Attachment report Essay

Tetu Aberdare Water and Sewerage Company was established in year 2006 under CAP 4&6 of the Company’s act of Kenya to provide services to Tetu District residents through provision of water and sanitation services. The company offers its customers clean and rate water through pipes right form the intakes in the forest to the customer’s individual homes and businesses. The company is regulated by the water act 2002 which stipulates how each institution in the water sector operates. The company obtains raw water from the source and treats the water at the treatment works. The water is then purified and chlorinated before distribution to the customers through the piped infrastructure laid out in the whole service provision Agreement (SPA) area. To operationalize its mandate TEAWASCO has set up a strong organizational structure with a board of directors and management staff. The company has put in place governance instrument including the signing of a code of conduct for the Company of directors and performance contract of management staff, TWSB and DWO. The strengthening of governance instruments will continue with the development of company has improved sewerage services which will support industries and a growing urban population in order to contribute towards achievement of Kenya vision 2030 and National and international goals Vision To be the most efficient and effective water services provider in rural Kenya Mission To ensure provision of affordable, reliable and sustainable water and sanitation services by operation and maintaining water and sanitation facilities. In order to continue provision of clean, safe and sustainable water the company has developed the following Principles. Develop Water sources in areas where water quality in guaranteed and there are possibilities of gravitating it to all areas. a)Exploiting the available water resources potentials giving equal emphasis to surface and ground water. b)Emphasis on development of the available water resources potential for meeting the domestic water need without pegging it on specific projects. c)Concept of development of bulk water supply systems. d)Giving domestic water preferential treatment over other uses at the point of abstraction. e)Providing access to safe and potable water to all by the year 2015. CORE VALUES a)Competence Human resource competence will be enhanced through structured programs of human resource development. Compensation policies will reward superior performance b)Teamwork The board will work to build an organization that recognizes the value of teamwork c)Networking The board will network and collaborate with other stakeholders in achieving its strategic objectives d)Innovationess The search, acquisition and use of knowledge to improve the qualify of life will be encouraged and supported within and among the stakeholders e)Integrity The board will operate in an open, sincere and frank manner in all its undertaking f)Quality Customer Service Customer service excellence will guide all interactions among staff and with stakeholders. DETAILS OF PLACEMENT DEPARTMENT During my attachment period I was attached in procurement department. The department is under commercial department but it is headed by procurement manager called Mr. Mwaniki, under him there is one procurement assistance who is also the storemans. I was treated well by all staff in procurement assistance. Mr. Kagiri trained me how to procure goods and services in public institutions according to PPA 2005. Moreover we could work with him to issue, receive and inspection of goods. In this department I was able to team how to write an LPO, LSO Writing quotations, selling tenders, opening tenders, evaluation and selection of most responsive bidder according to technical and financial evaluation, writing of fuel orders and reconciling of bin cards. I was able to interact with several suppliers and also for ISO satisfaction of the board. In conclusion I was able to procure goods and  services in right time, right price, right quantity, and right quality and from the right source. SECTION 2 ATTACHEMENT EXPERIENCE 2.1 GENERAL ACTIVITIES UNDERTAKEN It involved the procurement and general purchasing of products for effective service delivery to ensure customer satisfaction. The attachment period spanned from 28th March to 31st May 2013. This include:- Procurement This helped me know the procedures of requisition for the materials that are needed in the stores at a particular time. Inventory Control This assisted me in knowing that materials are in the store, what to be purchase or ordered and what not to be ordered. Record Management This helps in safety of documents; where there is ease to locate in case they are needed for future experience. Suppliers Management This guides the suppliers on what needed, where to deliver and of what quality and quantity. Warehouse Management This helped me know how to arrange the stores, identity the items and park the materials according to their similarities Management Of Stores/Procurement Staff This helps to reduce the chances of damages or theft especially during offloading and when loading the materials. Writing Procurement Documents This enabled me to be able to write quotations, LPO, LSO, S11, S13 and requisition form. 2.2 SPECIFIC ACTIVITIES UNDERTAKE The specific activities that I undertook included:- Procuring Of Various Types Of Material Required In The Company Operations. This included sorting of files in the registry according to activity, updating of circulation book files, filling of loose letters in respective files, locating of missing files in various