pay as you go (PAYG) instalments.
not recognised in the cost base or reduced cost base of the property for CGT purposes.
Travel expenses are the costs of travel, accommodation and meals, to inspect, maintain or collect rent for the property. For the meaning of 'residential rental property', see Definitions.
you are an excluded entity. For the meaning of 'excluded entity', see Definitions.
From 1 July 2017, there are new rules for deductions for decline in value of certain second-hand depreciating assets in your residential rental property. If you use these assets to produce rental income from your residential rental property, you cannot claim a deduction for their decline in value unless you are using the property in carrying on a business (including a rental property business), or you are an excluded entity.
used, or had installed ready for use, for any private purpose in 2016-17 or earlier, for which you were not entitled to a deduction for a decline in value in 2016-17 (for example, depreciating assets in a property that was your home in 2016-17 that you turned into your residential rental property in 2017-18).
There are no changes to the rules about deductions for decline in value of new depreciating assets in your residential rental property.
There are no changes to the rules about deductions for decline in value of depreciating assets in your residential rental property that you installed or used for a taxable purpose other than the purpose of deriving rental income.
For more information, see Limit on deductions for decline in value of second-hand depreciating assets.
We have special arrangements for people affected by natural disasters such as a cyclone, flood or fire occurring during the financial year. For more information see Dealing with disasters .
If your property is located outside Australia, special rules apply to the deductibility of your rental property expenses. For more information on foreign source income, see Question 20 in the tax return instructions. If you are unsure of your obligations, contact your recognised tax adviser or us.
Rental and other rental-related income is the full amount of rent and associated payments that you receive, or become entitled to, when you rent out your property, whether it is paid to you or your agent. You must include your share of the full amount of rent you earn in your tax return.
Rent and associated payments may be in the form of goods and services. You will need to work out the monetary value of these. For example, if the tenant gives you property or goods as rent instead of money, you include the market value of the property or goods as rental income in your tax return.
a government rebate for the purchase of a depreciating asset, such as a solar hot-water system, you may need to include an amount in your income. For more information, see Taxation Determination TD 2006/31 Income tax: is a government rebate received by a rental property owner an assessable recoupment under subsection 20-20(3) of the Income Tax Assessment Act 1997, where the owner is not carrying on a property rental business and receives the rebate for the purchase of a depreciating asset (for example, an energy saving appliance) for use in the rental property.
Guide to depreciating assets 2018 (NAT 1996).
Mr and Mrs Hitchman own an investment rental property as joint tenants. In the relevant income year, Mrs Hitchman phones us and asks if she can claim 80% of the rental loss. Mrs Hitchman says she is earning $67,000 a year, and Mr Hitchman is earning $31,000. Therefore, it would be better if she claimed most of the rental loss, as she would save more tax. Mrs Hitchman thought it was fair that she claimed a bigger loss because most of the expenses were paid out of her wages. Under a partnership agreement drawn up by the Hitchmans, Mrs Hitchman is supposed to claim 80% of any rental loss.
Most rental activities are a form of investment and do not amount to carrying on a business. However, where you are carrying on a rental property business in partnership with others, you must divide the net rental income or loss according to the partnership agreement. You must do this whether or not the legal interests in the rental properties are different to the partners' entitlements to profits and losses under the partnership agreement. If you do not have a partnership agreement, you should divide your net rental income or loss between the partners equally. See example 4 .
The D'Souzas own a number of rental properties, either as joint tenants or tenants in common. They own eight houses and three apartment blocks (each apartment block comprising six residential units) making a total of 26 properties.
The D'Souzas actively manage all of the properties. They devote a significant amount of time, an average of 25 hours per week each, to these activities. They undertake all financial planning and decision making in relation to the properties. They interview all prospective tenants and collect all the rents. They carry out regular property inspections and attend to all of the everyday maintenance and repairs themselves or organise for them to be done on their behalf. Apart from income Mr D'Souza earns from shares, they have no other sources of income.
Because the D'Souzas are carrying on a rental property business, the net profit or loss it generates is divided between them according to their partnership agreement (in proportions of 75% and 25%), even if their legal interests in the rental properties are equal, that is, they each own 50%.
For more information about dividing net rental income or losses between co-owners, see Taxation Ruling TR 93/32 Income tax: rental property - division of net income or loss between co-owners.
Taxation Ruling TR 97/11 Income tax: am I carrying on a business of primary production?
Taxation Ruling IT 2316 Income tax: distribution of partnership profits and losses.
If you are carrying on a business, you may be eligible for the small business concessions. For more information, see Small business entity concessions.
CGT small business concessions do not apply to assets that are used mainly to derive rent.
You can claim a deduction for certain expenses you incur for the period your property is rented or is available for rent. However, you cannot claim expenses of a capital nature or private nature (although you may be able to claim decline in value deductions or capital works deductions for certain capital expenditure or include certain capital costs in the cost base of the property for CGT purposes).
can claim deductions over a number of income years .
expenses for rental seminars about helping you find a rental property to invest in.
an excluded entity. For the meaning of 'excluded entity', see Definitions.
Travel expenses include the costs of travel to inspect, maintain or collect rent for the property, and costs of meals and accommodation related to such travel.
If your travel expenses relating to your residential rental property also relate to another income producing activity, you will need to apportion the expenses on a fair and reasonable basis. For more information, see Apportionment of travel expenses.
From 1 July 2017, you may not claim a deduction for a decline in value of certain second-hand depreciating assets against your residential rental property income unless you are using the property in carrying on a business (including a rental property business), or you are an excluded entity. For more information, see Limit on deductions for decline in value of second-hand depreciating assets.
stamp duty on the transfer of the property (but not stamp duty on a lease of property; see Lease document expenses ). However, these costs may form part of the cost base of the property for CGT purposes. See also Capital gains tax.
The Hitchmans purchased a rental property for $170,000 in July 2017. They also paid surveyor's fees of $350 and stamp duty of $750 on the transfer of the property. Neither of these expenses is deductible against the Hitchmans' rental income. However, in addition to the $170,000 purchase price, the incidental costs of $350 and $750 (totalling $1,100) are included in the cost base and reduced cost base of the property.
This means that when the Hitchmans dispose of the property, the cost base or reduced cost base for the purposes of determining the amount of any capital gain or capital loss will be $171,100 ($170,000 + $1,100).
For more information Guide to capital gains tax 2018.
You can claim a deduction for these expenses only if youactually incur them and they are not paid by the tenant.
You can claim expenditure such as interest on loans, local council water and sewerage rates, land taxes and emergency services levy on land you have purchased to build a rental property or incurred during renovations to a property you intend to rent out. However, you cannot claim deductions from the time your intention changes, for example if you decide to use the property for private purposes.
placing a combination of restrictions on renting out the property - such as requiring prospective tenants to provide references for short holiday stays as well as having conditions like 'no children' and 'no pets'.
In Daniel and Kate's circumstances, they cannot claim any deductions for the property. They did not have a genuine intention to make income from the property. It was essentially for private use.
If you use your property for both private purposes and to produce rental income , you cannot claim a deduction for the portion of any expenditure that relates to your private use. Examples of properties you may use for both private and rental purposes are holiday homes and time-share units. In cases such as these you cannot claim a deduction for any expenditure incurred for those periods when the home or unit was not available for rent - including when it was used by you, your relatives or your friends for private purposes.
During the year, Gail and Craig's expenses for the property are $36,629. This includes $1,828 for the agent's commission and the costs of advertising for tenants. It also includes interest on the funds borrowed to purchase the holiday home, property insurance, maintenance costs, council rates, the decline in value of depreciating assets and Capital works deductions.
Gail and Craig can claim the full $1,828 as a deduction for the agent's commission and costs of advertising for tenants. Gail and Craig can claim deductions for their other expenses ($34,801) based on the proportion of the income year the property was rented out or was genuinely available for rent.
Akshay and Jesminda's expenses for the holiday home for the year are $32,300. This includes $1,100 for the agent's commission and the costs of advertising for tenants. It also includes interest on the funds borrowed to purchase the property, property insurance, the agent's commission, repair costs, maintenance costs and council rates.
Akshay and Jesminda receive $3,000 per week from renting the property out during the four weeks over the Christmas - New Year period.
John decided to rent out one room in his residence. The floor area of the room is 20 percent of the area of the residence. John also shared equal access to the general areas such as the kitchen, bathroom and laundry. The floor area of these rooms is 60 percent of the area of the residence.
For more information about the apportionment of expenses, see Taxation Ruling IT 2167 Income tax: rental properties - non-economic renta l, holiday home, share of residence, etc. cases, family trust cases and Taxation Ruling TR 97/23 Income tax: deductions for repairs.
Kelly and Dean can claim deductions for their expenses based on the proportion of the income year it was rented out or was genuinely available for rent at the market rate: 45/52 weeks × $20,800 = $18,000.
If Kimarny had rented the property for the market rate, Kelly and Dean would have been able to claim deductions for the three week period of $1200 (3/52 × $20,800 = $1200).
Banks and other lending institutions offer a range of financial products which can be used to acquire a rental property. Many of these products permit flexible repayment and redraw facilities. As a consequence, a loan might be obtained to purchase both a rental property and, for example, a private car. In cases of this type, the interest on the loan must be apportioned into deductible and non-deductible parts according to the amounts borrowed for the rental property and for private purposes. A simple example of the necessary calculation for apportionment of interest is in example 14 .
If you have a loan account that has a fluctuating balance due to a variety of deposits and withdrawals and it is used for both private purposes and rental property purposes, you must keep accurate records to enable you to calculate the interest that applies to the rental property portion of the loan; that is, you must separate the interest that relates to the rental property from any interest that relates to the private use of the funds.
If you prepay interest it may not be deductible all at once: see Prepaid expenses .
If you are an Australian resident and you or any associate entities have certain international dealings, overseas interests or if you are a foreign resident, thin capitalisation rules may affect you if your debt deductions, such as interest, combined with those of your associate entities for 2017-18 are more than $2,000,000.
Taxation Determination TD 1999/42 Income tax: do the principles set out in Taxation Ruling TR 98/22 apply to line of credit facilities?
Taxation Determination TD 2012/1 Income tax: can Part IVA of the Income Tax Assessment Act 1936 apply to deny a deduction for some, or all, of the interest expense incurred in respect of an 'investment loan interest payment arrangement' of the type described in this determination?
In September 2017 the Hitchmans' tenants moved out, owing six weeks rent. The Hitchmans retained the bond money and took the tenants to court to terminate the lease and recover the balance of the rent. The legal expenses they incurred doing this are fully deductible. The Hitchmans were seeking to recover rental income, and they wished to continue earning income from the property. The Hitchmans must include the retained bond money and the recovered rent in their rental income in the year of receipt.
You may be able to claim capital works deductions for these expenses; for more information see Capital works deductions. Expenses of a capital nature may form part of the cost base of the property for capital gains tax purposes (but not generally to the extent that capital works deductions have been or can be claimed for them). For more information, see the Guide to capital gains tax 2018. See also Cost base adjustments for capital works deductions .
