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 INTRODUCTIONvii

CORE TAX LEGISLATION

Part 2 is the largest section of the book. It reproduces the major provisions in
Commonwealth tax, and related legislation, regulations and treaties that students will
confront when undertaking a typical undergraduate taxation law course. It also contains
many of the important provisions covered in specialist graduate taxation law courses. In
the past, students studying taxation may have used up to five volumes of legislation. In
practical terms, this inevitably proved to be cumbersome, particularly where students were
required to bring their legislation (as well as other texts) to lectures. One of the major
purposes of this book is to bring together the core provisions into one user-friendly text.
Part 2 of the book is divided into the following parts:
(i) Part 2A: Income Tax Assessment Act 1997 Provisions
• Income Tax Assessment Act 1997 (Cth).
(ii) Part 2B: Income Tax Assessment Act 1936 Provisions
• Income Tax Assessment Act 1936 (Cth).
(iii) Part 2C: International Income Tax Provisions
• International Tax Agreements Act 1953 (Cth)
• Convention between the Government of Australia and the Government of
the United States of America for the Avoidance of Double Taxation and the
Prevention of Fiscal Evasion with respect to Taxes on Income
• Protocol Amending the Convention between the Government of Australia and
the Government of the United States of America for the Avoidance of Double
Taxation and the Prevention of Fiscal Evasion with respect to Taxes on Income.
(iv) Part 2D: Rates and Other Income Tax Provisions
• Income Tax Act 1986 (Cth)
• Income Tax Rates Act 1986 (Cth)
• Income Tax (Dividends, Interest and Royalties Withholding Tax) Act 1974 (Cth)
• Income Tax (Managed Investment Trust Withholding Tax) Act 2008
• Income Tax (Attribution Managed Investment Trusts—Offsets) Act 2016
• Income Tax Assessment (1936 Act) Regulation 2015
• Income Tax Assessment Regulations 1997
• Medicare Levy Act 1986 (Cth)
• A New Tax System (Medicare Levy Surcharge—Fringe Benefits) Act 1999 (Cth)
• Diverted Profits Tax Act 2017 (Cth).
(v) Part 2E: Goods and Services Tax Provisions
• A New Tax System (Goods and Services Tax) Act 1999 (Cth)
• A New Tax System (Goods and Services Tax) Regulations 1999 (Cth)
• A New Tax System (Goods and Services Tax Transition) Act 1999 (Cth)
• A New Tax System (Goods and Services Tax Imposition—General) Act 1999 (Cth)
• A New Tax System (Goods and Services Tax Imposition—Customs) Act 1999 (Cth)
• A New Tax System (Goods and Services Tax Imposition—Excise) Act 1999 (Cth)
• A New Tax System (Luxury Car Tax) Act 1999 (Cth)
• A New Tax System (Luxury Car Tax Imposition—General) Act 1999 (Cth).

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 viii INTRODUCTION

(vi) Part 2F: Fringe Benefits Tax Provisions

• Fringe Benefits Tax Assessment Act 1986 (Cth)
• Fringe Benefits Tax Act 1986 (Cth)
• Fringe Benefits Tax (Application to the Commonwealth) Act 1986 (Cth).
(vii) Part 2G: Constitutional and Administrative Provisions
• Commonwealth of Australia Constitution Act 1900
• Acts Interpretation Act 1901 (Cth)
• Judiciary Act 1903 (Cth)
• A New Tax System (Australian Business Number) Act 1999 (Cth)
• Taxation Administration Act 1953 (Cth)
• Taxation Administration Regulations 1976
• Administrative Appeals Tribunal Act 1975 (Cth)
• Administrative Decisions ( Judicial Review) Act 1977 (Cth)
• Inspector-General of Taxation Act 2003 (Cth)
• Tax Agent Services Act 2009 (Cth)
• Tax Agent Services Regulations 2009
• Anti-Money Laundering and Counter-Terrorism Financing Act 2006 (Cth)
• Charities Act 2013 (Cth).
(viii) Part 2H: Superannuation and Other Provisions
• Superannuation Industry (Supervision) Act 1993 (Cth)
• Superannuation Industry (Supervision) Regulations 1994
• Superannuation Guarantee (Administration) Act 1992 (Cth)
• Superannuation (Government Co-contribution for Low Income Earners) Act
2003 (Cth)
• Superannuation (Excess Non-Concessional Contributions Tax) Act 2007 (Cth)
• Superannuation (Excess Concessional Contributions Charge) Act 2013 (Cth)
• Superannuation (Excess Untaxed Roll-over Amounts Tax) Act 2007 (Cth)
• Superannuation (Sustaining the Superannuation Contribution Concession)
Imposition Act 2013 (Cth)
• Superannuation (Excess Transfer Balance Tax) Imposition Act 2016 (Cth)
• Superannuation (Departing Australia Superannuation Payments Tax) Act
2007 (Cth)
• Major Bank Levy Act 2017 (Cth).

LEGISLATION INDEX
Part 3 of the book contains an Index that covers the core tax legislation extracts reproduced
in Part 2.

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 PART 1
STUDY GUIDE

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 PART 1

Study Guide
    TABLE OF CONTENTS
Introduction  1
Overview¶1.1
Study Techniques 2
Study regime ¶2.1
Note making ¶2.2
Preparing answers to past exam questions ¶2.3
Researching a Tax Problem 3
Overview¶3.1
Legislation¶3.2
Case law ¶3.3
Australian Taxation Office (ATO) rulings and publications ¶3.4
Government publications ¶3.5
Board of Taxation publications ¶3.6
Professional publications ¶3.7
Academic and professional journals and conference papers ¶3.8
Textbooks¶3.9
Cases and materials books ¶3.10
International resources ¶3.11
Loose-leaf services ¶3.12
Internet resources ¶3.13
Electronic tax libraries ¶3.14
Essay Writing and Presentation 4
Overview¶4.1
Determining what is required ¶4.2
Parts of an essay ¶4.3
Planning and drafts ¶4.4

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Clear writing style ¶4.5

Presentation of assignments ¶4.6
Referencing and style rules ¶4.7
Quoting references ¶4.8
Use of capitals and hyphens ¶4.9
Answering Taxation Law Exam Questions 5
Overview¶5.1
Essential issues ¶5.2
Relevant law ¶5.3
Applying the law ¶5.4
Conclusion¶5.5

1 INTRODUCTION
[¶1.1] Overview
Taxation law is a complex and voluminous area of law. As a student of taxation law, you
will inevitably be confronted with a massive amount of legislation and cases. It is therefore
imperative that you adopt efficient study techniques from the outset. As students are
often required to conduct independent research and write essays, you will need to have
solid research skills and sound writing and presentation styles. Furthermore, to pass your
final exams, you will need to have effective exam-answering techniques. The following
discussion sets out some basic study, research, writing and presentation techniques as well
as some tips for answering taxation law exam questions.

2 STUDY TECHNIQUES
[¶2.1] Study regime
As with any subject, you should have a focused and disciplined study regime. Cramming at
the end of the semester is unwise, particularly in a subject as large and complex as taxation
law. You should therefore allocate time each week for study. This time should be spent
on revising lecture material, undertaking prescribed reading, making notes and preparing
answers to mock exam questions.
When studying a particular area make sure that you understand where it fits within
the broader subject material. Ask yourself: Why is the topic being covered, and how does it
relate to the other topics covered in the course? The answers to these questions will enable
you to better understand the subject as a whole.

