Alcoholics Anonymous Meeting Essay - 804 Words

I have never experienced what it would be like to be a part of an AA meeting. The only time I have had seen or heard someone mention meetings for alcoholics has been TV shows and movies, which would portray these meeting as a circle of strangers just deliberating stories of their life and how this disease has changed them forever. Therefore, I had no idea what to expect. I felt intimidated and had a sense of nervousness, so I decided I would not go alone and brought a friend. My expectation upon entering this meeting was to see beat up people with bad hygiene and a homeless appearance. As a matter of fact, the expectations I had upon walking towards this place was that I was going to get hit on and even get kidnapped. As crazy as it†¦show more content†¦I honestly cannot believe that God was the answer to the cure since there are many other treatments related to alcoholism, such as going to therapy or having self control, but not religion. The AA meeting I attended was an open speaker (OS), which meant that the majority of the time was spent listening to a particular member give a testimony of their journey with alcohol. As I sat, I had no idea what I was going to expect which made me nervous. There was a woman introducing herself in front of everyone who I learned was the meeting chairperson for that day. As the meeting began, the chair asked if anyone was attending AA for the first time. A few raised their hands; I was not one of them. I was too intimidated to introduce myself and speak. The chairperson then read the AA Preamble and led a group prayer which the majority of the people recited. At this point, I felt like an outcast since I did not know the words to the prayer. Lastly, the chairperson recounted her own personal story with addiction. I was surprised how the group handled her story in a positive way. I noticed at times members laughed and even smiled and others making brief supporting comments. Rather than judge the events of her life, the group members seemed to connect in a personal way. I liked how the meeting was honest and open. Afterwards different members of the meeting read brief AA literature, How it Works, the Twelve Traditions and The Promises. I listened to each of them very closelyShow MoreRelatedAlcoholics Anonymous Meeting, And A Nar Meeting1269 Words   |  6 PagesFor this assignment, I attended an Alcoholics Anonymous meeting, Ala-Anon meeting, Narcotics Anonymous meeting, and a Nar-Anon meeting. The Alcoholics Anonymous meeting was in Greensboro titled â€Å"Back to Reality†. It was located at a fellowship club. The Ala-Anon meeting was located at Centertary United Methodist Church in Greensboro. The Narcotics Anony mous meeting was located at Saint James Presbyterian Church and the Nar-Anon meeting was held at Saint Johns United Methodist Church which was inRead MoreAn Alcoholics Anonymous ( Aa ) Meeting Essay1753 Words   |  8 PagesI went to an Alcoholics Anonymous (AA) meeting on November 26, 2016 at noon in Simi Valley, CA. It was in the back entrance of a strip mall in a long, thin room with tables down the middle and chairs around the table and around the walls in the room. It is only located four minutes from my house, but I have never noticed it before. As I walked in there was a little kitchen with coffee and a pecan pie and there were goodies on the table. I them walked into the main room. A woman led the group forRead MoreAlcoholics Anonymous An Open Meeting1188 Words   |  5 PagesAlcoholics Anonymous an Open Meeting Dominique Steinburg describes mutual aid as a process through which people develop collaborative, supportive, and trustworthy relationships; identify and use existing strengths and/or to develop new ones; and work together toward individual and/or collective psychosocial goals. (Steinburg, 2010) Alcoholics Anonymous is mutual aid group that supports individuals in their recovery from alcohol dependence. Established in the mid 1930’s, Alcoholics Anonymous wasRead MoreAlcoholics Anonymous Meeting Essay1056 Words   |  5 PagesPsych: Drug Addiction The meeting I attended was held in Millersville University at Lehr Hall at 9:30 Am. I attended the meeting alone and was initially very hesitant and uncomfortable with the idea. At the beginning not unexpected occurred really happened. It appeared to be a very informal meeting that everyone seemed to already be acquainted. All the members directed each other by name and I was welcomed by, what seemed to be, a regular attendee as well as a new member. I sat down and initiatedRead MoreAlcoholics Anonymous ( Aa ) Meeting1197 Words   |  5 PagesAlcoholics Anonymous I attended the Alcoholics Anonymous (AA) meeting held at the Westhampton United Methodists Church, 6100 Patterson Ave, 23226, which is 3.8 miles away from my home. The meeting started at 7:30pm and was structured as an open meeting that welcomed beginners. I utilized