as a sorter and supervisor (Harrison and Keating, 2014). He then moved to farm near Bowen, run by Crax crop, for employment, where the main produce was mini capsicums. His duties include stacking pallets, packing and sorting produce. He also supervised the pickers, perfumed some packing and oversaw some quality assurance. In order to travel between the farms he was required to provide his own transport. Through some acquaintance, he then found the work at Wrenco Produce at Stanthorpe (Barker, et. al., 2017). The crops in Wrenco were broccolini, Brussels sprouts. Mr. Walker performed variety of duties at Wrenco like part-time patch supervisor, fork-lift driver, shed supervisor. Wrenco has two farms. Mr. Walker was required to drive his own vehicle between the two wrenco properties, although not every day. Mr. Walker was accompanied by his wife. They both travelled to each of the three locations by the motor vehicle called caravan. While working for these three employers Mr. Walker and his wife lived in caravan (Marks, 2002). The caravan was parked at a Stanthorpe or Wrenco property or at a caravan park. Generally Mr. Walker and his wife travel from employment location to other employment location. Generally the work of Mr. Walker came to an end when particular season is finished, but Mr. Walker left his job at Benyenda Citrus, in order to get employment at Crax crop, despite at Benyenda Citrus there was still work available (Gullifer and Payne, 2015). He took employment in Crax crop because of better opportunities. Hence Mr. Walker worked for three employers i.e. Benyenda Citrus, Crax crop, Wrenco Produce for two years under consideration. Mr. Walker while calculating his income, he claimed deductions of his accommodation, food and groceries. He didnt claim the deduction of private travel, whereas he claimed the deduction of mobile expenses and internet expenses, which he considered to be work related. Mr. Walker and Mrs. Walker, on proportionate basis distributed the overall expenditure between them and claimed the deductions respectively incurred during the employment (Babovic, 2009). In relation to the income year ending 30 June 2013, Mr. Walker claimed deductions as follows:- Deduction Amount Accommodation $3,033 Meals and groceries $5,952 Incidentals $144 Motor Vehicle $3,700 Caravan costs $2,464 Mobile Phone Internet $480 27. TOTAL $15,733 In relation to the income year ending 30 June 2013, Mr. Walker claimed deductions as follows:- Deduction Amount Accommodation $2,440 Meals and groceries $6,968 Motor Vehicle $3,800 Caravan costs $2,500 Mobile Phone Internet $100 TOTAL $15,008 The travel expenses incurred by Mr. Walker during his employment were disallowed by the Commissioner of taxation. The principle to be applied in this case is that deductions of those outgoings to be allowed which are incurred in the course of deriving assessable income (Boccabella, 2007). Hence it is principle which excludes outgoings which are not incurred in the course of doing so, although incurred for the purpose of deriving assessable income. Decision of the case Referring to case of Lunney v. FCT , The Federal commissioner of Taxation, disallowed the travelling expenses incurred by the Lunney while travelling from the home to place of work, on the basis that the expenses incurred by the taxpayer in travelling between home and work place were not deductible. The question arises whether the expenditure incurred from home to place of work is to be allowed expense or not (ODonnell, 2005). The same to be allowed as expense if the same has been necessarily incurred in carrying on a business for the purpose of gaining or producing such income or incurred in producing and gaining the assessable income. Hence referring to the above case law of Lunney v. FCT, Travel expenses incurred by Mr. walker are not allowable deductions, nor his travel expenses incurred between his caravan and his work place, as these expenses has been incurred for the purpose of deriving the income but was not incurred in course of doing so. Mr. walker claimed that, travel expenses incurred by him were to be allowed because he is an inherent worker (Eden, et. al., 2005). This exception was stated by the Federal court in Federal Commissioner of taxation v (Genys), where Northrop J stated that an exception to the principle in case law of Lunney is where the taxpayer travels between the home and shifting places of work, that is, an occupation. In Genys case, the nurse was the taxpayer, who took up the employment in various hospitals. As and when hospitals required the additional staff, the hospital contracted with the agency for providing an additional staff. Each engagement undertaken by the taxpayer constituted a separate employment contract (O'neill, et. al., 2004). In Genys case, the Federal Court held that employment was not itinerant. In above case, after the commencement of her duties, the taxpayer was not required to travel between two places of work. Where a person who moves continually from one place to another place in order to exercises his trade and profession, and such person has no fix place. The nature of profession or trade is of an itinerant nature, the travelling expenses incurred by the person from his home to his place of work in order to exercise his trade and profession, will be wholly and exclusively expended for the purpose of that trade and profession. Another case law of itinerancy, was Federal Commissioner of taxation v Wiener, on which Mr. walker places reliance (Loutzenhiser, 2013). In this case law, teacher was required to attend more than two schools each day and travelling expenses incurred by the teacher was important part of his or her work. In order to perform his or her duties in different schools, travelling from one school to different school was important; hence it was an important element of the employment. From all above cases following characteristics were emerged (a) travel is an important part of employees work. (b) when a person is working for more than one place, he is required to travel from one place to another place of work without returning to his residence. (c) other factors are- the home of employee constitutes a