[¶2.2] Note making

To facilitate understanding of the subject material, you should compile notes taken from
lectures, readings and research into a tight set of study notes, broken down into discrete

¶2.2
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topics. It is the accuracy of your notes, not their length, that is paramount. Having a lot
of notes on a particular topic is not necessarily a good thing—it may mean that you have
not grasped the essential principles covered and are therefore unable to provide a concise
explanation of the key points. For example, if you have lengthy notes on a particular case,
1
this may indicate that you are not able to express the ratio decidendi of the case precisely.
You should rewrite your notes until they are as succinct as possible. By doing this, you will
clarify and reinforce the principles learned. Also, make sure that your notes are organised
in a logical order so that each area covered builds progressively on earlier areas. Doing this
will assist you in presenting your arguments in an exam. As many taxation law exams are
open book exams, your notes will be of utmost importance, so it is imperative that they be
clear, concise and set out in an organised and user-friendly form.

[¶2.3] Preparing answers to past exam questions

It is recommended that you read past exam questions set by your lecturers and prepare
mock answers to these questions within strict time constraints. Where possible, you
should seek to have your answers reviewed by your tutors or lecturers. Some hints on how
to answer exam questions are set out below [¶5.1–5.5].

3 RESEARCHING A TAX PROBLEM

[¶3.1] Overview
The answer to a tax problem will rarely be found in one place. In researching a tax problem,
you may need to refer to diverse reference material, including:
• legislation [¶3.2]
• case law [¶3.3]
• Australian Taxation Office (ATO) rulings and publications [¶3.4]
• government publications [¶3.5]
• Board of Taxation publications [¶3.6]
• professional publications [¶3.7]
• academic and professional journals and conference papers [¶3.8]
• textbooks [¶3.9]
• cases and materials books [¶3.10]
• international resources [¶3.11]
• loose-leaf services [¶3.12]
• internet resources [¶3.13], and
• electronic tax libraries [¶3.14].

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[¶3.2] Legislation
Most tax problems will require you to interpret key provisions in taxation legislation. The
key legislative provisions relevant to most undergraduate taxation courses are contained in
Part 2 of this book.
In interpreting taxation legislation, you will need to bear in mind the common law
rules of statutory interpretation. In addition, you should be aware of s 15AB of the Acts
Interpretation Act 1901 (Cth), which allows the courts to refer to extrinsic material in
certain circumstances to ascertain the meaning of legislation. As a result, in appropriate
cases, the courts may use material such as Explanatory Memoranda, Second Reading
Speeches, Parliamentary Debates, and Government and Law Reform Commission reports
to assist with the interpretation of taxation provisions.
Of all the various kinds of extrinsic material, the most important are Explanatory
Memoranda that accompany Bills introduced into Parliament. Explanatory Memoranda
outline the reason for the introduction of the relevant Bill and explain (generally) how the
proposed legislation is intended to operate and be interpreted.

[¶3.3] Case law

Over the years, a substantial body of case law has developed out of litigation concerning
provisions in taxation legislation. The common law therefore comprises an important
source of primary research material. In reading any court decision, it is important to be
aware of the doctrine of precedent (ie decisions of a higher court bind those of a lower
court in the same court hierarchy). In the Australian federal taxation jurisdiction, the basic
hierarchy of courts (from highest to lowest) is as follows:
• High Court
• Full Federal Court, and
• Federal Court.
The Administrative Appeals Tribunal (AAT) also hears taxation cases. Although the AAT
is strictly an administrative body, rather than a judicial body, taxpayers may nevertheless
appeal AAT decisions to the Federal Court on questions of law.
Court and AAT decisions are reported in the following law reports:
• Australian Tax Cases (ATC), which contain reports of AAT, Federal Court and High
Court tax decisions handed down since 1969
• Australian Tax Decisions (ATD), which contain reports of tax decisions handed down
between 1930 and 1969
• Federal Court Reports (FCR), which contain authorised reports of Federal Court
decisions, and
• Commonwealth Law Reports (CLR), which contain authorised reports of High Court
decisions.
Cases can also be accessed via the internet from the relevant court’s website or through
other websites such as the Australasian Legal Information Institute website [¶3.13].

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[¶3.4] Australian Taxation Office (ATO) rulings and publications

The Commissioner of Taxation’s views on the operation of the tax laws are often set out
in rulings and other forms of advice published by the ATO. Since 1 July 1992, a ‘binding 1
ruling system’ has operated in Australia. Under this system, the Commissioner can issue
‘public rulings’ on how the tax law applies to entities generally or to a class of entities. The
Commissioner is generally bound to apply the law in the way set out in a binding ruling.
Taxpayers that rely on a binding ruling are protected from having to pay any tax shortfall,
penalties or interest in respect of the matters covered in the ruling if it turns out that the
ruling is incorrect.
The main kinds of binding public rulings are:
• Taxation Rulings (TRs). Taxation rulings cover topics such as income tax and fringe
benefits tax(FBT).
• GST Rulings (GSTRs). GST rulings provide guidance on goods and services
tax (GST).
• Product Rulings (PRs). Product rulings outline how the tax law applies to investors
in certain products (eg managed investment schemes).
• Class Rulings (CRs). Class rulings deal with the tax effects of particular arrangements
on a class of taxpayers (eg shareholders in a company undertaking a share buy-back).
• Law Companion Guidelines (LCGs). Law companion guidelines explain the
Commissioner’s views on the application of new tax laws and are usually developed
around the same time as Bills are drafted.
The ATO also issues determinations which are typically shorter than most rulings
and generally only address specific questions. The following determinations are binding on
the Commissioner: Taxation Determinations (TDs) and GST Determinations (GSTDs).
Rulings and determinations that were issued before the binding ruling system was
introduced are not binding on the Commissioner. This includes the old Income Tax
Rulings (ITs) series. The ATO also publishes a range of non-binding superannuation
rulings and determinations, such as Superannuation Guarantee Rulings (SGRs), Self
Managed Superannuation Fund Rulings (SMSFRs), Superannuation Guarantee
Determinations (SGDs), Superannuation Contribution Determinations (SCDs) and Self
Managed Superannuation Fund Determinations (SMSFDs). Although taxpayers that
rely on non-binding rulings are not protected from having to pay any tax shortfall, they
are generally protected from having to pay certain penalties and, if they relied on the
document reasonably and in good faith, interest.
In addition to rulings and determinations, the ATO also publishes a range of
other publications including bulletins, guidelines, policy statements, media releases
and consultative documents. It also produces useful guidebooks detailing the practical
operation of the taxation laws (eg Guide to the Debt and Equity Tests) and helpful manuals
with questions and answers (eg Consolidation Reference Manual). Practical information can
also be obtained from ATO publications designed to assist taxpayers in compiling their tax
returns (eg Individual Tax Return Instructions). Another important ATO document is the

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Taxpayer’s Charter, which outlines the respective rights and obligations of taxpayers and
the ATO. ATO publications can be found on the ATO website [¶3.13].

