Case Study Nestle - Free Essay Example

Sample details Pages: 4 Words: 1258 Downloads: 9 Date added: 2017/06/26 Category Marketing Essay Type Analytical essay Did you like this example? Case Study Report à ¢Ã¢â€š ¬Ã¢â‚¬Å" Nestle Introduction: The case study on the multinational company à ¢Ã¢â€š ¬Ã¢â‚¬Å" Nestle, which happens to be a FMCG global giant reveals the strategies and the well designed plans of the company wherein it tries to shift its image from a food company to that of a nutrition health and welfare company. The moto of the company which has been that of good food, good life is further extended where the company looks forward to enter the arena of health and nutrition products that will encompass products such as infant food, diet food and also that of healthcare products. In the process we see that the company in its process of diversification of its products have also at times failed to achieve its targets. Don’t waste time! Our writers will create an original "Case Study: Nestle" essay for you Create order However the general structure of the company happens to be large enough to help the company maintain its position as the leading healthcare company in world with some of the most noted and successful brands. Main Discussion: The case study reveals the well calculated plans of he company Nestle where it had made conscious efforts which would change its very image in the market. It has been reflected through the case study that the then ongoing image where Nestle happened to be a leading brand worldwide in the field of food products looked forward to enter the field of the healthcare food products and also dominate the market in the coming span of time. Hence Nestle soon embarked upon a marketing strategy through it could extensively change its image and develop an image of a nutrition, health and welfare fostering company through the tool of its products. Hence quite clearly Nestle set forward to ake up various measures to effect the same. In the process Nestle did and tried a n umber of different tactuc to achiev the same. It changed the composition of its products by eliminating excess of sugar and salts and fats and by incorporating more healthier nutrients in its products. Once again we also see that Nestle embarked upon a method or business pattern of a large number of acquisitions. Through these acquisitions Nestle tried to buy over certain reputed names of the healthcare product industry and enter the arena on a global scale. It made some of very huge investments in the process of these mergers and acquisitions. In this context one point that can be mentioned which could have been a pressing concern for the company especially during the years that immediately preceded the financial crisis era. The case study reveals that in the year 2005 Nestle did make a drive for the market of the healthcare products nutrition food, which was when the company had to make some huge investments. However as even mentioned by the experts the company could not expect an y immediate returns or profits from these investments. In fact the company had to struggle considerably to push the volume of its sales and face a stiff competition from the already existing big layers of the said industry. Another point that happens to be an addition to the mentioned point is that in the effort of being a world player in the NHW segment the company did make huge and well diversified investments. This also could have posed a challenge to the company especially during the recession period. In fact we also see that as mentioned by the then CEO Bulcke, maintaining the company position in those challenging times happened to be quite critical. In those time we see that the company had taken a strategy that tried to maintain its market index and also increase the sales and business volume as far as possible. In fact we do see that in the strive of being a world renowned NHW segment company and of changing the brand image of the company, the management of the company ha d invested heavily on various measures of entering the industry of NHW and of fortifying the market position of the company in the said industry segment. In comparison to the same not as an aggressive stand was taken by the company in boosting its sales vigor and of taking an equally dynamic marketing endeavors. As result we see that the company even failed to achieve its said initial targets which it had set for itself when it entered the NHW sector. Once again we also see that the company at least to some extent did digress away from its path of being a NHW company, when it also bought over some fast food chain. This is company said was a calculated measure since it could not do away with the strategy of being a diversified company. However the company did induce certain health measures in to the fast food items and did incorporate some healthy items into the menu preparations. It can be said that the mission of the company happened to be of providing its customers with a go od taste and a healthy life style through its products. To implement the same to an excelled level and to make mark in the market in the longer run the company did embark upon this journey of entering the health and nutrition products. In doing so we see that the company was faced with a serial of advantages that arose from its strengths and also disadvantages that arose from its weaknesses. In the following part of the discussion we take a look at both of the considerations: Strengths: The company that is Nestle happens to be a big name which ensures that the brand already has an acknowledgment in the market and the consumers or the retailers does not need to be briefed regarding the profile of the company. This facet was a particular strength of the company that enabled certain percentage of market penetration. The company had enough capital power which could enable the company to indulge into strategies of acquisition and of elaborate RD endeavors. Nestle was already into the food industry, which gave it considerable leverage. Weaknesses: The company went into a very elaborate process and method of acquisition and mergers which definitely ate into a considerable amount of the financial resources of the company. This could have posed a challenge during the financial crunch period. Nestle in its strive to be a world leader in the arena of the NHW sector did not put enough stress on the marketing part, which led to loos of target achievement. It did pose a contradictory figure when the brand bought over fast food item chains. It helped its critics criticize its image as a NHW company. Conclusion: Quite surely the strategy of Nestle to enter the NHW sector was a well tailored plan that will yield high returns in the future, nevertheless a more profit oriented endeavor could have helped the company overcome its revenue issues that did surface during its transition phase. Recommendation: It could be recommended to the company that the brand instead of trying various products in the NHW field could single out a more streamlined array of products in which the company will try concentrate during its initial period of entering the NHW industry or market segment. This would also help the company streamline its marketing procedure and the company can adopt more aggressive marketing endeavors that will help the company achieve better sales volumes. With time these returns could again be profitably used in the RD endeavors that will help the company come up with better and improved brands and also at the same point establish itself as a global ,market leader.

