The presence of price-marked packaging has a normative influence in Dissertation

The nearness of cost stamped bundling has a standardizing impact in motivation buy choice - Dissertation Example se 4.2.3 Price-Marked Packages and Brand Preference 4.2.4 Price-Marked Packages and Increased Traffic to Store 4.3 Summary Chapter 5: Conclusions 5.1 Introduction 5.2 Summary of Research Findings 5.3 Implications of the Research Findings 5.4 Research Limitations and Scope for future exploration List of Figures and Tables Figure 1: Maslows Needs Hierarchy Figure 2: Customer’s Intended Purchase Behavior Figure 3: Initial Brand Preference of Customers Figure 4: Instore Brand Switch Figure 5: Reasons for Brand Switch . Figure 6: Income Group and Reasons for Brand Switch Figure 7: Buying Decision In the Absence of an Initial Brand Preference. Figure 8: : Buying Decision In the Absence of an Initial Shopping List Figure 9: Differences in Intended and Actual Purchses Figure 10: Reasons for Differences in Intended and Actual Purchses Figure 11: Reasons for Purchasing under Intended Figure 12: Reasons for Brand Preference Figure 13: Brand Image of Price-Marked Products Figure 14: Crite ria for Brand Assessment Figure 15: Store Preference Figure 16: Store Preference for Price-Marked Products Figure 17: Reasons for Store Preference for Price-Marked Products Table 1: Willingness to Purchase more costly cost stamped items Table 2: Reasons for the Willingness to Purchase more expensive cost checked items List of Appendixes Appendix A: Survey Questionnaire Chapter 1: Introduction 1.1 Introduction and Background of Research Consumer conduct has been the subject of study for the two academicians and advertisers from days of yore as comprehension of why buyers purchase items or administrations and how would they make their buy conduct is critical to their selling endeavors. In light of the information on what the clients need and what are the highlights, properties or settings inside which they judge the item or the association gives the markers new bits of knowledge about item advancement, item structuring, bundling or advancing (Kotler and Keller, 2006). The writing on c ustomer conduct in this way digs into the subjective and the emotional procedure by which the shoppers settle on their buy choices and these experiences are valuable for the advertisers for the advancement of their items and administrations. One such customer conduct †the hasty buy conduct †is of incredible enthusiasm to the specialist, as it is charming to find that individuals settle on the spot buy choices and regularly purchase things that they don't need, or purchase things in amounts that they don't require, basically due to in store factors like the retail location shows, limits, arrangement of the item on the rack or the bundling of the item. The motivation conduct is

Corporate Crime Essay -- Legal Issues, Fraud

regular crooks. For instance a person that takes bread from a market to take care of his/her kid whenever indicted would go to jail or need to pay a fine that they can't manage. Anyway then again a person that submits corporate misrepresentation and cons individuals out of a huge number of pounds when sentenced may need to pay a money related fine. This is ordinarily not an issue for them as they are not carrying out violations due to being in the pattern of hardship. Generally they submit offenses in light of voracity. One would address whether the approaches and laws are reasonable when managing traditional wrongdoing versus corporate violations? Again this takes us back to the inquiry as why such violations gently arraigned. The complexity of these wrongdoings makes them troublesome and costly to research and indict in light of the fact that they are tedious, work escalated and monetarily costly. For instance, if a cop involves his/her time on extortion their general execution wou ld be considered as being poor, as far as expenses and advantages. In this way for the most part bringing about these sorts of violations being overlooked and nobody being indicted for the offense. Because of the general intangibility of extortion there is less government officials or media pressure for cops to manage these wrongdoings. Hence misrepresentation is viewed as low need in most police powers. Additionally clerical wrongdoings and corporate violations as a rule are daintily indicted on the grounds that the lawmakers would prefer not to expose it along these lines there is less media consideration and in this way observed as being less genuine and as the cost paid for private enterprise. Pearce and Tombs (1993) in their clarification of the terrible arrival of harmful gases from the carbide production line in Bhopal, India in 1984 asserted the p... ...w and furthermore in contrast with ordinary wrongdoing. As both wrongdoing reviews and victim’s overviews don't give an unmistakable and full image of the genuine degree of wrongdoing. Cops need to create and become prepared PC specialists to be out in front of corporate lawbreakers in this period of innovation and PCs where illegal exercises happen on an increasingly fantastic scope (worldwide) and not simply in the nearby neighborhood. It tends to be reasoned that this discussion of why professional violations and corporate wrongdoings are softly arraigned in contrast with traditional wrongdoings won't end here, anyway one feels that because of progression in advancements cubicle wrongdoings and corporate wrongdoings will be on the expansion subsequently government need to make arrangements and make harsher discipline so as to forestall and hinder any organizations submitting these offenses sooner rather than later.