[¶3.5] Government publications

From time to time, the government releases discussion papers, reports, research documents
and exposure drafts in order to foster awareness of an issue or as part of the consultative
process before the release of a Bill. For example, it is common for the Treasury to issue
an Exposure Draft Bill for public comment and submissions on important proposed
alterations to the taxation laws before a Bill is formally introduced into parliament.
Many government publications also contain useful policy information and reform
recommendations, which often form the basis of future taxation laws. In the late 1990s,
the Review of Business Taxation published two important discussion papers (A Strong
Foundation (1998) and A Platform for Consultation (1999)) as well as a major report
recommending reforms to the Australian business tax system (A Tax System Redesigned
(1999)). A number of significant papers and reports were also produced by the Henry
Tax Review. These included Architecture of Australia’s Tax and Transfer System (2008) and
Australia’s Future Tax System: Report to the Treasurer (2009). More recently, the Abbott
Government published its Re:think (2015) discussion paper.

[¶3.6] Board of Taxation publications

The Board of Taxation, an advisory board that assists the government in the development
and implementation of the taxation laws, has also published several interesting papers and
reports over the years, including the following:
• Evaluation of the Tax Value Method: A Report to the Treasurer and Minister for Revenue
and Assistant Treasurer (2002)
• International Taxation: A Report to the Treasurer (2003)
• Post-Implementation Review into Certain Aspects of the Consolidation Regime
(2009), and
• A Tax Transparency Code: A Report to the Treasurer (2016).
These publications can be accessed via the Board of Taxation website [¶3.13].

[¶3.7] Professional publications

Professional bodies often make submissions or release consultative documents or research
papers concerning various taxation matters. These bodies include:
• the Taxation Institute of Australia
• the Australian Tax Research Foundation
• the Corporate Taxpayers’ Association
• Chartered Accountants Australia and New Zealand
• CPA Australia
• the State Law Societies, and

¶3.7
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• the Law Council of Australia.

1
The publications of these organisations contain useful insights and perspectives on
the law and can often be accessed via their relevant websites [¶3.13].
In addition, many law and accounting firms (particularly the larger firms) produce
their own publications dealing with aspects of taxation law. These publications usually
have a useful practical focus. Publications from law and accounting firms are often freely
available via their websites [¶3.13].

[¶3.8] Academic and professional journals and conference papers

Journal articles and conference papers are an excellent secondary research source as they
usually contain a focused and critical analysis of particular topics. Some of the main
specialist Australian tax journals are:
• Australian Tax Forum
• Australian Tax Review
• CCH Tax Week
• eJournal of Tax Research
• Journal of Australian Taxation
• Journal of the Australasian Tax Teachers Association
• Revenue Law Journal
• Taxation in Australia
• Tax Specialist, and
• Weekly Tax Bulletin.
Taxation articles can also be found in the various university law reviews (eg Melbourne
University Law Review), professional accounting journals (eg Australian CPA and Charter),
state law society journals (eg Law Society Journal and The Law Institute Journal) and other
general law journals (eg Australian Law Journal and Australian Business Law Review).
Taxation papers are presented at conferences conducted throughout the year by
various professional bodies including the Taxation Institute of Australia, CPA Australia
and Chartered Accountants Australia and New Zealand. These papers often have a highly
practical and current focus. Taxation papers are also presented at academic conferences
such as those conducted by the Australasian Tax Teachers Association, the Australasian
Law Teachers Association and the Accounting Association of Australia and New Zealand.
These papers are often more theoretical and policy-orientated in nature.
Journal and conference paper details can be accessed by using databases found in
professional and university libraries such as the Attorney-General’s Information Service
(AGIS), the Australian Public Affairs Information Service (APAIS) and the Social
Science Research Network (SSRN).

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[¶3.9] Textbooks
Textbooks are perhaps the most useful starting point in conducting tax research. They
enable the reader to gain an overview and basic understanding of a particular issue.
Textbooks usually provide a conceptual framework and introduction to the law as well as a
structured discussion of the relevant legislation, cases and rulings in the area. There is also
often a critical analysis and synthesis of the legal principles covered. The most widely used
and annually updated Australian taxation law textbooks are:
• Wolters Kluwer, Australian Master Tax Guide
• R Deutsch, M Friezer, I Fullerton, M Gibson, P Hanley and T Snape, Australian Tax
Handbook, and
• R Woellner, S Barkoczy, S Murphy, C Evans and D Pinto, Australian Taxation Law.
These textbooks contain detailed discussions of the law and are used by both students
and practitioners.
Another useful textbook for students is: S Barkoczy, Foundations of Taxation Law.
This book provides a concise overview and introduction to the key principles of taxation
law. It also contains study questions to help with exam preparation and reference lists to
help with undertaking research for assignments on particular topics.
In addition to the above, there are also a number of Australian textbooks that focus
on specialist areas, such as:
• international taxation (eg R Hamilton, R Deutsch and J Raneri, Guidebook to
International Taxation)
• goods and services tax (eg P McCouat, Australian Master GST Guide and I Murray-
Jones, Australian GST Handbook)
• superannuation (eg J Leow and S Murphy, Australian Master Superannuation Guide
and S Jones, Australian Superannuation Handbook), and
• fringe benefits tax (eg C Willmot, FBT Compliance Guide).
The Australian Tax Research Foundation also publishes useful books and other
resources containing in-depth research studies on particular taxation law topics.
Given the pace of change in the field of taxation law, care should always be taken to
ensure that the textbook used is up to date.

[¶3.10] Cases and materials books

With the proliferation of tax cases over the years, casebooks play a useful part in short-
circuiting tax research. In general, casebooks provide the reader with the basic facts of a
case as well as critical parts of the leading judgments. Some casebooks go beyond merely
providing summaries and extracts of cases to also include other materials as well as
commentary and questions.
The following is a list of some useful Australian tax cases and materials books:
• S Barkoczy, C Rider, J Baring and N Bellamy, Australian Tax Casebook

¶3.10
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• C Coleman, G Hart, B Bondfield, M McKerchar, J McLaren, K Sadiq and A Ting,

Australian Tax Analysis: Cases, Commentary, Commercial Applications and Questions
• G Cooper, M Dirkis, M Stewart and R Vann, Income Taxation Commentary and 1
Materials, and
• M Kobetsky, C Brown, R Fisher, S Villios and P Gillies, Income Tax: Text, Materials
and Essential Cases.
Note that while casebooks may be of considerable time-saving value, there is usually
no substitute for reading the full report of important decisions.

[¶3.11] International resources

While the taxation laws of each country vary dramatically, there are many common
taxation issues. For instance, many countries adopt similar concepts of ‘income’ and
‘deductions’. Many countries also have some similar kinds of international taxation rules
(eg ‘transfer pricing’ regimes). Likewise, many principles of taxation theory are of universal
concern. Policy issues, such as what are the features of a ‘good’ taxation system, affect all
jurisdictions. It is also interesting to look at alternative taxation systems for comparative
purposes. For these reasons, it is appropriate in many cases to extend one’s research beyond
Australia and investigate the international literature. This includes using foreign books
published by international publishers like Wolters Kluwer, LexisNexis, and Thomson
Reuters, as well as those published by international organisations such as the International
Bureau of Fiscal Documentation and the Organisation for Economic Co-operation and
Development (OECD). It also involves using specialist international tax journals such as
the following:
• American Journal of Tax Policy
• Asia-Pacific Tax Bulletin
• British Tax Review
• Bulletin for International Taxation
• Canadian Current Tax
• Canadian Tax Journal
• Fiscal Studies
• EC Tax Review
• European Taxation
• Intertax
• Tax Notes International
• International Tax Journal
• International Tax Review
• National Tax Journal
• New Zealand Journal of Taxation Law and Policy
• Tax Law Review

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• Florida Tax Review

• VAT Monitor, and
• Virginia Tax Review.
Articles in many of these journals can be conveniently accessed electronically using
databases such as LexisNexis and Westlaw.