www.aarichmond.org website to search for AA meetings in the Richmond Area. There were about 30-40 meetings offered a day within a 15-mile radius of my home zip code. I selected the RVA YPG because I assumed Y inRead MoreAlcoholics Anonymous : A History, Its Implications And The Meeting1531 Words   |  7 PagesAlcoholics Anonymous: A History, its Implications and the Meeting Support groups, how well do support groups actually benefit individuals and how are these support groups incorporated so that the techniques can actually assist someone? In researching this particular topic of Alcoholic Anonymous the results indicated that there is a diversity of AA groups. Although they all have the same objective there are variations in methods and techniques which are implemented to be able to infiltrate theRead MoreA Reflection On Awakening Alcoholic Anonymous Meeting793 Words   |  4 Pagesand reaction to an Upon Awakening Alcoholic Anonymous meeting which was held at the Unity of Sedona Church, 65 Deer Trail in Sedona, Arizona on Thursday, October 29, 2015. This meeting was held at 7:30 AM in the morning. The meeting consisted of an eleven step grouping of middle aged men and women ranging from ages 30 to 65 years old. There were seven men and thirteen women whose purpose was to practice prayer through the eleventh step of the Big Book. The meeting started out with an introductionRead MoreAttending A Local Alcoholics Anonymous Meeting Essay1120 Words   |  5 PagesTaylor O’Sullivan SDS3481: 12 Step Meeting Paper November 16th, 2016 Attending a local Alcoholics Anonymous meeting was a humbling and informative experience. To be completely honest, I had no idea what to expect going into the meeting. Right before I walked in, I felt somewhat uncomfortable and embarrassed. I felt as if I was intruding on someone’s personal life with my presence, even though I knew I was welcomed since the meeting was listed as â€Å"open†. Alcohol abuse is a very sensitive topicRead MoreAlcoholics Anonymous Meeting Observations Of A Interview1249 Words   |  5 PagesAlcoholics Anonymous Meeting Observations Per my customary tradition of attending anything for the first time I arrived early to survey the environment as well as obtain a seat that would provide the most optimum observation vantage point. The alcoholics anonymous (AA) meeting I attended was held at the House of Disciples Life Recovery Center, a ministry of Wiseman Ministries. Interestingly enough, it used to be a funeral home. As I walked through the doors the first thing I noticed was a faintRead MoreAn Outsider s Perspective On An Alcoholics Anonymous Meeting Essay1683 Words   |  7 PagesAn Outsider’s Perspective on an Alcoholics Anonymous Meeting I was given this assignment to do as an observation on an Alcoholics Anonymous Meeting and had to write a paper on what I have observed. I did not know if I could do this without feeling self-indulgence toward the members. After speaking to a member, I could not believe the sensation of listening to that person’s short history of battling Alcoholism. I m glad to be there to learn their negative and positive outcomes in their lives. Group

Disneys Business Factors - 1276 Words

Disney s Business Factors Katrina Ballard MGT/230 October 16, 2012 Disney s Business Factors The Disney Corporation is a leader in both the family entertainment and the movie media industries. They are internationally acclaimed for their amusement parks and resorts, media networks, studio entertainment, and interactive media (Bahera, 2012, para. 1). Through Walt Disney’s vision, drive, creativity, and passion, Disney has become one of the world’s most successful multi-media corporations. Disney established its core values from the beginning, and they are still lived today. Since Walt Disney’s departure in 1966, Disney has had several leaders, including the current CEO, Bob Iger, who have duplicated Walt’s style and have†¦show more content†¦There is no material competition to Disney because of this. The price of entry into this entertainment market is high, and no corporation is big enough to pay it. The biggest external threat to Disney currently is the recession. While American parks are not too negatively affe cted in a downturn economy, its international parks struggle financially. Disney’s share price has fallen by 14% in the past year. Expanding its online business and earning more money through traditional media could offset these losses. It certainly is in a better place to bounce back from the current economic recession than most other big media firms. Because Disney has a decentralized approach to its organization, keeps its employees actively involved, and empowers its managers to show appreciation and recognition of others, Disney’s core is solid and its foundation is strong, and it should continue to reign as one of the most admired organizations in the world. For Disney’s management to produce a good end