Music And Modern Technology - 1870 Words

Name: Rachit Choudhary Student Number: 500635844 Course: MUS 505 Date: 17th November 2017 Music and Modern Technology Technology has led to massive changes in the way of life of the people living in the world today. The music industry is greatly affected by the developing technology each day and both the musicians, producers and their audience are all affected several ways by the technological development each day. As a result of the technology, music has evolved from the ancient time when the audience could only access the musicians on live performances until today when people can access the music on their gadgets (Montobbio Rampa, 2005). The components of the music industry which include the instruments, recording, videography and†¦show more content†¦The musicians can solely perform a whole song with a variation of beats alone courtesy of the loop pedals which is one of the technological advancement that has led to music evolution. The current day studios are characterized by a high technology to allow the best quality of music to be produced. When multi-tracking was introduced it allowed the musicians to produce the songs in different parts and time and then combine the music into one. The auto-tuning allows the music produced to be in perfection since any variation in the pitch can be detected and tuned accordingly to yield a perfect code (Shapiro, 2010). The continued growth and emergence of disk jockeys that can combine many songs probably of the same genre allow audience to enjoy the kind of music that fits them. Musicians adjust very fast in order to keep up the technology in the industry which has become very competitive as a result of the advancement. The creativity of a certain musician on how to make use of the current day technology makes them more successful in comparison with the ones who do not adjust (King Himonides, 2016). They ensure that any song that is released is made available to the social media and digital streaming platforms to allow for faster distribution. Justin Bieber is one of most celebrated Americas contemporary musician. Despite his young age, he has made tremendous strides towards his music career. He has made history as heShow MoreRelatedThe Most Common Theme Of Classic Country1361 Words   |  6 Pagesany electronic instruments added to classic country music (Aaron Lewis). Another theme in classic country performances are the outfits the artists wear. Almost every artist I researched had on a cowboy hat, cowboy boots, jeans, and a flannel jacket (Aaron Lewis). This hillbilly style look is one of classic countries most signature identities. Along with the look of the artists the farming/country land feel has become very integrated in the music itself. The classic country arts constantly sing aboutRead MoreComparing Folk Rock And Baroque Music1097 Words   |  5 PagesAlbinoni Meiona Pickett Music Appreciation-MUSI200 August 27, 2017 American Public University System Comparing Folk Rock and Baroque Music: The Alabama Shakes vs. Tomaso Albinoni Throughout mankind’s history, music has been used as a vital form of human expression. Whether capturing and conveying feelings of sorrow, rage, triumph, or love, its primary purpose has always been enthralling and resonating with its listeners. Over the years, the emergence of new technologies and musical tastesRead MoreHumanities Today Essay745 Words   |  3 Pagessciences (Humanities Definition, para 1).   The humanities include ancient and modern languages, literature, history, philosophy, religion, and visual and performing arts like music and theatre. The humanities that are called social sciences include technology, history, anthropology, area studies, communication studies, cultural studies, law and linguistics. Everywhere we go today we are bombarded with the fact that technology is advancing in making our lives easier by the second.   We can pay bills,Read MoreEssay about Analysis of Media Devices in The Italian Job606 Words   |  3 PagesAnalysis of Media Devices in The Italian Job Both films show an insight into technology; the modern version is more technologically advanced. All this is due to the availability of technology in the two eras. Donald Sutherland known as John Bridger in the later version of the film uses a mobile phone and whilst carrying out the mission the use of infer-red devices, laptops and other technology is also significantly used. In contrast to this the 1969 version Michael CainRead Moreconcert comparisons Essay871 Words   |  4 PagesFor this assignment I chose to compare and contrast two concerts. The first concert is from the modern era, while the other is a Baroque Era concert originating from the 17th Century preformed by a modern day orchestra. The Baroque Era Concert takes place in a large modern day Lutheran Church in front of a small crowd of well