“Argillaceous Marl contains from 68 to 80 per cwt. of clay, and consequently from 32 to 20 per cent. of aerated calx. Its colour is grey or brown, or reddish brown, or yellowish or bluish grey. It feels more unctuous than the […]
Words and images from the development of an artist book, supported by an a-n Artist Bursary. An ongoing project concerned with mineral extraction, accelerated agriculture and sensation in scientific processes.
Is there something flawed about me writing on my own? When do I use the words I and we? When do I say they as if it’s their experience I am able to talk about? But it seems that even in groups, it is flawed to think […]
I took the kids to Sheffield for the day to see Utter Rubbish and the shows on at Millenium Galleries. We took the train along the Penistone Line and I made some quick notes in between building lego, handing out […]
On Wednesday March 21st a dinner was held at the apartment with the stone steps. The guests at this event were the poet and artist, Marton Koppany and his wife Gyongyi. During the dinner an idea emerged from the conversation around the table. The […]
Reflections on participating in the Artists’ International Delegation 2018, Budapest: Dialogue, discussion, debate, and discourse. dialogue Noun 1 A conversation between two or more people as a feature in a book, play or film. 1.1 A discussion between two or […]
From the outset I am going to state that a lot of this post is based on assumptions or limited information. However, this writing is being used as an opportunity to lay out some thoughts prior to setting off to […]
One of the activities chosen prior to setting off on the a-n / Castlefield Budapest Artist Delegation 2018 is a suggested reading exchange. Everyone who will be part of the delegation has chosen a text, or in my case a […]
Refelections on a trip to Budapest as part of the a-n / Castlefield Artists’ International Delegation 2018
PRINTED OPINIONS/Lubaina Himid (Turner Prize 2017) WARNING: Some explicit content. Today I was fortunate enough to attend a Hull 2017 Writing Workshop (Printed Opinions) at the Ferens Art Gallery, led by performance-based British Fine Artist Nicola Singh and supported by Art-Writer and Turner Prize 2017 Co-Curator George […]
The opening module of my Fine Art MA is Critical Review, and we’ve done a number of exercises, building up from 100 to 1000 words. The second task was a 250 word review of Daniel Burden’s Beam Drop. I’m posting […]
I did not have the words when I started this blog. Looking back at it now it feels scant and sporadic, and tells me little of what was happening. The lack of verbal language, reflected here, is perhaps why I […]
So time ticks by… what have I been doing? I guess the reading and writing part of my brain has been quite occupied and in the studio I’ve still been tinkering with small things. I have taken the bull by […]
Question 1 (10 Marks) Alan is an employee at ABC Pty Ltd (ABC). He has negotiated the following remuneration package with ABC: – salary of $300,000; – payment of Alan’s mobile phone bill ($220 per month, including GST). Alan is under a two-year contract whereby he is required to pay a fixed sum each month for unlimited usage of his phone. Alan uses the phone for work-related purposes only; – Payment of Alan’s children’s school fees ($20,000 per year). The school fees are GST free. ABC also provided Alan with the latest mobile phone handset, which cost $2,000 (including GST). At the end of the year ABC hosted a dinner at a local Thai restaurant for all 20 employees and their partners. The total cost of the dinner was $6,600 including GST. (a) Advise ABC of its FBT consequences arising out of the above information, including calculation of any FBT liability, for the year ending 31 March 2015. Assume that ABC would be entitled to input tax credits in relation to any GST-inclusive acquisitions. (b) How would your answer to (a) differ if ABC only had 5 employees? (c) How would your answer to (a) differ if clients of ABC also attended the end-of-year dinner? Question 2 (10 marks) Rubber Co manufactures tennis balls. On 1 January 2010, Rubber Co purchased a new machine for $1.1m (inclusive of GST) which it used to produce the tin cans in which its tennis balls were placed for sale to retailers. At the time of acquiring the machine , Rubber Co estimated that the machine would have an effective life of 10 years before it needed to be replaced. Subsequently, on 1 January 2014, as a result of new technology, a better quality machine became available and Rubber Co decided to sell the original machine for $330,000 (inclusive of GST) and purchase a new machine for $2.2m (inclusive of GST). Requirement: What are the tax consequences of these arrangements under Div 40ITAA97?