The Organization, Christian Business Leaders - 1416 Words

Our organization, Christian Business Leaders (CBL), welcomes all majors and strives to bring students together under one common purpose: To foster a Christ-centered organization that encourages service through Christ and leadership in business. No matter the student s major, he or she will take part in a business process, from creating a resume to interviewing for a job to working with executives in the corporate world. We believe that our Christian values should be incorporated into everything we do, which includes these business processes. Christian Business Leaders has been able to help students understand how to apply their values in the job search and workplace. Our organization has hosted numerous business speakers, including high†¦show more content†¦Adrian was a fantastic speaker. He focused on his life story, which included stories about tough times, resulting in part because of a difficult speech impediment he has to overcome daily. Adrian Peterson s story was so amazing because he overcame adversity, which instilled values and characteristics in him that every person should have. More specifically, he reached his goals through faith, motivation, and hard work. He was truly inspiring, and made a lasting impact on ISU, through an event hosted by Christian Business Leaders. Another influential speaker was Gil Fonger. Mr. Fonger is a charismatic leader, who spoke to us about his life experiences in business and his faith journey. Mr. Fonger’s event was named â€Å"Leading with Values in Today’s World.† In addition, Christian Business Leaders donated to Marklund, which is a home for adults and children with profound disabilities. The money we donated helped with Marklund’s Children Home. Students walked away from this event encouraged in their faith and with more knowledge on how they can incorporate that faith into their future careers. The first meeting that CBL held during the spring semester was entitled, â€Å"A New Look on Leadership Through Christ† presented by the President and Founder of Income Store and Today’s Growth Consultant, Ken Courtright, on January 13th. During this event, Ken was able to speak about something he was never able to speak publicly about: his faith during his career. Ken

Efficient Building Services Free Essays

string(88) " specification of the air conditioning The air status is designed to let for DE system\." EFFICIENT Building Services Introduction The freshly constructed T2 Inspection Facility is located within Dubai’s Jebel Ali Port‘s Container Terminal 2. The edifice has five chief installations including particular review installation, detained stuff warehouse, Canis familiaris pace, usage review installation, and municipality review installation. The edifice was completed in the twelvemonth April 2013. We will write a custom essay sample on Efficient Building Services or any similar topic only for you Order Now The review installation is used for general review of lading come ining or go forthing the state. It has a 1.35-meter steel platform from the finish floor degree associated with dock leveler with a hinged lab isolation platform ( LIP ) concrete incline. The installation has hot rolled subdivisions with aluminum roof cladding scaling a tallness of 8.15 metre. Besides, the review installation has an opaque aluminum fencing around it with a tallness of 2 metres from the top of the platform. The detained stuff installation is to keep stuffs illicitly transported through the airdrome. The detained stuff warehouse occupied the land and first floors. It has a medium coating with ceramic flooring tiles for office country. The floor and wall tiles in wet countries have sixty square inch ceiling. Internal wall are painted with washable emulsion pigment for easiness in cleansing. Like the review installation, it has a platform with a tallness of 1.35 metre from finish floor degree associated with dock leveler with hinged LIP platform size concrete incline and concrete stairss. It besides has steel construction with a built up country of 732.0 m2and entire tallness of 9.20 metre, hot rolled subdivisions with aluminum roof facing and vision panels at roof. Besides, the installation has a hydraulic lift and steel stairway to ease entree to the edifice. The installation has a block walls for office, larder and lavatories. The Canis familiaris pace has a built up country of 65.70 m2and entire tallness of 5.35 metre. It has a medium coating with ceramic flooring tiles for dry countries with 60 square inches ceiling tiles. The floor and wall tiles for wet countries have sixty square inches H2O opposition ceiling tiles. The internal walls are coated with washable emulsion pigment while the exterior lifts and sunning zones