[¶3.12] Loose-leaf services

There are a number of major encyclopaedic and reference services dealing with Australian
taxation law. These services provide comprehensive coverage of the law and are periodically
updated to take into account legal developments. Two of the most useful services are
the multi-volume Australian Federal Income Tax Reporter and the Australian Federal Tax
Reporter, which provide detailed commentary on the taxation laws.

[¶3.13] Internet resources

Useful taxation and related legal information from Australia and around the world can be
obtained via the internet. Websites are periodically updated, and site addresses may also
change from time to time. Some useful taxation and related research sites are listed in the
following table.

Tax websites
Australian Government
Australian Parliament www.aph.gov.au
Australian Business Register www.abr.business.gov.au
Australian Charities and Not-for-profits www.acnc.gov.au
Commission
Australian Prudential Regulation Authority www.apra.gov.au
Australian Securities and Investment Commission www.asic.gov.au
Australian Taxation Office www.ato.gov.au
Australian Transaction Reports and Analysis www.austrac.gov.au
Centre
Australia’s Future Tax System www.taxreview.treasury.gov.au
Board of Taxation www.taxboard.gov.au
Clean Energy Regulator www.cleanenergyregulator.gov.au
Department of Treasury www.treasury.gov.au
Innovation and Science Australia www.industry.gov.au/Innovation-and-Science-
Australia
Inspector-General of Taxation www.igt.gov.au
My Gov www.my.gov.au
Simplified Superannuation www.simplersuper.treasury.gov.au
Tax Issues Entry System www.ties.gov.au
Tax Practitioners Board www.tpb.gov.au
Treasurer www.treasurer.gov.au

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Tax websites

High Court
Australian Courts and Tribunals
www.hcourt.gov.au
1
Federal Court www.federalcourt.gov.au
Administrative Appeals Tribunal www.aat.gov.au
State and Territory Revenue Agencies
ACT Revenue Office www.revenue.act.gov.au
Office of State Revenue NSW www.osr.nsw.gov.au
Queensland Office of State Revenue www.osr.qld.gov.au
Revenue SA www.revenuesa.sa.gov.au
State Revenue Office Victoria www.sro.vic.gov.au
Tasmanian State Revenue Office www.sro.tas.gov.au
Territory Revenue Office www.revenue.nt.gov.au
Western Australian Office of State Revenue www.finance.wa.gov.au
Foreign Revenue Agencies
Canada Revenue Agency www.cra-arc.gc.ca
Inland Revenue Authority of Singapore www.iras.gov.sg
Hong Kong Inland Revenue Department www.ird.gov.hk
New Zealand Inland Revenue www.ird.govt.nz
United Kingdom HM Revenue and Customs www.hmrc.gov.uk
United States Inland Revenue Service www.irs.gov
Legal Research Sites
Australasian Legal Information Index www.austlii.edu.au
Federal Register of Legislation www.legislation.gov.au
World Legal Information Institute www.worldlii.org
Australian Tax Law Publishers
Oxford University Press www.oup.com.au
Thomson Reuters www.thomsonreuters.com.au
Wolters Kluwer www.wolterskluwer.cch.com.au
Australian Professional Bodies
Association of Superannuation Funds of Australia www.superannuation.asn.au
Ltd
CPA Australia www.cpaaustralia.com.au
Chartered Accountants Australia and New www.charteredaccountantsanz.com.au
Zealand
Law Council of Australia www.lawcouncil.asn.au
National Tax and Accountants Association www.ntaa.com.au
Taxation Institute of Australia www.taxinstitute.com.au
Australian Law Firms
Allens Arthur Robinson www.allens.com.au
Ashurst www.ashurst.com

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Tax websites
King & Wood Mallesons www.kwm.com
Herbert Smith Freehills www.herbertsmithfreehills.com
Australian Accounting and Tax Advisory Firms
Deloitte www.deloitte.com.au
Ernst and Young www.ey.com.au
Greenwoods & Herbert Smith Freehills www.greenwoods.com.au
KPMG www.kpmg.com.au
PricewaterhouseCoopers www.pwc.com.au
International Organisations
International Bureau of Fiscal Documentation www.ibfd.org
Organisation for Economic Cooperation and www.oecd.org
Development

[¶3.14] Electronic tax libraries

One of the most useful general research tools available is Wolters Kluwer’s CCH
IntelliConnect, which can be accessed online via the Wolters Kluwer website [¶3.13]. CCH
IntelliConnect provides electronic access to a number of products, including the Master Tax
Guide and its comprehensive set of loose-leaf tax services. These services provide access to
key source material (eg legislation, cases and rulings) and detailed commentary regarding
the law. CCH IntelliConnect also contains access to Tax Week, which is a widely-used weekly
newsletter that highlights recent tax developments and is essential for keeping up to date.
Various useful international products, such as the New Zealand, Singapore and Malaysian
Master Tax Guides, can also be accessed through CCH IntelliConnect. CCH IntelliConnect
allows rapid searches to be undertaken and is particularly user-friendly as references are
linked by hypertext. Another useful electronic service is Thomson Reuters’ Checkpoint,
which contains access to a broad array of similar kinds of tax and related publications.

4 ESSAY WRITING AND PRESENTATION

[¶4.1] Overview
One of the most common forms of assessment that a tax student will encounter is an
essay. Essays require students to undertake research and analysis of a particular problem
or topic. In preparing an essay you should concentrate on both content and presentation.
It is not only important that you answer the relevant question accurately, but also that the
answer is clearly argued and presented in an appropriate form. If your arguments are not
communicated in a logical and structured way, the success and results of fruitful research
may be substantially diminished.

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[¶4.2] Determining what is required

In writing any essay it is obviously important to determine exactly what is required by the
examiner. Unless the specific requirements of an essay are fulfilled, marks will be lost for 1
failing to address the relevant issues. After completing your initial draft of an assignment,
you should always double-check that you have answered the exact question posed and that
your analysis and arguments make sense.
The meanings of some of the more common terms used in essay questions and what
they require of a student are outlined below:
• Advise: Suggest an answer or set out an appropriate course of action in response to a
problem, and weigh up the advantages and disadvantages of alternative outcomes.
• Analyse: Evaluate a problem—this may involve some comparison between strengths
and weaknesses.
• Compare: Weigh up various matters and highlight similar or dissimilar characteristics.
• Contrast: Highlight differences in various matters.
• Criticise: Express your views and judgment about a particular issue and highlight
good and bad points.
• Describe: Provide an account of various matters.
• Elaborate: Further specify and particularise relevant matters.
• Evaluate: Critically examine competing matters such as strengths and weaknesses.
• Explain: State your understanding of a relevant matter by indicating what the issues
are and how they operate or interrelate.
• Illustrate: Provide an example or show how something operates.
• Interpret: Explain the meanings or consequences of particular issues.
• Justify: Support and substantiate a view taken.
• Outline: List relevant matters with a short explanation.
• Review: Provide an overview and critically analyse and evaluate.
• Summarise: Provide a short, condensed statement of main issues.
It is important to make sure that your essays comply with any specific guidelines
provided by your lecturers (such as word limits). Also, if you are required to focus on only
one issue (eg advising a particular party to a transaction)—only deal with that issue. Do not
discuss irrelevant issues as this will indicate you have missed the point of the assignment.