officers arranging the found files back in chronologic order, sorting and arranging personnel files in relation to departments and replacing worn out old files and new ones, ensuring proper documentation and approvals, obtained for all organization  invoices. Imputing approved invoices accurately into the according to terms and cash availability, maintaining and updating annually standing list of registered renderers required by the procuring entity and liase with its authority in respect of the authority’s register of suppliers and procuring agent. Participation In Procurement Planning Committee Meetings This entailed writing of minutes for various meetings, noting any evaluation made during the meeting, invitation advisors or members of the procurement unit to explain submissions or provide technical advice where required. It also involved reading of previous meetings minutes, deliberation and ascertaining the members present and those absent with and without apologies. Not forgetting noting any evaluation made during the meeting, attending meeting of evaluation and selection of the bidder. Making Reports On Various Procurement Activities This had been daily duty that involved liaising with department heads to supply required departmental reports for filing and hence consolidation communicating across the different departments remained a major activity informing them of meetings, results their performances and trends as per the rapid results organization policy. Undertaking General Procurement Clerical Works i.e. Maintaining Of Records This entailed ensuring that all liabilities have been recorded. Maintaining an approved up-to date vendor/supplier database on the accounts payable system. Billing approved group and transient accounts with the appropriate supporting documentation. Preparing, publishing and distributing procurement and disposal opportunities including invitation to tender pre-qualification document and institutions for expression of interest coordinate the receiving and opening of tender documents. Maintaining and safe guarding procurement and disposal documents and record accordance with regulations. Managing The Inventory In The Organization – involved an assessment of the stock issue like conformance with the set timelines of completing of order targets, designing of appropriate forms for the supplies in the relation to the department as well as redirecting the departmental heads on how to fill these form. Further it included balancing of stock ledgers at the close of  the day of all categories of products using the receipts and invoices for day’s ascertainment. 2.3 AN ANALYSIS OF LEARNT KNOWLEDGE AND APPLIED SKILLS Learnt Knowledge I)During my attachment period I was able to acquire knowledge in:- I learnt how to communicate between the organization and the internal and external customer. I guided the direction of the organization by parting ways or charting the way forward. At TEAWASCO there was analysis of trends and patterns in the organization as well as the stakeholder procedure of receiving and inspecting materials delivered: I was involved in inspection of materials delivered to the company by other sources and had to make record s of the delivered materials. II)Procedure of inventory control at the store. I was trained on manners of stock taking and record keeping during my attachment duration. III)Issue of materials to departments within the company and various schemes whenever any department requires any material from stores I was to issue and deduct the amount from the bincard. IV)Proper filling of documents V)It was my daily duty to file and document to their specific files and those that needed to be updated in the system (computer) I also did as required. Applied Skills During my attachment period I was able to apply skills in:- Computer Skills And Operations: – These were applied during feeding of information to the system, sending of E-Mails, scanning of documents e.t.c Technical Skills: – the skills that I learnt at class enabled me to handle the tasks that are required at the office like accounting as I was required to write the invoices. Picking up of the office telephone, the skill I learnt in office management. Interpersonal Skills: – At TEAWASCO I was able to interact with various people like the clerks, the contractors and supplies, together with the internal and external customers. Conceptual Skills: – At TEAWASCO, I was able to interact with various people like the clerks, the contractors and suppliers, together with the internal and external customers Conceptual Skills: – At TEAWASCO I was able to plan award of the daily delivery report and also plan how the deliveries are to reach the various customers. Inventory Control: This is the activity of knowing  what materials are in the store, what to be ordered and not to be ordered. Stock Issues: – This was mainly to issue ordered materials to various departments in the organization. Counter Checking Of Materials Delivered: – this is done by comparing materials delivered as to the order document and its specification. 