Thursday, September 3, 2020

Reflections of a Culture Past Essay -- English Literature Essays

Impressions of a Culture Past The sonnet, Beowulf was as far as anyone knows written in the tenth century, yet it was in all likelihood told before at that point, orally, for a considerable length of time. There is little data about the writer, on when Beowulf was first made or about the first form of the story before it was composed. Anyway the sonnet does, be that as it may, give us extraordinary understanding into the social perspectives and goals of the Anglo-Saxon individuals who might have created and told this story. This incorporates their political, social and good perspectives. Past this, Beowulf gives us a considerably more noteworthy understanding into this general public of steady battle and war. Interlaced all through pretty much every part of their way of life and the sonnet are exacting good codes and qualities. Those ethics and qualities influence the standards, convictions and changes occurring in period. In the hour of the Anglo-Saxons, men shared a typical thought of gallant and customary qualities that every individual ought to follow. They respected men with extraordinary boldness and faithfulness. Somewhat English Saxon men accomplished that by finishing brave deeds, withstanding unforgiving conditions and by beating the chances. In the event that an individual demonstrated such qualities, regardless of where they originated from, they were entitled with an extraordinary matter of regard. The attributes that they esteemed were those of a legend. Genuine legends of the period needed to keep up a harmony between close to home wonder and keeping up the benefit of his kin. Anyway one didn’t become a saint simply through incredible achievements. They additionally must be model individu...

