If Sans Que Talks Supposition, Use the Subjunctive

Sans que (without) is a conjunctive phrase (locution conjonctive) that requires the subjunctive when theres uncertainty or supposition. The expression indicates a simultaneity of actions or a negative consequence.  Note that when you use sans que and you wish to express negation, add the more formal ne explà ©tif  (ne  without pas)  in the position you would normally find ne. Examples of Sans Que Je le fais sans quil ne me voie.   I do it without him seeing me.Tà ¢che de tapprocher sans quon te voie. Try to get close without anyone seeing you.Ils ont rà ©glà © le problà ¨me sans que nous ayons à   intervenir.   They dealt with the problem without us having to intervene.Le projet à ©tait passà © sans que personne (ne) sy opposà ¢t.   The bill was passed without any opposition. The Heart of the Subjunctive This goes to the heart of the subjunctive  mood, which  is used to express actions or ideas that are subjective or otherwise uncertain, such as will/wanting, emotion, doubt, possibility, necessity and judgment. The subjunctive can seem overwhelming, but the thing to remember is the subjunctive subjectivity or  unreality. Use this mood enough and it will become second nature...and quite expressive. The French subjunctive  is nearly always found in dependent clauses introduced by  que  or  qui, and the subjects of the dependent and main clauses are usually different. For example: Je veux que tu le fasses.   I want you to do it.  Il faut que nous partions.   Ã‚  It is necessary that we leave. Dependent Clauses Take the Subjunctive When They... Contain verbs and expressions that express someones will, an  order, a need, a piece of advice or a desireContain verbs and expressions of emotion or feeling, such as fear, happiness, anger, regret, surprise, or any other sentimentsContain verbs and expressions of doubt, possibility, supposition  and opinionContain verbs and expressions, such as  croire que  (to believe that),  dire que  (to say that),  espà ©rer que  (to hope that),  Ãƒ ªtre certain que (to be certain that),  il paraà ®t que  (it appears that),  penser que  (to think that),  savoir que  (to know that),  trouver que  (to find/think that) and  vouloir dire que (to mean that), which only require the subjunctive when the clause is  negative or interrogatory. They  do  not  take the subjunctive when they are used in the affirmative, because they express facts that are considered certain—at least in the speakers mind.Contain French  conjunctive phrases  (locutions c onjonctives), groups of two or more words that have the same function as a conjunction and imply supposition.  Contain the  negative pronouns  ne ... personne  or  ne ... rien, or the  indefinite pronouns  quelquun  or  quelque chose.Follow main clauses containing  superlatives. Note that in such cases,  the subjunctive is optional, depending on how concrete the speaker feels about what is being said.   Why Sans Que Takes the Subjunctive Sans que  is one of the conjunctive phrases (locutions conjonctives)  described in number 5, many of which are listed below. These require the subjunctive because they imply uncertainty and subjectivity; it is best to try to memorize them, although you can also decide according to the meaning of the tense.  Sans que  belongs to a subset of this category called opposition conjunctions, such as  bien que, sauf que, malgrà © que, and others. These Conjunctive Phrases Take the Subjunctive à   condition que   provided thatà   moins que  Ã‚  unlessà   supposer que  Ã‚  assuming thatafin que  Ã‚  so thatavant que  Ã‚  beforebien que  Ã‚  althoughde crainte que  Ã‚  for fear thatde faà §on que  Ã‚  so that, in order that, in such a way thatde manià ¨re que  Ã‚  so thatde peur que  Ã‚  for fear thatde sorte que  Ã‚  so thaten admettant que  Ã‚  assuming thaten attendant que  Ã‚  while, untilencore que  Ã‚  even thoughjusquà   ce que  Ã‚  untilpour que  Ã‚  so thatpourvu que  Ã‚  provided thatquoique  Ã‚  even thoughquoi que  Ã‚  whatever, no matter whatsans que  Ã‚  without

Essay about Character Study of Sir Toby Belch from Twelfth...

