Contemporary Design Essay Example For Students

Contemporary Design Essay Contemporary plan is normally customer based. The architect as a rule centers around the introduction of thoughts and articulations through the assortment as opposed to planning for a particular event. Contemporary structure is progressively applied, in light of this I am going to focus on the ideas and symbolism related with the possibility of present day, advanced dress. As I consider this I should think about the customer. Architects nowadays depend on big names, socialites and style symbols to advance their dress. For instance, a lesser realized originator could shoot to distinction should an A-rundown big name wear one of their manifestations to a gathering or chief. As of late, style has seen numerous creators utilizing perceived famous people as models in their catwalk appears, preferring them over experts, these big names have the high open profile expected to increase truly necessary exposure. Some notable planners, for example, Alexander McQueen sight VIPs as their dream behind their work. This is no new thought, fabulous ladies have consistently been alluring in the realm of style, as though their excellence is a frill in itself. As of late style has seen an adjustment in the perspectives towards excellence and show. Models have become less and less like the alluring Hollywood film stars and everything eccentric have gotten attractive. It appears that individual defects are the main genuine independence we have in the age where style has gotten open to everybody. Fashioners are less worried about the improvement of magnificence and appear to mean to stun crowds with cutting edge manifestations as catwalk shows become less an assortment of garments and increasingly a bit of theater. Supported by McQueen ,Westwood and Hussein Chalayan these originators understand the significance of a catwalk appear as regularly their own name manifestations are so extraordinary and reasonable this is the main way they will get perceived. Thusly, even the most way out plans can pick up as much exposure as the more regular big name style. The wow factor is extremely significant in present day plan. I need to make something that stands apart from the more customary apparel so clearly I am not worried about the regular wear capacity of the piece of clothing. The general introduction of the idea is increasingly essential to me. In view of this I am planning to have an opening in our school design appear one year from now. This will be as large a piece of my venture as any, as it will ideally show my thoughts in situ. Now I am thinking about models to make my attire for, I am a solid adherent to garments being for the individual and the looks might be as successful as the individuals who wear them. Here I have explored the job of the big name in style. My following stages will be to perceive how the cutting edge plans I am taking a gander at are watered down to be progressively open for high road stores.

The Interaction of Culture and Technology throughout History :: World History

The Interaction of Culture and Technology since forever All through mankind's history, the development of innovation has been reliant on the social condition into which it was presented. Complexities in social and social convictions are among the reasons Europe’s mechanical strength and development from the 15-1600’s to the mid twentieth century. What's more, separation and social conservatism are among the primary reasons that Chinese culture, whose creations go from paper to the push cart, never gained by their huge mechanical favorable position to extend their Empire. This and different models exhibit the need of our general public to make a general public that advances the development as well as the appropriation of new advances. Before digging into the different instances of innovations obliged by culture, we ought to consider the model which has become the perfect example for social control of both innovation and condition. As per the principal section of Clive Ponting’s Green History of the World Easter Island prospered as a general public for a thousand years beginning from around the fifth century. Hallmarked by the enormous stone heads that are dissipated over the island, Easter Island crumbled as a general public on account of the mass deforestation and decimation did by the islanders. The enormous trees that were available on Easter Island were utilized by the islanders for countless conventional applications. Enormous kayaks were molded for ocean angling, bark was utilized for making nets, and timber was utilized for building houses. The most noteworthy innovation that the trees of Easter Island were utilized for was the transportation of the totemic heads that spoke to innate status in the Is land’s culture. Easter Island, as such huge numbers of other early and current human advancements, approached utilizing the ecological assets of the island around them. Inside around a thousand years they had totally deforested Easter Island and their unpredictable society and huge populace had fell. What is generally significant about Easter Island isn't that a general public abused its condition and fallen; a wide range of societies have in the past overextended their condition and many do so today. Presumably we will keep on doing as such into what's to come. What is common about Easter Island is the explanation the islanders deforested their condition. The huge stone heads that the Easter Islanders utilized as images of status in their general public require trees for their transportation. More than 600 of the heads speck the scene today and there are others left inadequate in the Easter Island quarries.