are coated with epoxy pigment. The imposts review installation has a 1.35-meter platform from finish floor degree associated with dock leveler with hinged LIP platform size and concrete inclines. The installation has an office edifice with a built up country of 515 m2and entire tallness of 5.4 metre with hot rolled subdivisions with strengthened concrete slab. The floors have a medium coating with ceramic flooring tiles for dry countries the same size as the other installations ( 60 square inches ) . Wet countries have H2O immune tiles. The installation has block walls with washable emulsion pigment for internal walls. To heighten the lighting of the edifice, the roof has aluminium cladding with vision panels. The municipality review facility’s office edifice has a built up country of 800 m2and entire tallness of 5.0 metre. It has hot rolled subdivisions with strengthened concrete slab. Medium finish with ceramic flooring tiles for dry countries with 60X60 false ceiling tiles, floor A ; wall tiles for wet countries with 60X60 H2O opposition false ceiling tiles. It besides has block walls with washable emulsion pigment for internal walls. Main installations offered in the edifice Electrical system The edifice has a substation providing low electromotive force electricity into the edifice. It has one low electromotive force panel with seven Sub Main Distribution Boards. The system has on capacitance bank and eight poles light. It besides has backup generator for supplying electricity in times of breaks in brinies electricity. The electrical plants comply with the ordinances of Dubai Electricity and Water Authority ( DEWA ) ordinances. The edifice has particular LED lighting through all its installations that complies with CIBSE criterions. The country around the edifice has 30-Meter high masts that light the full location. The masts are equipped with adjustable metal halide visible radiations. Besides, the masts have supports on the lantern ring for IT entree point and security cameras. The edifice besides has power, telephone and information web canals that serve the building’s needs. The electrical canals step 150mm, telephone steps 100 millimeter, informations canals measure 100mm while security camera ducts step 100mm. Notably, power, and telephone and information web connexions to all installations in conformity with criterions laid down by the governments. Air conditioning and airing The edifice has a functional air airing system that complies with the American Society of Heating, Refrigerating, and Air-Conditioning Engineers ( ASHRAE ) . All stuffs used in the edifice were sourced from certified makers. The stuffs comply with international specifications. The edifice is fitted with air conditioning equipment complete with window and wall fumes canals. The system has an automatic shutter to maximise the indoor air quality. The bringing pipes are made of insulated Cu. The refrigerating pipes run on the roof and have a metal covered tray to cut down heat addition from the environment. The air conditioning in the edifice comprises of 2 fresh air-handling units and 13 fumes fans. The system besides has a cosmetic split unit. A thermoregulator separates the split unit and the fresh air-handling unit. The FAHU runs continuously but is times to close down after having a fire dismay signal. The FAHU has an outside air and fumes dampers that remains unfastened when the system is running. These dampers stop four seconds after the supply fan Michigans. The AC system in the edifice can present a broad temperature scope with comparative easiness of accommodation. The system besides occupies small infinite largely in the ceiling. The system’s heat recovery option besides conserves energy good as it recovers most of the heat from exhaust pipes. However, dehumidification in these systems is non as efficient given that the edifice is near a big H2O organic structure. The system is besides comparatively expensive compared to other systems and necessitate expensive care over clip. It is besides comparatively noisy ( Huchtemann A ; Muller, 2014, p.23 ) . Mechanical specification of the air conditioning The air status is designed to let for DE system. This is to let the grading of the air conditioning system to cover more room in instance of enlargement or alteration of internal design. In add-on, the air conditioning system supplies treated fresh air to all suites. The exhaust pipes will hold a heat recovery mechanism to retrieve heat from the exhaust air in cold times. The Inspection bays besides have hall have air conditioning and air drapes to maximise user experience. The detained stuff warehouse has forced airing to coerce air deep into the installation ( Joo A ; Liu, 2001 ) . Water supply and drainage The edifice has equal