These expenses were incurred to make the property suitable to be rented out and did not arise from the Hitchmans' use of the property to generate rental income. The expenses are capital in nature and the Hitchmans are not able to claim a deduction for these expenses.
Taxation Ruling TR 97/23 .
Where the expenditure is not otherwise deductible as a repair, a deduction may be available as an 'environmental protection activity'.
For more information, see Asbestos affected rental properties.
In 2017-18, Mr Hitchman owns a residential rental property in North Harbour and a commercial property in East Village.
On his way to golf each Saturday, Mr Hitchman drove past the commercial property to 'keep an eye on things'. These motor vehicle expenses are not deductible as they are incidental to the private purpose of the journey.
You may also need to apportion your travel expenses if they relate to your commercial rental property or residential rental property used in carrying on a business, and residential rental property not used in carrying on a business. For more information, see Draft Law Companion Ruling LCR 2018/D2 Residential premises deductions: travel expenditure relating to rental investment properties.
If you repay the loan early and in less than five years, you can claim a deduction for the balance of the borrowing expenses in the year the loan is repaid in full.
When you purchase a rental property, you are generally treated for tax purposes as having bought a building, plus various separate items of 'plant'. Items of plant are depreciating assets, such as air conditioners, stoves and other items. The purchase price accordingly needs to be allocated between the 'building' and various depreciating assets. For more information about 'plant', see Definitions.
You can deduct an amount equal to the decline in value for an income year of a depreciating asset that you held at any time during the year. However, your deduction is reduced to the extent your use of the asset is for a purpose other than a taxable purpose. From 1 July 2017, your deduction is also reduced to the extent you installed or used the asset in your residential rental property to derive rental income and the asset was a second-hand depreciating asset (unless an exception applies). For more information, see Limit on deductions for decline in value of second-hand depreciating assets.
Some items found in a rental property are regarded as part of the setting for the rent-producing activity and are not treated as separate assets in their own right. If your depreciating asset is not plant, and it is fixed to, or otherwise part of, a building or structural improvement, your expenditure will generally be construction expenditure for capital works and only a capital works deduction may be available for those items.
For more information, see Capital works deductions.
From 1 July 2017, there are new rules for deductions for decline in value of certain second-hand depreciating assets in your residential rental property. If you use these assets to produce rental income from your residential rental property, you cannot claim a deduction for their decline in value unless you are using the property in carrying on a business (including a rental property business), or you are an excluded entity. For the meaning of 'residential rental property' and 'excluded entity', see Definitions.
for a non-taxable purpose, unless that use was occasional (for example, staying at the property for one evening while carrying out maintenance activities would be considered an occasional use).
used or had installed ready for use for any private purpose in 2016-17 or earlier income years, for which you were not entitled to a deduction for a decline in value in 2016-17 (for example, depreciating assets in a property that was your home in 2016-17 that you turned into your residential rental property in 2017-18).
There are no changes to the rules about deductions for decline in value of new depreciating assets in your residential rental property. Similarly, there are no changes to the rules about deductions for decline in value of depreciating assets in your residential rental property that you installed or used for a taxable purpose other than the purpose of deriving rental income.
an old clothes dryer she previously used in her house.
Donna uses the assets to derive rental income from residential rental property.
Donna cannot claim deductions for the decline in value of the carpet, television set and clothes dryer as they are second-hand depreciating assets. However, she can claim depreciation deductions for the curtains as they were new when installed.
Saania bought a one year old residential rental property for $500,000 on 1 July 2017 and rents it out. The property contains various depreciating assets that were used by its previous owner. Since Saania bought the property after 9 May 2017, she cannot claim deductions for the decline in value of any existing depreciating assets in the property.
the asset was installed for use or used at this property and you acquired the property within six months of it being built or substantially renovated.
Substantial renovations of a building are renovations in which all, or substantially all, of a building is removed or is replaced. The renovations may, but do not necessarily have to, involve the removal or replacement of foundations, external walls, interior supporting walls, floors, roof or staircases. For more information, see Goods and Services Tax Ruling: GSTR 2003/3 Goods and services tax: when is a sale of real property a sale of new residential premises?
On 10 December 2017, Tim purchased two apartments from a developer four months after they were built. At the time of purchase, one apartment was rented out by the developer and the other was vacant.
Both of the apartments contain depreciating assets, such as curtains and furniture. The assets were installed before Tim purchased the apartments. There are also shared areas in the apartment complex. The shared areas have a range of new depreciating assets that are joint property of all the apartment owners.
No taxpayer was entitled to a deduction for decline in value of the depreciating assets in the apartments and the shared areas before Tim purchased the apartments.
For the vacant apartment and its shared areas, Tim is entitled to claim deductions for decline in value of the depreciating assets.
the apartment was supplied to Tim within six months of it being built.
Tim can deduct only his share of the decline in value of the depreciating assets installed in the shared areas of the apartment complex.
If Tim sells the apartments, the next owner will not be allowed deductions on the decline in value of the existing depreciating assets, neither in the apartment nor in the shared areas.
You work out your deduction for the decline in value of a depreciating asset using either the prime cost or diminishing value method. Both methods are based on the effective life of the asset. You can work out your deductions using the Depreciation and capital allowances tool. You can use this tool during the year to progressively enter amounts.
Multiply the base value by the days held divided by 365. Multiply the result by 200% divided by the asset's effective life. Notes on base value and days held to follow.
* Can be 366 in a leap year.
The formula under the prime cost method may have to be adjusted if the cost, effective life or adjustable value of the asset is modified. For more information, see the Guide to depreciating assets 2018.
Under the prime cost method, the general rule is that the decline in value of an asset for a particular income year cannot exceed its opening adjustable value for that year and any amount included in the second element of its cost for that year. For an income year in which the asset start time occurs, the decline in value of an asset cannot exceed its cost.
If you use a depreciating asset for other than a taxable purpose (for example, you use the same lawn mower at both your rental property and your private residence) you are allowed only a partial deduction for the asset's decline in value, based on the percentage of the asset's total use that was for a taxable purpose.
If the asset is a second-hand depreciating asset you use to derive rental income from your residential rental property, you may not be able to claim a deduction for its decline in value. See Limit on deductions for decline in value of second-hand depreciating assets.
Effective life can be expressed in whole years. It is not rounded to the nearest whole year.
The sort of information you could use to make an estimate of effective life of an asset is listed in the Guide to depreciating assets 2018.
The Commissioner issues yearly Taxation Rulings on how to determine the effective life of depreciating assets.
Because the Commissioner often reviews the determinations of effective life, the determined effective life may change from the beginning of, or during, an income year. You need to work out which Taxation Ruling, or which schedule accompanying the relevant Taxation Ruling to use for a particular asset's determined effective life.
The decline in value of certain depreciating assets costing $300 or less is their cost. This means you get an immediate deduction for the cost of the asset to the extent that you use it to produce assessable income, including rental income, during the income year in which the deduction is available.
If you hold an asset jointly with others and the cost of your interest in the asset is $300 or less, you can claim the immediate deduction even though the total cost of the asset was more than $300; see Partners carrying on a rental property business.
In November 2017, Terry purchased a new toaster for his rental property at a cost of $70. He can claim an immediate deduction as he uses the toaster to produce rental income, provided he is not carrying on a business from the rental activity.
Paula is buying a set of four new identical dining room chairs costing $90 each for her rental property. She cannot claim an immediate deduction for any of these because they are part of a set of assets, and the total cost is more than $300.
The amount of the immediate deduction may need to be reduced if the changes which limit deductions for decline in value of certain second-hand depreciating assets in residential rental properties apply to the asset. See Limit on deductions for decline in value of second-hand depreciating assets.
For more information about immediate deductions for depreciating assets costing $300 or less, see the Guide to depreciating assets 2018.
You can allocate low-cost assets and low-value assets relating to your rental activity to a low-value pool.
A low-cost asset is a depreciating asset that costs less than $1,000 as at the end of the income year in which you start to use it, or have it installed ready for use, for a taxable purpose.
A low-value asset is a depreciating asset that is not a low-cost asset but which on 1 July for the current year (1 July 2017) had been written off to less than $1,000 under the diminishing value method.
If you hold an asset jointly and the cost of your interest in the asset or the opening adjustable value of your interest is less than $1,000, you can allocate your interest in the asset to your low-value pool.
Once you choose to create a low-value pool and allocate a low-cost asset to it, you must pool all other low-cost assets you start to hold from that time on. However, this does not apply to low-value assets. You can decide whether to allocate low-value assets to the pool on an asset-by-asset basis.
When you first allocate a depreciating asset to a low-value pool, you must make a reasonable estimate of the percentage that you will use the asset for a taxable purpose over its effective life (for a low-cost asset) or its remaining effective life (for a low-value asset). This percentage is known as the asset's taxable use percentage.
From 1 July 2017, only include the taxable purpose of using the asset to produce rental income from residential rental property if you would be entitled to claim a deduction for the decline in value of that asset. See Limit on deductions for decline in value of second-hand depreciating assets. For the meaning of 'excluded entity' and 'residential rental property', see Definitions.
For more information about low-value pooling, and on how to treat assets used only partly to produce assessable income, including rental income, and how to treat the disposal of assets from a low-value pool see Guide to depreciating assets 2018. You can work out your deductions for assets you allocate to a low-value pool using the depreciation and capital allowances tool. You can use this tool for each income year to calculate decline in value deduction amounts.
If you are an individual who owns or jointly owns a rental property, you claim your low-value pool deduction for rental assets as a 'Low-value pool deduction' on your tax return, and you do not take this deduction into account in the amount you show at 'Rent' on your tax return.
You work out the balancing adjustment amount by comparing the asset's termination value (such as the proceeds from the sale of the asset) and its adjustable value at the time of the balancing adjustment event. If the termination value is greater than the adjustable value, you include the excess in your assessable income. If you are an individual who owns or has co-ownership of a rental property, you show the assessable amount as Other income on your tax return and do not take it into account in the amount you show at Rent.
For more information about balancing adjustments, see the Guide to depreciating assets 2018.
From 1 July 2017, if a balancing adjustment event happens to a depreciating asset to which the new rules about deductions for decline in value of second-hand depreciating assets in residential rental properties apply, then a capital gain or capital loss might arise.
You can work out balancing adjustments using the Depreciation and Capital Allowances Tool (DCAT).
For more information about capital gains tax and depreciating assets, see Guide to depreciating assets 2018.
Where you purchase a rental property from an unrelated party, one objective means of establishing your cost of depreciating assets acquired with the property is to have their value, as agreed between the contracting parties, specified in the sale agreement. The values need to be reasonable. If the sale agreement for your property does not specify separate values for the depreciating assets, you will need to work out a reasonable cost for the assets to determine your claim for depreciation.
Apportionment of values between various assets affects the cost base of the property which is subject to capital gains tax. Amounts allocated to the cost of depreciating assets on the purchase of the rental property are subtracted from the purchase price, in order to arrive at the CGT cost base of the rental property.