product and to maintain that product, they have to implement control. At this stage in the management process control is not necessarily micro-managing, though it is a form. Control is about guiding employees. The path of the organization, in this case Disney, has already been set. By keeping employees on that path, it exemplifies control. It is ironic that Disney maintains the â€Å"happiest place on earth† mentality, but it is one of the hardest places to maintain thatShow MoreRelatedWalt Disney Company : A Popular Family Tradition1310 Words   |  6 Pagesand this segment growth was due to increased merchandise sales for Frozen. The movie has been a great success for Disney and continues to supplement both the company’s topline and bottom line. Not only will this provide increased future growth, but Disney’s consumer products division experienced a 22% jump in revenues to $1.38 billion while the operating i ncome increased from 46% to $626 million in the December quarter (http://www.forbes.com/sites/greatspeculations/2015/02/05/disney-sees-solid-growRead MoreDisney Swot Analysis996 Words   |  4 Pagesa positive aspect internal to your business. Firstly, Walt Disney Company has strong product portfolio. Walt Disney’s products include broadcast television network ABC and cable networks such as Disney Channel or ESPN, which is one of the most watched cable networks in the world. Combining the large audience reach of these cable networks, (ESPN has nearly 300 million and Disney Channel 240 million subscribers) and the solid growth of cable television, Disney’s product portfolio provides a competitiveRead MoreDisney Theme Park1135 Words   |  5 Pagestheir parks in United States. If the theme parks in United States do poor business then Disney could gain profits from Disney theme parks which are situated in abroad. Pros standpoint of the Disney: ïÆ'Ëœ To Sales expansion ïÆ'Ëœ To Resource acquisition ïÆ'Ëœ To Risk minimization ïÆ'Ëœ To gain profit Cons standpoint of the Disney: ïÆ'Ëœ Cultural factors: There are cultural factors which will inhibit the company from conducting business. For example, Paris was concerned that Disney was ruining their cultureRead MoreHow Disney Has Changed Their Perception Of Their Business Ideas1011 Words   |  5 Pagesin a fairytale and a day they will never forget, however there are many factors that Disney has to consider for this to be true. Disney has to do analysis including numerous factors before make their enormous financial decisions. Over their course in business, Disney has made several costly mistakes that changed their perception of their business ideas. When Disney decides to build a new location they must take every factor into consideration. Even when they believe they have covered all the basesRead MoreWalt Disney Company1407 Words   |  6 PagesDisney magic. The key to successfully entering these markets is marketing and this paper will attempt to identify the environmental factors that affect the marketing decisions of the Disney Company. Effects of Global Economic Interdependence and Trade Practices and Agreements Global economic interdependence, trade practices, and agreements have all had a part in Disney’s global success. Disney employs thousands of people globally and is a driving economic force. This has made global marketing successfulRead MoreDisneys Brands Success1371 Words   |  6 Pagessector, as well as Disney Interactive. Disney’s brand’s success hinders on several points of difference that have allowed the company to flourish. Firstly, Disney creates an undeniably unique experience for its customers. The theme parks have a â€Å"magical† feel to them, which keeps families coming back for decades. Their customer retention rate is high, and going to visit Disney world had been incorporated into the American identity. Additionally, their business strategy is innovative and strategic.Read MoreCompensation Program for Walt Disney Company1890 Words   |  7 PagesCompany: Walt Disney Company is an expanded global company with operations in four major business segments i.e. Studio Entertainment, Media Networks, Consumer Products and Parks and Resorts. The company has a workforce of more than 15,000 employees in more than 40 countries across the globe. In addition to having a huge workforce, the firm is largely renowned for its success and profitability in all its business segments on an annual basis. One of the most important aspects that have contributed toRead MoreDisneys Success as a Company Essay1104 Words   |  5 Pagesinnovation.† (Moore, 2007) â€Å"The Walt Disney Company incorporates best-in-class business standards as a key pillar of its business practices.