fresh H2O supply to all its floors. In add-on, the edifice has three Grass Reinforced Panel keeping armored combat vehicles with a set of electrical pumps. The armored combat vehicles store as much H2O as possible for usage in times of deficit. Water is heated utilizing 14 H2O warmers situated at assorted locations in the supply system. Storm H2O is drained through 22 soak ways designed to suit as much H2O as possible. The soak ways are designed in a aslant place to let for easy flow of H2O into the chief drain. Fire system The edifice has an belowground fire pipe system that is lined by cement. The pips are coated with bitumen and are made of malleable Fe in line with American Water Works Association criterions ( AWWA ) . The edifice has an A/G RCC H2O armored combat vehicle to hive away H2O as required by the relevant ordinances. In add-on, the TSE irrigation pipe extends from bing pipes from the next secret plan. Ramps, stairwaies and Elevators The edifice has luxuriant entree installations including inclines, stairwaies and lifts. These are stationed at strategic topographic points in the edifice to ease entree to the other degrees ( Allen A ; Iano, 2008 ) . Most of the entree paths in the edifice are through inclines and stairwaies. However, lifts are available for usage unit of ammunition the clock and are powered by electrical motors. They contribute well to electrical ingestion in the edifice. Other Systems The edifice has a assortment of systems that increase the edifices atmosphere including exigency lighting, telephone systems, informations lines, photocopiers and other office machinery. These systems enhance the usage of the edifice including disposal and review services. These public-service corporations consume an estimated 5 % of the edifices electricity. Administration Command Center The edifice has a cardinal bid centre. This electronic platform integrates communicating and control system in the full edifice to a cardinal location for easiness in commanding and communicating ( Indraganti, et al. , 2014 ; Shah, Prajapti A ; Patel, 2012, p.10 ) . The Centre ensures that activities in the assorted operational units are coordinated and incase of an exigency, the proper safety steps are implemented. The halfway Acts of the Apostless as a cardinal mention point for the direction of people, induction off procedures and direction of the systems. The system reduces running costs as a little staff staffs the cardinal bid. In peculiar, the bid centre manages the low electromotive force power systems, metering systems and security systems in the company. The centre besides oversees the smooth flow of operations among the assorted runing units of the terminus. Most significantly, the centre undertakes everyday preventative and disciplinary care processs to cut down possibil ity of accidents and malfunctions. Technical restrictions of the edifice The terminal 2 edifice was commissioned in 2013. The edifice boasts extremist modern installations and a beautiful coating. Compared to other edifices, the terminal 2 edifice has a better design and is more suitable for comfy usage and life. Most of the air and H2O supply canals are insulated to cut down energy loss o the environment. However, there are a figure of restrictions in its design and systems. To get down with, the edifice is non energy efficient. Energy costs of running the edifice are high. These include lighting and air conditioning. The design did non take into history factors such as possibility of natural illuming during daylight to salvage on energy costs. In add-on, the detained warehouse installation has a limited infinite and needs a batch of air circulation ensuing in monolithic usage of electricity ( Bonda A ; Sosnowchik, 2007, p.31 ) . In add-on, the edifice did non use equal green engineerings in the building and care of edifice installations. For case, the edifice uses electrical H2O warmers alternatively of tapping solar energy that is abundant in Dubai ( Nunnelly, 2008 ; Thomas, Zimmerman A ; Ott, 2011, p.14 ; Kats, et al. , 2008 ; Huchtemann A ; Muller, 2014 ) . Decision The T2 edifice was completed in the 2013 and has five chief installations including particular review installation, detained stuff warehouse, Canis familiaris pace, usage review installation, and municipality review installation. The review installation is used for general review of lading come ining or go forthing the state and has a tallness of 8.15 metre. The detained stuff installation holds stuffs illicitly transported through the airdrome and occupies the land and first floors. The Canis familiaris pace has a built up country of 65.70 m2and entire tallness of 5.35 metre and is used a meat for sniffer Canis familiariss. The imposts review has an office edifice with