On 1 October 2017, the Sullivans purchase a two-year-old residential property for $500,000. The property was rented out before, and the Sullivans continue to rent it out after the purchase. The Sullivans have not purchased any new depreciating assets for the property. They use the existing depreciating assets in the property to derive rental income from the property. The Sullivans are not carrying on a business.
The Sullivans do not need to identify separate depreciating assets in the property as they are not entitled to a deduction for a decline in value of any previously used depreciating assets in the property.
The Sullivans may need to hire a qualified professional to estimate construction costs of the property in order to determine if they are entitled to any capital works deductions. See Estimating construction costs.
Following are two examples of how to work out decline in value deductions for new assets in newly built residential properties.
The Guide to depreciating assets 2018 has two worksheets (Worksheet 1: Depreciating assets and Worksheet 2: Low-value pool) that you can use to work out your deductions for decline in value of depreciating assets. You can also work out your deductions using the depreciation and capital allowances tool (DCAT).
The Hitchmans bought a newly built rental property on 19 July 2017. They obtained a report from a professional that identified the depreciating assets in the rental property and their cost.
The Hitchmans use the report to work out the cost of their individual interests in the assets. They can each claim deductions for decline in value for 347 days of 2017-18. If the Hitchmans use the assets wholly to produce rental income, the deduction for each asset using the diminishing value method is worked out below.
Note: As the adjustable values of the curtains and the carpets at the end of 2017-18 are less than $1,000, either or both of the Hitchmans can choose to transfer their interest in the curtains and the carpets to their low-value pool for 2018-19.
In 2017-18 the Hitchmans' daughter, Leonie, who owns a rental property in Adelaide, allocated to a low-value pool some new depreciating assets she acquired in that year. The low-value pool already comprised various low-value assets. Leonie expects to use the assets solely to produce rental income.
Total deduction for decline in value for 2017-18 is $827 ($630 plus $197).
Where the rental property is destroyed, for example by fire, and results in a total loss of the asset, you can deduct an amount in the income year in which the capital works are destroyed for all of your construction expenditure that has not yet been deducted. However, you must reduce this deduction by any insurance and salvage receipts.
If however, using the same example above, during an income year the building is affected by fire and the building cannot be rented or made available for rent but it is expected to be made available for rent again, then the owners cannot claim a deduction for capital works for the number of days that the building is not available for rent.
If you claimed capital works deductions based on construction expenditure, you cannot take that expenditure into account in working out any other types of deductions you claim, such as deductions for decline in value of depreciating assets.
Note 1: 'Certain buildings' are apartment buildings in which you own or lease at least 10 apartments, units or flats; or a hotel, motel or guest house that has at least 10 bedrooms.
Note 2: For more information, phone 13 28 66.
For more information about providing a notice or certificate, see Subsection 262A(4AJA) of the Income Tax Assessment Act 1936.
The Perth property acquired by the Hitchmans on 19 July 2017 was constructed in August 1991. At the time they acquired the property it also contained the following structural improvements.
The cost of obtaining an appropriately qualified person's estimate of construction costs of a rental property is deductible in the income year it is incurred. You make your claim for the expense, or your share of the expense if you jointly incurred it, at >Cost of managing tax affairs on your tax return.
For information on when a building, structure or other capital improvement to land is treated as a CGT asset separate from the land, see chapter 1 and the section Major capital improvementsto a dwelling acquired before 20 September 1985 in the Guide to capital gains tax 2018.
Taxation Determination TD 2005/47 Income tax: what do the words 'can deduct' mean in the context of those provisions in Division 110 of the Income Tax Assessment Act 1997 which reduce the cost base or reduced cost base of a CGT asset by amounts you 'have deducted or can deduct', and is there a fixed point in time when this must be determined?
Zoran acquired a rental property on 1 July 1998 for $200,000. Before disposing of the property on 30 June 2018, he had claimed $10,000 in capital works deductions.
If you prepay a rental property expense, such as insurance or interest on money borrowed, that covers a period of 12 months or less and the period ends on or before 30 June 2019, you can claim an immediate deduction. A prepayment that does not meet these criteria and is $1,000 or more may have to be spread over two or more years. This is also the case if you carry on your rental activity as a small business entity and have not chosen to deduct certain prepaid business expenses immediately.
rent records from managing agents.
You cannot claim for these items if the expenditure is already included in body corporate fees and charges.
* From 1 July 2017, you may not be able to claim a deduction for a decline in value of certain second-hand depreciating assets in your residential rental property. If you use these assets to produce rental income from your residential rental property, deductions are available only if an exception applies. See Limit on deductions for decline in value of second-hand depreciating assets.
** From 1 July 2017, deductions for travel expenses relating to residential rental properties are allowable only if an exception applies. See Expenses for which you cannot claim deductions.
**From 1 July 2017, deductions for travel expenses relating to residential rental properties are allowable only if an exception applies. See Expenses for which you cannot claim deductions.
In the case of the sale or other disposal of real estate, the time of the event is normally when you enter into the contract (generally the date on the contract), not when you settle. If there is no contract, the event takes place when the change of ownership occurs. The fact that a contract may be subject to a condition such as finance approval, generally does not affect this date.
The cost base and reduced cost base of a property includes the amount you paid for it together with certain incidental costs associated with acquiring, holding and disposing of it (for example, legal fees, stamp duty and real estate agent's commissions). Certain amounts that you have deducted or which you can deduct are excluded from the property's cost base or reduced cost base. For example, see Cost base adjustments for capital works deductions. From 1 July 2017, travel expenses you incur relating to your residential rental property are also excluded from the property's cost base or reduced cost base.
Your capital gain or capital loss may be disregarded if a rollover applies, for example, if your property was destroyed or compulsorily acquired or you transferred it to your former spouse under a court order following the breakdown of your marriage.
If you were a resident of Norfolk Island on 23 October 2015 you can disregard any capital gain or loss made on a rental property located on Norfolk Island that you held at that time. CGT may however apply to rental properties located on the Australian mainland or elsewhere in the world.
Guide to capital gains tax 2018.
Keeping adequate records of all expenditure will help you correctly work out the amount of capital gain or capital loss you have made when a CGT event happens. You must keep records relating to your ownership and all the costs of acquiring and disposing of property. It will also help to make sure you do not pay more CGT than is necessary.
You must keep records of everything that affects your capital gains and capital losses. Penalties can apply if you do not keep the records for at least five years after the relevant CGT event. If you use the information from those records in a later tax return, you may have to keep records for longer. If you have applied a net capital loss, you should generally keep your records of the CGT event that resulted in the loss until the end of any period of review for the income year in which the capital loss is fully applied. For more information, see Taxation Determination TD 2007/2 Income tax: should a taxpayer who has incurred a tax loss or made a net capital loss for an income year retain records relevant to the ascertainment of that loss only for the record retention period prescribed under income tax law?
For more information about cost base and record-keeping requirements for capital gains tax purposes, see Guide to capital gains tax 2018.
From 1 July 2017, you can make a capital loss (or in some circumstances, capital gain) when you dispose of a depreciating asset to which the new rules about deductions for decline in value second-hand depreciating assets apply. For more information, see Limit on deductions for decline in value of second-hand depreciating assets and What happens if you no longer hold or use a depreciating asset.
A loss you make on the sale of a rental property may be reduced under the value shifting rules if, at the time of sale, a continuing right to use the property was held by an associate of yours (for example, a 10-year lease granted to your associate immediately before you enter into a contract of sale). The rules can only apply if the right was originally created on non-commercial terms such that at that time, the market value of the right was greater than what you received for creating it by more than $50,000.
This is a system for paying instalments towards your expected tax liability for an income year. You will generally be required to pay PAYG instalments if you earn $4,000 or more of business or investment income, such as rental income, and the debt on your income tax assessment is more than $1,000.
pay using an instalment amount or an instalment rate calculated by us (as shown on your activity statement), orpay an instalment amount or using an instalment rate you work out yourself.
For more information, see PAYG instalments.
If you receive payments that are subject to withholding (for example, salary or wages) you can contribute towards your expected tax liability for an income year by increasing your rate or amount of withholding. That way you can avoid having a tax bill on assessment, which means that you may not be required to pay PAYG instalments. To do this, you will need to arrange an upwards variation by entering into an agreement with your payer to increase the rate or amount of withholding. You and your payer will need to complete a PAYG withholding variation application (e-variation).
The tables, based on the principles in Taxation Ruling TR 2004/16 Income tax: plant in residential rental properties, set out whether an item may be eligible for a capital works deduction or a deduction for decline in value and, for the latter, the Tables include the Commissioner's determination of effective life (provided such deduction is not denied under the new rules for second-hand depreciating assets in residential rental properties, or otherwise denied). For more information, see Which effective life can you use? and Limit on deductions for decline in value of second-hand depreciating assets.
Freestanding items are designed to be portable or movable. Any attachment to the premises is only for the item's temporary stability.
Taxation Ruling TR 94/11 Income tax: general investment allowance - what is a unit of property? provides guidelines to help you identify what is a unit. You need to consider whether a particular item is a unit, part of a larger unit, or whether its components are separate units. A unit will generally be an entity entire in itself; something that has an identifiable, separate function. However, it need not be self-contained or used in isolation and it may vary the performance of another unit. An item is not a unit simply because it is described as a system.
In other cases separate units may work in conjunction with each other to achieve a common objective. For example, a fire safety system may consist of several components such as hydrants, piping, alarms, smoke detectors and sprinklers. All these components function together to form the system. However, each component also performs its own discrete function independent of the others. In this example, each component is a separate unit.
a unit trust or a partnership, if each of its members are entities of a type listed above at that time during the income year.
Residential rental property is a residential premises used to provide residential accommodation for the purpose of producing assessable income.
For example, a house or a unit used as residential accommodation for the purpose of producing rental income is residential rental property. A caravan or a house-boat is generally not residential rental property.
If the Commissioner has not determined the effective life of a depreciating asset at the time you acquired it, or entered into a contract to acquire it, you may make your own reasonable estimate of its effective life, using the information below. See also Guide to depreciating assets 2018.
If the asset you wish to depreciate is not listed in table 3 below, you can use table B of TR 2017/2 as a guide to working out the effective life of the asset, or use an effective life of an asset that is similar from table 3 below.
You work out the effective life of a depreciating asset from the asset's start time, not from the time you first start claiming deductions.
Goods and Services Tax Ruling GSTR 2003/3 - Goods and services tax: when is a sale of real property a sale of new residential premises?
Taxation Determination TD 2007/2 Income tax: should a taxpayer who has incurred a tax loss or made a net capital loss for an income year retain records relevant to the ascertainment of that loss only for the record retention period prescribed under income tax law?
Taxation Ruling TR 94/11 Income tax: general investment allowance - what is a unit of property?
If you do not speak English well and need help from the ATO, phone the Translating and Interpreting Service (TIS National) on 13 14 50.
Internet relay users, connect to internet-relay.nrscall.gov.au.