† (Unknown, 2008) Disney Company provides business standard and ethics training to all of its domestic and international employees through a web based tutorial to ensure that all employees representing the Disney Co. act ethically and legally within the company’s standard of business conduct. (Unknown, 2008) Disney is continually upgrading and modernizing allRead MoreTokya Disneyland , Disney in Asia1298 Words   |  6 PagesBeyond Tokyo: Disney’s Expansion in Asia DISNEY IN ASIA Early in 1999, Michael Eisner, CEO of The Walt Disney Company, voiced his opinions concerning potential markets for his firm’s entertainment products and services. A major thrust for the new millenium would be development in Asia. †¢ We could be getting close to the time for a major Disney attraction in the world’s most populous nation.† The Walt Disney Company, Annual Report, 1998. †¢ â€Å"I am completely confident that ChineseRead MoreDisney s Marketing Strategies And Its Implementation979 Words   |  4 PagesDisney’s Marketing Strategies And Its Implementation In The Business Events and Exhibitions industry The business events and Exhibitions industry is one of the biggest industry when it comes to hosting events on a large scale. The other industries, which hosts large events like these, are the theme parks. The theme parks are considered to be the other industry, which host events for more than 1000 people. This industry aims to attract people of all age. The business events industry is similar to

Identity In Contemporary European Cinema Film Studies Essay Free Essays

Analyse the subject of individuality ( e.g. national, gender ) in two movies that you have studied on the faculty. We will write a custom essay sample on Identity In Contemporary European Cinema Film Studies Essay or any similar topic only for you Order Now Trainspotting follows the lives of groups of friends in Edinburgh. This movie has been known as an illustration of a ‘ new Scottish film, ‘ which leaves the stereotypes of tartanry and kailyadism which is imposed by film makers from outside Scotland, embraces urban and modern-day Scotland, and is the merchandise of a Scots movie industry. Trainspotting â€Å" non merely breaks with many traits typical of earlier cinematic representation of Scotland, but besides demonstrates the troubles of building a discourse conveying a new Scottish individuality, which is meant to replace the old Tartan and Kailyard stereotypes † . The regional individuality of Trainspotting is Scottishness. This is established through the speech pattern of the characters in the movie and besides the mise-en-scene. The Scots slang is another individuality of Scottishness, and the dark nine scene, Sput and Tommy ‘s conversation is captions, this distinctivness to the non-Scottish audiences have in the apprehension of Scots accents.In the five-a-side game at the beginning of the movie, Renton and Begbie are both have oning viridity and white shirts as one of the Edingburgh squads. This gives the characters their portion of Edinburgh and that they are portion of the Catholic community. The soiled kit they are have oning gives the presence of economic marginalization and low life style. The thought of Scots national individuality is seen throughout the movie. The tourer ideal of Scotland is taken off from the mundane experiences of the characters, and Renton expresses the rejection of â€Å" official † Scotland in the movie ‘s most celebrated scene when the male childs visits the Highlandss. In Trainspotting the Scots idiom in the movie shows the Scots heritage, giving a continual reminder to the viewing audiences of the chauvinistic differences between the English and Scottish. The movie is made amusing by the idiom, which opens a new angle from which to near the audience. In Trainspotting there the female, she is shown as a Heroin nut, compared to the other five males. This goes with the traditional manner to understand the drug subculture as male dominated. The grounds are linked to gendered thoughts about adult females, even the intensions of diacetylmorphine dependences are criminalism, foulness. These things are by and large understood to use to male members of the low societal category. The other female character, Diane, she is seen as strong articulate confident immature miss, really mature for her immature age. She blackmails me to see Renton once more and if he does n’t she ‘ll state the constabulary. Nakedness is outnumbered in more with male childs than misss. Renton and Diane in full frontal nakedness, Spud nevertheless is undressed by his girlfriend as he lies on the bed, we see Mother Superior rear as Alison injects Heroin into the venas of his phallus. The camera does non travel in the bare shootings, and there are no close-ups on the private parts and nor does the camera cover the bare organic structures shot ; this objectifies the nudity of the characters in the movie. There is no female or male regard, and the manner which nakedness is shown in the movie, Trainspotting is gender-neutral. This movie is known to be for â€Å" one for the male childs † , it deals with gender issues such as the inquiring of both the male and female duality and the hegemony