a built up country of 515 m2and entire tallness of 5.4 metre with hot rolled subdivisions with strengthened concrete slab. The municipality review facility’s office edifice has a built up country of 800 m2and entire tallness of 5.0 metre. It has hot rolled subdivisions with strengthened concrete ( Lee A ; Guer in, 2010 ) . The edifice has equal supply of fresh H2O to all its floors complete with storage armored combat vehicles. However, while the edifice boasts extremist modern installations and a beautiful coating, it lags behind modern design in energy preservation. The energy costs of running the edifice are high including lighting, warming and air conditioning. The design failed to see usage of natural illuming during daylight to salvage on energy costs. In add-on, the edifice uses electrical H2O warmers alternatively of tapping solar energy that is abundant in Dubai. Mentions Joo, I. , Liu, M. ( 2001 ) . Performance Analysis of Dual-Fan, Dual-Duct Constant Volume Air Handling Units. Cover Art:1stInternational Conference for EnhancedConstructing Operations- ICEBOTexas A A ; M University. 16-19 July. Accessed 9 February 2012 from the nexus hypertext transfer protocol: //repository.tamu.edu Nunnelly, R. ( 2008 ) . Design or operations issue? .Engineered System.Vol. 1. ( 1 ) :13. Shah, P. , Prajapti, D. Patel, M. ( 2012 ) . Overview of industrial filtration engineering and its applications.Indian Journal of Science and Technology[ online ] . Vol. 3. ( 10 ) . Thomas, Z. , Zimmerman, M. , Ott, A. ( 2011 ) . Next-Generation Building Energy Management Systems and Implications for Electricity Markets.U.S. Departmentof EnergyVol. 1. ( 14 ) . Accessed 9 February 2012 from the nexus hypertext transfer protocol: //www.osti.gov/bridge Bonda, P. , Sosnowchik, K. ( 2007 ) .Sustainable commercial indoor. New Jersey: John Wiley A ; Sons Kats, G. , Alevantis, L. , Berman, A. , Mills, E. , Perlman, J. ( 2008 ) The Cost and Financial Benefits of Green Buildings. Hoboken, New Jersey: John Wiley A ; Sons Inc. Allen, E. , Iano, J. ( 2008 ) . Fundamentalss of constructing building: stuffs and methods. Hoboken, New Jersey: John Wiley A ; Sons Inc. Lee, Y. , Guerin, D. ( 2010 ) . Indoor environmental quality differences between office types in LEED-certified edifices in the US.Building and Environment. Vol.45 ( 5 ) : 1104–1112 Indraganti, M. , Ooka, R. , Rijal, H. , Brager, G. ( 2014 ) . Adaptive theoretical account of thermic comfort for offices in hot and humid climes of India.Building and Environment.Vol. 74: 39–53 Huchtemann, K. , Muller, D. ( 2014 ) . Combined simulation of a deep land beginning heat money changer and an office edifice.Building and Environment.Vol. 73: 97–105 How to cite Efficient Building Services, Essay examples

The Australian Taxation Law Free-Samples-Myassignmenthelp.com

Question: Discuss about the Sections of the ITAA 1936 and ITAA 1997 and income tax rulings issued by the Australian Taxation Office. Answer: Introduction The Australian taxation office regulates and monitors the taxation system in the country. The taxation office determines whether an individual would be considered as the resident for the taxation purpose of not. To determine whether an individual is a resident for the tax purpose or not, it is important to understand the tax situation of the individual. The taxpayers have to pay the tax amount to the government, and it is used for the welfare of the citizens. The tax amount is calculated on the basis of the assessable income. The tax residency test helps to determine the resident of Australia for the tax purpose (Burrell McGinn, 2009). The case study analysis is based on the advising Peter Jones of his taxation residency status and calculation its assessable taxable income for the year ended. Comprehensive discussion The tax situation of an individual need to be understood before determining whether it is a foreign or Australian resident for the tax purpose. The tax residency depends on whether an individual is coming from or going to any country (Coleman et al., 2013). If you: You are generally: Temporarily leaving Australia and do not set up the permanent home in another country Considered a resident for tax purpose of Australia An oversees student who has enrolled in the course for more than six months in at an institution in Australia Considered as resident of Australia for tax purpose Visited in Australia, living and working in one location and taken steps to make home in Australia Considered as resident of Australia for tax purpose Visited in Australia and the individual for most of the time has traveled and worked in different locations all around Australia Considered as the foreign resident for the tax purposes. Traveled to Australia and resided their permanently From the date of