Comedy is by far the most influential factor in deciding whether or not a story is entertaining to its audience due to its ability to create a more relaxed and pleasurable environment in the plot. From the playful awkwardness of Anne Shirley to the witty banter of detectives Tommy and Tuppence, it evident that comedic characters have always been appreciated and acknowledged in literature. Sir Toby Belch is but one of the many amusing characters found today and is by far one of the most humorous. While Shakespeare’s Twelfth Night is surrounded around an issue of romantic entanglement, Sir Toby’s very presence is enough to lighten the mood and accentuate the comedic theme of the story through his creation of problems and unique personality.†¦show more content†¦In addition, while the matter of death is a very pensive matter, Sir Toby states; What a plague means my niece to take the death of her brother thus?† (1.2.1) and explains how he finds Olivia’ s commitment to seven years of mourning for her late brother unnecessary. All of these examples portray Sir Toby’s unique capability to amuse the audience no matter how intense a situation is, and trumps his unappealing and carefree attitude. Furthermore, another of the countless reasons why Sir Toby Belch is the most enjoyable character in Twelfth Night is pertaining to his whimsical and absurd personality that is like none other’s in the play. This intrigues the audience and compels them to enjoy every moment that he appears on stage, seeing as though a dull statement from Sir Toby has not yet been found in his dialogue. â€Å"Approach, Sir Andrew. Not to be abed after midnight is to be up betimes† (2.3.1-2) is one of the more acclaimed quotes by Sir Toby illustrating his hilarious logic saying that staying up late is the same as waking up early. Moreover, Toby’s alcohol consumption contributes greatly to this unique attribute (possessed by Sir Toby alo ne). After a night of drinking and as a reply to Olivia asking â€Å"How have you come so early by this lethargy† (1.5.115-116) Toby responds â€Å"Lechery, I defy lechery†. The confusion between a term meaning laziness and a term meaning sexual desire is bound to strike a comedic cord with theShow MoreRelatedWisdom in Twelfth Night Essay2738 Words   |  11 PagesBeyond Seriousness to Wisdom in Twelfth Night      Ã‚  Ã‚  Ã‚  Ã‚   Shakespeare seems preoccupied with madness and folly in Twelfth Night. The word fool and its variants (foolery, foolish, and so forth) appear eighty times in the play, and the word folly occurs seven times. There are, in addition, other means of indicating foolishness such as Marias Now, sir, thought is free (1.3.67). As Feste suggests, Foolery ... does walk about the orb like the sun; it shines everywhere (3.1.39-40). Read MoreGender Roles And Roles Of William Shakespeare s The Merchant Of Venice 1837 Words   |  8 Pagesbreaks down those stereotypes especially in his comedies. Hamlet may proclaim â€Å"Frailty thy name is woman†, but even the merest of character analyses of Portia in The Merchant of Venice, or Viola in The Twelfth Night conclusively proves that they are anything but. In this paper we begin by examining the prevailing gender stereotypes in Elizabethan England. Taking The Twelfth Night as the basis, we try to find out how much conformity or deviation Shakespeare observes in the depictions of gender to the general

Howard Kang Free Essays

In dramatic form, be it monologue, dialogue or full theatrical scene, the author cannot step into the action to comment or interpret for us, as he can in a novel. We must draw our own conclusions from what we see and hear, and this makes for powerful effects, as a character reveals him- or herself to us by what he or she says or does. In the monologue, â€Å"My Last Duchess† Browning misleads us with great skill before we realize that we are listening to a criminal lunatic. We will write a custom essay sample on Howard Kang or any similar topic only for you Order Now The dramatic effect lies in the surprise we feel as the truth finally emerges. In Act IV, scene iii of Othello there is again an agonizing irony for the viewer, who knows more than Desdemona and is of course impotent to help her. Shakespeare works like a dentist without an anesthetic, and the pain of the audience comes from the unbearable innocence of the doomed Desdemona, who is surely something like the Duchess in Browning’s poem, helpless and bewildered in the face of the murderous insanity of her husband. The Duke in Browning’s â€Å"My Last Duchess† sounds so sane! But what makes him more eerie is that he is wonderfully gracious and articulate – â€Å"Will’t please you sit and look at