What Business Is Zara Essay Example | Topics and Well Written Essays - 1250 words

What Business Is Zara - Essay Example The paper What Business Is Zara explores Zara plan of action. Hole presents new line dress not normally yet surmised once in a year. This is during periods when its deals are high. Deals are high around thirteen weeks per year during the class kickoff/work and occasion periods. Hole, Inc doesn't make its garments: it is a retailer organization sourcing its garments from different industrial facilities. Hole brings in its cash significantly through deals and incompletely through profit for resources and obligation. Its money related execution is given by budgetary proportions which incorporate; return on deals, influence proportion, dissolvability proportion and liquidity proportions. Zara plan of action is one of a kind and particular from others since it has assumed responsibility for its flexibly chain freely. It comprehends the market and its requests. Utilization of innovation; innovation has empowered Zara to discuss legitimately with its creation habitats and fashioners. It has additionally encouraged direct arrangement of ordr4s by senior supervisors basing on the requests of that area. Understanding clients request. Zara delivers new assortments at regular intervals and this is done after examination of the structure in most interest by clients through the head supervisors. Utilization of individual computerized help. Head supervisors use PDAs to put arranges as mentioned by clients. This has encouraged time conveyance as it has permitted a client to try and get the item inside two days. Being client based. Zara send gathering of plugs to various nations in which its stores are situated to watch the style.

Literature A. In Antigone Essay - 1100 Words

Literature A. In Antigone (Essay Sample) Content: NameInstructorCourse8th May 2014In Antigone, the chorus sings an ode to the greatness of humanity (page 89). Do you think that the play undermines or supports all the reasons given in the ode? Pay special attention to the power of speech and the ability to reason.Referring to Sophoclesà ¢Ã¢â€š ¬ Antigone play, the main aim of the chorus is to remark on the engagements of the play, return story and also associate the play to other beliefs. Sophocles makes use of the chorus in order to explain more on the playà ¢Ã¢â€š ¬s themes. The odes in Antigone are based on many things such as the achievement of man over natural surroundings, dangers of pride and finally the hazards of love. (Taplin) The chorus in Antigone is invented by a group of old men of Theban. This is because the young men have died in battle. The song also shows us of how the community has embedded deeply male domination. The song directly affects the play although at first they fully support their king C reon and also compel him to be a little more reasonable. After pleading is when the King Creon agrees not to verdict to death Ismene and Antigone. They also insist that Creon should take the advice of Teiresias and free Antigone but it is too late.The ode that sings on the greatness of man is first seen where it celebrates the accomplishments of man. The chorus lists the achievements that man has accomplished such as man has constructed ships in order to overcome the seas, created plows to cultivated the earth, tamed animals to their will and also erected houses to overcome rain and snow. This chorus is mostly about humans asserting everything over nature which talks of the basic battles of the play. It ends the ode to the importance of humanity by praising the laws of the city. They disregard those who wants to bring back anarchy to Thebes.In the ode to greatness of humanity, the chorus does not only uphold the importance of humanity and commendations in its accomplishment all due to manà ¢Ã¢â€š ¬s intelligence, his courage and intellectual curiosity this leading to the advancement of development in the society. The ode also points out that man requires ethical values which can go with and also balance between the societal law and the ethical religious laws. We can also say that the play supports the chorus of the ode to humanityà ¢Ã¢â€š ¬s greatness because the topic that dominates in the play is the undying battle between the Laws of the gods which are in Antigoneà ¢Ã¢â€š ¬s wish to bury his brother, Polynices though he is regarded as a traitor to the people of Thebes and the Human Laws which are represented by Creon King of Thebes, who stresses upon death of Antigone after she defies the laws of the state and buries her brother (Taplin).Refering to the question, whether the play undermines or supports all the reasons given in the ode, the play goes along with what the chorus sings, that the need for successfully balancing of the Laws of the gods and Hum an Law. Finally in the play, we see Godà ¢Ã¢â€š ¬s integrity shows to be dominant because King Creon admits that the law is unjust after he realizes his judgmental problems which had a tragic end. This is after he loses his son and his wife who committed suicide and Antigone gives her life willingly to ethics above human law.In Medea, Jason gives Medea his reasons for leaving her. Discuss the fairness of these and comment on Medeaà ¢Ã¢â€š ¬s reply.The play Medea tells a story of jealousy and revenge of a woman betrayed by her husband. All the actions in the play is at Corinth where Jason brought Medea after the adventures of Golden Fleece but has left her in order to get married to the Kingà ¢Ã¢â€š ¬s daughter Glauce. One of the reasons Jason gives is that he believes he could not pass up the opportunity to marry a royal princess compared to Medea who is only a barbarian woman. Jason says to Medea that it would be better for their kids because there would be nobility and wealth i n the family. However, he hopes someday to join the two families and keep Medea as his mistress. Jason tells Medea that it is not her who has saved him, but love. He also goes ahead and tells her that she had a lot from him than he has from her. He says that he has brought he form the barbarous land to Greece where she is esteemed for her wisdom. He also says that it was not because of love that he has promised to get married to King Creonà ¢Ã¢â€š ¬s daughter but for himself and for his sons. These seem to be excuses from Jason to Medea (Taplin).Jason is insensitive as he knows no bounds. It is seen that without Medeaà ¢Ã¢â€š ¬s magic, Jason would not have been...