Saturday, August 22, 2020

John Keats, La Belle Dame Sans Essay Example For Students

John Keats, La Belle Dame Sans Essay In the play, Julius Caesar;, by William Shakespeare, Brutus was depicted as a man of high standards and temperance. He gets the schemers together with their arrangement to slaughter Caesar to benefit Rome. Then again Cassius is moved by envy. He needs to Caesar dead out of vengeance of a man who doesn't care for him. He is envious of Caesars wonder and force. Along these lines Brutus is depicted as the noblest Roman. Brutus puts stock in his ethics and beliefs and they run his life to a degree. He is maybe the main man in the story who isn't moved by close to home addition. For let the divine beings so speed me, as I love the name of respect more than I dread demise.; Brutus acts with the schemers just for what he thinks about the eventual benefits of Rome. Brutus gauges each choice he makes as per his ethics and norms. He accepts that reason and rationale rule the world where individuals can be influenced by sound thinking. He is entirely noteworthy yet he despite everything isn't s et up for the debasement on the planet. He cannot accept that anybody would make a move without thinking the impacts that could happen. Brutus cannot see thought processes that are less respectable at that point is own, Well, Brutus, however craftsmanship honorable; yet I see thy decent fortitude might be created from that it is arranged; in this manner it is meet tat respectable personalities keep ever with their preferences; for who so from that can't be tempted?; Brutus commits two exceptionally grave errors due to his high standards, he allows Antony to live and more regrettable yet he lets him talk at the burial service of Caesar. He doesnt work up the feeling that the individuals were searching for when Antony did. In any case, despite the fact that Brutus joined the schemers he felt such a great amount of regret for what he had done that he had dreams of Caesars phantom coming to him. At long last he falls on his blade, which conflicts with the vast majority of his principles which says that men should take whatever destiny is given to them. Nonetheless, in his last minutes he had the fulfillment of realizing that he remained by his standards as far as possible and he kicked the bucket by them. Be that as it may, totally different the nobleness of Brutus character is Cassius. He loathes Caesar and is a piece of the intrigue out of desire. Cassius was companions with Caesar as a youngster and now Caesar was incredible and well known, Cassius was envious of this. He couldnt comprehend why a man he considered no better than himself was offered the crown of Rome. Cassius reprimands himself for giving Caesar so much force. The shortcoming, dear Brutus, isn't in our stars, yet in ourselves, that we are subordinates.; Besides envy, Cassius is propelled by fondness. He would successfully get it, which is somewhat honest, and he abhorred anybody that would not give him consideration or that would remove it from him. His intentions in slaughtering Caesar are carefully for retribution or for individual increase. Contingent upon how an individual treated him or how the individual could help him Cassius could be savage or adoring, energetic or removed, or delicate or unforgiving. Yond C assius has a lean and hungry look; he thinks excessively: such men are hazardous.; In the end Cassius ends his life which is the main respectable thing that he did. He understood that he caused the passing of a companion and that he was the proportion of all things. This story is in reality about Brutus, it depicts his own battle of doing what is best for Rome or remaining faithful to his companion. Brutus respectably takes the method of sparing his darling Rome. Brutus character is depicted in more profundity than some other and the story closes with his passing. Brutus was just unreasonably respectable for his time. He yielded his companion for what was best for all. He stayed dedicated to his standards until the end. Everybody in Rome appreciated this man, and they hungered for his companionship, and at one point in the play the individuals needed Brutus to become lord. Cassius blinded Brutus of what was directly with blandishment and family pride. The two of them had two very surprising purposes behind slaughtering Caesar, yet Brutus was blinded by his ethics. Cassius removed part in the death from desire and vengeance. All through the play Cassius stays uninterested in the manner in which he got individuals to join the intrigue. He didnt ca re as long as he got them to do what he needed. Brutus realized what Cassius was doing however he let his ethics conceal him from reality. .ufe4cbaf10f87eb18a6b677096e798613 , .ufe4cbaf10f87eb18a6b677096e798613 .postImageUrl , .ufe4cbaf10f87eb18a6b677096e798613 .focused content zone { min-tallness: 80px; position: relative; } .ufe4cbaf10f87eb18a6b677096e798613 , .ufe4cbaf10f87eb18a6b677096e798613:hover , .ufe4cbaf10f87eb18a6b677096e798613:visited , .ufe4cbaf10f87eb18a6b677096e798613:active { border:0!important; } .ufe4cbaf10f87eb18a6b677096e798613 .clearfix:after { content: ; show: table; clear: both; } .ufe4cbaf10f87eb18a6b677096e798613 { show: square; progress: foundation shading 250ms; webkit-change: foundation shading 250ms; width: 100%; haziness: 1; change: murkiness 250ms; webkit-progress: darkness 250ms; foundation shading: #95A5A6; } .ufe4cbaf10f87eb18a6b677096e798613:active , .ufe4cbaf10f87eb18a6b677096e798613:hover { obscurity: 1; progress: mistiness 250ms; webkit-change: darkness 250ms; foundation shading: #2C3E50; } .ufe4cbaf10f87eb18a6b677096e798613 .focused content region { width: 100%; position: relative; } .ufe4cbaf10f87eb18a6b677096e798613 .ctaText { outskirt base: 0 strong #fff; shading: #2980B9; text dimension: 16px; textual style weight: striking; edge: 0; cushioning: 0; content enhancement: underline; } .ufe4cbaf10f87eb18a6b677096e798613 .postTitle { shading: #FFFFFF; text dimension: 16px; textual style weight: 600; edge: 0; cushioning: 0; width: 100%; } .ufe4cbaf10f87eb18a6b677096e798613 .ctaButton { foundation shading: #7F8C8D!important; shading: #2980B9; fringe: none; fringe range: 3px; box-shadow: none; text dimension: 14px; text style weight: intense; line-stature: 26px; moz-outskirt span: 3px; content adjust: focus; content design: none; content shadow: none; width: 80px; min-tallness: 80px; foundation: url(https://artscolumbia.org/wp-content/modules/intelly-related-posts/resources/pictures/straightforward arrow.png)no-rehash; position: outright; right: 0; top: 0; } .ufe4cbaf10f87eb18a6b677096e798613:hover .ctaButton { foundation shading: #34495E!important; } .ufe4cbaf10 f87eb18a6b677096e798613 .focused content { show: table; tallness: 80px; cushioning left: 18px; top: 0; } .ufe4cbaf10f87eb18a6b677096e798613-content { show: table-cell; edge: 0; cushioning: 0; cushioning right: 108px; position: relative; vertical-adjust: center; width: 100%; } .ufe4cbaf10f87eb18a6b677096e798613:after { content: ; show: square; clear: both; } READ: Szcsenyi krisztina EssayEven however every character attempted to be something that they were not, Brutus was the lamentable legend of the play by Shakespeare. He attempted to be better than he could be and he falls. Brutus kicked the bucket by his ethics, while Cassius just quit any pretense of, demonstrating that Brutus was the noblest Roman of all. This was the noblest Roman of all. All the backstabbers spare just he, did that did in jealousy of incredible Caesar. He just in a general genuine idea, and basic great to all made one of them. His life was delicate and the components, so blended in him that nature may stand u p, and state to all the world This was a man;