her? † (5). As he tells his story he seems to weigh his words with great caution, as if he is quite free of the distorting power of anger or any other passion, and is keen to avoid any unfairness in his judgment: â€Å"She had / A heart – how shall I say? – too soon made glad† (21-2), â€Å"†¦ but thanked / Somehow – I know not how – as if she ranked†¦ † (31-2). He never raises his voice, and speaks with a measured confidence that quite takes us in. At first we might be tempted to believe that his attitudes are reasonable: â€Å"Sir, ‘twas not / her husband’s presence only, called that spot / Of joy into the Duchess’ cheek† (13-15). His manner is restrained even as he hints at her infidelity. The painter flattered her about her appearance, as of course he would, being a Renaissance artist and totally dependent on patronage, but she was charmed by it – foolishly, the Duke suggests. â€Å"She liked whate’er / She looked on† (23-24). She was delighted by the beauty of the sunset, and the little tribute from the man who gave her the cherries, just as much as â€Å"My favor at her breast† (25). What he seems to be objecting to is her failure to be properly selective and aristocratic in her tastes. This is a rather extreme sort of snobbery, but perhaps not unprecedented; we may not find it attractive, but we may accept it as a feature of a proud man. In Browning’s My Last Duchess, the murder is implied. It is not described in explicit terms as in Othello. In the lines, â€Å"Paint/Must never hope to reproduce the faint /Half-flush that dies along her throat†, the speaker adores the ‘faint half-flush’ on his wife’s face that no paint could re-add and at the same time leaves a slight hint that she had been throttled to death. The intelligent monologue is enough to make the point overt and covert at the same time. All the time, Browning is luring us up the garden path. We begin to detect the problem. The Duke is immensely proud, a man of great heritage, while she is free of snobbery, charmed by the delights of the world and human kindness, and genuinely innocent. (Infidelity does not seem to be the Duke’s concern presently) Then we begin to see how pathologically proud and arrogant he really is. Even had you skill / In speech – (which I have not)† (35-36), (he lies, of course) to explain your objection to her behavior – which is clearly quite â€Å"normal† – it would involve â€Å"stooping, and I choose / Never to stoop† (42-3). So, rather than speak to her about his dissatisfaction, which would involve impossible condescension by him, he chose to solve the problem rather more radically: â€Å"This grew; I gave commands; / Then all smiles stopped altogetherà ¢â‚¬  (45-6). It takes a moment for us to register what he did, so unbelievable is it and so evasively phrased. She thanked men,—good; but thanked /Somehow†¦. I know not how †¦. as if she ranked /My gift of a nine-hundred-years-old name /With anybody’s gift,†- the last part of the speech clearly brings forth the envy rankling in the speaker’s heart! The unbending pride of the Duke comes out through the turns of phrases of this part of this long monologue, â€Å"†¦. and if she let/Herself be lessoned so, nor plainly set/Her wits to yours ,forsooth and made excuse,/-E’en then would be some stooping and I choose/Never to stoop. The Duke can hardly ‘chose to stoop’to give in to the childish demeanors of his beautiful wife. Again, jealousy seems to be prevalent in the tone of these words: â€Å"†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. Oh, Sir, she smiled no doubt, /Whene’er I passed her; but who passed without /much the same smile? † Then having confessed to murder, or, rather, boasted of it, he continues his negotiations for his next Duch ess, celebrating, incidentally, one of his favorite art works, â€Å"Neptune†¦ Taming a sea-horse† (54-5), the very image of the brutal control that he has himself exerted over his innocent last Duchess. The willow scene from Othello works differently, of course, because it is a dialogue, though it is in the inner workings of Desdemona’s mind that the dramatic form is revealed here, just as much as is the case in Browning’s poem There is an almost intolerable pathos about this scene because Desdemona is so helpless. She has a good idea of what is going to happen – â€Å"If I do die before thee, prithee shroud me / In one of those same sheets† (24-5) and is impotent in the face of her fate. There seems to be no defence against the ruthless execution of Othello’s enraged will. She is in a sort of trance; a hypnosis of shock. All she can do is wait for the end, and the pathetic simplicity of her reflections here is the sign of a wounded spirit in retreat