Black Friday Madness - 1236 Words

Black Friday Madness In the essay â€Å"Black Friday: Consumerism Minus Civilization,† the author, Andrew Leonard, makes the argument that, â€Å"The out-of-control marketing and consumer insanity† (135) has taken over Thanksgiving and the days following it. Sadly, as consumers, we have forgotten what Thanksgiving is really all about. Marketing businesses have gone overboard brainwashing consumers with advertisements pumping them up to shop on Black Friday and the days that follow. Moreover, marketing businesses have caused the actions we see and hear about on Black Friday such as people being trampled, as consumers rush into stores to shop the sales, and are proof of this insanity. I strongly agree with Leonard’s arguments from â€Å"Black Friday:†¦show more content†¦In addition, within the stores there are so many areas sections off with lines for their own for specific items such as laptops, Ipads, and other expensive items that are very limited in the quantity a store even receives. The insanity of the consumers showing up hours before the store even opens or sales even began made me step back and wonder if it is really worth the few bucks of savings. I have seen consumers rushing to be the first in line and closest to the pallets and racks of the items still covered up. It is crazy people actually start taking the boxes apart to look what inside while waiting for the sale time to start. I do not recommend bringing your kids to shop, because consumers can be rude and very pushy. Also, some stores even announce specials that are only advertised in the store during the Black Friday sale times. All these things seem to just send consumers into and even bigger frenzy. Leonard argues that it is time to take back Thanksgiving. He has many thoughts and points to the insanity that Black Friday shopping brings. Leonard states â€Å"But there’s also a point where healthy consumerism becomes out-of-control marketing-driven commodity fetishism, and when we find ourselves checking our smartphones for last minute online deals while standing in line for a chain store opening at midnight on Thanksgiving,Show MoreRelatedThe Black Friday Shopping Madness Essay957 Words   |  4 PagesIt was an awful experience about the Black Friday shopping madness since arriving in the United States, but I had never really got excited about it. I always considered Black Friday to be an ordinary day despite the hype surrounding it. On 2013 Black Friday, however, I thought it wouldn’t hurt to embark on a shopping spree just to have an experience of this white tradition. Nevertheless, I still had some reservations as I felt that it would look odd for an internati onal student to engage in an AmericanRead MoreBlack Friday Essay837 Words   |  4 PagesShannon Danner 335986651 Assignment #4 Black Friday Analysis Black Friday is the following Thanksgiving Day in the United States, traditionally the beginning of the Christmas shopping season. Black Friday is not an official holiday, but many workers have the day off as part of the Thanksgiving holiday, this increases the number of potential shoppers. Retailers often decorate for the Christmas and holiday season weeks beforehand. Many retailers open extremely early, withRead MoreBritish Literature : Holiday Shopping Madness Essay2170 Words   |  9 PagesMax Sawyer 4 December 2016 British Literature Period 1 Holiday Shopping Madness Christmas lights, inflatable snowmen, reindeer with red noses, fake snowflakes, and decorated coffee cups, it must be the winter holidays and the new year! 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Black Friday takes place right after a time of over-consumption of food (Thanksgiving) and leads right into over-consumption of objects. Huge markdowns on original prices promoted by advertisement on all media platforms, create the urge in people to wake up at 4 am or earlier, stand in large lines outside of stores, and be a part of the chaotic stampede inside them. A YouTube video entitled â€Å"Black Friday Shopping Chaos,† uncovers raw footage ofRead MoreFriday Night Lights, By Steven Hilliard Stern1409 Words   |  6 Pages In the book, Friday Night Lights, H.G. Bissinger depicts the culture of a small town called Odessa where economic instability, racial prejudice, sexism, and poverty are common. The one thing this town can truly hang onto is the local high school football team. In Miracle on Ice, directed by Steven Hilliard Stern, the head coach of the American Olympic Hockey Team Herb Brooks is determined to gather up an American team to beat the Russians in their own game, ice hockey. In both works, unity is anRead MoreOnline Casino On The World Of Horror1748 Words   |  7 Pagesof online