of heterosexualism. By overstating the gender stereotypes are one of the chief agencies that are used to movie to appeal to the audience is humourous ways. One illustration is Begbie. He is seen depicted as being happening troubles to work out struggles with aid of anything but force. He is seen sitting about in Renton ‘s level have oning his underclothes, and ptyalizing beer on the floor, he is seen being represented as a wholly devoid of emotions that he does non even see his friends dislike him and all this work stoppages is to being over the top but we merely laugh at it. Jamon Jamon is a Spanish movie, filmed in Spain. In this movie there are many elements to the Spanish patriotism that keeps the movie in tradition with Spain. First image that is normally seen throughout the film is the black Bull hoarding. You see the Bull bumper spines are seen throughout Spain, and the intension is linked with Spanish culturalisim, including Bullfighting. In the topographic point Catalunya you would see donkey bumper spines, as significance of Catalan individuality, the low donkey being the symbol of that part. The Bull is the official emblem of Spain, associating it to bull combat. In the decision of the credits, in Jamon Jamon, the black background is shown to be a mammoth hoarding advertisement brandy and stand foring a bull. As the field of vision unfastened to uncover the infinite of narrative action, ( desert scarred by a busy expressway ) a concluding handbill spot of inkiness ( the testiss of the bull ) remains dominant in frame and provides the background for the manager ‘s name. The most obvious, manner the movie defines the position and involvement to be the relationship between the narrative the actions the topographic point and assorted ( symbolic and iconic ) representation of maleness. Another illustration of muscularity and individuality in national civilization is the scene where Raul is practising bullfighting utilizing a wheel-barrow. Raul shootings of him have oning a tight blue trunkss, and gray sleeveless jersey, and shut up shootings are being used to demo his muscularity and shut up of his large phallus pouching through the trunkss. The individuality of male is frequently played with intension of meat. Hence the interlingual rendition of the movie name Jamon Jamon, as Ham Ham. Throughout the movie, there are a batch of shootings of male venereal countries. The scene where they are looking for their following underwear theoretical account, there is a line of good built muscular work forces standing, merely have oning underpants. This gives the intension of the male ‘s meat, shown with close up shootings of each adult male ‘s underpants. Female individuality is shown both dominant, but besides stereotyped. Jose ‘s female parent, Conchita plays the function of a high category concern adult female. She is seen looking glamourous, clean, expensive white apparels, and seen driving a Mercedes. She stands out from the other characters, as even the auto, is much more expensive than other vehicles around in the movie. Lorries and broken minibikes are seen. She seems to hold power with money, corrupting Raul with money to seek and score Silvia to interrupt matrimony with her boy. Silvia nevertheless is like the antonym ; she is seemed to be the on the job category miss of Spain. She has no power, but her gender and artlessness and good expressions bring her ain sort of power. The stereotyped is shown, as she is seen working in a mill, chiefly female workers, who all are run uping underwear for work forces. The male individuality starts off with being masculine. Many scenes of the male, particularly Rauls, are shown to look tough, strong and sexy looking adult male. Audience for the female regard. But so once more, there is little intension to stand for him with jambon. Him being treated like a piece of meat, he is bribed with money and gifts to make things for Conchita. She offers him money to kip with Silvia, and offers him a motor motorcycle and Mercedes if he continues to kip with her. It shows that he has nil, and will be willing to to make anything at a monetary value. The line of meat in the mill all lined up, on ropes, are seen once more in intension traveling back to the scene where they are choosing an underwear theoretical account. They are all lined up similar to the jambon that is tied up in Rauls place. ( 1248 ) Mazierska E and Rascaroli L 2003 From Moscow to Madrid: Postmodernist Cities, European Cinema. London and New York: I.B. Tauris. McArthur C 1982 Scotland and film: the wickedness of the male parents, in C McArthur ( ed. ) Score Reels: Scotland in Cinema and Television. London: BFI: 40-69. Smith M 2002 Trainspotting. London: BFI. Street S 1997 British National Cinema. London: Routledge. Welsh I 2004 Trainspotting. London: Minerva. How to cite Identity In Contemporary European Cinema Film Studies Essay, Essay examples