from reality. The tragic atmosphere is given additional poignancy by the occasional interruption of the everyday details of â€Å"undressing for bed†, the habitual continuing of everyday life because there is nothing else to do in the face of the worst – â€Å"Prithee unpin me† (21). She continues to pretend that this is just an ordinary night: â€Å"This Lodovico is a proper man† (35), not a comparison of Othello with her country forms, but a pathetic attempt at gossip. But her real thoughts emerge in the obsession with the willow song, which she cannot resist. It is the perfect mirror of her own fortune: â€Å"And she died singing it; that song tonight / Will not go from my mind† (30-1). Like a detail from a psychoanalyst’s casebook comes the unprompted line in the song that gives away the deepest thoughts of the wailing victim. Let nobody blame him, his scorn I approve, — Nay, that’s not next. Hark! Who’s that knocks? –It is the wind. † (51-3) She corrects herself, but the absolute terror of realisation goes through her. Compared with Desdemona’s helplessness in the face of the corruption of Othello, Emilia’s jokes have an immensely remedial health. It is not a criticism of Desdemona, but it is a firm placing of trust in a human being by Shakespeare. In Shakespeare’s Othello, the Moor can hardly be blamed for his rash decision of murdering Desdemona, who had been black-painted by his ‘honest Iago’ and it was Iago again who had sown the seeds of jealousy in his mind. Desdemona pleaded her innocence at last and asked to call for Cassius but Othello ran berserk maddened by sexual jealousy. Othello could hardly be blamed for his attitude, as he was a Moor and unfamiliar with the ways and manners of the Venetian culture. Naturally, he fell victim to Iago’s insinuations and committed the murder of his beautiful wife, Desdemona, who was actually, innocence epitomized. In Act IV, sc ii, Othello in reply to Desdemona’s pleading innocence disgustingly cried out, â€Å"O Desdemona, away! away! away! † Desdemona, being totally unaware of the handkerchief she had lost tried to reason with her husband, â€Å"Am I the motive of these tears my Lord? † It might have been possible that Othello could have turned deaf ears to Iago’s vitriolic comments or aspersions cast on Desdemona, but as he was new to their society and culture, it became easy for Iago to set him against his wife, who was a paragon of beauty. By way of rejoinder, when Othello speaks out, â€Å"Had it pleased Heaven/To try me with affliction; had they rained/All kinds of sores and shame on my bare head/Steeped me in poverty to the very lips/Given to captivity me and my utmost hopes/I should have found in some place of my soul/A drop of patience†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. †and at last turns to the question of â€Å"complexion†, â€Å"Turn thy complexion thee.. †¦Ay there look as grim as hell! †, we find Othello a dejected, frustrated , lost soul feeling small for being a Black Moor who was alien to the Venetian culture! The complex of Culture and Identity assails him, no doubt! Othello decided to put an end to the life of his unfaithful wife at last and as he uttered the words in Act V, Sc ii, â€Å"Yet, I’ll not shed her blood; /Nor scar that whiter skin of hers than snow/And smooth as monumental alabaster/Yet she must die, else she’ll betray more men†, Did he not sound the same as the Duke of My Last Duchess who had been driven mad by sexual jealousy? The murder could not be justified, but, Othello was quite a better lover and a more compassionate person than the Duke. He needed evidence to prove Desdemona’s betrayal; he had to fight immensely with his own conscience to come to the decision of murder. As a person, the Duke was cold-blooded, but Othello was emotional and irrational at he same time. If this had not been so, â€Å"†¦I will kill thee, / And love thee after. One more and this the last. /So sweet was ne’er so fatal. I must weep/ But they are cruel tears; this sorrow’s heavenly; /IT STRIKES WHERE IT DOTH LOVE,† could he utter such words? The Duke of My Last Duchess was never so overpowered with emotions to give a slight indication of goodness that is if he had any. In Act V, sc i, Othello is making his mind up to vent his rage upon Desdemona. Here he again finds enough reason to slaughter Desdemona. On hearing the footsteps of Cassius, he blurt forth, â€Å"’Tis he;-O brave Iago, honest and just†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦minion your dear lies dead/and your unblest fate hies, strumpet I come† Till Lines 31 of Act V Sc ii, we find Othello raving and railing on about the murder of Desdemona. Othello seemed to give a chance