text:
Canadian Privateer Project - More Canadian Wanted at Euro MTB World Cups!
Deadline to Apply: August 26
There's nothing quite like mountain bike World Cups in Europe, where the competition is steep and cycling is close to the hearts of everyone, including the thousands of screaming fans that come from far and wide on race day.
Experienced European traveler and veteran World Cup racer Sandra Walter has stepped up, along with Pedal Magazine, to help more riders get the chance to race World Cup #7 in Champéry, Switzerland and World Cup #8 in Schladming, Austria. She is pooling resources, her extensive experience, local knowledge, fluency in German, and management skills to organize a cost-effective, hassle-free, and fun trip - the inaugural Canadian Privateer Project presented by Pedal Magazine, September 9-21.
According to National Mountain Bike Coach Dan Proulx, our best riders need more experience racing in Europe. "The CCA supports a National Team project that attends each World Cup, but we still need to get more Canadians racing over there," said Proulx. "Canadian racers have to be exposed to the highest level of racing to become more competitive on the world stage." Walter's initiative will follow the lead of many European and Australian domestic teams who follow the World Cup circuit throughout the year in order to expose future National team riders to a higher level of competition.
"I've raced in both Champéry and Schladming before," she said. "I speak the language, and I have lots of experience with getting around and competing in the area. I know where to go for the best deals, so we can make this trip as easy on our pocketbooks as possible, but we can also be sure we're getting everything we need in order to have our best performances."
Depending on the number of participants, the package will cost between $1,500 and $2,000. The package will include ground transportation, logistics, race support, and accommodations. Ri ders will be responsible for paying their own flights, race entries, food, and incidentals in addition to the package price.
Walter is requesting that all interested riders email an expression of interest and a brief racing résumé by 3:00 p.m. EST on Wednesday, August 26 to sandra@sandrawalter.ca if they would like to participate in this "privateer" project. Feel free to contact Walter with questions or for more details. The program is open to Elite, U23 and Junior competitors.
Package will cost between $1500 and $2000 (dependent on # of participants).
- 12 night's accommodation
- Airport pick-up at ZRH on Wednesday, September 9 and drop-off on Monday, September 21
- Transportation, van rental and fuel for 12 days
- Race day feeder/tech support
- Coaching/Management
- Local knowledge and logistics by experienced European traveler and World Cup racer Sandra Walter
- Post-race team dinner in Schladming on September 19, courtesy of Pedal Magazine
- A stylish Pedal T-shirt
- Prizes from Pedal Magazine for the winners of Canadian Privateer Project contests
Riders will be responsible for:
- Food costs
- Race entries
- Incidentals
About Sandra Walter
Sandra Walter is a veteran World Cup racer who has participated in many National Team projects, including World Championships in 1998, 2002, and 2003, and more recently the European World Cups last spring. She lived and raced in Europe for three seasons and is fluent in German. Like all competitors, she continues to chase the dream and is as focused on her cycling career as ever.
For the 2009 season, she helped establish the Local Ride Elite Women's MTB Team (www.3fastwomen.blogspot.com) and has competed in Canada Cups, U.S. Cups, and World Cups. She plays a large role on the team, simultaneously wearing the hats of racer, manager, media contact, and all-round organizer. She enjoys the challenging and time-consuming job of making travel arrangements, drawing on her vast experience to find the best deals. Her travel companions are always glad to leave the logistics to her, while they sit back and enjoy the trip! She is excited for this chance to take the lead yet again and help riders with less experience get their feet wet on the World Cup stage in Europe.
August 3, 2008 - World Cup #7 - Bromont, Que.
July 27, 2008 - World Cup #6 - Mont Ste-Anne, Que.
July 23, 2008 - Postcard from Quebec
July 19, 2008 - Canadian National Championships - Mont-Ste-Anne, Que.
June 28, 2008 - Swisspower Cup #5 - Champery, VS
June 14, 2008 - Italian Cup #4 - Vermiglio, Italy
June 7, 2008 - World Cup #5 - Fort William, Scotland
May 31, 2008 - World Cup #4 - Vallnord, Andorra
May 24, 2008 - Swisspower Cup #4 - Graenichen, AG
May 9, 2008 - World Cup #3 - Madrid, Spain
April 29, 2008 - World Cup #2 - Offenburg, Germany
April 20, 2008 - World Cup #1 - Houffalize, Belgium
April 13, 2008 - Swisspower Cup #3 - Muttenz, BL
April 5, 2008 - Swisspower Cup #2 - Winterthur, ZH
March 30, 2008 - Swisspower Cup #1 - Buchs, SG
December 25, 2007 - Merry Christmas!
October 11, 2007 - Fall in Canada
September 7, 2007 - September Already?
August 17, 2007 - "Sommer in der Schweiz"
June 20, 2007 - Back in the Homeland
May 2, 2007 - Full Swing
Click here for 2006 updates!
September 14, 2008 - World Cup #9 (Final) - Schladming, Austria
September 7, 2008 - Swisspower Cup #7 (Final) - Bern, BE
Click here for 2007 race results and reports!
Steve Lund, International Cycling Coaches
Hardwear (re)Cycling Jewellery
Bike Holiday
Club Hotel Giverola
Bike Hogs
Pedal Magazine
Swisspower Cup
Local Ride Bike Shop
MTB Live - You'll never bike alone!
Team X.O-Felt
Maxim Sports Nutrition
Nonzero.ca
Jeff Werner
Fishing with Rod
Shawn Litster
Hector and Melissa
Lisa "Swine" Howard
Martina Feldmann
Catharine Pendrel
- home - about - the writer - the racer - photos - contact -
Copyright 2004-2005 Sandra Walter