Friday, August 21, 2020

Amazing Tips For Brilliant Term Papers

Amazing Tips For Brilliant Term PapersBrilliant term papers have the unique opportunity to allow you to write a paper that is not only unique but also different in many ways. This means that by following these simple tips, you can make your brilliant term paper different from others.Always create a title for your brilliant term papers which make the audience remember your idea. Not only does this give you the opportunity to know what to write, it also helps the reader to get up and reading your paper. This makes it easier for you to communicate with the reader.Concise is always the key to writing a well-written term paper. The goal of the term paper is to provide the reader with information in a short period of time. Therefore, concise will help you get started in your genius term paper.Always start with a main topic that is important to the student. This is so they know what to focus on. This also provides them with information on what to expect when reading your term paper.One of t he most important parts of a term paper is the introduction. This is an area where the writer of the term paper should always go through and proofread their work. The introduction of the term paper should be in the form of a question.The first paragraph is also an important part of the term paper. It should answer the question of the readers. Always put into perspective what you are trying to say in your brilliant term paper.Every student is going to be faced with situations that are not easy to handle for the average student. Therefore, it is a good idea to include tests and quizzes in your brilliant term paper.Always remember that your term paper is one of the hardest parts of college. This means that you should always be able to get through it with no problem.

Thursday, June 18, 2020

Social Movements And Qualities Of A Good President - 550 Words

Questions About Social Movements And Qualities Of A Good President (Multiple Choice Questions Sample) Content: Students NameProfessors NameDateSocial movementsAll-directional lobbying, this strategy pursues both the outsider and insider techniques concurrently. The free-rider challenge that is facing the establishment of organizations. It is a complex term, but it basically means that if individuals behaved in rational ways, they should not participate in group activities if they still obtain its advantages without incurring costs for them. Alternatively, they should ride freely while leaving other people to attend meetings, pay accrued expenses and take charge of the overall running of the associations. Perhaps the term political entrepreneurs means that people are involved in taking risks by forming virtual communities for political activities with the minimum amounts of cash as possible.Lobbying is the process of influencing decisions in favour a particular opinion or course of action. Modern lobbying includes new features such as availing information to reporters and edito rs, forming alliances with and even establishing local groups, and giving out funds to policy associations and research.E-media plays a key role in the process of conducting online campaigns and it also wages support to political leaders. Collective bargaining agreements; this is an agreement formed by unions to counter the domination by managers and owners of production rights. These agreements enabled workers to stage protests in factories, massive picketing campaigns, nation-wide strikes and this made managers to ultimately give in to their calls. Success of these engagements rely largely on political activities the unions are engaged. What are corporate campaigns in abstract terms? What measures has the United States government taken to ensure that unions are protected as key inputs in the welfare of her citizens. Are there such laws in the federal constitution? What are the differences between workers unions and occupational associations?Qualities of a good presidentOne of the most significant quality to look for in a president is their campaigning skills. Campaigns talk more about the presidential candidate; here, people know the oratory skills of the contestants and usually prefer the one who can articulate their issues correctly. It also demonstrates how organized a candidate is by being able to plan and execute the enormous activities before them in all the states. They should also have serious leadership skills. Just like company executives, and trade union leaders, the president should have sound leadership capacities. A person who has the ability to bring all leaders together and motivate them to aim higher in their spheres of influence.