[¶4.3] Parts of an essay

There are typically three main parts of an essay:
• The introduction: This part introduces the topic to be covered and outlines the
purpose of the work as well as the issues that will be discussed. It serves as a road map
for the rest of the essay.
• The body: This is the major part of the essay that contains the key discussion in which
the essay question should be analysed and answered. It is in this part of the work that

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the outcomes of your research should be displayed and any major critical analysis
should occur.
• The conclusion: This part contains a summary of what has been covered in the main
body of the essay, pulls together your arguments and leaves the reader with your final
message and views.

[¶4.4] Planning and drafts

After you have done your background research, it is useful to design the structure of
your essay by preparing a plan with various headings and subheadings. The plan should
highlight the key issues you will deal with and the major points of law you will consider (eg
main sections and cases). The plan should also clearly set out the order in which you will
address the relevant issues. As a general rule, each point you make should build logically
on the previous points you have made.
Once the structure has been finalised, it is then time to commence the first draft.
This involves gathering together the research information obtained and writing out the
arguments to be presented in the essay under the respective headings and subheadings.
The quality of a first draft will depend on the essay plan and it is important that the draft
follows that plan to prevent omissions or duplication.
After the first draft has been completed you should:
• review the work in accordance with the plan and ensure that it meets the set
requirements
• check spelling, expression, punctuation and referencing, and
• see whether there are any areas that need further elaboration or clarification.
Once the above matters have been attended to, it is time to settle the final version of
the essay.

[¶4.5] Clear writing style

People have different writing styles. There is no magic formula for writing a good essay. You
should be encouraged to develop your own particular style rather than comply with any
prescriptive rules. Nevertheless, in writing an essay, you should bear in mind the following
points which will help to ensure a clear writing style:
• Essays should generally be broken up by key headings.
• Padding, repetition and colloquial expression should be avoided.
• Long sentences and paragraphs should also generally be avoided.
• Sentences should contain one idea rather than several ideas.
• Issues should be addressed in a logical sequential order.
• Consistent use of terminology (such as abbreviations) should be adopted throughout
the essay.
Ultimately, clear writing is all about good communication. You should ensure that
what you have written clearly conveys the ideas and arguments that you wish to present

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Another random document with
no related content on Scribd:
 “Oh, Tavia! you wrote him about Mr. Knapp!”
“Yes,” said Tavia.
“Oh, my dear! is that why he wrote you the other time? Of course!
And he says he can’t find him. Dimples Knapp he calls him. Oh, my
dear!”
“Well,” said Tavia, in the same gruff voice. “Read on.” She did not
turn from the window.
“Oh, Tavia!” Dorothy said in a moment or two. “Those men are out
there buying up wheat lands—Stiffbold and Lightly. Lance says he
has met them.”
“I am afraid your friend, ‘Garry Owen,’ will be beat,” said Tavia,
shrugging her shoulders. “Do you see what Lance says next?”
“He thinks he may get word of this Knapp he knows in a few days.
Thinks he may be working for a man named Robert Douglas. Oh,
Tavia! Of course he is! That is the name of his employer!”
But Tavia displayed very little interest. “I had forgotten,” she said.
“Bob Douglas! Of course you remember! And Lance says he’ll get
word to him and tip him off, as he calls it, about the land-sharks. Oh,
Tavia!”
Her friend still looked out of the window. Dorothy shook her by the
elbow, staring at the written lines of Lance Petterby’s letter.
“What does this mean?” she demanded. “‘Sue sends her best, and
so does Ma.’ Who is Sue?”
“Why, that is Mrs. Petterby, the younger,” drawled Tavia, flashing a
glance at Dorothy.
“Married?” gasped Dorothy.
“According to law,” responded Tavia, solemnly. “And worse. Read
on.”
Breathlessly, Dorothy Dale consumed the remainder of the letter.
Some of it she murmured aloud:
 “‘The kid is a wonder. You’d ought to see her. Two weeks old to-
day and I bet she could sit a bucking pony. You’re elected
godmother, Miss Tavia, because she is going to be called ‘Octavia
Susan Petterby,’ believe me!”
“Oh, Tavia!” finished Dorothy, crumpling the letter in her hand.
“And you never told us a word about it. That’s why you wanted to
buy a silver mug!”
“Yes,” Tavia admitted.
“And they have been married how long?”
“Almost a year. Soon after we came away from Hardin.”
“And you never said a word,” Dorothy said accusingly. “We all
supposed——”
“That I was flirting with poor old Lance. Yes,” said Tavia, her eyes
and voice both hard.
“And why shouldn’t we think so?” asked Dorothy, quietly. “You do
so many queer things. Or you used to.”
“I don’t now,” said her friend, bruskly.
“No. But how were we to know? How was Nat to know?” she
added.
Then Tavia turned on her with excitement. “You promised not to
tell!” she said. “Don’t you dare let Nat White know about this letter!”
 CHAPTER XX
A GIRL OF TO-DAY