slots has always had a lose connection to the world of horror. Over the years many developers have looked to the world of ghosts and ghouls for inspiration, with a selection of entertaining slot games emerging because of this. Given that Friday the 13th has recently rolled around, we’ve taken it upon ourselves to delve into the archives. Through plenty of online casino portal research, we have complied a l ist of games that we think have spooked us all at one point or another. Blood SuckersRead MoreMacbeth Headlines868 Words   |  4 Pages the Thane of Glamis, commanded the army and led it to victory against the opposing forces, although he was absent during the end of the battle. The Thane of Cawdor, as it turns out, was a traitor working for the rebels, and is to be executed on Friday at sunrise. King Duncan has awarded Macbeth the title of Thane of Cawdor, taking place of the traitor. KING DUNCAN MURDERED Duncan, the King of Scotland, is dead! While staying at the castle of Macbeth, Thane of Cawdor, the King was stabbedRead MoreFriday Night Lights By Lewis Lapham1866 Words   |  8 Pagesstudied how sports affect people from all over the nation and came to the conclusion that sports must â€Å"preserve an illusion of perfect innocence.† Lapham’s views can clearly be linked to the information Bissinger gathered and presented in his novel â€Å"Friday Night Lights† where he revealed to the world just how important high school football is in Odessa. Through Lapham’s views and Bissinger’s first hand experiences, it is evident that sports in America aren’t just games. They don’t end when the nightRead MoreRichard Wright And Ralph Ellison Essay1715 Words   |  7 Pageseducational duality which all black Americans had to battle with. (Majeed 235). He distinct it as a duplicated consciousness burdened with the dread of existing in the Ameri can world which yield him no true self-consciousness, but only let him see himself in the course of the revelation of the universe. The notion of double awareness was developed into the distinction between outer life and inner life as a way of characterizing Du Bois’ views. The interior life of the black American was for domestic

Sentencing After a Guilty Verdict - 1981 Words

A sentence is a decree of a punishment assigned to a defendant who was found guilty by a court, or fixed by law for a particular offence. If is a defendant found guilty, the type and amount of the sentence will depend on a number of factors, which every judge or magistrate must consider. Between these factors belong the six main aims of sentencing (retribution, denunciation, incapacitation or protection of the public, deterrence, rehabilitation and reparation), the age of the defendant (as there are available different types of sentences for young offenders), previous convictions (if the defendant has committed a crime before), the seriousness and nature of the crime committed (what has the defendant done and how serious the†¦show more content†¦This obviously would stop offenders from re-offending, could decrease a criminality in the UK and even for public protection would be good if dangerous individuals are removed from a society and also could avoid the offenders picking new ideas and techniques from other prisoners. Another type of custodial sentence is a mandatory life sentence which is the only sentence a judge has to impose for murder and is allowed to state the minimum length of sentence for the offender before is eligible to be released on license. This minimum is governed by Criminal Justice Act 2003 s 269 Shed 21 and it is giving to the judge the starting point for minimum length to be ordered to the offender, ranged from life sentence down up to 12 years, e.g. for child murder, sexual or sadistic murder the offender can serve 30 years imprisonment. The aim of retribution, incapacitation and general deterrence can be used to support this type of sentencing. Deterrence does not fit the crime. The main aim of deterrence is to deter people from committing a crime by fear of future punishment and is mostly focused on violent offences. The Government used a method of CCTV to deter crimes such as violence, shoplifting and criminal damage in town centers, but unfortunately it does not work as was expected because these crimes just move toShow MoreRelatedNot Guilty by Reason of Insanity1673 Words   |  7 PagesNot Guilty By Reason of Insanity? Lori Sheets The insanity defense is a defense by excuse. The defendant argues that they should not be held criminally responsible for breaking the law because they were mentally ill or mentally incompetent at the time of their alleged criminal action. The thought behind this is that someone suffering from a mental disorder is not capable of knowing or choosing right from wrong so they should not be punished. When this is the case, they are pleading not guiltyRead MoreThe Criminal Justice System Within Criminal Offenders1361 Words   |  6 Pagesdefendant is indicted, a trial date is set. Providing the defendant does not waive the right to a jury trial, a jury is selected and the trial begins. If the defendant is found guilty, a sentence is imposed, usually within a few days of the jury’s verdict. If the defendant wishes, he or she can then appeal the guilty verdict and sentencing, thus beginning the trial process again. 