dressed onlookers. The second concert that I chose for this assignment is a modern day rock concert from the English Symphonic Rock Band, Muse. This concert takes place at theRead MoreHow Have Advancements in Technology Affected Dance and Dance Companies?997 Words   |  4 Pagesadvancements in technology affected dance and dance companies? For millions of years Humans have been developing technology. As human’s we are on the peak of change moving from and analogue world to a digital one. This creates vast amounts of opportunities in the entertainment industry none more so than Dance. Although some traditional dance has kept to its roots there has been some major advancements effected by technology. Dance companies have almost been revolutionised by the use of modern technologyRead MoreMusic has Accompanied Man through History656 Words   |  3 PagesUndoubtedly we are talking about music. As defined in the Oxford English Dictionary, music is â€Å"the art or science of combining vocal or instrumental sounds to produce beauty of form, harmony, melody, rhythm, expressive content, etc.† With the evolution of the universe, music similarly evolved especially after it became more and more developed with the interventions of humans and the impact that technology had left on it. Also, it is worthy to mention the voices that sang music; these amazing voices of legendaryRead MoreThe Impact Of Technology On The Modern World1547 Words   |  7 PagesImpact Of Technology In the Modern World Throughout the life, some influences have shaped people the way they live their lives today. Impact of a virtual connection, and go beyond the brain’s ability, is rising in an eyesight bling, which is a cause of socialization— brain’s ability to multitask and their consequences itself. The usage of the internet is creating conflict upon individuals that they have become modern in today’s world. In the essay â€Å"The Limit Of Friendship† by Maria Konnikova, whoRead MoreGlobalization in the Music industry1293 Words   |  6 Pagesï » ¿ Globalization in the Music Industry Jonathan Ben Ami ACOM 388 The music industry has been around for over two centuries (PBS). Its volatility can be measured by its ability to shift and change according to its time period, the technologies that arise through the ages and the public’s shift in musical taste. The music industry is comprised of many different components, organizations and individuals that operate within it. Some of these componentsRead MoreSteve Jobs Role For Shaping The Modern Technology1219 Words   |  5 PagesAlhussain Comm 1101 Glenda Funk FEB 17th 2016 Topic: Steve Jobs role to shape the modern technology General Purpose: To inform Specific Purpose: I want my audience to know the role of co-founder and ex - Leader of the Apple Company, Steve Jobs for shaping the modern technology Thesis Statement: The three aspects of technology in which the Steve Jobs contributed hugely with breathtaking innovation and idea are: Music, Personal Computing and Smart Phone. Introduction I. [Attention getter] How many

Bill Gates and how the world was effected by his...

Bill Gates How he effected the world with his accomplishments nbsp;nbsp;nbsp;nbsp;nbsp;William Bill Gates III was born on October 28, 1955. He accomplished many unbelievable things, and highly influenced the people around him in many ways. nbsp;nbsp;nbsp;nbsp;nbsp;In University, Bill Gates was known to be the â€Å"smart computer nerd,† who totally amazed all of his friends with his knowledge. One of the people that he had influenced the most was Steve Ballmer, current Microsoft’s Chief Executive Officer, whose room was down the hall from Bill’s. nbsp;nbsp;nbsp;nbsp;nbsp;Not only were his roommates amazed by his accomplishments, but also were the people at IBM. They were in desperate need of a DOS operating system, which would†¦show more content†¦He was the second billionaire of his time. Just like Henry Ford, his main motivation was to create a product that would be used by everyone around the world, and positively change the way people compute; he explains in his biography, â€Å"Guided by a belief that the personal computer would be a valuable tool on every office desktop and in every home, they began developing software for personal computers. † This was a huge step up from the weak, and commonly used Mac OS, which was released by Apple Computers earlier. Over a short period of time, Microsoft’s new product became very popular for its simplicity in operation. Millions of people around the world decided to switch to Microsoft Windows. The sudden change from Mac OS to Windows was incredible. Bill Gat es’ product became such an important tool to businesses, homes, and schools. His foresights in the change of the computer industry were a large part of his success, â€Å"Gates foresight and vision regarding personal computing have been central to the