2.4 A PROFILE OF SKILLS AND COMPETENCIES GAINDED AND ACQUIRED During my attachment period I gained and acquired:- A profile of skills Communication Skills The procurement department was interactive with other departments like the finance department which its main work is mostly paying suppliers, receiving payments from distributors and paying the employees of the company and the human resource department which is involved with hiring new employees Interpersonal Skills There was an interaction among the employees. The supplies clerks used to receive the invoices from the finance office under the strict supervision of the commercial manager Record Keeping: This aided me to gain the knowledge in filling documents and feeding data into the store card (bin card) Stock Taking: This helped me know what to order for more materials, what brand to add and what not to be purchased A PROFILE COMPETENCY Public Relations: This helped me improve my communication skills toward internal customers, fellow workmates and even my superiors Use Of Accounting Packages: Used excel to enter data on the deliveries preparing the report and trends analysis. Handling Customers Complaints This gave me confidence to take a customers problem or complaint and handle it with the professional required for that. 2.5 OBSERVATION AND CRITIQUE 2:5:1 Observations During my attachment period, I was able to make the following observations analysis book requires a lot of accuracy as the right kind of figures has to  be jotted down as each invoice has a unique number from each other. The supplies clerk had a lot of work to be done as there was regular tendering and many others to be addressed. I observed that the company has a high profile management comprising of General Manager strong and competent, the staff too are also hard working thus meets the organizations goals. Highly Qualified And Skilled Personnel This is an added advantage for the organization to have acquired as they will work best to meet the organizations objectives. Commendable Strategy Of Purchase And Marketing With this the organization is able to source for any products it requires and negotiate for favorable supplier’s relationship. Technology The level of technology used in the organization makes everything effective and efficient, despite lack of many machines will harness the operations of the company Modern Machinery This helps the company to make maximum production, within the actual time allocated for that and use at least energy. More needs to be purchased like computer. Communication It is clear that communication is easy form one office to the other through the well networked phone communication installed and use of mobile phones Criteria Of Employment Through there are advertisement of various job in the organization, the employment schedule is never conducted well. Teamwork. This is that the staff of TEAWASCO are highly co-operated and united so that they achieve their company objectives. 2:5:2 CRITIQUE Lengthy Procurement Process The Company is challenged by bureaucratic procedures particularly in payment of suppliers. Promotions It is expected in any organization that due to the work well done by an employee, that at point in time there should be upward mobility to a higher position and injection of the right kind of people but it is not the case for the company. In adequate storage space: the company is challenged by high purchased made with no adequate storage spaces for the already purchased materials. Motivation and morale: it is expected that the  employees should be treated equally but not the case for TEAWASCO because they favors employees differently according to their departments. 2.6 STRATEGY FOR UTILIZATION OF CONTRACT ESTABLISHED During Attachment During my attachment period I established such a great number of contracts and also made friends and good relationship with the staff and management of TEAWASCO I gained a myriad of contacts with various people through interacting with clients in procurement which will held me to advance more knowledge in future projects. This will help me also to access employment opportunities in future as well as networking. TEAWASCO has presented itself as a good caring partner in provision of water and various projects to a lot of people in a wide area. Reference: This helps me to use the contact for references in future i.e. by including it in my curriculum vitae. Job Seeking. This assists me when there are job advert vacancies at the company I can easily communicate so that they may hire me as I was trained and had experiences at their organization Marketing: This is because I can give the TEAWASCO contracts to some other students who want to be trained to acquire the experience I have. Research Finding: This helps me when doing my research assignment by giving the research questionnaire to the staff at TEAWASCO so they can help me in finding of the unknown knowledge. SECTION 3 3.1 SUMMARY, CONCLUSIONS AND RECOMMENDATIONS During my attachment period I was able to come up with the following summary. I was glad that I was attached at TEAWASCO especially at the procurement Department. I was able to influence the stakeholder’s attitude so that they can attain their membership at the organization. I was able to apply the purchasing core values like advocacy, honesty, expertise, independence, loyalty and fairness. I was able to practice procurement and purchasing professionalism like trust, ethical guardian. The core values enabled me to carry out my daily activities at the TEAWASCO. I was able to analyze the current treads in the environment together with the patterns of the organization as well as the stakeholders. The experience I got has made me to be a better purchasing prationeer as well as increasing my expertise in handling the clients i.e. the suppliers. My communication skills were also  put into task as there was a lot of interaction among the various employees of the company I had a ple asant and wonderful moment at the company and it really enabled me to be a professional in my line of learning 3.2 CONCLUSION I was very grateful to have been at TEAWASCO. The experience that I gained at TEAWASCO in Nyeri will enable me to tackle