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Police officers, detectives, prosecutors, and defense attorneys make great efforts to ensure justice is served swiftly and fairlyRead MoreCivil Litigation Procedures And Criminal Litigation969 Words   |  4 PagesThe differences between civil litigation procedures and criminal litigation procedures vary significantly from beginning to end; they vary in the initial pretrial proceedings, the actual trail proceedings, and the post trial proceedings or sentencing. Pretrial Pretrial is where the differences between civil cases and criminal cases are most apparent. In the initial preparatory stage for a civil case, a party is usually seeking monetary reimbursements or equitable relief for alleged wrong done byRead MoreBias Against Transgender Individuals And Crime865 Words   |  4 PagesTopic: Bias against transgender individuals and crime related to transgendered individuals. 1) Fischer, G. J. (1997). Gender effects on individual verdicts and on mock jury verdicts in a simulated acquaintance rape trial. Sex Roles, 36, 491-501. The article conducted research to determine if the number of guilty verdicts would increase as a function of number of women on the jury, at least once women were majority. In order to test this hypothesis they gathered some college student’s volunteersRead MoreEssay on Stages of Criminal and Civil Proceedings1594 Words   |  7 Pages A civil case starts out with pleadings. A lawyer files paperwork with the clerk of courts for his/ her client. This paperwork states that the client was injured in some way, either by the person or the unlawful act that was committed. After the pleadings the case then goes to the pretrial conferences. A judge and the 2 lawyers will sit and discuss what is relevant and what is not for the trial. At this conference both lawyers must state whom they will call for witnesses and what evidenceRead MoreCriminal Justice And The Federal Criminal Process870 Words   |  4 Pagesgiving their closing arguments (Steps in the Federal Criminal Process, 2015). After this the judge will give the jury instructions on the charges, and inform them of the law so that they may go off and reach a verdict on the case (Steps in the Federal Criminal Process, 2015). This is the point when everything is now in the hands of the twelve individuals that the judge just dismissed from the court room. When the verdict is reached the judge is notified and everyone is brought back into the courtroomRead MoreEssay on Courtroom Procedures and the Role of the Prosecution934 Words   |  4 Pagesexactly have to prove that their clients are inn ocent; the defense only has to make enough holes in the case of the prosecution to cause the jury to have reasonable doubt that the defendant is guilty. The prosecution, however, must provide evidence to argue beyond any doubt that the accused party is guilty of their crime. A prosecuting attorney will often be a government worker whose job is to carry out legal action against someone accused of a crime (WiseGEEK). They often work with investigatorsRead MoreThe United States Court System1198 Words   |  5 Pagesdefendant is found guilty or inocent on the first meeting. A criminal trial is a process with several time consuming steps that may take large amounts of time. These steps include the first appearance, the grand jury, the preliminary hearing, arraignment and the plea, and plea bargaining, which are part of the pretrial process and trial initiation, jury selection, opening statements, presentation of evidence, closing arguments, judge s charge to the jury, jury deliberat ions, and the verdict, which are partRead MoreThe Mandatory Minimum Sentencing Laws1613 Words   |  7 PagesCurrent mandatory minimum sentencing laws are in dire need of reform. A mandatory minimum sentence is a court decision where judicial discretion is limited by law. As a result, there are irrevocable prison terms of a specific length for people convicted of particular federal and state crimes. As of January 2014, more than 50 percent of inmates in federal prisons are serving time for drug offenses, and more than 60 percent of people incarcerated are racial and ethnic minorities. The use of safety