Monday, May 18, 2020

Responsibility of the Fashion Model Industry - 1505 Words

A tall, glamorous runway model is every girl’s dream. Long beautiful legs, lean body, and beautiful shiny hair is what an average young woman views as an ideal image for a female. If you don’t resemble the images of those stunning Victoria Secret models and Fashion Week models, you suddenly become ashamed of your own body. It is a great life to have with the high pay, fame, drinking champagne on a yacht with famous celebrities and even being on the Vogue cover page. Fashion Modeling Industry has been the most influential source in our young women’s lives. Young girls and young women are seen eating as little as they can, even starving themselves at times to resemble those models. What they don’t realize is that they are†¦show more content†¦People with both anorexia and Bulimia often have psychological illness, such as depression, anxiety and substance abuse problems. The astonishing fact is that statistics show 95% of those who are suffering from anorexia, bulimia or other eating disorders are as young as 12 and goes up to age 25. Also 69% of girls in grades 5 to 12 say that magazine pictures influenced their ideas of a perfect body. The fashion modeling industry is not only causing our young women outside of the modeling world to become anorexic and bulimic but also the girls already that are already thriving in the fashion modeling world. The models face competition to attain the best looks so they force themselves to eat less in order to stay thin and â€Å"beautiful†, as what they call anorexia. Even after achieving the dream of being a cover girl, models still face insecurity, and often feel as though they are not good enough for the fashion modeling world. Bethany Wallace, a 19 year old teenage cover girl faced a horrible tragedy, which stemmed from this insecurity. Bethany started modelling at the age of 12, but never saw herself as attractive. At the age of 16, she developed anorexia and bulimia. After three years, her illness weakened her heart and gave out as she was sleeping. The fashion modeling world is bringing down young girls like Bethany’s self-esteem, leading them to starveShow MoreRelatedSupply Chain Management For Fast Fashion Industry1623 Words   |  7 PagesA study in sustainable conscious collection in the supply chain process in the fast fashion segment of fashion industry; a case study based approach focusing on HM and its main competitors. Abstract In recent years, the rapid changes in the fast fashion industry, a highly concerned about environmental issues as well as the sustainability for the company. Thus, it is a big challenge for the company s global operations to think about how to use the market intelligence, sensitive response and do moreRead MoreThe Influence of the Modeling Industry on Society799 Words   |  3 Pagesmodeling industry change the way someone should look like. People can not let the modeling industry have an affect on them to where they have eating disorders and not feel confident of their own body. More people feel insecure about themselves because society expects them to look like a model. Especially teenagers are targeted in an early age that if the teens are thin and pretty then they will become successful and happy in life like the models in the magazines. If only they knew that models areRead MoreSustainable, Environmentally Friendly And Ethical Products1227 Words   |  5 Pagesinto a global trend and became an integral part of (fashion) design and production process [1]. It is a stage in the life cycle of fashion garment. Why so? Because it explores approaches such as low impact textiles techniques, zero waste techniques, repair and maintenance techniques, closed-loop design systems, low-impact manufacturing technologies, mono-materiality, design durability, and up cycling. Sustainable fashion, also known as eco fashion, is part of the larger growing trend of creating moreRead MoreProject Management And The Fashion Industry1372 Words   |  6 PagesManagement is a too l that is needed in any industry to be successful. In the fashion industry there is always going to be projects, events and shows that are going on. In order to get these projects accomplished on time project management is needed. I am going to use the case of a fashion show. Lihn Tran says that â€Å"The fashion industry is probably one of the fastest moving in the business world† (Tran). In order for the fashion industry to run in an orderly fashion, their needs to be a project managerRead MoreManaging Product Procurement : Supply Chain1566 Words   |  7 Pagesmacroeconomic and climate change, trade interventions, some external factors in manufacture countries and foreign currency are all parts of the risk management. Fashion Fashion has a limited life cycle, and there is always some part of collection will not be able to accept for the customers. However, HM try to execute a sustainable fashion for each collection and combination the right quality with the right price. Weather The product is introduced in every season, however, if winter or summer comesRead MoreCarbon Emissions And Its Effect On The Environment1733 Words   |  7 Pagesmacroeconomic and climate change, trade interventions, some external factors in manufacture countries and foreign currency are all parts of the risk management. Fashion Fashion has a limited life cycle, and there is always some part of collection will not be able to accept for the customers. However, HM try to execute a sustainable fashion for each collection and combination the right quality with the right price. Weather The product is introduced in every season, however, if winter or summer comesRead MoreAsos.Com : a Case Study1220 Words   |  5 Pagesseen worn on screen. The idea was all shoppers would have to do was click on the name of their favorite celebrity, select the copycat outfit and it would arrive through the mail in a few days’ time. It has since changed to selling a huge variety of fashion and beauty products. Brief History of Critical Incidents * 2000 - ASOS launched * 2001 - ASOS PLC Holdings was admitted to AIM on the London Stock Exchange * 2004 - Introduced ASOS own label for Women * 2004 - Maiden profit *Read MoreZar Business Model And Marketing Tactics1308 Words   |  6 Pagesretailer that is continuously growing in popularity due to the store’s trend-sensitive and affordable styles. Inditex, Zara’s distribution group, is one of Spain’s greatest successes in that they have dominated the global market. Their unique business model and marketing tactics have a lot to do with this company’s worldwide success. This retailer exhibits a creative and eco-friendly business plan that integrates design, just-in-time production, marketing and sales. With a vertically integrated supplyRead MoreHow Does the Representation of Women Change Between 1930-1960 on the Covers of Vogue?1554 Words   |  7 Pageshad on women’s lives. Vogue has not only contributed to the acceptance of trends in the fashion and beauty industry, but in addition has become a reward in the changed in cultural thinking, actions and dress of women. Vogue is the world’s most influential fashion magazine, first founded by Kelly Trepkowski, writing on art, culture and politics. Vogue is regularly criticized, along with the fashion industry it writes about, for valuing wealth, social connections, and low body weight over more nobleRead MoreAdvertising Standards Authority ( Asa )1391 Words   |  6 PagesETHICAL ISSUES IN ADVERTISMENT INTRODUCTION Advertisement is the one way persuasive communication with a purpose to promote goods or services to potential customers. Advertisement is the backbone of commerce and industry and one of the richest industries of the world. Advertisement has acquired an unprecedented importance due to audiovisual means of information and entertainment. Due to this impact people became selective in this segment, now they prefer better, healthier and convenient style of

