Background facts:
Patrick is a builder who is registered for GST. He recently built two new residential houses on a residential block of land. Patrick used a number of contractors to help him with the building works and they charged him GST on their invoices. The properties were completed eleven months after he purchased the land.
Shortly after the building works were completed, Patrick sold one property to Sonia and kept the other as a residential rental property of his own. Sonia is planning on living in the property and will be Patrick’s neighbor.
Required:
Prepare a professional letter of advice advising Patrick of the GST aspects during the building process, upon disposal to Sonia, and once he moved into the second property.
帕特里克是一名注册了消费税的建筑商。他最近在一块住宅区的土地上建造了两栋新的住宅。帕特里克使用了一些承包商来帮助他进行建筑工程，他们在发票上向他收取了消费税。这些房产在他购买土地11个月后完工。
建筑工程完成后不久，Patrick将其中一套房产卖给了Sonia，并将另一套房产作为自己的住宅出租。索尼娅打算住在该房产里，并将成为帕特里克的邻居。
准备一封专业的建议信，在建筑过程中，在出售给Sonia时，以及在他搬进第二处房产后，向Patrick提供有关GST方面的建议。
TIPS for Assignments:
This assignment should be written as a professional letter, therefore it should:
- be dated,
- have full address details,
- be marked as private and confidential,
- have a disclaimer,
- be signed off by a partner with contact details, and
- have an executive summary at the start.
This form of question requires students to present arguments on the application of the law to a given practical problem. In addressing a question which requires the application of the law, it is suggested that you adopt the following approach:
I: ISSUES – Identify the essential issues in the question
R: RULE – Identify the relevant law, i.e. relevant legislative provisions and cases A: APPLY – Apply the law to the problem
C: CONCLUSION – form a reasoned conclusion on the application of the law
这份作业应该写成一封专业信函，因此它应该。
- 要有日期。
- 有完整的地址信息。
- 标记为私人和机密。
- 有一个免责声明。
- 由合伙人签字，并提供详细的联系方式，以及
- 在开始时有一个执行摘要。
这种形式的问题要求学生就法律对特定实际问题的应用提出论据。在处理需要应用法律的问题时，建议你采用以下方法。
I: 问题 – 确定问题中的基本问题
R：规则–确定相关的法律，即相关的立法规定和案例 A：应用–将法律应用到问题上
C：结论–对法律的应用形成一个合理的结论
Issues:
To highlight that you are aware of the key issues in a question, you should raise these at the beginning of the answer. Stating the relevant issues clearly and simply at the outset will indicate to the marker that you have a good understanding of the matters at hand. It is important to approach a problem with an open mind and not simply jump into what may appear to be the main issue while ignoring other relevant issues.
为了强调你知道问题中的关键问题，你应该在答案的开头提出这些问题。在一开始就清楚而简单地说明相关问题，将向评卷人表明你对手头的问题有很好的理解。
重要的是，要以开放的心态对待问题，而不是简单地跳到可能看起来是主要问题的地方，而忽略其他相关问题。
Relevant law：
Once the essential issues have been identified, it is then necessary to identify the legislation and cases that are relevant to solving the problem. Always remember to cite any legislative provisions and cases that support your arguments. However, be sure to provide a balanced view, and do not forget to also mention any materials that do not support your arguments (with appropriate explanations).
You will need to express, in clear and concise terms, the effect of various provisions and principles arising from the legislation and cases studied. In general, it will not be necessary
一旦确定了基本问题，就有必要确定与解决问题相关的立法和案例。一定要记得引用任何支持你论点的立法规定和案例。但是，一定要提供一个平衡的观点，不要忘记也要提到任何不支持你的论点的材料（并作出适当的解释）。你需要以清晰和简洁的语言表达从所研究的立法和案例中产生的各种规定和原则的效果。