redpajama_set_name: RedPajamaCommonCrawl


This charcoal cocktail ottoman is a perfect addition to the Repose sectional. This ottoman nests right in to the chaise to give both sides the ability to extend out.
The Repose Charcoal Cocktail Ottoman by Emerald at Great American Home Store in the Memphis, TN, Southaven, MS area. Product availability may vary. Contact us for the most current availability on this product.
The Repose Collection feels like a cozy cocoon. It has a very soft hand to it with plush seating to allow you to relax from a long day. There is an ottoman available that nests right in to the chaise to give both sides the ability to extend out.
The Repose collection is a great option if you are looking for furniture in the Memphis, TN, Southaven, MS area.
Browse other items in the Repose collection from Great American Home Store in the Memphis, TN, Southaven, MS area.


Once you have carefully selected the right entrance product for your needs, add the finishing touches with revolving door and security entrance accessories.
Our products are compatible with many third party entrance accessories. You can seamlessly integrate another access control systems or technology into our entrance solutions. We work together with a large number of system integrators to ensure that your entry solution is as effective and intuitive as it can be.


text:
Tuesday October 27, 2020
Hello! The non-Halloween Halloween is coming, so we need to be prepared!
Confirmed Foolish Monster Fan Guilty Pleasures Department: not a whole lot to discuss today (look Ma, no politics!) but have been thinking about an announced Sci-fi title and a very non-classic horror item that nevertheless sound like fun viewing. Kino and Scorpion have announced that they'll be releasing on Blu-ray an oddball Sci-fi opus from the 1960s, Ib Melchoir's colorful, goofy, threadbare The Time Travelers, the show that ends with the rather clever 'time dilemma.' We were extra-aware of this show in 1964 because the producers gave Forry Ackerman a part to play — a clever ploy to ensure coverage in Famous Monsters. Alas, most A.I.P. shockers played locally (San Bernardino) only at the drive in, so my personal Time Dilemma was limited to staring at the Reynold Brown poster in the B&W newspaper ad. Or was it a 'Time Paradox?' Or maybe a 'Time Quandary?'
No date is yet set for the release. The Time Travelers is one of the few remaining sci-fi or horror oldies in the MGM library not released on Blu-ray disc. Most of the others are in B&W, but if you ask me, they're no less marketable than some of the color offerings that have made it to disc, like Cyborg 2087. Is it perhaps time for a disc boutique to bring back a 'Midnite Movies' series of double bills? MGM still has Pharaoh's Curse, that mummy movie with a very non-standard mummy. The 100% Weird Red Planet Mars hasn't been seen on video since VHS, and I'm not sure that there was a VHS, either.
I don't see why a Kino or a Scream Factory isn't going for Edgar Ulmer's Beyond the Time Barrier. It appears to exist in more than one version, and it has a racy 'continental cut' that someone should try to recover. And I'm personally itching to re-see Levy-Gardner's no-reputation Sci-fi jungle picture The Flame Barrier again, just to check out Pat Fielder's screenplay and Dick Smith's makeup. A.I.P.'s The Angry Red Planet improved quite a bit with the jump to Blu-ray … who knows but that one of these less-seen movies might emerge looking much better, like The Beast with a Million Eyes?
I can get away with all this wishful thinking because another '50s title has been given a hard release date on Blu from The Film Detective. Giant From the Unknown is the filmed-at-Big Bear tale of an enormous Spanish Conquistador come back from the dead. I guess The Wall didn't stop him, but he did manage to get himself buried for a few centuries. His name is Vargas… and he doesn't paint pin-ups, gringo.
The release arrives as two separate products. We have to wait until January 19th for the basic Blu-ray restoration, but December 17th will see the release of a Collector's 'Giant Cult Film' Boxed Set — you know, to fulfill all of your Killer Spaniard gift-giving needs. This promotional page has full details on the 'Giant Cult Film' package.
Brought to us by those fun-loving producers of She-Demons, Frankenstein's Daughter and Missile to the Moon, Giant from the Unknown is actually considered the best feature of the foursome. This is credited to a spirited performance by the six-foot, seven-inch Buddy Baer, who snarls and grimaces from behind his 300 year-old Conquistador armor. His makeup is said to be by the legendary Jack Pierce.
If I recall from fuzzy TV screening eons ago, Vargas The Giant worked up some righteous 'the monster's gonna get ya' tension. Unfortunately, it was strong enough for my older sister to change the channel before the finish. So I don't known if Buddy's hulking Spaniard falls into a pit, is hit by lightning or takes a streetcar back to Madrid.
I'm staying away from spoilers until the show arrives. Quoting Joe Dante from in his TFH Trailer Commentary, Vargas the Giant does indeed come from another world: "The vanished world of B&W double features that I for one really miss."
And one more CineSavant Column item arrives just in time for the deadline. Correspondent Michael Cummins saw the CineSavant coverage of Joe Kidd last weekend and thought to send along a film clip of a similar 'Old West' locomotive that smashes through a building, in a film shot a number of years before the Clint Eastwood movie. It's pretty impressive, coming near the end of a typically endless German trailer for the epic 'Tyrol Oater' Winnetou 1.Teil.


text:
Q: Google engine MODIS and filter by polygon I tried to apply "filterBound" function to a MODIS image collection, using a polygon, but it doesn´t work.
This is my script :
var monte = ee.FeatureCollection("ft:1Sm4ObZgrKeCP-VlFa6Jf019-62oDS_AfqvqYw0t6"),

    MOD_W = ee.ImageCollection("MODIS/MOD13Q1");
var MOD = MOD_W.filterDate('2002-07-04', '2017-03-30');

var MOD_monte = MOD.filterBounds(monte);

Map.addLayer (MOD_monte);

When I use the same script for Landsat collection, it works.
How can I do for apply filterbounds to MODIS?

A: That is because the MODIS composite has a single raster that fills the whole planet, so filtering with bound doesn't make any difference. You may want to clip the image. Like this:
var monte = ee.FeatureCollection("ft:1Sm4ObZgrKeCP-VlFa6Jf019-62oDS_AfqvqYw0t6"),

    MOD_W = ee.ImageCollection("MODIS/MOD13Q1");
var MOD = MOD_W.filterDate('2002-07-04', '2017-03-30');

var MOD_monte = MOD.map(function(img) {return img.clip(monte)})

Map.addLayer(MOD_monte);
Map.centerObject(monte);

If you want to export it, you have to specify properly the region parameter.

redpajama_set_name: RedPajamaStackExchange


text:
Q: Prove that $f(x)=\left\vert\,x\,\right\vert - \sin\left(\left\vert\, x\,\right\vert\right)$ is differentiable or discontinuous or has no derivative I have no idea what to do with question number 9, and question number I used $\operatorname{sign}$ for the absolute but I don't know if I used right or wrong, more detail in the picture:

A: By definition $f(0)=0$, $f(x)=x-\sin(x)$ for $x>0$ and $f(x)=-x-\sin(-x)=-x+\sin(x)$ for $x<0$. I used $\sin(-x)=-\sin(x)$. We want to check whether $f$ is differentiable at $x=0$. We already know that $f$ is continuous at $x=0$ (right?). Let us compute the limits
$$f^{'}(0)_{+}:=\lim_{h\rightarrow 0^{+}}\frac{f(h)-f(0)}{h},$$
and
$$f^{'}(0)_{-}:=\lim_{h\rightarrow 0^-}\frac{f(h)-f(0)}{h},$$
checking whether $f^{'}(0)_{+}=f^{'}(0)_{-}=l,$ with $l$ finite. In the first limit $h$ is a small positive increment, while in the second case it is a small negative increment.
Then
$$f^{'}(0)_{+}=\lim_{h\rightarrow 0^{+}}\frac{h-\sin(h)}{h}=\lim_{h\rightarrow 0^{+}}1-\frac{\sin(h)}{h}=0,$$
as $\lim_{h\rightarrow 0^{+}}\frac{\sin(h)}{h}=1$ (this is a known result).
The second limit reads
$$f^{'}(0)_{-}=\text{(the increment is negative!)}=\lim_{h\rightarrow 0^{-}}\frac{-h+\sin(h)}{h}=\lim_{h\rightarrow 0^{-}}-1+\frac{\sin(h)}{h}=0.$$
In summary, $f^{'}(0)_{+}=f^{'}(0)_{-}=0$ and $f$ is diff. at $x=0$.


text:
var hx = require('hxdx').hx
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    return hx`