success of Microsoft and the software industry. † nbsp;nbsp;nbsp;nbsp;nbsp;Microsoft was able to knock out all of its competitors easily. Bill Gates’ strategy was to promote all of his products together. For example, he would attach Internet Explorer to Microsoft Windows, which was his top selling product. The majority of computer users around the world used Microsoft Windows, leaving a door open. It is said that they are able to buy out all of their competitors andShow MoreRelatedBill Gates and How the World Was Effected by His Accomplishments1203 Words   |  5 PagesBill Gates How he effected the world with his accomplishments William Bill Gates III was born on October 28, 1955. He accomplished many unbelievable things, and highly influenced the people around him in many ways. In University, Bill Gates was known to be the smart computer nerd, who totally amazed all of his friends with his knowledge. One of the people that he had influenced the most was Steve Ballmer, current Microsoft s Chief Executive Officer, whose room was down the hall from BillRead MoreArticle: Performance Appraisal and Performance Management35812 Words   |  144 Pagesdecade. Many organizations have shifted from employee’s performance appraisal system to employee’s performance management system. This paper has focused to study the evolution of employee’s performance appraisal system, critics the system suffered and how the performance management system came to the practice. The main purpose of this paper is to differentiate these two systems, employee’s performance appraisal and management system. This paper uses a review of the literature to evaluate the developmentRead MoreMaster Thesis Logistics Management in Retail Industry26467 Words   |  106 P agesunderstand and investigate how 7-Eleven company manages its logistics activities, distribution and applying information technology to achieve competitive advantages. Purpose: The purpose of thesis is, in retailing industry and retailing convenience store’s perspective, to identify and describe the way 7-Eleven manages and operates its retail convenience business focusing on several aspects; strategic fits, distribution and IT, which support 7-Eleven’s activities and how they contribute to competitiveRead MoreExploring Corporate Strategy - Case164366 Words   |  658 Pages22/10/2007 11:54 Page 599 Guide to using the case studies The main text of this book includes 87 short illustrations and 15 case examples which have been chosen to enlarge speciï ¬ c issues in the text and/or provide practical examples of how business and public sector organisations are managing strategic issues. The case studies which follow allow the reader to extend this linking of theory and practice further by analysing the strategic issues of speciï ¬ c organisations in much greater depthRead MoreSda Manual Essay101191 Words   |  405 PagesPrepare Letter ............................................................ Alternative Method for Membership Transfer ......................... Membership During Interval of Transfer ................................. Receiving of Members Disturbed by World Conditions ........... Counted in Statistical Reports .................................................. If Member Is Not Accepted ....................................................... No Letters to Members Under Discipline ............. ........Read MoreLibrary Management204752 Words   |  820 Pages. . . . . . . . . . 311 Vroom’s Expectancy Theory . . . . . . . . . . . . . . . . . . . . 312 Behavior Modification . . . . . . . . . . . . . . . . . . . . . . . . . 314 Goal-Setting Theory . . . . . . . . . . . . . . . . . . . . . . . . . . . 315 How Should Managers Motivate? . . . . . . . . . . . . . . . . . 316 Conclusion . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 319 14—Leadership. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 321 What Is LeadershipRead MoreReport on Oil and Gas Industry in Pakistan81517 Words   |  327 PagesReport No. 26072-PK Pakistan: Oil and Gas Sector Review July 10, 2003 Oil and Gas Policy Division Oil, Gas, Mining and Chemicals Department Private Sector Development and Infrastructure Document of the World Bank Currency Equivalents Currency Unit = Rupees (Rs) Rs. 1.00 = Paisa 100 US$1.00 = Rs. 58.35 * Rs. 1.0 = US$0.017138 Rs. 1,000,000 = US$17,138 *As of December 31, 2002 Measures And Equivalents 1 Kilometer (km) 1 Cubic Meter (m3) 1 Cubic Meter (m3) 1 Thousand Cubic FeetRead MoreStrategic Marketing Management337596 Words   |  1351 PagesStrategic Marketing Management Dedication This book is dedicated to the authors’ wives – Gillian and Rosie – and to Ben Gilligan for their support while it was being written. Acknowledgements Our thanks go to Janice Nunn for all the effort that she put in to the preparation of the manuscript. Strategic Marketing Management Planning, implementation and control Third edition Richard M.S. Wilson Emeritus Professor of Business Administration The Business School Loughborough University