the various changes that are encountered in a day office environment especially in a purchasing and supplies Department The Communication skills will enable me to be able to communicate from the top managers to the first line managers and the subordinates. The skills are very vital in an organization as communication is a key element of any organization. The interpersonal skills enabled me to interact with the various employees of the Company. I learnt the basic skill of the office of saying hello and got to interact with the other departments like the commercial, finance, human resource department and revenue department. I got the basic skill of any organization that is teamwork. Some of the conceptual skills that I learnt enabled me to utilize the organizational values, goals, mission, vision and the general objective. I had t work hard to reach the organizations objective. The experience will enable me to competitive in a challenging world. I was able to integrate what I learnt in class. RECOMMENDATION Procurement and purchasing are challenging tasks and also very demanding ones. Entry organization should be in a position to have purchasing department integrated with the other department for effective service delivery. Recommend that the company should employ personnel who are professionals to deal with purchasing work because it is demanding and requires specialized knowledge. Recommend the work done so that the internal and external customer’s complaints are taken care of and also there is mutual understanding between the organization and the various publics Also recommend the long lasting relationship between the organization and the society as that the organization should involves itself in corporate social responsibility activities like employee welfare and wellness programmers e.g. health and safety, healthy like operation smile medical camps,  education and entrepreneurship like student attachment program, environmental like tree planting, town beautification. These activities are highly appreciated by the members of the society. Recommend that the core values of procurement should be adhered to so that professionalism can be maintained. Recommend improvement of managerial practices, professionalism and working relations and partnership with current society, continually improve on work quality, observation of professional and technical standards and regular reviews. Recommend the organization for the establish of an effective and efficient financial and operational framework for improved accountability and transparency. As most people are willing to associate and work with accountable and transparent organizations. Recommend my school for the opportunity granted to have the experience in the organization like this. Students should be keen during the attachment to gain more knowledge during attachment.

Me seek death

Triangle Skills to Solve Problems For each word problem below, you must draw a picture and show your work towards a solution. Solutions are given for each problem. Since these are real-life type problems, answers should be decimal approximations as opposed to being in simplest radical form. You are allowed to use anything you know about triangle similarity, right triangles and right triangle trigonometry. This assignment is a learning target and is required to pass this semester.P = Do these problems if you want a Proficient score for this learning target HP = Do Hess problems if you want a Highly Proficient score for this learning target A = All students are required to do these problems P 1) A soccer ball Is placed 10 feet away from the goal, which Is 8 feet high. You kick the ball and it hits the crossbar along the top of the goal. What is the angle of elevation of your kick? (38. 70) P 2) If a person 5 Ft 10 inches tall casts a 7 Ft. 4 inch shadow, how tall is a person who casts a shadow 6 Ft. 8 inches long? Put answer in feet and 4 inches) P 3) Michelle delivers books to school libraries. Her truck has a slide out ramp for unloading the books. The top of the ramp Is 3 feet above the ground. The ramp itself Is 5. 2 feet long. What is the horizontal distance the ramp reaches? Also, what Is the angle of elevation of the ramp? (4. 25 Ft. ; 35. 20) A 4) An airplane is at an elevation of 35,000 Ft. When it begins its approach to an airport. Its angle of descent is 60. What is the horizontal distance between the plane and the airport? Also, what is the approximate air distance from the plane to the airport? 63 miles; 63. 4 miles) P 5) Pete has a 15-foot ladder. The safety instructions recommend he should have he base of the ladder 6 feet from the base of the wall he will lean the ladder against. How high will the ladder reach on the wall? (13. 75 feet) A 6) A lighthouse keeper observes that there Is a 30 angle of depression between the horizontal and the line of sight to a ship. If the keeper Is 19 meters above the water, how far Is the ship from shore? (362. 5 meters) opposite bank. (90 meters) HP 8) Mart is standing 4 Ft. Behind a fence 6 Ft. 6 inches tall.When she looks over the fence, she can Just see the top edge off building. She knows that the building is 32 Ft. Inches behind the fence. Her eyes are 5 Ft. From the ground. How tall is the building? Give your answer to the nearest half-foot. (See diagram below) (18. 7 feet) A 9) A 25-foot ladder is placed against a building. The bottom of the ladder is 7 feet from the building. If the top of the ladder slips down 4 feet, how many feet will the bottom slide out? (slipped 8 feet) A 10) Driving through the mountains, Dale has to go up and over a high mountain pass.The road has a constant incline for 7 miles to the top of the pass. Dale notices from a road sign that in the first mile he climbs 840 feet. What is the height of the mountain pass? (5280 feet = 1 mile). Also, how steep is the i ncline in degrees? (Answer in feet) (6510 Ft. ; 9. 