to Desdemona to prove her innocence by saying, â€Å"If you bethink yourself of any crime/Unreconciled as yet heaven and grace /Solicit for it straight. † But he meant the murder and perpetrated it! In Act III, Sc iii, when Othello grows in a blind rage is provoked by â€Å"honest Iago’s† words, he finds every reason to kill Unfaithful Desdemona and utters, â€Å"Monstrous, monstrous!! † On hearing Cassio’s dream-mutterings on his secret affair with Desdemona, Othello got green with jealousy and anger. He saw betrayal from the cruelest possible angle. He found it terribly monstrous to be treated like that. When Emilia came talking of Desdemona’s profound love for her husband after she had been murdered, Othello lost his emotional balance and blurted, â€Å"O cursed slave! /Whip me ye devils/From the possession of this heavenly sight/Blow me about in the winds, roast me in sulphur/Wash me in steep-down gulfs of liquid fire†¦O Desdemona, Desdemona, DEAD!! †[Act V, Scii] Could we ever expect the Duke speaking in such touchy, sentimental terms after committing the murder? No, never!!! How to cite Howard Kang, Papers

Taxation Law Is The Practice Of Levying †Myassignmenthelp.Com

Question: Discuss About The Taxation Law Is The Practice Of Levying? Answer: Introduction Taxation law is the practice of levying and imposing taxes on any type of income comes under the income tax law of any country. It is not only directly levied on the income of any individual, entity or group of individuals, but it is also levied indirectly on the goods and services whether may be imported or produced within the domestic boundary. In this study, it has been aimed to explain the taxation system of Australia with the help of two different case scenarios, where in the first scenario tax liability of an individual will be determined and in the second scenario assessable income of an individual will be explained. In this case reference, it has been found that Robyn transfer her half of the salary in the Australian bank accounting and rest in the Indian bank account. She worked as a lecturer with Victoria university in the college of business and on 14 January 2017, she had shown her interest in lectureship in Calcutta university after Jason Holm. Since she predicted that the role of coordinator in Calcutta university is long and she then decided to stay in this position as along as she wishes. Thus, Victoria University owned a flat to her for her residence in Calcutta till her role as a coordinator[1]. However, she rented her own flat for the period of 12 months, which was mortgaged in Melbourne to earn extra income and that income is directly transferred to her Australian bank account. With reference to the issue, the valid and argumentative question arises here, whether Robyn be taxed on any part of her income either on the account of earnings as coordinator in Calcutta University or as a lecturer in Victoria University for the taxation year 2016-2017. According to the Australian taxation law, an individual is considered to be an Australian resident for tax purpose. However, the same law attracts in India as well, but in India, foreign resident must live in the country for 9 out of 10 years preceding to be eligible for tax purpose. On the contrary, in Australia, an individual must fulfill the following condition to be considered as resident individual for tax purpose[2]. An individual must have a permanent abode of residence in the country without having permanent house outside of Australia An individual must have lived in Australia more than half of the financial year consecutively or partly and have no such intention to live permanently outside of Australia In addition to these, he or she must pass the superannuation test, where they have to ensure that they are working permanently in Australia or if working outside of Australia, must be treated as Australian employee. For example, employees working for Australian High Commission in other countries[3] The researcher, has found several connections between the case reference and the taxation rule of both the countries. Robyn Rainer is an employee of Victoria University which is operating in Australia, who was gainfully employed over there, but working as a coordinator of the Calcutta University. In addition, she also has a permanent house in Australia, situated in Melbourne, in fact she is an Australian citizen by birth. Therefore, she must be considered as the ordinary resident of Australia for filing tax return. Thus, all her income including the earnings from Victoria University and earnings from renting here mortgage flat will be taxed under Australian taxation system. According to Morano et