“It was the prettiest wedding I ever saw,” Dorothy Dale declared,
as the party, bound for North Birchland again, climbed aboard the
midnight train at the station nearest Sunnyside Farm.
“And the bride was too sweet for anything,” added Jennie
Hapgood, who was returning to The Cedars as agreed, to remain
until after New Year’s.
“Jack looked quite as they always do,” said Ned in a hollow voice.
“As who always do?” demanded Tavia.
“The brooms.”
“‘Brooms’!” cried Dorothy. “Grooms, Ned?”
“He’s a ‘new broom’ all right,” chuckled Edward White. “Poor chap!
he doesn’t know what it means to love, honor, obey, and buy frocks
and hats for a girl of to-day.”
“Pah!” retorted his brother, “you’d like to be in his shoes,
Nedward.”
“Me? I—guess—not!” declared Edward. “I have my own shoes to
stand in, thank you,” and Ned looked at Jennie Hapgood with a
meaning air.
So the party came back to The Cedars in much the same state as
it had gone to the wedding. Ned and Jennie were so much taken up
with each other that they were frankly oblivious to the mutual attitude
of Nat and Tavia. Dorothy Dale was kept busy warding off
happenings that might attract the particular attention of Major Dale
and Aunt Winnie to the real situation between the two.
Besides, Dorothy had “troubles of her own,” as the saying goes.
She felt that she must decide, and neglect the decision no longer, a
very, very important matter that concerned herself more than it did
anybody else in the world—a matter that she was selfishly interested
in.
Ample time had passed now for Dorothy Dale to consider from all
standpoints this really wonderful thing that had come into her life and
had so changed her outlook. On the surface she might seem the
same Dorothy Dale to her friends and relatives; but secretly the
whole world was different to her since that shopping trip she and
Tavia had taken to New York wherein she and her chum had met
Garry Knapp.
A thousand times Dorothy had called up the details of every
incident of the adventure—this greatest of all adventures Dorothy
Dale had ever entered upon.
She felt that she should never meet again a man like Garry Knapp.
None of the boys she had known before had ever made much of an
impression on Dorothy Dale’s well-balanced mind. But from the
beginning she had looked upon the young Westerner with a new
vision. His reflection filled the mirror of her thought as splendidly as
at first. The dimple that showed faintly in one bronzed cheek, his
rather large but well-formed features, his mop of black hair, his broad
shoulders and well-set-up body—all these personal attributes
belonging to Garry Knapp were as clearly fixed in Dorothy’s mind
now as at first.
So, too, her memory of all that had happened was clear. Garry’s
proffered help in the department store when Tavia was in trouble first
aroused Dorothy to an appreciation of his unstudied kindness. It was
the most natural thing in the world for him to offer aid when he saw
anybody in trouble.
Dorothy blushed now whenever she thought of her doubts of Garry
Knapp when she had seen him so easily fall into conversation with
the department store salesgirl on the street. Why! that was exactly
what he would do—especially if the girl asked him for help. She still
blushed at the remembrance of the jealous feeling that had
prompted her avoidance of the young man until his action was
explained. Her pique had shortened her acquaintanceship with Garry
Knapp. She might have known him far better had it not been for that
incident of the shopgirl.
“And my own suspicion was the cause of it. I refused to meet
Garry Knapp as Tavia did. Why! she knows him better than I do,”
Dorothy Dale told herself.
It was after her discovery of why Tavia had been writing to Lance
Petterby and receiving answers from that “happy tho’ married
cowboy person,” to quote Tavia, that Dorothy so searched her own
heart regarding Garry Knapp.
“You are a dear, loyal friend, Tavia,” she told her chum. “But—but
why are you trying so to get in touch with Mr. Knapp?”
“Really want me to tell you?” demanded Tavia.
“Yes.”
“Truly-rooly—black-and-bluely?”
“Of course, dear.”
“Because I have been a regular ivory-kopf!” cried Tavia. “Forgive
my hybrid German. Oh, Dorothy! I didn’t want to tell you, for I hoped
Lance might quickly find your Garry Knapp.”
“My Garry Knapp,” said Dorothy, blushing.
“Yes, my dear. Don’t dodge the fact. We all seem to be suddenly
grown up. We are shucking our shells of maidenhood like crabs——”
“Tavia! Horrors! Don’t!” begged Dorothy.
“Don’t like my metaphor, dear?” chuckled Tavia. But she was grim
again in a moment, continuing: “No use dodging the fact, I repeat.
You were interested in that man from the beginning. Now, weren’t
you?”
“Ye—es, Tavia,” admitted her friend.
“And I should have seen that you were. I ought to have known,
when you were put out with him because of that shopgirl, that for that
very reason you were more interested in Garry Knapp than in any
other fellow who ever shined up to you——”
 “Tavia! How can you?”
“Huh! Just as e-asy,” responded her friend, with a wicked twinkle
in her eye and mimicking Garry Knapp’s manner of speaking. “Now,
listen!” she hurried on. “That night I took dinner with him alone—the
evening you had the—er—headache and went to bed. ’Member?”
“Oh, yes,” sighed Dorothy, nodding.
“He just pumped me about you,” said Tavia. “And I was just foolish
enough to tell him all about your money—how rich your folks were
and all that.”
“Oh!” and Dorothy flushed again.
“You don’t get it—not yet,” said Tavia, wagging her head.
“Afterwards I remembered how funny he looked when I had told him
that you were a regular ‘sure-enough’ heiress, and I remembered
some things he said, too.”
“What do you mean?” asked Dorothy, faintly.
“Why, I scared him away from you,” blurted out Tavia, almost in
tears when she thought of what she called her “ivory-headedness.” “I
know that he was just as deeply smitten with you, dear, as—as—
well, as ever a man could be! But he’s poor—and he’s game. I think
that is why he went off in such a hurry and without trying very hard to
see you again.”
“Oh, Tavia! Do you believe that is so?” and the joy in Dorothy’s
voice could not be mistaken.
“Well!” exclaimed Tavia, “isn’t that pretty bad? You act as though
you were pleased.”
Dorothy blushed again, but she was brave. She gazed straight into
Tavia’s eyes as she said:
“I am pleased, dear. I am pleased to learn that possibly it was not
his lack of interest in poor little me that sent him away from New York
so hastily—at least, without making a more desperate effort to see
me.”
 “Oh, Doro!” cried Tavia, suddenly putting both arms around her
friend. “Do you actually mean it?”
“Mean what?”
“That you l-l-like him so much?”
Dorothy laughed aloud, but nodded emphatically. “I l-l-like him just
as much as that,” she mocked. “And if it’s only my father’s money in
the way——”
“And your own. You really will be rich when you are twenty-one,”
Tavia reminded her. “I tell you, that young man was troubled a heap
when he learned from me that you were so well off. If you had been
a poor girl—if you had been me, for instance—he would never have
left New York City without knowing his fate. I could see it in his eyes.”
“Oh, Tavia!” gasped Dorothy, with clasped hands and shining
eyes.
“My dear,” said her friend, with serious mouth but dancing orbs. “I
never would have thought it possible—of you. ‘Love like a lightning
bolt’—just like that. And the cautious Dorothy!” Then she went on:
“But, Dorothy, how will you ever find him?”
“You have done your best, Tavia,” her friend said, nodding. “I
suppose I might have tried Lance Petterby, too. But now I shall put
Aunt Winnie’s lawyers to work out there. If possible, Mr. Knapp must
be found before those real estate sharks buy his land. But if the
transaction is completed, we shall have to reach him in some other
way.”
“Dorothy! You sound woefully strong-minded. Do you mean to go
right after the young man—just as though it were leap year?” and
Tavia giggled.
“I hope,” said Dorothy Dale, girl of to-day that she was, “I have too
much good sense to lose the chance of showing the man I love that
he can win me, because of any foolish or old-fashioned ideas of
conventionalities. If Garry Knapp thinks as much of me as I do of
him, his lack of an equal fortune sha’n’t stand in the way, either.”
 “Oh, Doro! it sounds awful—but bully!” Tavia declared, her eyes
round. “Do you mean it?”
“Yes,” said Dorothy, courageously.
“But suppose he is one of those stubborn beings you read about—
one of the men who will not marry a girl with money unless he has a
‘working capital’ himself?”
“That shall not stand in our way.”
“What do you mean?” gasped Tavia. “Not that you would give up
your money for him?”
“If I find I love him enough—yes,” said Dorothy, softly.
 CHAPTER XXI
THE BUD UNFOLDS