The Case Study Australian Taxation Issue

Question: Discuss about the Case Studyfor Australian Taxation Issue. Answer: Introduction: Australian Government has distinct taxation systems in many forms to earn revenue for the people and organizations of Australia as per the set method and standard. Every individual and business organization has to pay taxes to all levels of government authorities. Normally taxes are collected to transfer payments and pay public services with the compulsory expenses to be borne by the government for the interest of the nation. There prevail various types of taxes in Australia namely Personal Income Taxes, Capital Gains Tax, Corporate Taxes, Trustee Liability Taxes, Goods and Services Taxes, Property Taxes, Departure Tax, Excise Taxes, Fuel Taxes, Luxury Car Tax, Customs Duties, Payroll Taxes, Fringe Benefit Tax, Inheritance Tax, Superannuation Taxes etc. The most significant form of Australian Taxation is Income Tax which is collected by federal government through Australian Taxation Office. The Goods and Services Taxes or GST is also collected by the federal government of Australia(Reinhardt Steel, 2010). The various Acts are applied on taxation systems. Section 14ZZC implies the Taxation Administration Act 1953, Section 29 implies Administrative Appeals Tribunal Act 1975, Section 995-1 refers Income Tax Assessment Act 1997, and Section 105-5 refers to Administrative Act etc. In this article we will discuss a case study of appeal to the Administrative Appeals Tribunal of Australia. The case to be discussed here is related to Goods and Service Tax and the parties to this case are FKYL as applicant and Commissioner of Taxation as respondent. The petition has been made to the Administrative Appeals Tribunal of Australia by the applicant to get rid of the penalties imposed by the Commissioner of Taxation. Referred case number is AATA 810 dated 14th October 2016. Outline of the Section Breached: Section 14ZZK of the Administrative Act implies that applicants must bear the onus of the taxes to prove that the assessments were excessive since the most of the applicants apparently have no legal issue for objections but rather they are concerned with the justice of the reassessment of the process. Section 105-5 provides that the assessment of the net amount of part of the net amount for a tax period can be levied at any time by the Commissioner. This is a discernable issue to go to the right of the Commissioner to make the assessments outside what was declared as time bound(ATO, 2015). Section 155-65 of the Administrative Act infers that within 4 years of starting of the day the Commissioner first gave the notice, he/she may also amend the assessment which is simply lawful. There have few instances. On 27th November 2014 the applicant with notices of assessment of net amount was issued by the Commissioner, the quarterly tax period was between 1st July 2010 and 30th June 2012. A notice of amended assessment of the net amount in respect of the quarter between 1st July 2012 and 30th September 2014 was issued by the Commissioner later. The Commissioner called attention to a point that the applicant has misdirected the focus of the taxation on the purchased land or completed house onto the years rather than the date of supply of each of those properties occurred. The date of supply rather the date of purchase or completion of construction attracts GST liability(Austlii, 2003). According to Section 40-75 of the GST Act, the Applicant refers that they can sell a house being used more than five years. The Applicant claimed that they were no longer subject to any GST. This is not an accurate description. Section 40-35(1) (a) of the GST Act refers to input tax to the five-year rule which applies only of the residential premises which are new residential premises and have only been used for making supplies. The day starts on that day on which the premises or building or land is being used as a residential accommodation. In other words, time is only being counted once a person has a right to occupy the premises; its not that the period during the construction continues. The property should be examined to determine if that becomes residential premises whether the five-year rule applies. There was an instance on email dated 18th February 2015 to the ATO, the Applicant said that each house was built and expressed the purpose of selling it(Austlii, 2017). Case History In the referred case of Appeal to the authority by FKYL, it was observed by the appellate authority that FKYL who were registered under GST refer to Division 25 of GST was