Wednesday, May 6, 2020

Essay about Time Management and Discipline - 923 Words

THE IMPORTANCE OF TIME MANAGEMENT AND DISCIPLINE I am writing this essay due to the fact that I failed to show up on time to accountability formation at 0630 on 31July2012. I was informed the day prior of where my place of duty was and when I was suppose the be there. I knew that I had to be at troop no later than 0615 in summer IPFU for PT. I am aware that I agreed to the initial counseling that I was expected to be fifteen minutes prior to any formation. I failed the standards that were given to me by my first line. I am fully aware that time management is basic soldiering task. Failure of this basic soldiering task shows incompetence in discipline. This also shows to others in our troop that my leadership is not keeping†¦show more content†¦Before we can manage our time we must know exactly what time is. The dictionary describes it as, the duration of ones life; the hours and days which a person has at his disposal. How we dispose of that time is time management. Its the way we spend our time to organize and exec ute around our priorities. Remember just because time is intangible doesnt mean that it is not valuable. I want to teach you about the background of time management, the different styles and how to use them, and how it will change your life. â€Å"Time is a convenient concept invented to mark our days more precisely than morning, noon, and night. In ancient times it was measured with shadow sticks and sundials. Now we use clocks. Regardless of devise, time can’t be managed. It passes. That’s it.† (Pamela Dodd). How convenience for many of us would be, if instead of one day having 24 hours it would at least be 32 hours? Sometimes I think to myself 24 hours in one day are not enough to accomplish all my needs. Being in the United States Army for almost two years have taught me how to be discipline mentally and physically tough but at the same time I still can’t manage my time. Having two jobs as a civilian, full time student in college and being in a relationship with a single mother. So, when I decided to take this huge step I thought that by going thru a vigorous training, I was going to be able to have enough discipline to introduce time management into my life. It is veryShow MoreRelatedA St udy Of Teaching Classroom Discipline / Management Techniques Essay1551 Words   |  7 PagesANALYSIS Background The chosen capstone to analyze was titled A Study of Teaching Classroom Discipline/Management Techniques in Five Physical Education Teacher Preparation Programs in Missouri Written by David Theodore Oatman in 1988. 1. Describe the overall purpose of the study, and the specific research questions. In some papers, these will be stated up front. In others, you may have to make inferences. At times, even when the author gives the research purpose, you may think of additional impliedRead MoreGrievance Procedure1523 Words   |  7 Pagesknowledge, and working safely. 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However, in other books mentioned that PM not only should have credibility and sensitivity but also vision, courage, integrity, and discipline Visioner John P. Kotter described a project without vision is a region that is unknown which is a stretch of unmapped future. In his book The New Rules: How to Succeed in Today s Post Corporate World, he mentioned that the main destruction