Meeting Michel Gondry

Meeting Michel Gondry There is probably a meter somewhere that measures how much fun you are having at school. Or maybe its a bucket, swinging by the handle with each addition of enjoyment. This bucket probably exists somewhere under the tunnels of MIT, and when it fills up past its capacity it tips over and you get showered with psets and tests and remember why you were there in the first place. My bucket sort of exploded last Saturday and thus the five exams and psets followed quickly after but it was totally, totally worth it. A little background, with a lot of parentheses: I just got picked to be a FAP (Freshman Arts Program) counselor, which is an FPOP (Freshman Pre-Orientation Program) that takes place the week before orientation (the week before classes start for freshmen). FAP involves spending a little time in your discipline (either music, creative writing, visual arts, photography, dance, theater, or film my discipline, which you should all sign up for) and the rest of the time participating in random arts activities (like building a city out of trash, or seeing an improv show in Boston, or having a talent show/karaoke/dance party). Not only is FAP one week of pure awesome (I mean, come on, you get to hang out with The Angela Monster), but you also just might get the chance to participate in crazy incredible opportunities like this one. Three weeks ago the Office of the Arts invited a handful of MIT undergrads (all FAPers, though not necessarily from film) to participate in the Michel Gondry exhibit at the Deitch Gallery in New York, inspired by his new movie, Be Kind Rewind. The movie features two guys left in charge of a video store (Mos Def and Jack Black), one of whom is accidentally magnetized and causes all the tapes to be erased. Left to their own devices, the pair is forced to recreate all the movies in the store, or swede them. Sweding, a term coined in the film, implies that the movie is made under a strict time restraint and creative use of limited resources, i.e. switching the camera to night vision for a evening shot, with the characters wearing photocopied masks of their faces so as not to invert their skin tones. Gondry is most famous for this type of organic innovation, as seen in his 2004 Academy Award-winning film Eternal Sunshine of the Spotless Mind. He is also known for his visually stunning music videos such as The White Stripes Fell in Love With a Girl, Foo Fighters Everlong, and Radioheads Knives Out, as well as several videos for Björk. He served as an artist-in-residence at MIT in 2005 and 2006, and also just recently came to visit us at the begining of February to screen Be Kind Rewind. [At MIT,] you can try something, and even if it don’t work, you can try something else, he said, during an interview after the screening. And I really like that. So it takes four hours to get from Boston to New York, which means we had to get on the earliest possible bus 8 AM. Getting on the earlierst possible bus meant getting on the earliest possible T, which meant getting up at 5:30 AM. And it was raining. After breakfast at McDonalds and a four-hour nap, we got off the bus and, lead by the director of the artist-in-residence program Michele Oshima, headed off into New York to grab food. Thus began probably one of the most well-fed days of my collegiate life. Lunch was at an organic French bakery/restaurant and MIT Office of the Arts picked up the tab, so when they asked us if we wanted dessert the answer was DEFINITELY a yes. (Except for Ken, who got another quiche.) After eating, we visited a small gallery featuring the short films of an Australian artist, Tracey Moffatt Artist, Lip, and Doomed all of which were compilations of movie clips, edited to create an ironic social commentary. Doomed resonated with me in particular, as it showed several clips of large-scale disasters in succession such that that we were essentially desensitized to it upon leaving the gallery. And finally, we made it to the Deitch Gallery! We were told that we would have two and a half hours to make the movie 45 minutes each in Workshops 1 and 2, where we would plan it out, and 1 hour to film. We were then directed to Workshop 1, where we were given a variety of instructions, including picking a genre, a title, writing out a 8-10 sentence storyline, and considering the different sets we had available to use. I became the cameraperson, which means thats my ugly handwriting on the whiteboard. Workshop 1 was conveniently located above the rest of the gallery, so that we could look over the balcony and see the various sets available: After Workshop 1, we made props and storyboarded the movie at Workshop 2, which we later discovered we did mostly wrong. But we continued on to make our movie anyway! Filming was pretty crazy and stressful, but we were pretty much used to that from school, so I really enjoyed directing. The movie starred Sila 11, Dave 10, and May 11, the last three emotional people in a world of apathy, who decide to use their talents to cure everyone of their indifference and are eventually get sucked in themselves. (Hence the giant FAIL on the whiteboard.) Oh, and then Michel Gondry came and watched our movie. We were all kind of embarrassed about showing it in front of people in the first place, but showing it in front of Michel Gondry felt a little like throwing together everything you have in your refrigerator at the end of term (for me, hummus, saltines, and orange juice) and serving it to Martha Stewart. It was certainly not the best job we couldve done, especially filming in just one hour with no editing, but thats not to say it wasnt a ridiculously fun experience. Running around and trying to find the next set to film in was something Ill never forget. And Ill definitely never forget Michel Gondry coming to dinner with us. Over dinner we talked about a variety of different topics ranging from our movie (It was.. okay!) to the importance of proper storyboarding (This (our storyboard) is not the best one Ive seen..), from Eliot Spitzer (I dont see what the big deal is) to prostitutes (They are so mean!). Mostly, though, he told us about his new movie, about a girl who comes to MIT to discover a world of possibility in various experiments being run underground. Hearing him talk about the film, as well as ask us pointed questions about the feeling of arriving at MIT for the first time, was incredibly uplifting, as a lot of movies try to portray MIT pretty unrealistically. The script is still in its early stages; even so, Im so excited for its release. As a whole, we left New York feeling inspired, and May left with a kiss on the cheek from Michel Gondry. Except she didnt know it was coming, so she moved away right as he was about to kiss her goodbye, and left Michel Gondry hanging awkwardly. Uhh.. I was trying to kiss you, but I will just shake everybodys hand instead. And everyone was disappointed. Thanks a lot, May. Though I think Dave summed it up best when we got back to South Station: Dave: Can you believe we were here just this morning? Sila: Look, even the McDonalds menu is different now! Dave: (wistfully) So much has changed (Thanks to Michele for making this entire incredible experience possible!)