Vergil as the Greatest of all Latin Poets Free Essays

Vergil is generally acknowledged as the greatest of all Latin poets. He was famous in his own lifetime and was the first poet in the history of Latin literature to be the subject of lectures given by a contemporary teacher. There seemed to be a great deal of interest in him and on his rare appearances in Rome he was pointed out in the streets as if he were a celebrity. We will write a custom essay sample on Vergil as the Greatest of all Latin Poets or any similar topic only for you Order Now However, in his private life he was know to be very shy and preferred the quiet countryside to the pandemonium of Rome. He was born as Publius Vergilius Maro in Andes, a small village, near Mantua (Mantova), Italy on October 15, 70 BC. He had two brothers; Silo, who died in his childhood, and Flaccus, who lived to be a young man. Vergil’s father, a potter and cattle farmer, worked hard to provide his son with an Aristocratic education. After he completed his studies in Cremona and Milan, Vergil went to Rome to study law and rhetoric at Epidius’ academy. It was in Rome that he met Gaius Maecenas, a Roman statesman and patron of the arts, who saw Vergil’s promise of greatness and sponsored his education. In addition he developed a friendship with Octavian, who later became Emperor Augustus. While in Rome, he studied alongside many prominent poets including Gaius Cornelius Gallus, Horace, and Lucius Varius Rufus. After leaving Rome, Vergil went to Naples to study under Siro. Here, he studied philosophy and also became a member of a group of Epicurean thinkers outside Naples. This group gathered in Campania, at a retreat known as â€Å"the Garden†, under the leadership of Siro, Vergil’s teacher and friend. Originally, Vergil wanted to study law but he gave up after pleading only one court case and devoted himself to philosophy and literature. He spent most of his life in the countryside of Campania, but kept a house on the Esquiline Hill in Rome, which was given to him by his friend and patron Maecenas. He wrote three major works in his lifetime. Early in his career he wrote the Ecologues, a book of 10 pastoral poems. This was followed by the Georgics, a didactic poem on farm life. His last and greatest work was the Aeneid, a mythological epic poem describing the seven-year wanderings of the hero Aeneas. Vergil’s first major work was composed between 42 and 37 BC. This was a ten book pastoral poem know as the Eclogues or Bucolic. It was modeled on the Idylls of Theocritus, an Alexandrian poet. Vergil’s emphasis is on graceful rhymes and the description of a romantic setting in northern Italy, but he also added many realistic details such as, his father’s eviction from his farm due to political seizure. The most famous of The Ecolouges, The fourth celebrates the birth of a child who is destined to usher in a new Golden Age of peace and goodwill. Critics have made definite connections between Vergil’s fictional characters and real people. Some have suggested that the divine birth refers to Mark Anthony, or possibly Vergil’s friend Octavian, who became Augustus, Rome’s first emperor. Still others see this divine birth as a reference to the birth of Christ. His next major work was the Georgics, or Art of Husbandry, which was written from 36 to 29 BC. It is a four-book poem that described the life of a farmer. Its inspiration is said to come from the Greek poet Hesiod’s Works and Days. Vergil’s position as the leading poet of the age was confirmed with the Georgics publication. The poem deals with planting, caring for orchards and vineyards, stock management, and beekeeping. However, the main emphasis is on the values of Roman life, particularly the work ethic. The poem was designed to be universal in scope with the topics of war, peace, death and resurrection concluding each book. Vergil devoted his last ten years to the composition of the Aeneid. This is his last and, by far, best known work. It was written between the years of 30 to 19 BC in twelve books. Modeled after Homer’s epics, the Iliad and the Odessey, the Aeneid is a mythological epic describing the seven-year wanderings of the Roman hero Aeneas, from the fall of Troy to his military victory in Italy. Aeneas, while central to the story, is more symbolic than realistic. His character exists to tell the story of the founding of Rome and to personify the Roman values of duty and responsibility. In the story, Aeneas escaped from Troy carrying his father on his shoulders and leading his young son Ascanius by the hand. He brought together a fleet of Trojans and sailed the eastern Mediterranean Sea to Thrace, Crete, Epirus, and Sicily before being shipwrecked on the coast of