al. (2016) [4]an individual if goes overseas and remains resident of Australia can file return online from foreign country, where he or she must declare all the income earned in Australia as well as overseas. Thus, in this case, Robyn can file her tax return from overseas, where she must dec lare her income earned in India or any exemptions claimed on any income in India. However, Sokol et al. (2017) [5]made a contradict, but valid statement, where she had considered her mortgaged house as a permanent abode in Melbourne and rented it for extra income. She actually cannot consider it as her permanent abode since it is under mortgage, also she cannot use it for her rental income. Therefore, her rental earnings should not be considered as the valid income for filing tax return. Complimenting to this context, it is said that Robyn cannot even claim for any further deduction on this kind of earnings. According to the mutual agreement between India and Australia for the purpose of avoiding double taxation and preventing fiscal evasion with respect to taxes levied on income, Robyn should be taxed if she does not belong to the contracting state, namely the Territory of Norfolk Island, the Coral Sea Island Territory, etc[6]. In addition to these, if an Australian resident is living in India and paying rent for a house situated solely in India and does not have permanent house in Australia, can claim deduction, if he or she further rent it and stays in house provided by the Australian government. However, in this case, Robyn has been provided with official abode of living in Calcutta by the Australian Government and she is neither paying for rent nor she has rented her place of living in India. In fact, the rent she is earning from Australian abode will be taxed in Australia only and has nothing to do with DTAA[7]. Thus, based on the analysis of the whole scenario, it can be concluded that the income earned in India as a coordinator, 50% of it is transferred to Indian bank account and rest will be transferred to Australian bank account. Therefore, income transferred to both the countries will be taxed in accordance with the taxation system of both the countries. Although, she did not pass the residential test in India for tax purpose, her earned income in India should not be considered for tax purpose. However, her earnings in Australia from Victoria University including her rental income in Melbourne should be considered for tax purpose in Australia. In contrast, unless she is staying in India for 9 out of 10 years preceding to be eligible for tax purpose, shoe will not be taxed in India[8]. In this case reference, it has been found that Paul works as a golf instructor and run his own business, where he offers a series of 12 lessons, also give single lesson. He charges his clients twice, first by giving golf lesson to them and secondly by the way of advance payment for the period of 12 lesson. Apart from these, he has an agreement with Eastwood Golf Club to provide instructions to the members of the club along with those who have not yet played golf and wanted to take lessons before playing golf. Here in this case as well, Paul charge them for the single lesson basis. Along with these, he also had number of clients who would like to pay for the series of 12 lessons in advance[9]. As respects the 12 lessons, Paul began classes toward the start of March and initiated another class every 3 month from that point, beginning the most recent 12-week time span toward the start of September. At 31 June 2017 Paul, had gotten $6,000 from the giving of private lesson and $28,800 from the giving of the arrangement of 12-week lessons. Paul confined the quantity of understudies who he took into his 12-week course to 20 for each course and charged $40 per lesson[10]. In February 2017 Paul, inadvertently harmed David's golf buggy. Paul consented to repair the carriage for David. The main way Paul could stand to pay for this was to have two of the general population he would offer lessons to throughout the following 12 weeks (starting in March) pay for the repairs as opposed to pay their charges to Paul. Out of the excellence service provided to her, Paul got a $10,000 installment from Doreen in June. Paul had shown Doreen golf around 5 years prior. Doreen as of late won a noteworthy golf competition winning $60,000. To demonstrate her thankfulness to Paul for his superb showing she had given him the $10,000. According to the Australian taxation office, income under head personal services income, business income and commissions or compensation payments will be considered as assessable income for the tax purpose. If an individual earns more