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  }
}

redpajama_set_name: RedPajamaGithub


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text:
The DNA weights per nucleus (genome size) of more than 2350 species of the Flora of The Netherlands, of which 1370 are new to science, including the pattern of their DNA peaks
Please always quote using this URN: urn:nbn:de:bvb:20-opus-189724
Ben J. M. Zonneveld
Besides external characteristics and reading a piece of DNA (barcode), the DNA weight per nucleus (genome size) via flow cytometry is a key value to detect species and hybrids and determine ploidy. In addition, the DNA weight appears to be related to various properties, such as the size of the cell and the nucleus, the duration of mitosis and meiosis and the generation time. Sometimes it is even possible to distinguish between groups or sections, which can lead to new classification of the genera. The variation in DNA weight is also useful toBesides external characteristics and reading a piece of DNA (barcode), the DNA weight per nucleus (genome size) via flow cytometry is a key value to detect species and hybrids and determine ploidy. In addition, the DNA weight appears to be related to various properties, such as the size of the cell and the nucleus, the duration of mitosis and meiosis and the generation time. Sometimes it is even possible to distinguish between groups or sections, which can lead to new classification of the genera. The variation in DNA weight is also useful to analyze biodiversity, genome evolution and relationships between related taxa. Moreover, it is important to know how large a genome is before one determines the base sequence of the DNA of a plant. Flow cytometry is also important for understanding fundamental processes in plants such as growth and development and recognizing chimeras. In the literature, DNA weight measurements are usually limited to one genus and often only locally (Siljak et al. 2010; Bai et al. 2012). In this study, however, it was decided to investigate all vascular plants from one country. This can also contribute to the protection of rare plants. This study is the first flora in the world whose weight of DNA per nucleus and peak patterns has been determined. More than 6400 plants, representing more than 2350 (sub)species (more than 90%) have been collected, thanks to the help of almost 100 volunteers of Floristisch Onderzoek Nederland (Floron). Multiple specimens of many species have therefore been measured, preferably from different populations, in some cases more than fifty. For 1370 species, these values were not previously published. Moreover, a good number of the remaining 45% are new for The Netherlands. In principle, each species has a fixed weight of DNA per nucleus. It has also been found that, especially between the genera, there are strong differences in the number of peaks that determine the DNA weight, from one to five peaks. This indicates that in a plant or organ there are sometimes nuclei with multiples of its standard DNA weight (multiple ploidy levels). It is impossible to show graphs of more than 2350 species. Therefore, we have chosen to show the peak pattern in a new way in a short formula. Within most genera there are clear differences in the DNA weights per nucleus between the species, in some other genera the DNA weight is hardly variable. Based on about twenty genera that were previously measured completely in most cases ('t Hart et al. 2003: Veldkamp and Zonneveld 2011; Soes et al. 2012; Dirkse et al. 2014, 2015; Verloove et al. 2017; Zonneveld [et al.] 2000−2018), it can be noted that even if all species of a genus have the same number of chromosomes, there can still be a difference of up to three times in the weight of the DNA. Therefore, a twice larger DNA weight does not have to indicate four sets of chromosomes. Finally, this research has also found clues to examine further the current taxonomy of a number of species or genera.…
Zonneveld_flora-of-the-netherlands.pdf
Send a mail to the author of this document
urn:nbn:de:bvb:20-opus-189724
Medizinische Fakultät / Institut für Anatomie und Zellbiologie
Forum Geobotanicum
Forum geobotanicum (2019) 8: 24−78 DOI 10.3264/FG.2019.1022
http://www.forum-geobotanicum.net/articles/vol_8-2018/zonneveld_flora-of-the-netherlands/zonneveld_flora-of-the-netherlands.pdf
https://doi.org/10.3264/FG.2019.1022
5 Naturwissenschaften und Mathematik
DNA weight; Netherlands; flora; genome
Zeitschriften (Journals) / Forum Geobotanicum / Vol. 8 (2018/2019) / Artikel (articles)
Deutsches Urheberrecht


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text:
Boeger Winery - Enchanting Wineries In The Sierra Foothills
27/08/2018 With a passion for unique, niche and unsung varietals, Boeger Winery introduces you to new and exciting varietals and artisan blends
The Boeger Winery estate was homesteaded during the gold rush by the Fossati-Lombardo family. Though the family initially tried their luck in the gold fields they quickly learned, as many others did, that there was more fortunate to be made from selling goods and services to the miners than in the mining itself. The estate was turned into a fruit and nut farm as well as a winery and distillery. The family made wine from Mission grapes and an early clone of Zinfandel, several vines of which still remain and produce fruit to this day.
Greg and Sue Boeger bought the property in 1972, decades after the last winery in the county was shut down due to Prohibition. Boeger was the first modern-day (post-Prohibition) winery in the El Dorado AVA. But Greg was not a newcomer to the wine industry at this time. His grandfather Anton Nichelini had founded Nichelini Winery in Napa in 1890. Spending a good portion of his youth at his grandfather's vineyard and winery, Greg developed an intimate knowledge of the craft that by 1972 was second nature.
Like the Fossatis and his grandfather, Greg Boeger became a pioneer in his own right by experimenting with underdog varietals such as Barbera, Carignane, Refosco, Charbono, and Aglianico, just to name a few of the over thirty varietals that the winery produces. Barbera emerged as the winery's golden child early on and has garnered hundreds of awards over its lifetime under the Boeger label.
Boeger Hangtown Red lot 56: The Hangtown line of wines is a local favourite named after Placerville "Old Hangtown" CA. Luscious, drinkable wines that won't bust the bank.
Boeger Tempranillo: Savory dark fruits, with aromas of fig and plum complemented with herbaceous and leathery notes. Bright and fresh on the palate, well-structured with polished, approachable tannins.
Boeger BarBEARa: This Barbera-based been hung its hat on the ripe, fruitiness of Foothills Barbera, but isn't afraid to make use of some other varieties to fill out its features. The dark fruit and fuller tannins of Cabernet and Petite Sirah counter play the natural acidity and fruit-forward character of the Barbera and Zinfandel.
Boeger Carignane: Fruity and lively, this Carignane is soft on the palate. Twenty months ageing in neutral oak barrels softens up Carignane's abundant tannins, while a small amount of Petite Sirah was blended in to enhance structure.
Boeger Barbera: Medium bodied with a nice finish. A variety of clones grown on vineyards between 2,000 and 3,000 feet are used to make up our Barbera, creating a perfect representation of El Dorado County Barbera. Mouth-wateringly aromatic, this wine jumps out of the glass with luscious red fruit aromas.
Boeger Primitivo: It's a black cherry, blood orange, all-spice, hints of allspice and rose petal party in a bottle. Full, soft and plush across the palate. Lively acidity and fine tannins brighten the finish. Easy, pleasing, fun and priced to make a six-pack - this rich, drinkable cousin of Zinfandel is one of our most popular wines.
Boeger Albariño: Aromas of honeysuckle, tropical fruit, vanilla custard and slight overtones of freshly pinched basil. Refreshing and light across the palate with lingering acidity throughout.
Boeger Pinot Gris: Honeysuckle, pear and banana cream pie best describe the aromatic profile of this wine. Soft and round with a medium palate and a clean finish.
Boeger Sauvignon Blanc: Citrus aromas of pomelo and grapefruit with a hint of apricot on the end. This wine is soft and fleshy with a clean, bright finish.
Pinot Grande White Pinot Noir: Aromas of green apple, candied ginger, crème brûlée with a slight nuttiness. Soft on the palate with medium viscosity gives way to lingering acidity on the finish. This wine is unfined and unfiltered, made using Blanc de Noir techniques.
Boeger Chardonnay: This wine opens with notes of apple, pear and Meyer lemon, framed by undertones of toasted coconut and brioche from its time on French oak. Well balanced and rich, this wine has an expressive mouthfeel and finishes with hints of citrus zest.
Boeger Rosé: Aromas of Fresh strawberries, watermelon, red apple, candied fruit. This wine is light and fresh with a hint of phenolic weight, crisp and refreshing finish. A perfect wine for brunch, lunch or just an afternoon sipper.


The Board approved an ordinance to create a forest preserve near King's Grove in District 6. The board also accepted the donation of 1+ acres in Park Forest from the Land Conservancy of Will County that would add, and provide a buffer, to the District's King's Grove holdings.
The Board approved three ordinance amendments that update the District's sexual harassment policies and procedures in compliance with the State of Illinois standards.
The Board approved its calendar of meetings for 2018, including three meetings to be held in the field (Feb 8, Mar 17, Jul 26).
The Board approved a 1-year renewable contract to conduct row crop farming at select sites that were historically used for agriculture prior to acquisition by the Preserves and are therefore not in an ecologically natural state. Crop farming prevents invasive plant species from taking over fallow land, and keeps the properties in manageable condition until a restoration project can take place at the site. The annual contract may be renewed up to 4 times at the discretion of the General Superintendent.
The Board approved a 3-year partnership agreement with Trailbound Trips, a Cook County company that offers guided hiking and bicycling trips geared toward women audiences, while also educating them on restoration and conservation topics.
Hay and road crop farming of land that the Forest Preserves is not actively maintaining was approved to continue.
IDOT was awarded an easement (17-0326).
A partnership was proposed and approved between the Friends of the Forest Preserves and the Forest Preserves (17-0306). Friends will be doing restoration work in the forest preserves.
The campground partnership that the Forest Preserves have established with Billy Casper has been very popular, and use of the forest preserves has significantly increased with Billy Casper's administration of their programs.