The Community Of A Community - 1255 Words

Taking out the trash in Penelope has been a problem for most of the citizens for some time now. Penelope is a small town with a population size of 198 people; it is located twelve miles east of the city of West in Hill County. I recently attended the city council meeting that was held on June 21, 2017 at 7:00 p.m. in the volunteer fire department building. I went there to observe the claim that some of the citizens of this small town were making about the trash problems they are having. The citizens are claiming that they have very unpredictable trash pickup times and they have no way to dispose of large items and yard debris. I decided to go to the meeting because this is something that not only affects me but my community as well.†¦show more content†¦Trash services in the city are a community wide social problem that affects everyone. Trash services are very unpredictable for the community one week the trash is picked up at nine p.m. the next week they show up at sev en a.m. in the middle of a thunderstorm making it hard for citizens to know when to put out their trash. They are not allowed to set out large objects, no more than three trash cans, and no yard debris larger than two feet in diameter. The community members in attendance are asking the city leaders for community development and structural change in how their trash will be picked up and for use of the city dump to be able to haul off larger items and yard debris that the trash company will not pick up. They are trying to influence city leaders to change the rules on trash services in the community and for help to alleviate the trash burden they are all having. The community members see a need to be able to have access to the city dump in order to keep their yards and property clean. However they are not asking the city to just open the dump to everyone all the time, they do understand that it was being misused by those in and around our community. They are just asking for the city to create a policy in how they can dispose of their trash properly and clarity on what and when the trash company will pick up their trash, providing that the trash company will corporate with the city and its residents. InShow MoreRelatedThe Community Of The Lgbt Community Essay1356 Words   |  6 Pagessaid that I still liked guys† (Boso). Although his family became more supportive as he became older, he still had to deal with the backlash from his family while most of his fr iends were supportive. This is the case for many individuals in the LGBT community who are afraid of coming out to their family. Coming out to your family and friends can be and is a crucial point in someone’s life. The process of coming out and how this affects personal relationships, the break in communication between them andRead MoreCommunity Proposal For A Community975 Words   |  4 Pagesthe University of Saskatchewan’s (UofS) commitment to host the proposed Network of Centres of Excellence in Infectious Disease in Underserved Communities. This NCE will bring together a collaborative network of traditional and internationally recognized experts in infectious disease research and strengthen long-lasting partnerships with Indigenous communities, newcomer organizations, and industry and health practitioners. Through culturally-informed approaches, the NCE will generate solutions for someRead MoreEssay On Community Communities1352 Words   |  6 PagesDear Local P oliticians of North Carolina, The North Carolina/ U.S. Department of Housing and Urban Development (HUD, 2017), needs to provide Community Centers for and be more concerned about the poor in Raleigh North Carolina. 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Workplaces are a common location for people to discuss matters affecting the community and many local employers also participate in community-building activitiesRead MoreLgbt Community : The Transgender Community930 Words   |  4 Pages LGBT COMMUNITY: Excuse me, what are you doing here in the women s restroom? You are not supposed to be in here; there are no men urinals here!! Yelled the raggedy old lady with a crazy hairstyle, across the bathroom stall, as I was entering the women restroom in the target. Miss Roa face turned tomato red and said â€Å"Excuse me; I am a young lady who deserves fairness, righteousness, and equality. In this country, everyone should have the same equal rights no matter what!! So if you can excuse

The Idaho State Board Of Nursing - 1370 Words

Vision Statement In today’s world of nursing it takes a very special, kind, caring, compassionate, and patient person to make a good nurse. Nurses today have very fast paced and busy working conditions. Looking towards the future, I know it is important to know and understand what is fully expected of me. The standard, regulations and expectations of Practical nurses today takes a very responsible and professional person. Idaho State Board of Nursing’s vision statement is the following â€Å"Advancing trust in Idaho’s nursing workforce through regulatory excellence†. (site) The Idaho State Board of Nursing is a gap connector between patient, nurses and facilities. It set boundaries and rules, finds practical solutions, and makes sure†¦show more content†¦LPN’s assist in assessments, and patient care planning to help set up goals to reach desired medical outcomes with the most efficiency and painless way possible. The patient is always the main concern in any goal and outcome with patient care planning. LPN’s carry out the orders of the physician, by administering medications and treatments to the patients assigned to them. LPN’s are often the voice of the doctor when it comes to patients care. LPN’s want to make sure to safe and effective care is rendered to all their patients. LPN’s often participate in readjusting a patient plan of care to benefit the patient’s outcome and their safety. LPN’s can delegate procedures to personal qualified to carry out those tasks. Some of these tasks may include items such as vital signs, glucose checks, back massages, bathing and ADL’s, activities and feeding of patients. CNA’s, play a very important role, in helping the nursing staff carry out their orders and duties every day the come to work. Idaho Statutes for Obtaining an LPN License To qualify to obtain a LPN license in the state of Idaho a person must successfully complete a qualified basic curriculum of