base of operations. bulky equipments have to be carried from home to different Work places (Stacey, 2006). travel allowances are provided by employer to their employees. It is necessary to look into the individual circumstances in order to determine whether a person is an itinerant worker. A person who is taxpayer, who is engaged in seasonal work and performs his work from one location or different location or work for one employer or different employers, may or may not be an itinerant worker (Schizer, 2000). The same is dependent on different matters rather on specific matter. The Commissioner of Federal considered that the transport expenses by Mr. walker were incurred during the discharge of his duties, the same arose from nature of his work. In order to perform or undertake work, Mr. walker has to travel to Gayndah, Bowen and Stanthorpe on a daily basis. Taking all the circumstances into account, including the arguments of Mr. walker, it was concluded that Mr. walker is not an itinerant worker. It is concluded that Mr. walker case falls outside the scope of case Lunney, hence he is not entitled to claim the travel expenses and this also includes the expenses incurred from his work place to caravan (Ketchemin, 2002). The other deductions like accommodation expenses, and the expenses incurred on holiday, and living expenses claimed by Mr. walker were also disallowed. On the basis of decision Of, Federal of Court in Roads and traffic Authority of New South Wales Vs Federal Commissioner of Taxation, Mr. walker is allowed to claim the deductions of meals and accommodation while living away from home for temporary purpose, despite he is found not to be an itinerant worker. Where an employee who is taxpayer is required to reside at a place that is work site other than his place of residence, for his work, as required by an employer, then any expenses incurred by such employee would be a private expenditure. In Mr. walker case, he was not required to reside at a place as compelled by his employer. It was Mr. walker choice to reside at the place where he wants and work where he did. Mr. walker claimed the deduction of travel expense between work locations, on the basis of section 25.100 of ITAA- Section states that- When a deduction is allowed (1) If you are individual, you can deduct a transport expense to the extent it is incurred in your travel between work places. (2) your travel between work places is travel directly between 2 places, to the extent that: (a) while you were at the first place, you were: - engaged in carrying on business for the purpose of gaining or producing your assessable income, or. -engaged in activities to gain or produce your assessable income; and (b) the purpose of your travel to second place was to: -engage in carrying on business for the purpose of gaining or producing your assessable income, or - engage in activities to gain or produce your assessable income. And you were engaged in above activities while you at second place. (3) if one of the places you are travelling between is a place at which you reside, then travel between two places is not said to be travel between workplaces. (4) travel between the two places is not said to travel between work place, at the time of your travel to second place: (a) the business in which you are engaged is ceased. (b) the arrangement under which you gained or produced assessable income at the first place has ceased. (5) deduction under subsection (1) is not allowed, if such expenditure is of capital nature. Mr. walker travel between the different work place doesnt fall within this provision. Federal commissioner was not satisfied that internet and telephone expenses can be claimed as deductions. They were incurred to arrange the employment but not in course of gaining assessable income. References Babovic, D., 2009, Deductibility of self-education expenses-making allowance for the youth allowance, Taxation in Australia, 44(6), p.318. Barker, K., Fairweather, K. and Grantham, R. eds., 2017, Private Law in the 21st Century, Bloomsbury Publishing. Boccabella, D., 2007, Enactment of a Deduction Rule Regarding Travel between Workplaces or Income Producing Activities Can Lead to Errors, Austl. Tax'n, 10, p.133. Eden, S., Tan, L.M., Veal, J., Loo, E.C., Ho, J.K., ODonnell, J., Warren, N., Harding, A. and Lloyd, R., 2005, eJournal of Tax Research, eJournal of Tax Research, 3(1), pp.114-145. Groves, M. and Lee, H.P., 2007, Australian administrative law: Fundamentals, principles and doctrines, Cambridge University Press. Gullifer, L. and Payne, J., 2015, Corporate finance law: principles and policy, Bloomsbury Publishing. Harrison, J. and Keating, M., 2014, The deductibility of Sarbanes-Oxley costs incurred by Australasian companies, Accounting Research Journal, 27(1), pp.52-70. James, K., 2016, The Australian Taxation Office perspective on work-related travel expense deductions for academics, International Journal of Critical Accounting, 8(5-6), pp.345-362. Ketchemin, E.P., 2002, A comparative analysis of the concept of fiscal jurisdiction in income tax law (Doctoral dissertation, University of Cape Town). Loutzenhiser, G. 2013, "Tax avoidance, private companies and the family", Cambridge Law Journal, 72, no. 1, pp. 35. Marks, D.W., 2002, Service agreements: everything has its season: a discussion of important matters for consideration when reviewing service entity agreements [Edited version of a paper presented at the Taxation Institute's North Queensland Convention, February (2002).], Taxation in Australia, 36(9), p.460. ODonnell, J., 2005, Quarantining interest deductions for negatively geared rental property investments, eJournal of Tax Research, 3(1), pp.63-113. O'neill, N., Rice, S. and Douglas, R., 2004, Retreat from injustice: human rights law in Australia, Federation Press. Schizer, D.M., 2000, Executives and hedging: The fragile legal foundation of incentive compatibility, Columbia Law Review, pp.440-504. Stacey, P., 2006, The GST Treatment of Bare Trusts, Austl. Tax'n, 9, p.36. Stewart, M., 2001, Commissioner of Taxation v. Payne-Deductibility of Travel Expenses: Is Australia Moving from Global to a Schedular Income Tax. Melb, UL Rev., 25, p.495.