Taxation Law Analysis and Calculations

Question: Describe about the Taxation Law for Analysis and Calculations. Answer: 1. Peta is an Australian resident. Two years back, she purchased a residence home in Kew. In this situation, ordinary income has to calculate. In the backyard portion of the house, there are two older and unmaintained tennis grounds. Although the present condition of those tennis courts are not so good, but also she purchased that property with some suitable plans. As the house is in good condition, so they can easily resides there. In addition, she also can make the required construction works of those tennis courts. After completion of the essential construction works of those tennis courts, she can able to make a huge profit by selling those courts. In this situation, a local tennis club is interested in purchasing that tennis ground. In this case, the club Peta to do all the necessary renovation works of the tennis courts. As the club offering her lucrative deals for those tennis courts, she makes all the agreement work with the club. She spent an amount of $100,000 for the reconstruction works of the tennis courts. The club is offering her the amount of $600,000 for those tennis courts. In this situation in accordance with the Taxation Law of America, the financial gain of Peta from that deal has to be calculated. It also has to analysis if that income comes under the ordinary income category or not. Applicable Laws According to the taxation law of America, the income levels of the Australian can be into various types namely assessable income, statutory income and ordinary income (Fringe benefits tax, 1985). The section 5 as well as 6 of the Income Tax Assessment Law includes all the necessary rule and regulations about the ordinary laws. As per this legalization, all types of assessable incomes come under the category of ordinary income (Fringe benefits tax, 1986). If an Australian earns assessable income from outside sources of the country, that is also considered as the ordinary income and they have to give tax return to the Australian government. As per this laws, the foreign residents if earn money within that country then also have to pay income tax to the government as per the ordinary income laws (Fringe benefits tax, 1987). In the case of individuals received money is considered as the ordinary income and they have to pay income tax to the government at the ending of the financial year (Fringe benefits tax, 1992). The incomes that are not included in the category of ordinary income are: If the person earn money from his hobby. If the money is received as the cash prize If the amount is received from others as gifts If the money is received from betting, but in this case the person should not be included in the betting business If the money is received as lending amount from the any financial institute The received money from the insurance policies also not comes under the income tax rules. The case among FCT and Cooling are in the same conditions as the scenario of the case is based on the selling of property and the courts decision is to consider the earnings of the property seller under the category of ordinary income (MACNAUGHTON, 1992). Implementation of laws It has to decide whether the earnings of Peta come under the ordinary income category or not. Peta purchase the tennis courts in very bad conditions, but her foremost aim is to make profit by selling them. When she got offer from a reputed tennis club, she spend $100,000 for the renovation works of the tennis courts, and sold them at the cost of $600,000. In this situation, to categorized Petas income as the ordinary income, some provisions have to be fulfilled (Marks, 1989). Properties of the buyers are considered as their asset. According to the laws, the earnings from selling property is comes under the category of assessable income. When people get benefits from his assets that are categorized as ordinary income. As Peta spent $ 100,000 for the renovation of the tennis court and sold it at $ 600,000. As Peta gain from this deal, this income is considered as the assessable income. In the case of money earned from the process of selling property is categorized under ordinary income. The tennis ground is included in the property of Peta. As she sold a part of her property, her income comes under the category of capital asset income. So, in this case the income of Peta is under the group of capital income taxation and the tax has to paid by Peta is to decide as per the rules of Capital Gain Taxation. Conclusion Tennis court is the part of the property of Peta. After making all the renovation work, she sells a part of her property. The money she earned is not comes under the ordinary income category, her income comes under the Capital Gain tax. 2 Alan is an employee of the organization ABC Pty ltd. The packages offered to him at the time of his joining period are: $300,000 will be paid