Romulus and the Lost Thing Short Answer on Belonging Free Essays

The need to belong to a community, society or environment can shape ones behaviour, action and attitude, Through the experiences and the choices made in the processes of belonging, an individual’s identity will develop but may create barriers which they must overcome to be accepted. Romulus my father’ by Raimond Gaita, biographical memoir that retells the story of his father, Romulus Gaita who migrated from Germany, to Melbourne Australia and must adapt and therefore belong through thick and thin to this new environment, and ‘The Lost Thing’, a picture book by Shaun Tan which revolves around the belonging of a bizarre machine-like animal when it is found by a curious boy in an industrialised town after being ‘lost’ from home are both texts which closely examine the concept of belonging under difficult circumstances. The story of Romulus, My Father closely, personally and accurately details the struggle of immigrants during and after the Second World War, and how these adversities were faced and sometimes overcome. We will write a custom essay sample on Romulus and the Lost Thing Short Answer on Belonging or any similar topic only for you Order Now Romulus, being an immigrant himself, faces this personal struggle to overcome these challenges as he attempt to find a new home for himself and his family. Romulus attempts to connect to a place (Australia) which is disparate to what can be referred to as his natural homeland. The Lost Thing revolves around a creature whom is met with indifference by the rest of society. The bright red colour of ‘the thing’ immediately catches the reader’s eyes, drawing their attention to it thus effectively enabling reader’s to instantly explore as to why the creature is ‘lost’ within an industrialised town unlike it’s natural surroundings. This creates a sense of isolation and seclusion which follows the picturesque storyline. How to cite Romulus and the Lost Thing Short Answer on Belonging, Essay examples