3. Upload the HTML file to your website and embed it with iframe.
Of course, you can use HTML files as standalone web pages without any embedding too.
The second method is an alternative to the first and the result seemingly looks the same: 3D content with control elements is embedded in a web page.
Nevertheless, this method of embedding is different: instead of a single HTML file, a combination of the Web Player and a separate JSON file is used.
Where do you get the Web Player? You can copy the whole directory blend4web/deploy/apps/webplayer/ with the Web Player files from your Blend4Web SDK and deploy it on your website.
JSON files can be exported in the same way as the HTML files File > Export > Blend4Web (.json). Upload your exported .json file (with the accompanying .bin file and possible textures) to your website and specify the path to it with the load attribute. Both absolute and relative URLs are supported.
Learn more about features of the Web Player in the corresponding section of the User Manual.
If you try to launch this app locally (not from a remote web server), it won't run due to the same-origin policy. For loading and viewing exported .json files we recommend using the Project Manager. With the Project Manager you can also create production-ready apps based on the Web Player without the need to copy files manually.
4. decoupled from the Web Player's code and are not subject to the licensing as it is with HTML files.
Finally, we can convert the web page itself into an interactive 3D application! Let's demonstrate this with a simple example: we'll place a button on this page to trigger interesting animation.
Check it out: the page content can be viewed through translucent animated balloons with volumetric highlights. Plus, there is a magical sound!
The stripped version can be seen live here. The source files can be found in this SDK folder: apps_dev/tutorials/web_page_integration/.
How this animation effect was created is described in this article. Now, let's look at how it was integrated with this page. This isn't any more difficult than making something similar with jQuery or the fading Flash.
Once again, it is very convenient to use the Project Manager to create a full set of application files (HTML, CSS, JS) and modify them instead of creating everything from scratch.
After the loading is complete, the load_cb() callback is fired. Inside this function, we can start manipulating our 3D scene. First, we stop the armature animation because it was set to auto-play in Blender settings (our 3D artist used skeletal animation for balloons and it was convenient for him to tweak the animation outside the app).
...and run the animation of flying balloons. So simple!
WebGL gives the unique opportunity to seamlessly integrate interactive 3D content with other web technologies. With Blend4Web, you can easily create such content with Blender, deploy it on web pages and combine it with any HTML elements.
[2014-10-30] Updated links to the web player. Added allowfullscreen attribute. Removed deprecated bg parameter.
[2015-04-23] Updated file path to webplayer sources. Updated variable and animation names. Removed deferred_rendering and context_antialias parameters from m_app.init() function.
[2015-05-15] Added CSS style description. Rendering area resize logic replaces from script to CSS table. Added link to standalone application. Added resize() function description.
[2016-04-08] Standalone B4W add-on is no longer mentioned to discourage its use. Fixed links. Removed show_fps URL attribute to simplify things. Added info about the Project Manager. Removed all CSS code and simplified code explanation.
[2016-06-16] Added the possibility to use physics to the benefits list of the second method. Clarified other items in that list.
[2016-09-21] Added an advice to use the Project Manager for creating apps.
[2017-03-22] Updated the link to the licensing options. Fixed the links to the #3 app sources.
I'm using  or method #1, how can I adjust the 3D content inside ? and how can I remove or hide the Control Panel button??
I'm using  or method #1, how can I adjust the 3D content inside ?
You can adjust the 3D view by placing the camera in your website in the desired position. Or may be I didn't understand your question?
and how can I remove or hide the Control Panel button??
You can do it by writing a custom application instead of using the standard Web Player. See programming tutorials on this website and the source files of the demos in your SDK to get an idea how to use the Blend4Web API.
how can i remove 1,2 and 3 in the photo ?
See this topic for the tip on how to modify the Web Player. Please note that you'll need to open source your project or buy a PRO license for that.
I would really like to know, how to add more Interactive 3D images on single web page.
You can create several init functions and use them in different namespaces.
For instance: init_1, init_2, init_3 - your functions.
Ok, thank you. I had changed it and now it looks like this.
But it still not work properly.


Supplied with Vehicle at RV Vacation Europe.
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The rants and raves of a teenage cinephile who is just a little bit obsessed with Catherine O'Hara and Hayao Miyazaki.
Review Slam 6-14-12
So, I figure, if I'm watching movies I have no reason to NOT write at least some kind of reviews for them. Thus, when I watch a few movies, I'm going to do one of these "review slams" where I just briefly list what I watched and write a short review! Let it begin.
Strictly Ballroom (1992) - Okay, I was not expecting to love this as much as I did. Something about the cliche romantic-comedy plot devices being used in the context of a dramaticized version of professional ballroom dancing just really made me fall in love. This being Baz Luhrmann's first film, it's pretty subdued when compared to like, Moulin Rouge!, But I'm going to go out on a limb and say that this is the better film. It's subtly stylized, the leads are not brilliant actors but they're remarkably charismatic, and the dancing is just exhilarating. Truly a joy to watch. 9/10
The Hunger Games (2012) - I finally saw this, after months of delay. I am a huge fan of the series, and this movie lived up to all expectations. Really, I thought it was a perfect adaptation - especially the score, which was beautiful and defied the trap that action movie scores seem to fall into of all sounding the same. I thought the film did a particularly good job of portraying the absolute horror of this society and the seamless integration of the behind-the-scenes stuff was great. As a whole it didn't hit me as hard as I had hoped, though I think this can be attributed to the fact that the book it is based on is the most expository of the trilogy. Let's see how the other two stack up. 8/10
I'm a Cyborg but That's OK (2006) - At first I thought this movie was trying way too hard, but by the end I was really pleased, and it has stuck with me quite surprisingly. I do think a lot of the plot elements are a little bit contrived, but the spectacular visuals, the risky but successful stylization, and the charismatic performances from the two leads make up for the slight missteps. My biggest problem was the score, which sounded like it belonged to a mediocre 90's film. However, it's overall very enjoyable and enrapturing. 7/10
Sonatine (1993) - I'm not sure if it was the translation, a cultural or period difference, or the haphazard way in which I watched this film, but I am sure I didn't grasp all of the subtleties of the plot. Hence, I don't really feel qualified to discuss anything but Joe Hisaishi's score, which is why I watched the film in the first place. It's perfect, like everything else Hisaishi has done, and it's fun to hear his much earlier work - it's much more electronic as opposed to the rich orchestral colors he employs in his Ghibli era work. The film itself had some great acting but I think I need to see it again to appreciate it. For now though, I'll give it a 7/10
Rampart (2011) - This film left sort of a sour taste in my mouth - in that, despite the fact that there was some brilliant writing and some absolutely fantastic acting, I felt the film didn't really go anywhere. It felt like it was trying to say something but never quite got it out completely, and thus a lot of it fell flat. The acting though, was really commendable. Sigourney Weaver is just FIERCE, Woody Harrellson is very solid, and it's really nice to see Brie Larson, who i love, getting a part in a serious movie like this - a part, which I must say, she did quite well in. 6/10
(500) Days of Summer (2009) - I've seen this movie multiple times, and it was actually my number two film of 2009 when I first made the list (it's since migrated to roughly spot number 4). Nonetheless, I love it more and more each time I see it. It's so expertly paced and aesthetically well filmed, as well as simply endearing. I understand complaints of its over-quirkiness and the Chloe Moretz character (who is the only part of the film I find less enjoyable on each viewing), but overall it's such a unique take on a romance film, as well as a film that just captures my heart in a way few films can. Also, the soundtrack is just...perfect. There's really not a song out of place and the trajectory of the aural and visual experience is absolutely marvelous. Not to mention Joseph Gordon Levitt and Zooey Deschanel, whose performances get so much more layered on repeat viewings. I love this movie! 9/10
All right, that's it for now. I'll try to keep this a recurring thing - as long as my movie input remains healthy, this post will exist. Haha! :)
Posted by Robert at 9:38 PM 1 comment:
marioman60@gmail.com
Teenage music student who is addicted to all things film and is having a love affair with vegetables and tofu.
Best Score Rankings
Catherine O'Hara Filmography Project
Golden Cornea Awards
Vegetarian Movie Characters
The Most Popular Kids in School
Confessions (8)
Crazy, Stupid, Love. (7)
Harry Potter and the Deathly Hallows Part 2 (8)
Jane Eyre (9)
Just Go With It (5)
Justin Bieber: Never Say Never (5)
Source Code (7)
The Help (7) [2x])
The Tree of Life (10)
LAMB!!!
my new plaid pants
Armie Hammer Seven Times
Film Experience Blog
Joan Castleman got there first
Wide Screen World
Awards Daily's Oscar Countdown
The Actors — How Ensemble Cast Drives Best Picture
The Silver Screening Room
Quick and Messy Oscar Predix
All About My Movies.
Golden Globe 2020 Predictions
Fritz and the Oscars
Best Actress Ranking - Update
Japan Cinema
ピルと喫煙の相性は非常に悪いです
Not all Texans ride horses to school
Review: "The Beguiled"
Alex in Movieland
The 1001 Movies You Must See - A Movie Review Club
3D Power Architectural Visualization Company
Sage Slowdive (The Supporting Actress)
#30: Joni Mitchell "Blue"
Amiresque
Central Florida Film Critic
Jasprom BBM Terbaik di Kaskus
Kid In The Front Row
What Was This Place?
Encore's World of Film & TV
Poor Joe: on Angels in America's lost character
My Latest Oscar Film
Camille Claudel (1988/1989)
A Life in Equinox
You Know in a Year I'm Gonna Be Happy
StinkyLulu
1980's Supporting Actresses
Movies Kick Ass Blog
Review: "The Rugby Player"
One Chapter Ends...Another One Begins
Journalistic Skepticism
where best animated feature stands
The Predictability of Stupidity: Movie Reviews
That awkward moment where your DVD player breaks and Netflix becomes a bitch to maintain.
Insight into Entertainment
Insight into Entertainment has MOVED
Sugary Cynicism
Margin Call or "That One Big Oops"
Awkward is What We Aim For
Rapid Reviews: Gotta Get Caught Up!
We Moved!!!
oscarfan
The Film Conqueror
OUR LAST POST AT THE LIST
And All That Film
The (New) Final Oscar
Going back to my first home base. . .
Nameless Studios
2008 NSA Supporting Nominees
1,000 Movies
Gone With the wind (1939)
M o v i e M a n i a
The Best Films of 2000s: This Guy Over Here
What Happened Today