to him as salary An amount of $220 will be paid to him for mobile bill payment including GST. The company also said that if the bill amount excesses that amount, the remaining amount have to spend by Alan. He uses the phone only for official purpose. The organization also pays the school fees of his children. The organization paid $20,000 as the school fees for this children that is also GTS free. Alan gets agree with the conditions of the organization and joined the organization. The organization also offers him a new mobile that costs $2000; the amount is also included under GST. The organization arranges a party to celebrate their success at the end of the year. They arranges a party for 20 individuals that cost $6,600; the amount is also included GST. FBT amount has to be compute at the financial year ending. The organization also has to consider GST-inclusive transactions. If the number of employees is different, the difference calculation has to analysis It also has to analysis how the fact of participation of the clients in the party makes alterations in the tax calculation. Applicable laws: According to the taxation laws of Australia, the organization offers benefits to their employees as per the FBT tax (Pope, et al, 1993). The tax calculated at the rate of 49% on the total profit of the companies at the end of a financial year. The rules plays vital roles in this case are: Necessary digital devices including laptops, mobiles etc Protecting clothing supplied by the organizations deals in mines or factories Necessary tools related to trade Briefcases The above items are included under FBT tax (THORNTON, 1992). The small business organizations that have turnover less than $2 m for a financial year are considered excluded from the FBT. In the case of providing food offering to their employees on regular basis and without any occasions is also considered as excluded from FBT (Woodbury and Huang, 1991). The local government also levies GST at the rate of 10%. To avoid the double taxation, the government provides Input Tax Credit facility (Werther, 1974). Implementation of laws In the present situation, the organization comes under both the FBT as well as GST. The tax amount has to pay by the company: For Section A: The organization provided Alan monthly $220 for the mobile bills. The company also provided the mobile to him and he uses it for only work purposes. So, annual costs to the company = $(200 * 12) = $2,400 The organization also gives $20,000 per annual for the school fees Alans childrens. This money is GST free but comes under FBT. The organization also provided to Alan a mobile phone that cost $2,000 and it is included under GST and exempted of FBT. ABC arranged a party for the 20 employees that charge $6,600. It is comes under FBT but Excluded from GST. Expenditures Amount The total tax benefits offered by the company to the employees = $(2,400 + 20,000 +6,000) = $28,400 The FBT for current financial year = $28,400 * 49% = $13,916 For Section B: In this part, it has to consider if there are difference in the number of employees. If the total employee is 5, the organization is considered as small organization and nothing would be changed. The dinner party comes under FBT as it was exclusive of occasional party. The FBT was remaining same whether there is lower number of employees. For Section C: If the clients are also invited for the dinner, the party will not be under the FBT limit. In that case, revised Fringe Benefits value =$ (2,400 + 20,000) = $ 22,400 Revised Fringe Benefits Tax = $22,400 * 49% = $10,976 Conclusion The FBT calculation for the organization is properly based on the taxation laws. In this case, the difference in the tax amounts in different situation is also considered. References Fringe benefits tax. (1985). [Canberra?]: Australian Labor Party. Fringe benefits tax. (1986). Sydney: KMG Hungerfords Chartered Accountants. Fringe benefits tax. (1987). [Sydney]: The Company. Fringe benefits tax. (1992). Canberra: Published for National Marketing Services of the Australian Taxation Office by the Australian Govt. Pub. Service. MACNAUGHTON, A. (1992). Fringe benefits and employee expenses: Tax planning and neutral tax policy. Contemporary Accounting Research, 9(1), pp.113-137. Marks, B. (1989). Understanding fringe benefits tax in Australia. North Ryde, N.S.W.: CCH Australia. Pope, J., Fayle, R. and Chen, D. (1993). The compliance costs of employment-related taxation in Australia. Sydney: Australian Tax Research Foundation. THORNTON, D. (1992). Discussion of Fringe benefits and employee expenses: Tax planning and neutral tax policy. Contemporary Accounting Research, 9(1), pp.138-141. Werther, W. (1974). Flexible Compensation: Rethinking Fringe Benefits. Compensation Benefits Review, 6(2), pp.55-59. Woodbury, S. and Huang, W. (1991). The tax treatment of fringe benefits. Kalamazoo, Mich.: W.E. Upjohn Institute for Employment Research.