Tax Case Study Capital Gains Tax

Question: Discuss about theTax Case Studyfor Capital Gains Tax. Answer: Case 1: Capital Gains Tax The 20th September, 1985 is a very important date in the life of entire Australian citizens living in Australia as well as anywhere in the world having Australian citizenship, particularly for those who are having any type of capital assets purchased by them, inherited by them directly or by way of will, or by way of partnership with someone else. On this date the Capital Gains Tax Act, 1985 was brought into Law and those who are owners of capital assets from this date or became so after this date is bound by this CGT is they sale any of these properties anytime. But those who have property ownerships before this date are exempted from this with certain exemptions to such exemptions (ATO, 2016). CGT is assessed under Income Tax Assessment Act, 1997 or ITAA, 97 and if any gain or loss arises out of any sales of capital assets are made and all such are treated under CGT which gives 50% relief in calculation. The Australian citizens are very unique in relation to CGT. If any citizen who stays away from Australia but have valid citizenship then such citizens will be liable to be treated in the purview of the CGT if any capital asset is sold and any capital loss or any capital gain is arisen out of this. Records keeping of all related transactions are very important for all citizens owning capital assets after 20th September, 1985 (Ato, 2016). The records are always to be very much helpful with the CGT calculations for making actual payments. The assets purchased before 29th September,1985 are 100% exempted from paying any CGT but those who owned assets after this date will be subject to CGT if they sale any assets and they require to pay any CGT, hence they will be assessed under ITAA 1997, and will be liable to present all documents related to such assets to the authorities. The complex rule of CGT is that it is compulsory for keeping 5 years record for presentation on demand and it will punishable by way of penalty for not giving the details so much required to calculate the cost base and produce all proof of such demand of exemption. A helping example of record keeping is that Peter Parker, a son have inherited huge mansion from his father by way of will but when he sold the mansion to use the money for some other purpose he needed all original documents to calculate the actual a CGT payable or else he may have to pay a huge CGT and will be at loss. Hence it was important for his father to have kept all related documents (Koulizos, 2016). Any type of assets whichever are used by any persons for their personal usage like furniture, car, etc are fully exempt from CGT. There are many assets which are used by a business for rental usage but are capital assets but are subject to depreciation then in such cases even a capital gain or loss is generated out of sale of such assets then these are fully exempt from CGT. When a loss is generated from the sale of any capital asset it is known as capital loss and if any profit is generated then it is known s capital gain. When a capital asset is sold and the loss is generated instead of profit then in such case the loss will have to be set off against any capital profit in the same year but it cannot be adjusted with any ordinary income assessment for general taxation purpose but can be set off at later date from any capital gain later. There is no practical time limit for carrying forward any capital loss for the purpose of making any adjustment hence it is imperative to keep all record regarding the assets for the purpose of getting the benefit of such capital losses in the future capital gains adjustments (Workingin-australia, 2016). There are two exceptions to the ownership date concept which are stated below for better understanding-- In case a property is inherited by anybody by way of will but the ownership will be the date on which the will provider dies and the will receiver will get the ownership only on death taking place. In case of a contract is made the date of ownership will be the date on which the party to take possession but not the contract date. Thus the date on which the actual usage of the property started will become the ownership date and not the contract date. Tax Calculation: Fred CGT Tax Liability Sale Proceeds $800,000 Less: Purchase Price $100,000 Stamp Duty $2,000 Legal Fees $1,000 $103,000 Improvement Cost $20,000 Index March, 