Africa. Here Dido, the queen of Carthage, fell in love with Aeneas. The two began to live together as husband and wife and Aeneas intended to make Carthage his home. Jupiter, king of the gods, warned Aeneas that he must leave Dido in order to continue on his destined mission to found Rome. In despair, Dido killed herself when Aeneas departed for Italy. After landing at the mouth of the Tiber River in Italy, Aeneas killed Turnus, the king of the Rutulians, in a war for the hand of Lavinia, who was the princess of Latium. According to Vergil, the Romans were direct descendents of Ascanius, the founder of Alba Longa, the mother city of Rome. The Aeneid is usually considered the first great literary epic, unlike the Iliad, which in essence is a work of oral poetry. The Aeneid was written as a deliberate attempt to glorify Rome at the request of Augustus Ceasar. The historical elements are especially prominent in books five through eight, the central portion of the poem. The Aeneid became a classic in its own day. All of Rome, particularly the royal family, followed the progress of the epic. Vergil would read aloud from rough drafts of the Aeneid to Augustus, his sister, Octavia, and Maecenas. As he refined his work during his later years, the poet led a comfortable life, devoting himself to historical research. In 19 BC, Vergil set out on a trip to Greece and Asia with the intention of revising his masterpiece. In Athens, he met Augustus and unfortunately became very ill during his stay in Greece. Augustus escorted his friend back to Brundisium, Italy, where he died before his epic could be revised to his satisfaction. To prevent the Aeneid from being read in rough form, Vergil left instructions that it be destroyed. Augustus, realizing the value of this work, intervened before this request could be carried out and assigned two of Vergil’s poet friends, Varius Rufus and Plotius Tucca, to edit the manuscript for publication. The work was completed near the end of 18 BC. It achieved immediate acceptance throughout the Mediterranean as the definitive Roman epic. On his deathbed, Vergil immortalized himself with a short epitaph, which his friends inscribed above his grave. It ends with this line: â€Å"I sang of pastures, farms and rulers†. This became a touching summary of his three great works. How to cite Vergil as the Greatest of all Latin Poets, Essay examples

Taxation Law Isolated Business Transaction

Question: Describe about the Taxation Law for Isolated Business Transaction. Answer: 1. The main objective of the current case is to comment whether the proceeds from the sale of the tennis courts by Peta is considered as ordinary income under the section 6(5). According to the Income Tax Assessment Act 1997, assessable income is derived either from ordinary income concepts or from isolated transaction (with profit motive). In this regards, there are two main sections are highlighted in the ITAA, 1997, which describe the origin of the assessable income (Gilders et. al., 2015). Section 15(15) when the prime intention on the part of the taxpayer is to generate the profit then in such cases the income received from the isolated transaction would be assessable for the taxation under the section 15(15) of ITAA, 1997 (Barkoczy, 2015).. The decision of the Westfield Limited v. FCT (1991) case is the witness of the above statement, which illustrates that the intention of taxpayer of deriving profit by isolated transaction causes assessable income for taxation purpose (Sadiq et. al., 2016). The same conclusion is also supported by tax ruling TR 92/3 (Woellner, 2014). Section 6(5) When the taxpayer derives income from the ordinary scheme then the received proceeds would be named as assessable income. There is no direct law or statute available for defining ordinary concepts. Therefore, the decision of the respective case laws is the main source to examine the nature of the income that either it is from ordinary concepts or from any other scheme (Deutsch et. al., 2015). Mainly three sources of ordinary income are observed as per the ruling, which are income from personal exertion or by conducting profit driven business or from investment (Nethercott, Richardson Devos, 2016). Income received from the personal exertion, which involves income from employment, professional work and would cause ordinary income. If income is received from the business scheme, which contains the profit deriving intention on the part of the taxpayer for routine activities, then in such aspects the income received from commercial action would be termed as ordinary income from business scheme under the TR 97/11. Income derived through investment on behalf of the taxpayer, which basically includes rents from property, interest from bank, surplus amount on the purchased securities and dividends on shares and so on would result ordinary income