20) HP 11) You want to hang banner that is 29 Ft. Tall. You are thinking of hanging it outside from the third floor of your school, but need to measure to see if it will fit there. The trouble with measuring the direct distance is that there is a large 6 Ft. Tall bush in the way at the base of the school building.You throw a 38 Ft. Long rope out the window to a friend on the ground. She walks away from the building until the pop is taught. Upon measuring, she finds the angle of elevation of the rope to be 700. Will the banner fit on the wall and be completely above the bush? How much space will there be between the top of the bush and the bottom of the banner? (Banner will fit with . 7 off foot to spare) HP 12) Chris is mailing his friend a poster that has been rolled up in a long tube. He has a box that measures 20 inches by 8 inches by 4 inches. What is the maximum length the rolled poster can be? Where you label the dimensions on your drawing on the box won't affect your answer) (21. 7 inches) HP 13) Elena is standing on a plateau that is 800 Ft. Above a basin where she can see two hikers. The angle of depression from her line of sight to the first hiker is 250 and to the second hiker is 150. How far apart are the two hikers? (1270 feet) HP 14) The front and back walls of an A-frame cabin are isosceles triangles, each with a base 10 m and sides of 13 m. The entire front wall is made of glass that cost $120/mm. What did the glass for the front wall cost? $7200) angle of elevation of the sun was 550, the length of the shadow cast by this flagpole as 210 Ft. Find the height of the flagpole to the nearest foot. Also, what was the length of the shadow when the angle of elevation of the sun was 340? (300 feet; 444. 8 feet) A 16) International rules of basketball state the rim should be 3. 05 meters above the ground. If your line of sight to the rim is 340 and you are 1. 7 meters tall, what is the horizontal dista nce from you to the rim? (2 meters) P 17) Eagleburger is 17 miles south of Linebacker, and Linebacker is 5 miles west of Pueblo.Carson lives nine miles north of Linebacker. How many miles will Carson eave to drive altogether from his home to Eagleburger if he stops in Pueblo on the way? (Make sure he goes the shortest distances possible) (28 miles) P 18) A student looks out of a second-story school window and sees the top of the school flagpole at an angle of elevation of 220. The student is 18 Ft. Above the ground and 50 Ft. From the flagpole. Find the height of the flagpole. (38. 2 Ft. ) HP 19) You need to add 5 supports under the ramp, in addition to the 3. 6 meter one so that they are all equally spaced. You should have six supports in all.How long should each support be? Also, what is the angle of descent of the ramp? (220) A 20) A 17-foot wire connects the top of a 28-foot pole to the top of a pole. What is the shortest length of wire that you could use to attach the top of th e short pole to the bottom of the tall pole? (25 feet) A 21) Juanita, who is 1. 82 meters tall, wants to find the height off tree in her backyard. From the tree's base, she walks 12. 20 meters along the tree's shadow to a position where the end of her shadow exactly overlaps the end of the tree's shadow. She is now 6. 1 meters from the end of the shadows.How tall is the tree? 5. 46 meters) HP 22) A giant California redwood tree 36 meters tall cracked in a violent storm and fell as if hinged. The tip of the tree hit the ground 24 meters from the base. Researchers wished to investigate the crack. How many meters up from the base of the tree would they have to climb? (10 feet) HP 23) George is looking out from a window 30 feet above the street. The angle of elevation is 500 to the top off building across the street. The angle of depression to the base of the same building is 200. Find the height of the building across the street. (128. 2 Ft)

Accounting Essay Example | Topics and Well Written Essays - 1250 words - 5

Accounting - Essay Example taining â€Å"MCS† sends out the message that the new owners intend to continue and build on the already existing good services and reliability that 40% of its domestic market have come to appreciate over the years. Furthermore, changing the name has its own costs, for example, the stationery (invoices, receipts, letterheads), and signage have to be altered to reflect the new name change. The other embedded costs are that the new company now has to build a new brand for itself, granted its not from scratch, however both these costs are higher than the benefits of keeping the original name. On the other hand, of course, changing the name will alert customers and suppliers that there has been a change of guard and including you name (Pinessi) well known in the mining industry will have its own benefits. However, these benefits might still be realised if the business keeps it original name and the industry alerted to the fact that you are now a partner in the business, via press release or other public relations technique. MCS Mining Supplies is a leader in the mining supplies industry. We manufacture drill products that suit a range of customers, from those requiring high volume to those needing unique, custom drill aparatus. MCS is comprised of a highly skilled staff complement that designs customised drill bits to order, ahead of deadline. We currently have manufacturing plants located at two sites in Western Australia, Perth and Kalgoorlie, and in Mount Macarthur in Queensland. We supply 40% of the domestic market and have extended into the rapidly expanding East Asian market, taking with us a brand recognized for quality, capacity and reliability. We ain to expand our construction industry market share in both the domestic and East Asian markets. Our Korean arm is particularly well-positioned to serve the ever expanding China construction industry market, which in the largest domestic market in the world. We are also diversifying our product line and