found to be the sole trader of carrying out the business of house construction. They were engaged in the construction of premises which were used for residential purpose in four blocks of Victoria. FKYL had rented those premises initially and then they were subsequently sold to the intended buyers. There were no production of tax invoice to the Australian Taxation Office with no claim of input tax credit by the applicant refer to the premises as they were purchased by the applicant on Margin Scheme as per section 75-5 of the GST Act. For the quarter ending 31.03.2011, the applicant had claimed input credit of GST for $ 81,635. Commissioner of Taxation had informed KFYL that an audit will take place for the period 01.07.2010 to 30.06.2014. The commission informed the applicant that GST and ABN registration of KFYL is cancelled with effect from 30.09.2014 and also informed an imposition of administrative penalty of $ 40,817.50. Computation of total demand by the Commissioner was $ 81,635 and assessed penalty was $40,817.50. The applicant had lodged and informal complaint against this imposition by ATO which was subsequently attended by officer of Tax department. It was observed by the officer that the registration of KFYL could reinstated related to GST and ABN and the applicant is not eligible for claim under Margin Scheme due to non existence of Agreements between the seller and the buyer as per Section 75-5 of Act no. 78.the process concluded with the fresh determination of GST of Applicant as $ 116,091(Austlii, 2016). Further to the above calculation, input credit allowed to the applicant was $ 45,652 on account of construction cost and $ 8,115 on non-construction costs. Applicant was not satisfied with this decision and had placed their application to the Tribunal as per section 29 of the Administrative Appeals Tribunal Act 1975. Observation of the Tribunal Authority Egon Fice, Senior Member of the Tribunal has depicted following points: It is being observed that the objections of the applicant had no legal basis but were more intended with fairness of the process for reassessment. As per section 14ZZK of Administration Act, liability is to be borne by the applicant to prove the assessment was incorrect so far excessiveness of imposed amount. The proceedings will honor only the claim justified with legality(Austlii, 2017). Basic perceptible issue as raised by the applicant so far the right of the Commissioner related to time limit for assessment are endorsed by Section 105-5 and 155-60 of Administration Act for the purpose of derivation of assessment amount with feasible amendment . It is also noted that the notice of assessment issued by the Commissioner is as per section 155-65 of the Administration Act so far time limit is concerned(Legislation, 2012). As per the notification of the Commissioner, the applicant had tried to mislead the authority related to purchase of land and the completion of the premises instead of the properties being transferred, which is liable to GST liability. As per the applicant, the premises were sold when they were older than five years which is to substantiate non-applicability of GST which was also misleading as per section 40-75 of GST Act.(Austlii, 2003) Refer to compliance of five year rule related to premises sale out, it is being observed that the applicant has not complied with the rule and proved that cost of supply of the properties are to be covered under the GST Act as per supply of new residential properties. Refer to eligibility under margin scheme the same had not been complied with section 75-5 of GST Act due to absence of agreement between the applicant and the buyers. This had authenticated the claim of the Commissioner to levy GST on the supply of the properties beyond the effect of margin scheme(Austlii, 2000). Refer to input tax credit of the case, the same is being conferred in section 11-5 and 11-15 of the said Act related to creditable acquisition whether partly or fully and it is also observed that the Commissioner had considered construction and non-construction costs. Refer to construction cost, it is considered by the Commissioner that part of construction cost is comprised of taxable supplies and part is with input tax supplies which attracted the application of section 11-30 of GST Act and the apportionment of cost was considered by the Commissioner which, as per him, was fair and reasonable with the context. The commissioner had not allowed the claim of the applicant for expenditure spent consequential to renting of the premises. It is rightly done by the Commissioner as the same expenses were not spent for creditable purposes and that should be subsequently disallowed(Legislation, 2012). Refer