1987 $45 August, 2015 $108 January, 1990 $56 Sale Proceeds $800,000 Less: Index cost of acquisition $245,563 Less: Indec cost of Improvement $38,434 Taxable Capital Gain $516,003 Less: Loss on capital gain $10,000 Total taxable capital gain $506,003 Tax on Capital gain Tax on 180000 $54,547 After 180001 to 516002.92 $146,701 Tax Payable $201,248 The major recordkeeping tips are as detailed below All receipts of purchase transfer. Valuation of market price. All details of borrowings and interest thereon for any property. All informations on accountant expenses, advertisement costs, and legal adviser. All informations on land tax, rates and taxes, and insurance expenses (Ato, 2016). Record keeping in CGT should provide the flowing All types of transactions. Details of all transactions as well as party informations. All information on transactions related to capital loss or capital gains. The details of the date of actual transactions are very important. CGT in Australia is used for many purposes related to assets but it is mostly centred with Capital Gain or loss related home selling (Ato, 2016). Income Tax Assessment Act, 1997 is the basic law under which CGT is working. An exemption of 50% of CGT is done in a broader sense and usage for many capital assets sales. Fringe Benefit Tax Fringe Benefits are benefits received by the employee in various types and forms from the employer only basically which does not form the part of Salary or Wages but are given separately from time to time and on special occasions and on happening of special events only or for very specific purpose then in such case a Tax is required to be paid by the receiver of the benefits. But in this case the provider of the benefit is going to pay the tax which is called Fringe Benefit Tax or FBT. That means that FBT is a benefit for employees by the employer with a motive to make them happy and satisfied but the Tax part will be borne and paid by the employer only (Ato, 2016). Lets see some examples of the Practical FBT provided by the employer to the employees Loan of various types at a very cheap interest rate or even for interest free. Any employee is provided companys car for personal usage for self or for family members. Agreement taken place between both the employer and employee to enjoy a salary sacrifice. An employees childrens school or any education related fees or any admission fees. Any employee using mobile phone, laptop with internet data card facility, etc. All employee or a part of the employee is providing with daily lunch and evening snacks or in some cases also breakfast and dinner or may be especial occasion treatment at big food joints with all employees and their families. The employers using swimming clubs, golf clubs, gyms, holiday clubs, etc but the related fees or costs are all borne by the employer only (Ato, 2016). FBT applicability special cases are as follows Sherlock was an employee in his grandfathers business. He passed his graduate exams with flying colours and his grandparents gifted him a very expensive car. But in this case the car was presented because Sherlock being the grandchild and a family member hence this will not be treated under FBT. Roger was an employee with an employer under a special industrial award judgement. The award says that the employer shall have to pay his mobile and internet expenses. The employer was bound to pay these as per the award order provision which he was not if the award was not there in place as Roger was an employee by virtue of the award only and by no other manner. In this case it will be treated as FBT (Business, 2016). FBT Tax Calculation: Emma FBT Tax Liability The taxable value of loan service $ 28,250 ($5,00,000 x 5.65%) Add: Bathtub benefit $ 1,300 Less: Interest paid on purchase of Shares as allowed as deduction $ 2,225 ($50,000 x 4.45%) Total Taxable fringe benefit $ 31,775 FBT Benchmark Interest Rate 5.65% The major types of Fringe Benefits that are falling under the Tax ambit are as follows For providing company car and for company car parking fees applicable. For providing cheap loan. Any entertainment benefit paid. For waiver of debt. For residual purpose. For property related. For housing for staying away from home. For providing house. For providing food and place to stay for more than one employee together. For providing tickets for airline or train or luxury bus. For tax exempt entertainment also. The various ways that an employer can apply to avoid FBT can