作业代写：矿业公司出售土地所得课税的讨论
在这种情况下，必须考虑为开采矿物而出售财产所得的利润是否应称为自然资本或普通收入。法院认为，决定出售物业所得的利润是应评税为普通收入，还是应评税为资本，是基于公司投机出售土地的目的。法院裁定，由于公司章程已将交易纳入业务和盈利的一部分，该公司应对出售物业所得应课税。
本案例考虑了企业收入问题，以及将土地细分用于采矿的行为的确定，将其作为自然资本或普通收入进行评估。这家矿业公司经营一个矿山好几年了。他们后来停止了业务，当他们为了盈利而出售财产时，就产生了有关收入或收益应被视为资本收入或普通收入的问题。法院认为，该公司并非从事营利的土地买卖业务，只是一家经营多年的矿业公司，因此出售土地所得的利润不应作为收入或利润计税。
本案件涉及确定应评税为普通或资本的入息，以及出售分割土地所得的利润是否须课税。根据1936年的《所得税评估法》(Cth)，出售资产所得的利润总是被认为是应纳税的。出售细分土地的利润受到质疑，因为第一个通过股份将其所有权转让给另一个人的业主并不是为了盈利而购买土地，而是为了进入海滩上的棚屋。法院认为，出售分割后的土地的收益最终获得了利润，该利润被视为普通概念内的收入，应纳税。
这个案件再次涉及到出售细分土地的收入的确定，这些土地原本是为耕种而购买的，应作为普通收入或资本利得征税，特别是当土地的所有人死亡，而这一过程是由他的遗嘱执行人执行的时候。农场主把部分土地卖给了他的妹妹，他和妹妹在同一块土地上开始了一份养牛合同，并把部分土地留给了自己。在可怕的情况下，他们不得不出售分割后的土地，而原来的主人在第一次分割前就去世了。法院认为，该收入被视为普通收入，因为该销售是低调的，而且几乎不具有纯粹为盈利的企业业务的属性，因此该收入不被视为资本收益，而只被视为普通收入。
作业代写 ：矿业公司出售土地所得课税的讨论
In this case, it was to be considered whether or not the profit from a property sale for minerals exploitation was to be termed as capital in nature or ordinary income. The court held that the determination whether the profit from the property sale was assessable as an ordinary income or capital was to be based on the purpose of the company to be speculating the land sale. The court held the company liable for the gain from the property sale as taxable since the company constitution had included trading as one part of business and profit making.
This case considered the business income issue and the determination of the act of subdividing the land and using it for mining to be assessable as capital in nature or an ordinary income. The mining company operated a mine for several years’. They ceased its operations later, and when they sold the property for a profit the question arose about the income or gain to be considered as assessable as capital or ordinary income. The court held that the company was not engaged in the trading business of land for making profits, and it was solely a mining company which had been operational since years, hence the profits from the sale of land is not assessable as an income or profits.
This case deals with the determination of the income to be assessable as ordinary or capital and the profits from the sale of subdivided lands are to be taxed or not. A profit made from the sale of an asset is always considered to be taxable under the Income Tax Assessment Act 1936 (Cth). The profit from the sale of subdivided lands is under question since the first owner who transferred their ownership to another through shares had not intended to purchase the land for making a profit but for gaining access to the shack on the beach. The court held that the sale of proceeds of the subdivided land has ultimately gained profit and the profit is considered as income within ordinary concepts and is liable for taxation.
This case again relates to the determination of the income from sale of subdivided land, originally purchased for farming, to be taxable as ordinary income or as capital gains, especially when the owner of the land died and the process was carried out by his executor. The owner had sold part land to his sister with whom he started a beef raising contract on the same land, and kept part for himself. Under dire circumstances they had to sell the subdivided land and the original owner dies before the first subdivision. The court held that the income is considered as ordinary since the sale was low key and had few of the attributes of an enterprise business which is solely for profit making, hence the income is not considered as capital gains but only ordinary income.