departure, it would be considered as the foreign resident for the tax purposes If the foreign resident for the tax purpose should declare the tax return then income earned in the country Australia includes employment income, rental income, Australian annuities and pension and capital gains on the Australian assets (Deutsch, 2008). If an individual is an Australian resident for the tax purposes, then he or she has to declare all the income earned both internationally and in Australia on the Australian tax return. The primary test for the tax residency is known as the resident test. Thus, if an individual living in Australia than he or she would be considered as the Australian resident for the tax purpose and do not apply to the other tests of residency (Homburg, 2008). If an individual does not satisfy the test of residency, then he or she should be considered as the resident of Australia if the following statutory tests are satisfied: The domicile test: If the domicile is in Australia then the individual would be a resident of Australia. Under the domicile act 1982, an Individual acquires the choice of domicile in Australia, if the individual intends to make her or his home indefinitely in the country. The test of domicile is explained in the Taxation Ruling IT 2650 (Krever, 2007). 183-day test: If an individual present actually in Australia for more than a half the income year then he or she may be said as the constructive residence in the country and have no intention to purchase any residence. The commissioner determines and analyses the resident for tax purpose in the country (Robertson, 2008). The superannuation test: The test ensures than the government employees working in the overseas would be treated as the resident of Australia. Dual residency: It is also possible that a person can be the resident for tax purpose in two nations. In other words, it is said to be the dual residency and the fiscal authorities can apply to the complementary rules. It also states that the individual is no longer the resident in the past host nation or the country of origin. It does not mean necessarily that the individual in the resident in Australia. Basically it is considered as the most stressed part that the key problem of tax residency is very much depend on the individual circumstances, most of the Australian who leave the county with the intention of living on the foreign land for two or more years and make a home in foreign land are considered as the Non Resident from the key date of leaving. In the given case the client Peter Jones is a British architect made a god name in the field of the repurposing industrial building for residential purposes. In the year 2017, Peter joined Smith construction in the month of July (Thomas, 2010). The company offered inducement payment of $100000 which was paid on 15th July 207. The employment contract of the Mr. Peter is for 12 months which can be extended as per the nee and demand of the company. On 23rd September the company transferred Mr. Peter to Nez Zealand to guide a special project. The project deadline was for nine months and returned to office in the month of 12 June 2018.Peter rented the house in London at a rate of $2000 AUD per month. On July 7th as per the statement of income and expenditure from the real estate agent indicated for the year 2018 30th June. Reallocation allowance is off $5000 which helps cover the removal or storage of his householder impact on moving to the Australia. The company also pays Peter for monthly Telephone expense which is around $100 per month which on completion of one year stand around $1200. The Ozlotto lottery win leads to the extra income for Mr. Peter which is around $1 Million. Mr. Peter salary was $100,000 AUD. On the other hand, a key finding is that around 75% of his salary is earned while working in New Zealand (White, 2008). Other expense and income for Mr. Peter includes the following, $2500 in the registration fees for a conference on Australian designs which is considered to be offered by the industry specialist. $1500 course fee for certificate in Australian design which is offered by the Australian Institute of architect $50 to the magazine of Australian architecture $1500 to the southern cricket club $1500 to the hunter sports club The estimated tax on your taxable income is$24,947.00 Taxable income for Mr. Peter is considered to be the primary issues which are considered to be critical and is very much relying on the individual personal circumstances. However, it is not stressed to clarify the issues of the residency and the expats which are obtaining the suitable advice. A failure to determine and identify the issue, an individual, is considered as a resident of Australia for taxation purpose if he or she resided in