be discussed below Employer can ask all its employees to make a contribution to a general fund which will be used to pay FBT only when such occasion arises and this fund will be transparent and subject to internal as well as external audit also for maintaining its actual purpose. The employer can in each case make an addition to the Salary or wages as required to increase the amount by the amount of Fringe benefit he have thought for the respective employee so that he will not be liable to pay the FBT directly but through the employees and the employees will bear the Tax on this as a part of salary income (Ato, 2016). In many cases the employer will ask the employee to make the payment of the benefit thus provided in general and the employees will directly place the bill to employer for reimbursement. This will save lot of FBT in the hands of the employer. GST and FBT GST (Input Tax) Credits are applicable to all acquisitions for the purpose giving it to the employees the input is allowable but there exceptions to this also where GST is not eligible for input credit. If the purchase is GST free or it is tax paid already. In case an employee makes a contribution for the FBT benefit received from employer either in full or part then the employer is bound to pay the GST involved in it (Ato, 2016). But if the employee directly makes a purchase suppose buying fuel then the employer will not have to pay the GST for fuel. This means the payment to third party by the employee is exempted from GST payment by the employer. There are certain areas where the employer makes payment to the employees but they should not be treated as the FBT at all by anyway whatsoever. These areas are as follows--- Salary or wages. Employees share purchases. Dividend payments. Superannuation fund contribution by employer. Employment termination payments. Payments of capital nature like First Home Saver Account or FHSA account. Payments to Associates. FBT will be treated along with income tax assessment for the employer and he will be getting benefit from the calculation of his income tax and can take credit of the payments he made for the same purpose. GST credit will also give certain advantage to the employees (Ato, 2016). References: Ato, 2016. ATO Interpretative Decision Sale of subdivided farm land - Income or capital gain? [Online] law.ato.gov.au Available at: https://law.ato.gov.au/atolaw/view.htm?docid=AID/AID2002273/00001 [Accessed 30 Augustus 2016]. Ato, 2016. Capital gains tax. [Online] www.ato.gov.au Available at: https://www.ato.gov.au/General/Capital-gains-tax/ [Accessed 13 September 2016]. Ato, 2016. Capital gains tax. [Online] www.ato.gov.au Available at: https://www.ato.gov.au/General/Capital-gains-tax/ [Accessed 30 Augustus 2016]. Ato, 2016. FBT exemptions and concessions. [Online] www.ato.gov.au Available at: https://www.ato.gov.au/General/fringe-benefits-tax-(fbt)/fbt-exemptions-and-concessions/ [Accessed 19 September 2016]. Ato, 2016. How to calculate your FBT. [Online] www.ato.gov.au Available at: https://www.ato.gov.au/General/Fringe-benefits-tax-(FBT)/How-to-calculate-your-FBT/ [Accessed 15 September 2016]. ATO, 2016. The indexation method of calculating your capital gain. [Online] www.ato.gov.au/General/Capital-gains-tax Available at: https://www.ato.gov.au/General/Capital-gains-tax/In-detail/Calculating-a-capital-gain-or-loss/The-indexation-method-of-calculating-your-capital-gain/ [Accessed 13 September 2016]. Ato, 2016. What is fringe benefits tax? [Online] www.ato.gov.au Available at: https://www.ato.gov.au/General/Fringe-benefits-tax-(FBT)/In-detail/Employers-guide/What-is-FBT-/ [Accessed 19 September 2016]. Ato, 2016. Work-related items exempt from FBT. [Online] www.ato.gov.au Available at: https://www.ato.gov.au/General/fringe-benefits-tax-(fbt)/do-you-need-to-pay-fbt-/work-related-items-exempt-from-fbt/ [Accessed 19 September 2016]. Business, 2016. Fringe Benefits Tax (FBT). [Online] www.business.gov.au Available at: https://www.business.gov.au/info/run/tax/fringe-benefits-tax [Accessed 13 September 2016]. Koulizos, P., 2016. What is Capital Gains Tax? [Online] www.realestate.com.au Available at: https://www.realestate.com.au/advice/what-is-capital-gains-tax/ [Accessed 19 September 2016]. Workingin-australia, 2016. Understanding Australian capital gains tax. [Online] www.workingin-australia.com Available at: https://www.workingin-australia.com/money-and-costs/tax/capital-gains#.V-KJ5fl97MU [Accessed 18 September 2016].