through investment. All the above mentioned proceeds are from ordinary concepts. It is imperative to distinguish the source of income derived from ordinary concepts for the ease of calculation of the taxable amount that whether the proceeds from the business, investment or via personal exertion (Barkoczy, 2015). Case facts Peta acquired a house located in Kew two years ago. The house contained two old tennis courts down the back of the house, which were in poor state. She owned the house so that she and her family could reside in the house and the shabby tennis courts could be used for construction of new units which could be used to earn profit in the future. However, the local tennis club made an offer to Peta with the term that if Peta restored the tennis court and turns it into good condition then only they will purchase the tennis courts. Peta accepted the offer of the tennis club and decided to renovate the courts. In the process of renovation of the tennis court, she spent $100,000. She also did resurfacing of the courts and fencing around them. Finally, the tennis court were sold to the tennis club and proceeds of $600,000 were realized by Peta. It can be stated that on the basis of the case facts that Peta did not possess any business of property development and sale. Therefore, the action on the part of Peta to sell the tennis courts would not considered under the business scheme of ordinary concepts and thus, the income of $600,000 would not be entitled as ordinary income under section 6(5) of ITAA, 1997.The income can only be categorized as ordinary if Peta had a business of restoring tennis courts and subsequently sell them at high profits, which is not the scenario in the present case. Although, the income is entitled to be treated as assessable income since the transaction for the tennis court is isolated in nature and with the intention of earning profit. She knew from the offer of the tennis club that the value of the tennis court would be enhanced if she restored it and made fence around the court. Therefore, the expense of $100,000 was incurred with the focus of deriving high profit and thus, the isolated transact ion amount of $600,000 would be classified as assessable income under the section 15(15) of ITAA, 1997. Conclusion Therefore, on the basis of the relevant case law and facts, it can be concluded that the income received through the sale of the tennis court is not entitled as ordinary income as per section 6(5) of ITAA, 1997. Besides, it would be considered as assemble income under section 15(15) due to the presence of profit intention of Peta and the nature of transaction being isolated. 2. The objective in this case study is to comment on the FBT liability on employer for the extended fringe benefits to Alan. Electronic devices: It is stated in the accordance of the section 58X of Fringe Benefits Tax Assessment Act 1986, that if the electronic devices are extended to employee by the employer for professional work only, than in such cases there would be no FBT liability is payable on the part of the employer and the benefits is not considered under the fringe benefits (Wilmot, 2014). Additionally, the provision of minor benefits exemption clause states that the worth of the benefit is inferior than $300 then also there would be no FBT is payable for employer (Gilders et. al., 2015). School fees: if the employer gave the school fees of the childrens of their employees, which is considered under the category of personal expense and thus, the payment of school fees is considered as expense fringe benefits to the employee and FBT liability would arise for the employer (Section 20, Division 5A) (Sadiq et. al., 2016). Taxable amount on the account of school fees (expense fringe benefits) = Fees amount (Employer paid) Gross up value FBT payable on the part of employer = 0.49 Taxable amount on the account of school fees (expense fringe benefits) Dinner: if the employer planned dinner for their employee (with their associates) in location rather than office, then, it would lead the fringe benefits tax liability on employer for the expense incurred in meal fringe benefits (Section 37AC, Division 9A) (Nethercott, Richardson Devos, 2016). There would be no tax deduction on the part of the employer, if clients are the invitees for the dinner. Since, no tax deduction is applicable in this case and thus, the employer selects such method, which provides lowest FBT payable amount resulting through the meal fringe benefits (Barkoczy, 2015). Actual method and 50-50 split method are the two methods to evaluate the FBT payable amount on the part of employer for the meal fringe benefits. Actual method is generally applied by the employer, when the employees and their respective associates are invited for dinner. In actual method total meal expense is considered for the evaluation of the