Taxation Implications of Insurance in Business

Question: Discuss about the Taxation Implications of Insurance in Business. Answer: Introduction The first decision of the high court relating to the interpretation of GST Act is the case of Reliance Carpet. The decision relates to the treatment of GST on deposit amount in case of decline of land contract. In this paper, the decision of the court is examined and the implications are analyzed (Millar 2013). The High Court on May 2008 held that for supplies made by the Reliance Carpet Co Pty Ltd in relation with retention of forfeited deposit the company is liable to account for the GST (Thampapillai et al. 2015). This is a remarkable decision because of various reasons that are highlighted below: This is the first decision of the high court relating to the application of the GST Act; In this case, the court has made numerous observations relating to the characteristic of the transaction. This would be helpful in analyzing the transactions for the purpose of GST; In this case the court has departed from the approach that was applied to the analogous transactions in the same context by the foreign courts; The application of this decision by the commission in various other context makes this decision more remarkable and important; In this case, Reliance carpet made an agreement on 3 December 2001 that gives the holder of the agreement an option to purchase commercial property in lieu of an option fee of $25000.00. It was stipulated in the option agreement that if the Reliance Carpet receives the letter exercising the option along with the payment of $297500. Then in such case, the Reliance carpet and the purchaser both are bound by the terms of the agreement and they are compulsorily required to sell and purchase the property as per the agreement (Millar 2014). On 5 February 2002, the payment for deposit was made and the contract was implemented and exchanged. It was provided in the contract that the balance of the purchase price should be paid on or before 10 January 2003. The solicitor of Reliance carpet released the deposit on 27 February 2002. The purchaser failed to comply with the contract within the scheduled date (Krever and Mellor 2014). There was further a failure to provide any remedy by the purchas er within 14 days of recession notice issued by the Reliance Carpet. The contract was cancelled on 26 July 2003 and this resulted in the forfeiture of deposit of Reliance Carpet. The commissioner in its notice dated 9 November 2004 assessed that the Reliance carpet is liable to pay GST on the amount of deposit that has been forfeited. There was an objection made on the decision by Reliance Carpet and they applied for appeal on the Administrative Appeals Tribunal (AAT) for reviewing the decision (Tolhurst 2016). Relevant laws related to the case The section 7-1 of the GST Act states that on taxable supplies the GST is payable. There are two requirements that must be fulfilled for a supply to be taxable supply as provided in section 9-5(a) of the act (Wheelahan 2016). These requirements are: The first requirement is that there must be a supply; The second requirement is that supply must be made for a consideration; The definition of supply provided under section 9-10(1) of the act states that supply include any form of supply. The definition specifically includes grant of real property, surrender of any right or release from any obligation (ORourke 2016). The definition of consideration has a broad meaning and it includes: Payment made in supply of anything; and Payment made for the supply of anything; The GST Act also deals with the rules relating to the timing of the GST. In case of accrual taxpayer the rules provides that GST liability for the taxpayer will arise earlier of the following: At the time of receiving the consideration; or At the time of receiving of supply; The rules also provides that if the taxpayer has received part payment for the supply then GST amount is payable on the entire amount of the supply. Therefore, it can be said that GST liability is not limited to 1/11 of the amount received but the GST is payable on the total consideration payable for the supply (Barnett and Harder 2014). However, it is provided that if the deposit is forfeited or applied as a part of full consideration then deposit is regarded as a part of the supply for the purpose of GST. The commissioner argued that in Division 99 the forfeited deposit is regarded as a taxable supply. If this judgment is held, correct then the question of supply and whether the deposit is part of the supply will be answered (Freedland et al. 2016). The decision of the tribunal states that based on the provisions of the GST Act the deposit should be treated as a part of the consideration after it is forfeited. The GST amount becomes payable in the period the deposit amount is forfeited. Therefore, it was concluded that Reliance carpet is required to pay GST on the amount of the deposit forfeited (Butt 2013). The Reliance carpet appealed to the decision of the tribunal in the full Federal Court. The Federal court in its judgment found that forfeited deposit amount is not to be regarded as a consideration for supply. The argument of the company was that contract of supply was made only for one supply and this is a real property. It was further argued that on completion of the contract the property was made available to the purchaser as per the terms of the contract (Burrows 2015). As per the single supply argument, it was held that if the contract is terminated then there is no supply for which deposit could be considered as