to non-construction cost, the applicant had applied for time and that had been allowed by the Tribunal. In spite of that allowed time, applicant had sent a mail on 05.05.2016 which had altered the earlier claim of non-construction costs with the justification to rely upon the purpose of the application which was declined as the same was supported by unauthenticated invoices with unclear type of description contained in the invoices. Refer to concluding penalties the same had been provisioned through section 284-75 so far eligibility of penalties to the applicant is concerned, and 284-80 so far the amount of penalties to be imposed. It was found that the Commissioner had levied at the rate of 25% for incomplete submission of BASs. Conclusion: The Tribunal Authority had conferred that the Commissioner was entitled legally at any time to do any assessment of the net payable amount of GST less input credit for the specified quarterly period between 01.07.2010 to 30.06.2012. Since 01.07.2012 as per introduction of Subdivision 155-A, the commissioner is empowered to amend the assessment of the assessable amount which is to be exercised with four years with the start day after the day on which first notice had been served by the Commissioner under Section 155-10 of Administration Act. It is also pointed out that the commissioner had made some arithmetical mistake in determination of input tax credit related to non-construction costs. The amount of input tax credit should be $ 8115 instead of $6,296 which is found correct. It is also conferred that the applicant is not entitled for any GST Credit related acquisitions of the properties due to non applicability of margin scheme, but they are eligible GST credit for construction and non-construction costs with the consideration that same expenses are not connected to the rental of the properties. It was observed that the assessment done by the Commissioner regarding GST credit entitlement percentage had shown reasonable and justified apportionment considering allowable and non-allowable expenditure keeping in mind the role of the applicant to bear the onus of the Applicant to prove the assessment is excessive and the Applicant could not discharge onus in this aspect. The Commissioner had made reduction of the shortfall penalties of the applicant from 50 to 25% which is right decision as the applicant had not been able to show reasonable care to compete the BASs. With the above conclusions, it was found to be judicious and lawful on the part of the decision of the Commissioner related to the GST liabilities of the Applicant in each assessed quarter and found those are correct for the period ended on 31.03.2011. The amount thus derived should vary to $ 17,910 following the shortfall penalty of the applicant to be reduced to $ 14,394. There was no such evidence produced by the applicant which can make these amounts reduced. References: ATO, 2015. History. [Online] Available at: https://www.ato.gov.au/About-ATO/About-us/Who-we-are/Our-history/ [Accessed 05 February 2017]. Ato, 2016. Working out your capital gain. [Online] Available at: https://www.ato.gov.au/general/capital-gains-tax/working-out-your-capital-gain-or-loss/working-out-your-capital-gain/ [Accessed 05 February 2017]. Austlii, 1999. A new Tax System (Goods and Services Act) Act 1999. [Online] Available at: https://www.austlii.edu.au/au/legis/cth/consol_act/antsasta1999402/ [Accessed 05 February 2017]. Austlii, 2000. Commonwealth Consolidated Acts. [Online] Available at: https://www.austlii.edu.au/au/legis/cth/consol_act/antsasta1999402/s195.1.html [Accessed 05 February 2017]. Austlii, 2000. Taxation Administration Act 1953. [Online] Available at: https://www.austlii.edu.au/au/legis/cth/consol_act/taa1953269/ [Accessed 05 February 2017]. Austlii, 2003. Taxation Administration Act 1953 - Schedule 1. [Online] Available at: https://www.austlii.edu.au/au/legis/cth/consol_act/taa1953269/sch1.html [Accessed 05 February 2017]. Austlii, 2016. Administrative Appeals Tribunal of Australia. [Online] Available at: https://www.austlii.edu.au/au/cases/cth/AATA/2016/810.html [Accessed 06 February 2017]. Austlii, 2017. A new Tax System(Goods and Service Tax) Act 1999 - Notes. [Online] Available at: https://www.austlii.edu.au/au/legis/cth/consol_act/antsasta1999402/notes.html [Accessed 05 February 2017]. Legislation, 2012. Indirect Tax Laws Amendment (Assessment) Act 2012. [Online] Available at: https://www.legislation.gov.au/Details/C2016C00974 [Accessed 05 February 2017]. Reinhardt, S. Steel, L., 2010. A brief history of Australias tax system. [Online] Available at: https://www.taxsuperandyou.gov.au/sites/default/files/01_Brief_History.pdf [Accessed 05 February 2017].