FBT payable amount. However, the employer does not have an issue as tax deduction can be claimed by the employer on the meal expenses for employees and their associates (Woellner, 2014). FBT payable on the part of employer (by actual method) = 0.49 dinner expense Gross up factor 50-50 split method is used by the employer, when the invitees are clients as no tax rebate can be claimed by the employer for the meal expense on clients. This method considers only 50% of the total meal expense for the evaluation of the FBT payable amount for employer (Section 37BA, Division 9B) (Barkoczy, 2015). FBT payable on the part of employer (by 50-50 split method) = 0.49 0.50 dinner meal expense Gross up factor Various fringe benefits and FBT liability Electronic devices - The employer ABC Ltd issued a mobile handset to Alan, but there would not be fringe benefits because the utilization of the mobile phone is restricted for the professional use only (Section 8X). Also, the payment of the bill of the mobile set would be caused from professional work and eventually, no FBT liability on employer for paying mobile bill of Alan. School fees: School fees of employers children is paid by the employer and thus causes expense fringe benefits along with FBT payable on employer. School fees borne by the employer (ABC) $20,000 Gross up factor (school fees is type 2 goods and exempted from GST) 1.9608 Taxable amount on the account of school fees (expense fringe benefits) = Fees amount paid by employer Gross up value =20000 1.9608 $39,216 FBT payable on the part of employer (expense fringe benefits) = 0.49 Taxable amount on the account of school fees = 0.49 39216 $19,215.84 Dinner: Employer of ABC Company has planned dinner at Thai restaurant and thus, significant FBT payable on the part of the employer. Case 1 invitees are employees and their associates Number of employees (along with the associates ) 20 Total dinner expense $6,600 As per the information provided in this case, employees were invited along with their associates and thus, the cost incurred in dinner meal expense would be half of the actual expense for employees only. Expense incurred only for employees = = $3,300 Expense incurred per employees = = $ 165 From the above calculations, it has been observed that per employee expense is $165 only, which is less than the amount of $300 and thus, there would be no FBT payable on behalf of the employer due to minor benefit exempt clause. Case 2 invitees are 5 employees only Number of employees 5 Total dinner meal expense $6,600 Expense incurred only for employees = = $3,300 Expense incurred per person = = $660 From the above calculations, it is observed that per employees expense is $660, which is more than the amount of $300 and thus, there would be FBT payable on behalf of the employer. Dinner is considered as type 1 service due to application of GST on the same. Gross up factor 2.1463 Applied method - Actual method FBT payable on the part of employer (meal fringe benefits) = 0.49 dinner meal expense Gross up factor = 0.49 6600 2.1463 $6,941.13 Case 3 - invitees are clients As discussed above, the employer would use the 50-50 Split method in order to calculate the FBT payable amount when clients are also part of the invitees. Total dinner meal expense $6,600 Gross up factor 2.1463 Applied method - 50-50 split method FBT payable on the part of employer = 0.49 0.50 dinner meal expense Gross up factor =0.49 0.50 6600 2.1463 $3,470.6 The employer can claim the GST credit refund in order to limit the FBT liabilities ((Nethercott, Richardson Devos, 2016). Conclusion Therefore, on the ground of the above discussion, it can be stated that Benefits Fringe benefits FBT payable for employer Mobile handset No No FBT liability Mobile bill $200 No No FBT liability School fees Yes $19,215.84 Dinner Case 1 20 employees along with associates Yes (Minor fringe benefits) No FBT liability Dinner Case 2 5 employees Yes $ 6,941.13 Dinner Case 3 Clients Yes $ 3,470.6 References Barkoczy,S 2015.Foundation of Taxation Law 2015,7th edn, CCH Publications, North Ryde Deutsch, R, Freizer, M, Fullerton, I, Hanley, P, Snape, T 2015, Australian tax handbook, 8th edn, Thomson Reuters, Pymont Gilders, F, Taylor, J, Walpole, M, Burton, M. Ciro, T 2015. Understanding taxation law 2015, 8th edn, LexisNexis/Butterworths. Hodgson, H, Mortimer, C Butler, J 2016, Tax Questions and Answers 2016, 5th ed., Thomson Reuters, Sydney, Nethercott, L, Richardson, G Devos, K 2016, Australian Taxation Study Manual 2016, 4th ed., Oxford University Press, Sydney Sadiq, K, Coleman, C, Hanegbi, R, Jogarajan, S, Krever, R, Obst, W, and Ting, A 2016,Principles of Taxation Law 2016,8th edn, Thomson Reuters, Pymont Wilmot, C 2014, FBT Compliance guide, 8th edn, CCH Australia Limited, North Ryde Woellner, R 2014, Australian taxation law 2014, 8th eds., CCH Australia, North Ryde