consideration. The taxpayer relied on two arguments this are guarantee argument and damages argument. The guarantee argument provides that as suggested by the tribunal and commissioner the deposit have two purposes. The first purpose is that deposit acts as a part payment for the supply of the real property. The second purpose is that deposit acts as a guarantee that the purchaser will perform its obligations under the contract. The taxpayer argued that i f the guarantee was the supply then it was provided to the purchaser on behalf of the deposit. It was argued that if guarantee is regarded as separate supply then purchaser provided it to the vendor. Therefore, in such case the forfeiture of the deposit amount will not result in any supply by the vendor to the purchaser. It was found that forfeiture of deposit is the contractual right that was exercised by the vendor (Carter 2013). The damages argument stated that deposit is regarded as damage so it cannot be considered as supply that is made by the vendor to the purchaser. In the full court judgment, it was found that if an applicant enters into a contract for sale or purchase then such contract is for the supply of real property and nothing more or less. The court held that the decision of the tribunal required the contract to be split into two parts supply of interim obligation and supply of actual property. The court adopted the approach that transaction cannot be classified bas ed on the individual rights as held in the case of Hallstroms Pty Limited V Commissioner of Taxation (1946) and Commissioner of Taxation V Raymor (NSW) (1990). Therefore based on the above arguments it was held that forfeited deposit is not to be regarded as supply and hence GST is not payable. The commissioner challenged the judgment in the high court. The court has made significant observation in deciding the case. The court held that the term supply should include a grant, assignment or surrender of real property. It was held that the term real property has an extensive meaning. The court has made number of important observation relating to the nature of deposit. It has said that deposit is a type of standalone obligation and the deposit is a form of security that the purchaser has given to the taxpayer for the performance of the contract. There was other aspect of deposit that supported the case of the taxpayer (Groppi and Ponthoreau 2013). However, the court concluded that for the case of the commissioner it is sufficient that one or more characteristics of consideration are satisfied so that deposit can be regarded as consideration. In this case, the deposit performed as a security for the completion of the contract and it was to be forfeited on failure. Based on the above arguments the High Court found that forfeited deposit is a consideration in connection with the supply made by the taxpayer. Hence, it was concluded that the taxpayer has made taxable supply (DAVIES 2013). Analysis of the decision In the judgment of the high court, there was no observation made on the nature of the GST. The Judgment only mentions that GST is a tax on supplies but it is not a tax on consumption. The judgment did not provide any general guidance relating to the interpretation of the GST. From the decision, it could be implied that high court has rejected the commercial or substance approach that have been taken for the interpretation of GST (Stefanou 2016). The high court has ignored one of the main concerns raised in the full federal court that whether the termination of deposit is subject to GST if the supply is free from GST. The section 9-30 of the GST Act has provided solution to this difficulty. It states that if the right to receive a supply is GST free then the supply itself will be GST free. There is no clarity whether section 9-30 of the GST Act is applicable in the judgment of the high court. The commissioner has earlier adopted a position in GSTR 2006/2 that GST is applicable for for feited deposit even if it is a GST free supply. However, currently the commissioner in its statement has confirmed that in case of a GST free supply the deposit forfeited for such supply is also GST free (Stefanou 2016). The decision of the high court has far-reaching consequences this decision will make the taxpayer revisit all the transaction related to forfeited deposit. There is another effect in the courts decision that where the Division 99 is not applicable then the consideration that is received on supply is regarded as initial grant of right and not the part of the core supply that is the main subject matter of the contract. The high court decision has encouraged the use of the liquidated damage clause. The contracting party can enter into agreement for refund of deposit on all situation rather than forfeiture (Barkoczy 2016). The high court has rejected the argument of the Reliance carpet that there was no relation between the supply and the forfeited deposit. It was argued by the Reliance carpet that numerous rights and obligations under the contract were exchanged irrespective of the fact whether the deposit is paid or not. From the decision of the high court, it can be implied that if th e considered is connected with the supply then it is regarded that there is a relationship between the supply and consideration. This can be contrasted with the test provided under section 95- (a) for determining supply made for a consideration (Stefanou 2016). Conclusion The above discussion has highlighted the case of the Reliance carpet and the decision that was taken on that case. 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