In a certain way it ages a girl to be left motherless as Dorothy Dale

had been. She had been obliged to “play mother” herself so early
that her maternal instincts were strongly and early developed.
Until the Dale family had come away from Dalton to live with Aunt
Winnie at The Cedars, Dorothy had exercised her motherly oversight
in the little family. Indeed, Roger scarcely knew any other mother
than Dorothy, and Joe had almost forgotten her who had passed
away soon after Roger was born.
As for the major, he had soon given all domestic matters over into
the small but capable hands of “the little captain” while they were still
struggling in poverty. After coming to The Cedars, Dorothy, of
course, had been relieved of the close oversight of domestic and
family matters that had previously been her portion. But its effect
upon her character was plain to all observing eyes. Nor had her so
early developed maternal characteristics failed to affect the other
members of the family.
Now that she was really grown up past the schoolgirl age and of a
serious and thoughtful demeanor, even Aunt Winnie looked upon her
as being much older than Tavia—and years older than the boys.
That Ned and Nat were both several years Dorothy’s senior made no
difference.
“Boys are to a degree irresponsible—and always are, no matter
how old they become,” said Aunt Winnie. “But Dorothy——”
Her emphasis was approved by the major. “The little captain is
some girl,” he said, chuckling. “Beg pardon! woman grown, eh,
Sister?”
Nor was his approval merely of Dorothy’s surface qualities. He
knew that his pretty daughter was a much deeper thinker than most
girls of her age, and he had seldom interfered in any way with
Dorothy’s personal decisions on any subject.
“Let her find out for herself. She won’t go far wrong,” had often
been his remark at first when his sister had worried over Dorothy in
her school days. And so the girl developed into something that not all
girls are—an original thinker.
Knowing her as the major did and trusting in her good sense so
fully, he was less startled, perhaps, than he would otherwise have
been when Dorothy took him into her confidence regarding Garry
Knapp. Tavia had refrained from joking about the Westerner from the
first. Little had been said before the family about their adventures in
New York. Therefore, the major was not prepared in the least for the
introduction of the subject.
Perhaps it would not have been introduced in quite the way it was
had it not grown out of another matter. It came the day after
Christmas—that day in which everybody is tired and rather
depressed because of the over-exertion of celebrating the feast of
good Kris Kringle. Dorothy was busy at the sewing basket beside her
father’s comfortable chair. She knew that Tavia was writing letters
and just at this moment Major Dale dropped his paper to peer out of
the window.
“There goes Nat—off for a tramp, I’ll be bound. And he’s alone,”
the major said.
“Yes,” agreed Dorothy without looking up.
“And Ned and that Jennie girl are in the library, and you’re here,”
pursued the major, with raised eyebrows. “Where is Tavia?”
She told him; but she refrained again from looking up, and he
finally bent forward in his chair and thrust a forefinger under her chin,
raising it and making her look at him.
“Say! what is the matter with Tavia and Nat?” he asked.
“Are you sure there is anything the matter, Major?” Dorothy
responded.
 “Can’t fool me. They’re at outs. And you, Captain? Is that what
makes you so grave, my dear?”
“No, Daddy,” she said, putting down her work and looking into his
rugged face this time of her own volition.
“Something personal, my dear?”
“Very personal, Daddy,” calling him by the intimate name the
children used. “I—I think I—I am in love.”
He neither made a joke of it nor appeared astonished. He just
eyed her quietly and nodded. The flush mounted into her face and
she glowed like a red rose. After all, it is not the easiest thing in the
world to turn the heart out for others to look at, even the dearest of
others.
“I think I am in love. And the young man is poor—and—and I am
afraid our money is going to stand between him and me.”
“My dear Dorothy,” said the major, “are you really in love with
somebody, or in love with love?”
“I know what you mean,” his daughter said, with a tremulous little
laugh and shaking her head. “Seeing so many about us falling into
the toils of Dan Cupid, you think I perhaps imagine I have fixed my
affections upon some particular object. Is that it, Major?”
He nodded, a quizzical little smile on his lips.
“No” she said. “It isn’t anywhere near as simple as that. I—I do
love him I believe. He is the only man I have ever really thought
twice about. He is the center of all my thoughts now, and has been
for a long time.”
“But—but who is he?” the major gasped.
“Garry Knapp.”
Her father repeated the name slowly and his expression of
countenance certainly displayed amazement. “Did I ever see the
young man?”
“No.”
 “Your aunt—one of your cousins’ friends?”
“Dear Daddy,” said Dorothy, frankly and smiling a little. “I have
done something not at all as you would expect cautious little me to
do. I have picked a man—and, oh, he is a man, Daddy!—right out of
the great mob of folks. Nobody introduced us. We just—well, met.”
“The young man has been spoken of by Tavia, I believe,” said
Major Dale, quite cheerfully. “I remember now. Mr. Knapp. You met
him at the hotel in New York?”
“Before we got to the hotel. In the train I noticed him—vaguely. On
the platform where we changed cars at that Manhattan Transfer
place, I saw him better. I—I never was so much interested in a man
before.”
Major Dale looked at her rather solemnly for a moment. “Are you
sure, my dear, it is anything more than fancy?”
“Quite sure.”
“And—and—he——”
The man’s voice actually trembled. Dorothy looked at him again,
dropped the sewing from her lap and suddenly flung her arms about
his neck.
“Oh, my dear!” she murmured, her face hidden. “I know he loves
me, too. I am sure of it! Let me tell you.”
Breathlessly, her voice quavering a little but full of an element of
happiness that fairly thrilled her listener, she related all the incidents
—even the petty details—of her acquaintance with Garford Knapp, of
Desert City. So clear was her picture of the young man that the
major saw him in his mind’s eye just as Garry appeared to Dorothy
Dale.
She went over every little thing that had happened in New York in
connection with the young Westerner. She told of her own mean
suspicions and how they had risen from a feeling of pique and
jealousy that never in her life had she experienced before.
 “That was a rather small way for me to show real feeling for a
person. But it caught me unprepared,” said Dorothy, with a full-
throated laugh although her eyes were full of tears. “I do not believe I
am naturally of a jealous disposition; and I should never let such a
feeling get the better of me again. It has cost me too much.”
She went on and told the major of the incidents that followed and
how Garry Knapp had gone away so hastily without her speaking to
him again.
But the major rather lost the thread of her story for a moment. He
was staring closely at her, shaking his shaggy head slowly.
“My dear! my dear!” he murmured, “you have grown up. The bud
has unfolded. Our demure little Dorothy is—and with shocking
abruptness—blown into full womanhood. My dear!” and he put his
arms about her again more tightly.
 CHAPTER XXII
DOROTHY DECIDES