the country for more than nine months i.e. 183 days. However, it is considered that the resident is differed from the normal sense as it is different from the domicile and nationality (Woellner, 2007). The situation as per the resident living in Australia, the Australia tax office (AT) aspect in term of residency is covered which throw light on the given question. Application of compressive discussion In the given case study, Peter Jones is the British architect and made his name in the field of the repurposing the industrial buildings for the residential purposes. Smith constructions an Australian company approached Peter and employed Peter. Peter is the resident of England and arrived in Australia in order to take up the full-time employment as the designer with the organization. The contract of employment is 12 months. Peter has his own house in England, and a house was rented in Australia (White, 2009). If possible, Peter intends to live in Australia. Peter is transferred to the office in New Zeeland in order to assist in the special project. According to the Australian law, Peter would be considered as the foreign resident for tax purpose. Thus, he has to pay tax as per the Australian taxation law. The rules and regulations need to be followed as per the law. To work in Australia, Peter has a visa that allows him to work there. An individual is coming to Australia for working purpose then it would have considered as foreign resident for the work purpose. The residency issue can be complicated and much dependent on the situation of the individual. An individual is the resident of Australia for the tax purpose if she or he resides in Australia. An individual has no intention to live permanently in the country and found to reside there, and the relative shortness and length of their stay in the country is not decisive. The taxation office shows regulate and monitors the tax rules and regulations. The residency test provides that whether an individual resides in Australia or not depending on the situation (Withers, 2007). The taxable income and their respective criteria are given in the below table which helps to provide a clear and precise idea about the individual income tax rate which helps to calculate the taxable income for Mr. Peter for the given the year 2018 (Woellner, 2013). Taxable Income Tax on this income 0 - $18200 0 $18201 - $37000 19 cent for $1 over $18200 $37,001 -$87,000 $3,573 plus 32.5c for each $1 over $37,000 $87,001 -$180,000 $19,822 plus 37c for each $1 over $87 000 $180,001 and over $52,2322 plus 45c for each $1 over $180,000 Source: https://www.ato.gov.au/rates/individual-income-tax-rates/ Salary = $100000 annually Tax Year= 2017 Superannuation = 9.5 % 2016 - 2017 Weekly Fortnightly Monthly Annually Pay $1,410.08 $2,820.15 $6,110.33 $73,368.00 Taxable Income $1,923.08 $3,846.15 $8,333.33 $100,000.00 Superannuation * [$182.69] [$365.38] [$791.67] [$9,500.00] Total Taxes $513.00 $1,026.00 $2,223.00 $26,632.00 Income Tax $474.54 $949.08 $2,056.33 $24,632.00 Medicare1 $38.46 $76.92 $166.67 $2,000.00 Conclusion The Australia Taxation law determines whether an individual would be considered as a resident of Australia for tax purpose or not. In the given case study, Peter has arrived in Australia for work then he should be considered as the foreign resident for the tax purpose. The government of any country regulates and monitors the rules and regulations as per the law. The citizen of the countries has to follow these rules and regulations (Woellner, 2005). References Burrell, D., McGinn, J. (2009).Cornerstone law series(1st ed.). [Adelaide]: Law Society of South Australia. Coleman, C., Hart, G., Bondfield, B., McKerchar, M., McLaren, J., Sadiq, K., Ting, A. (2013).Australian tax analysis. Pyrmont, N.S.W.: Thomson Reuters (Professional) Australia Limited. Deutsch, R. (2008).Australian tax handbook. Pyrmont, N.S.W.: Thomson. Homburg, J. (2008).Cornerstone law series(1st ed.). [Adelaide]: Law Society of South Australia. Krever, R. (2007).Australian taxation law cases 2007. Pyrmont, N.S.W.: Lawbook. Robertson, P. (2008).Australian master tax guide 2008. Sydney: CCH Australia. Thomas, G. (2010).Cornerstone law series(1st ed.). [Adelaide]: Law Society of South Australia. White, R. (2008).Cornerstone law series(1st ed.). [Adelaide]: Law Society of South Australia. White, R. (2009).Cornerstone law series(1st ed.). [Adelaide]: Law Society of South Australia. Withers, B. (2007).Cornerstone law series(1st ed.). [Adelaide]: Law Society of South Australia. Woellner, R. (2005).Australian taxation law 2006. Sydney, N.S.W.: CCH Australia. Woellner, R. (2013).Australian taxation law 2012. North Ryde [N.S.W.]: CCH Australia. Woellner, R. (2007).2007 Australian taxation law. North Ryde, N.S.W.: CCH Australia.