Assignment Essay Example | Topics and Well Written Essays - 750 words

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Children and hand-washing and Diaper changing Research Paper

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How do the cars effect the CO2 level of the air - Lab Report Example However, humans have been actively affecting the CO2 natural balance through activities that increase the accumulation of these gases in the atmosphere, a factor contributing to increased accumulation of the greenhouse gases in the atmosphere. The typical combustion activities include burning of natural gases, oil coal and in transportation, where vehicles are the main contributors of pollution. In the US today, combustion of gasoline in transportation services accounts for 32% of the total emissions in the country and 27% of all greenhouse emissions; it is  the second largest contributor of greenhouse gases in the atmosphere (Brugge, 3). Consequently, vehicles using gasoline are the second most significant source of greenhouse gases in the U.S, raising concerns on the use of carbon-based fuels. This practical was aimed at measuring the levels of carbon dioxide emitted by vehicles at two busy locations within the school. The aim was  to understand the effect of high vehicle densi ties and the differences in concentration of CO2 gas at two different locations. Vehicles play a significant role in increasing the levels of carbon dioxide in the atmosphere. As has been stated above, combustion is one of the major human activities has been blamed for increased cases of greenhouse gases. A primary agent of combustion that steadily increases the accumulation of these gases is the use of carbon-based fuels. As such, the testing of carbon dioxide levels in the parking area and at the school exit seeks to indicate the role played by vehicles in increasing the levels of emissions in the atmosphere. Utmost care was observed when handling the sensitive instrument to avoid damage.   Two or more people  had  to carry the device while holding the S.S probe  in position. The probe was also prevented from touching the ground where it could collect data and get damage. An important observation during the experiment was that when placing the digital CO2 sensor in the required

International Taxation Research Proposal Example | Topics and Well Written Essays - 2000 words

International Taxation - Research Proposal Example Anti-avoidance legislation Tax avoidance can be defined as the lawful measures that a firm may take in order to reduce their liability to payment of tax. It should be noted that tax avoidance is not illegal but its effect on the economy may be dire. The question of avoidance of tax has been of great contention considering the fact that the firms have a responsibility of being diligent in their dealings with the state. In order to mitigate the negative impacts of tax avoidance, governments have been at the forefront of enacting anti-avoidance legislation that is aimed at sealing the loopholes that allow for tax avoidance. One of the strategies that governments have used is the adoption of the general anti-avoidance rule. The logic of this strategy is the fact that legislation has limits on the extent to which it may foresee all arrangements of taxpayers2. Therefore, a general anti-avoidance rule may operate within existing laws or provide a caveat against general tax avoidance issues. In the United Kingdom, governments have implemented anti-avoidance are targeted to deal with specific abuses of tax law. This is consistent with the legal view that legislation should be specific and outline the specific circumstances under which liability arises. There are scenarios whereby the anti-avoidance laws are applied retrospectively in order to comprehensively account for previous abuse of the law. However, the United Kingdom courts require concrete proof of avoidance before a conviction can be upheld. In Partington v The Attorney General3, the courts ruled that for the government to recover tax the prosecution must bring the subject to the letter of the law. It is not sufficient to have a case that is just backed by the spirit of the law. In the context of Canadian law, the courts lay emphasis on the substance of the legal arrangements in a given transaction rather than the economic outcome of the transactions. The interpretation of the Income Act 1976 is literal and the burden of proof of avoidance is upon the prosecution. The Revenue Canada department gave guidelines that expressly allowed the taxpayers to be subjected to minimum pay. However, cases of crafty tax planning grew exponentially leading to a major decline in the amount of revenue that the government collected. This led to the enactment of general anti-avoidance legislation that reinforced anti-avoidance provisions in the Income Tax Act 1976 and the Goods and Services Act 19873. The essence of the rule was to distinguish from between abusive and legitimate tax avoidance measures. Australia has had a longstanding general anti-avoidance rule over the years.