Joe and Roger Dale did not feel that they were exactly neglected
during these winter holidays. It is true they found their cousins, the
“big fellows,” not so much fun as they were wont to be, and even
Dorothy failed them at times.
But because of these very facts the lads had more freedom of
action than ever before. They were learning to think for themselves,
especially Joe. Nor was it always mischief they thought of, though
frequently managing to get into trouble—for what live and healthy
boys of their age do not?
Many of their narrow escapes even Dorothy knew nothing about.
None of the family, for instance, knew about Joe and the lame
pigeon until the North Birchland Fire Department was on the grounds
with all their apparatus.
This moving incident (Tavia declared it should have been a movie
incident) happened between Christmas and the new year. Although
there had been a good fall of snow before Kris Kringle’s day, it had
all gone now and the roads were firmly frozen again, so the Fire
Department got to The Cedars in record time.
To begin with Joe and Roger were breeders of pigeons, as Ned
and Nat had been several years before. On pleasant days in the
winter they let their flock into the big flying cage, and occasionally
allowed the carriers to take a flight in the open.
On one of these occasions when the flock returned there was a
stray with them. Roger’s sharp eyes spied this bird which alighted on
the ridgepole of the stable.
“Oh, lookut! lookut!” exclaimed the youngest Dale. “What a pretty
one, Joe!”
 “We’ll coax it down. It’s a stray,” his brother said eagerly, “and all
strays are fair game.”
“But it’s lame, Joe,” Roger declared. “See! it can scarcely hop. And
it acts as if all tired out.”
“It’s a carrier, all right,” Joe said. “I bet it’s come a long way.”
The bird, however, would not be coaxed to the ground or into the
big cage. It really did appear exhausted.
“I bet if I could get up there on the stable roof, I could pick it right
up in my hand,” cried Joe. “I’m—I’m a-going—to try it!”
“Oh!” murmured Roger, both his eyes and mouth very round.
Joe was no “blowhard,” as the boys say. When he said he’d do a
thing he did his best to accomplish it. He threw off his thick jacket
that would have hampered him, and kicked aside his overshoes that
made his feet clumsy, and started to go aloft in the stable.
“You go outside and watch, Roger,” he commanded. “There’s no
skylight in this old barn roof—only the cupola, and I can’t get out
through that.”
“How are you going to do it then?” gasped Roger.
“You’ll see,” his brother said with assurance, and began to climb
the hay ladder into the top loft of the building.
Roger ran out just in time to see Joe open the small door up in the
peak of the stable roof. There were water-troughs all around the roof,
for the cattle were supplied with drinking water from cisterns built
under the ground.
A leader ran down each corner of the stable, and one of these was
within reach of Joe Dale’s hands when he swung himself out upon
the door he had opened.
Nobody, except the boys, were about the stable, and this end of
the building could not be seen from the house. Joe had once before
performed a similar trick. He had swung from the door to the leader-
pipe and swarmed down to the ground.
 “Look out you don’t tumble, Joe,” advised the eager Roger. But he
had no idea that Joe would do so. The elder brother was a hero in
the sight of the younger lad.
Joe’s skill and strength did not fail him now. He caught the leader,
then the water-trough itself, and so scrambled upon the roof. But at
his last kick some fastening holding the leader-pipe gave way and
the top of it swung out from the corner of the stable.
“Oh, cricky!” yelled Roger. “Lucky you got up there, Joe. That
pipe’s busted. How’ll you get down?”
“Never mind that,” grunted Joe, somewhat breathless, scrambling
up the roof to the ridgepole. “We’ll see about that later.”
The boy reached the ridge and straddled it. There he got his
breath and then hitched along toward the cooing pigeon. It was not
frightened by him, but it certainly was lame and exhausted. Joe
picked it up in his hand and snuggled it into the breast of his sweater.
“But how are you ever going to get down, Joe Dale?” shrilled
Roger, from the ground.
The question was a poser, as Joe very soon found out. That
particular leader had been the only one on the stable that he could
reach with any measure of safety; and now it hung out a couple of
feet from the side of the building and Joe would not have dared trust
his weight upon it, even could he have reached it.
“What are you going to do?” again wailed the smaller lad.
“Aw, cheese it, Roger! don’t be bawling,” advised Joe from the
roof. “Go and get a ladder.”
“There isn’t any long enough to reach up there—you know that,”
said Roger.
Neither he nor Joe observed the fact that, even had there been a
ladder, the smaller boy could not have raised it into place so that Joe
could have descended upon it.
None of the men working on the place was at hand. Ned and Nat
were off on some errand in their car. Secretly, Roger was panic
stricken and might have run for Dorothy, for she was still his refuge
in all troubles.
But Joe was older—and thought himself wiser. “We’ve just got to
find a ladder—you’ve got to find it, Roger. I can’t sit up here a-
straddle of this old roof all day. It’s co-o-old!”
Roger started off blindly. He could not remember whether any of
the neighbors possessed long ladders or not. But as he came down
to the street corner of the White property he saw a red box affixed to
a telegraph pole on the edge of the sidewalk.
“Oh, bully!” gasped Roger, and immediately scrambled over the
fence.
He knew what that red box was for. It had been explained to him,
and he had longed for a good reason for experimenting with it. You
broke the little square of glass and pulled down the hook inside—-
That is how Ned and Nat, whizzing homeward in their car, came to
join the procession of the Fire Department racing out of town toward
The Cedars.
“Where’s the fire, Cal?” yelled Nat, seeing a man he knew riding
on the ladder truck.
“Right near your house, Mr. White. At any rate, that was the
number pulled—that box by the corner of your mother’s place.”
“Did you hear that, Ned?” shouted his brother, and Ned, who was
at the wheel, “let her out,” breaking every speed law of the country to
flinders.
The Fire Chief in his red racing car was only a few rods ahead of
the Whites, therefore, when Ned whirled the automobile into the
driveway. They saw a small boy, greatly excited, dancing up and
down on the gravel beside the chief’s car.
“Yep—he’s up on the stable roof, I tell you. We’ve got to use your
extension ladders to get him down,” Roger was saying eagerly. “I
didn’t mean for all of the things to come—the engine, and hose cart,
and all. Just the ladders we wanted,” and Roger seemed amazed
that his pulling the hook of the fire-alarm box had not explained all
this at fire headquarters down town.
There was some excitement, as may well be believed in and about
The Cedars. The Fire Chief was at first enraged; then he, as well as
his men, laughed. They got Joe, still clinging to the stray pigeon,
down from the roof, and then the firemen drilled back to town,
reporting a “false alarm.”
Major Dale, however, sent in a check to the Firemen’s Benefit
Fund, and Joe and Roger were sent to bed at noon and were obliged
to remain there until the next morning—a punishment that was likely
long to be engraved upon their minds.
The incident, however, had broken in upon a very serious
conference between Dorothy Dale and her father. And nowadays
their conferences were very likely to be for the discussion of but one
subject:
Garry Knapp and his affairs.
Aunt Winnie, too, had been taken into Dorothy Dale’s confidence.
“I want you both,” the girl said, bravely, “to meet Garry Knapp and
decide for yourselves if he is not all I say he is. And to do that we
must get him to come here.”
“How will you accomplish it, Dorothy?” asked her aunt, still more
than a little confused because of this entirely new departure upon the
part of her heretofore demure niece.
Dorothy explained. Another—a third—letter had come from Lance
Petterby. He had identified Garry Knapp as the Dimples Knapp he
had previously known upon the range. Knapp was about to sell a
rundown ranch north of Desert City and adjoining the rough end of
the great Hardin Estate, that now belonged to Major Dale, to some
speculators in wheat lands. The speculators, Lance said, were “sure
enough sharks.”
“First of all have our lawyers out there make Mr. Knapp a much
better offer for his land—quick, before Stiffbold and Lightly close with
him,” Dorothy suggested. “Oh! I’ve thought it all out. Those land
speculators will allow that option they took on Garry’s ranch to lapse.
What is a hundred dollars to them? Then they will play a waiting
game until they make him come to new terms—a much lower price
even than they offered him in New York. He must not sell his land to
them, and for a song.”
“And then?” asked the major, his eyes bright with pride in his
daughter’s forcefulness of character, as well as with amusement.
“Have our lawyers bind the bargain with Mr. Knapp and ask him to
come East to close the transaction with their principal. That’s you,
Major. Meanwhile, have the lawyers send an expert to Mr. Knapp’s
ranch to see if it is really promising wheat land if properly
developed.”
“And then?” repeated her father.
“If it is,” said Dorothy, laughing blithely, “when Garry shows up and
you and Aunt Winnie approve of him, as I know you both will, offer to
advance the money necessary to develop the wheat ranch instead of
buying the land.
“That,” Dorothy Dale said earnestly, “will give him the start in
business life he needs. I know he has it in him to make good. He can
expect no fortune from his uncle in Alaska, who is angry with him; he
will never hear to using any of my money to help bring success; but
in this way he will have his chance. I believe he will be independent
in a few years.”
“And, meanwhile, what of you?” cried her aunt.
“I shall be waiting for him,” replied Dorothy with a smile that Tavia,
had she seen it, would have pronounced “seraphic.”
“Major! did you ever hear of such talk from a girl?” gasped Aunt
Winnie.
“No,” said her brother, with immense satisfaction, and thumping
approval on the floor with his cane. “Because there never was just
such a girl since the world began as my little captain.
“I want to see this wonderful Garry Knapp—don’t you, Sister? I’m
sure he must be a perfectly wonderful young man to so stir our
Dorothy.”
 “No,” Dorothy said slowly shaking her head. “I know he is only
wonderful in my eyes. But I am quite sure you and Aunt Winnie will
commend my choice when you have met him—if we can only get
him here!”