than 50% of the amount received for the contract work (especially from individual skills or expertise) from the business[11]. On the other hand, if the individual earns any kind of commissions or compensation on the part of any business activities will be considered as assessable income for tax purpose[12]. Thus, based on the analysis of the taxation law and the case reference, it can be said that Paul does run his own business and has a contract with other business, which gives him another way of earning besides his own earnings from his services[13]. As it can be seen that at 31 June 2017 Paul had gotten $6,000 from the giving of private lesson and $28,800 from the giving of the arrangement of 12-week lessons. In addition to these, out of the excellence service provided to her, Paul got a $10,000 installment from Doreen in June. Paul had shown Doreen golf around 5 years prior, which is further considered as compensation payments. Therefore, the assessable income of Paul for the taxation year 2016/2017 is determined below. Assessable income Note AUD Gross total income 1 35,600 Compensation payments 10,000 Total assessable income 45,600 Working note: Income from giving private lesson at 31 June 2017 = $ 6,000 Income from the giving of series of 12-week lessons = $ 28,800 Income from 20 limited courses ($ 40 per course) = $ 800 ($40 * 20 course) Gross total income of Paul = $ 35,600 In this case, if Paul would have got the compensation out of kind, it would not come under assessable income[14]. Moreover, the change in the course fee of $ 40 per course limited to 20 courses would not have been considered as assessable income if it was received before the actual receipt of fees of series of 12-week lessons[15]. Thus, based on the evaluation of the case reference, it can be concluded that Paul has wisely adjusted his earnings. Receipt of unexpected income of $ 10,000 from Doreen in June helped him repairing Davids golf buggy, which he earlier asked his students to pay for rather than paying fees. In addition to these, change in the course fee structure helped him more to increase his income[16]. Moreover, Pauls income from the agreement with Eastwood Golf Club to provide instructions to the members of the club along with those who have not yet played golf and wanted to take lessons before playing golf had put additional impact on his total income. Conclusion Efforts have been made to explain the taxation system of Australia with the help of two different case scenarios. Based on the evaluation of first scenario, it can be concluded that the income earned in India as a coordinator, 50% of it is transferred to Indian bank account and rest will be transferred to Australian bank account. Therefore, income transferred to both the countries will be taxed in accordance with the taxation system of both the countries. Moreover, her earnings in Australia from Victoria University including her rental income in Melbourne should be considered for tax purpose in Australia. However, based on the evaluation of the second case scenario, it can be concluded that Paul has wisely adjusted his earnings. Receipt of unexpected income of $ 10,000 from Doreen in June helped him repairing Davids golf buggy, which he earlier asked his students to pay for rather than paying fees. In addition to these, change in the course fee structure helped him more to increase h is income. References Butler, D. (2016). Superannuation: Transferring foreign super fund amounts to an Australian resident.Taxation in Australia,50(8), p.481. Chandel, S.S., Sharma, A. and Marwaha, B.M. (2016). 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A probabilistic quantitative microbial risk assessment model of norovirus disease burden from wastewater irrigation of vegetables in Shepparton, Australia.water research,54, pp.347-362. Morano, P., Morano, P., Tajani, F. and Tajani, F. (2016). Bare ownership of residential properties: insights on two segments of the Italian market.International Journal of Housing Markets and Analysis,9(3), pp.376-399. Rosenbloom, H.D., Noked, N. and Helal, M.S. (2014). The Unruly World of Tax: A Proposal for an International Tax Cooperation Forum.Fla. Tax Rev.,15, pp.57-737. Sokol, J., Davila, C.C. and Reinhart, C.F. (2017). Validation of a Bayesian-based method for defining residential archetypes in urban building energy models.Energy and Buildings,134, pp.11-24. Somers, R. and Eynaud, A. (2015). A matter of trusts: The ATO's proposed treatment of unpaid present entitlements: Part 1.Taxation in Australia,50(2), p.90. Stoeckl, N., Esparon, M., Farr, M., Delisle, A. and Stanley, O. (2014). 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