The Apple iPhone XS has been newly launched in September 2018 by top mobile phone maker – Apple Inc. with lucrative designs and new technologies. On the very first glance of this smartphone, you will be mesmerized with its fine design, classy look and sleek finishing. Although this model is similar to Apple iPhone X with 5.8 inch screen, yet this time Apple iPhone XS has been upgraded with its new feature - A12 Bionic next generation neural engine which enables the users to experience gaming, augmented reality and photos to a whole new level. Around 177g and 7.7mm in thickness, it is packaged with iOS 12 up to iOS 12.1.3 to manage all of your activities flawlessly. It is fast, pretty, eye catching and sturdiest. The phone comes with various color options like Space Grey and Silver to match your style. Gold is also added into the color list this time. The phone is especially designed to provide you the highest form of virtual reality, so flawless that one cannot resist using.
This new Apple IPhone XS comes with multi touch display to offer great visual experience to the users. The screen size of the phone is 5.8 inches and the weight is approximately 177g. On the other hand, if we talk about Samsung Galaxy Note 9, it provides you full 6.4 inches display whereas OnePlus 6T has 6.41 inches display. It has an OLED display showing 2436 x 1125 pixels resolution with the aspect ratio of around 19:5:9 and 458 ppi density. The phone is available in various storage options ranging from 64/256/512 GB storage facility and works on GSM/CDMA/HSPA/EVDO/LTE technology. Not just this, it has super AMOLED capacitive touch-screen which will simply give you smoother, faster and clear vision by generating more and more pixels on your Smartphone. It has scratch-resistant glass with oleophobic coating. This means no more annoying fingerprint marks on the screen and other form of dust on it. Just wipe it and here is your phone ready to shine again. Besides, the users will get glass on both the sides of the phone i.e. front and back with improved scratch resistance technique. The touch screen of this smartphone gives you the advantage of 3D touch with Dolby vision to make your virtual experience phenomenally soothing and amazing.
Just like Apple iPhone X, Apple iPhone XS, one of the latest Apple smartphones, comes with powerful 12 MP rear camera along with the sensors of f/108,26mm (wide) and f/2.4.52mm (telephoto) that lets you capture the incredible shots without much calculation and second thought. Apart from that, there are some other great features in the camera like HDR (photo/panorama) for better dynamic range that brings more shadow details and highlights to your photographs. It also has the advanced bokeh in portrait mode which makes the background look much better. Apple iPhone XS also deals with low light scenarios where the camera sensor digs deeper and produces larger and larger pixels. And if we talk about flash, it is decked with Quad-LED dual tone flash. However, the front camera remains the same providing you 7MP camera with HDR feature.
Apple iPhone XS mobile phone offers you a little bit advanced technology which is decked with new A12 bionic hexa core processor, the smartest and powerful chip in your Smartphone which is said to be the biggest game changer in the processor. Even its siblings - Apple iPhone XS Max and Apple iPhone XR is also available with the same feature of A12 bionic hexa core with neural engine that delivers phenomenal visual and gaming experience to the users. The iPhone XS uses real-time machine learning to transform the way we experience gaming, photos or reality. The processor of this model is intelligently matched with 4GB RAM and 120 Hz touch sensing which further more provides the user smoother and flawless performance. It gives its users more options to indulge in various tasks like video enhancing facility, video editing support and audio video encoding and decoding. Using advance machine learning technique, the phone comes with Face ID which enables your face to work as a password. This technique detects even the minor changes in your appearance. Some other features of this handset are Accelerometer, barometer, and compass. It boasts of the most talked assistant "SIRI" which can easily decode the languages and can fully understand your directions and verbal dictation.
Come equipped with built in rechargeable non removable lithium-ion 2658 mAh battery, Apple iPhone XS will let you enjoy the advantage of Qi wireless charging. With this fast charge feature, your phone can charge up to 50% in just 30 minutes with 18W adapter or higher. The battery stays longer in Apple iPhone XS as compared to Apple iPhone X. Apple iPhone XS gives you the talk time of up to 20 hours even if you are a heavy phone user. But if we talk about audio playback time, then it crosses the score card as it provides you the backup of around 60 hours. On the contrary, Google pixel 3XL has the battery backup of 3430 mAh. If you are looking for low cost mobile phone with higher battery backup, then you can go for ASUS ROG which has the battery backup of 4000 mAh.
Apple iPhone XS, a newly launched mobile phone, is Wi-Fi enabled 802.11A/B/G/N/AC, with dual band and hotspot facility. The network connectivity of the handset will help you surf anything hassle-free and without any error. All the more, smoother network provides you cluster free connectivity. Apple iPhone XS Bluetooth works on 5.0, A2DP, LE, which connects flawlessly without any interruption. The phone is fully GPS and NFC enabled. If you are a person with taste of music and songs to the core and enjoy on the go songs, then Apple iPhone XS upsets you for not providing FM radio option.
Apple iPhone XS comes with live wallpapers to enhance the screen of your Smartphone. Each of the patterns though looks like planets, but are instant mix and swirls of paints and colors. You can enjoy the changing colors, swirls and patterns in your free time. This feature somehow brings life to your screen without any error. If you are in Dubai , UAE, then this is your golden chance to grab Apple iPhone XS with newly developed A12 bionic hexa core processor, the biggest game changer in the Phone.
The Apple IPhone Xs Mobile Phones is manufactured by Apple and was added here around 27th Nov 2018 and is the part of the Apple IPhone Xs series.
The best price AED 4499.00 for this product is available on . You can make your payment easily through . Also, you will get your order at your doorstep by .
This Model Apple IPhone Xs comes equipped with many fascinating features.
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The Outsider: Inclusion and Exclusion in the Therapeutic Relationship
Friday 18th October 2019 at BPS Offices, London
Join us in a day of exploration with the Psychotherapy Section at which we seek to deepen our understanding of the complexity of the therapeutic relationship and the unconscious barriers that exclude outsider and marginalised groups.
Psychotherapy Section members are welcome as well as anybody else within BPS who is interested from all sections also members from other psychotherapy bodies such as BACP and UKCP and ACP – other professional bodies and interested members of the public. The Conference is about helping excluded groups within psychotherapy treatment.
Dr Farhad Dalal - Psychotherapist and Group Analyst
Author of most recent book: CBT – The Cognitive Behavioural Tsunami: Managerialism, Politics and the Corruptions of Science. Farhad will present a paper called 'The Bureaucratisation of the Romanticised Other'.
Ms Isabel Clarke, Consultant Clinical Psychologist
Will present her trans diagnostic, trauma informed formulation based approach: Comprehend, Cope and Connect; engaging the individual from where they are – across diagnostic boundaries and cultures.
Dick Blackwell – Consultant in Group and Family Therapy.
Liberation Psychology, the Social Unconscious and the Politics of Inclusion/Exclusion.
Dr Phil Cox (Psych.D, C.Psychol)
Othering the therapist: Professional complaint hearings
Phil is a passionate advocate for social activism and supporting marginalised individuals and groups, which includes therapists and trainee's who experience difficulties during professional complaint procedures.
Professor Dr Zenobia Nadirshaw, MBE
Paper - Triple and Double Jeopardy in Psychotherapy
Zenobia is a Consultant Clinical Psychologist and has contributed immensely in the teaching and practice of psychology with the added emphasis of incorporating the ethos and philosophy of positively valuing difference and diversity.
Speaker biographies are available further down the event page.
Which groups are Excluded from Treatment.
How do we help and support excluded groups.
How do we recognise systems that are exclusive.
How can we become more inclusive.
Who is the course intended for?
This is for any member of BPS but also other psychotherapy bodies such as UKCP and BACP and ACP Other professional bodies may attend and interested members of the public.
Please note, this event is credit/debit card payment only at the time of booking. If you need an invoice, please submit your booking form and contact us.
Registration fees can be found on the online booking form. If you have any queries please contact us via the event hotline on 01332 224507
09:30 Intro Speaker
10:30 Speaker
Dick Blackwell
Dick Blackwell was born into the British Labour movement after WW2. He attended an inner-city secondary modern school before studying Business Management, Physical Education, and Sociology at university during the turbulent 1960s. He was an active member of the 'New Left' concerned particularly with student power, industrial democracy and solidarity with third world liberation movements. His sociological research involved a Black Youth in the Inner City action-research project. He began training as a group analyst in the 1970s having earlier joined the Samaritans as a volunteer. He also trained in family therapy and for ten years lead a project which evolved from psychiatric day centre, to therapeutic community to centre for individual group and family therapy, particularly for 'patients' regarded as 'unsuitable' for psychotherapy. He then moved to private practice as a psychotherapist and organisational consultant, and to working with torture survivors, most of whom were refugees. He has been chair of the IGA, a co-founder of its organisational consultancy section, and is Associate Editor of the journal Group Analysis. He has published numerous papers on psychotherapy, culture and politics and one book - Counselling and Psychotherapy with Refugees.
He is now Consultant in Group and Family Psychotherapy at the Baobab Centre for Young Survivors in Exile.
Isabel Clarke
I am a consultant clinical psychologist with over 25 years' experience working as a therapist in the NHS with people with complex problems. I have developed a trans-diagnostic, trauma-informed, formulation based approach, Comprehend, Cope and Connect (CCC), which has been applied in acute services and beyond, enabling individuals to be understood at an emotional, felt sense, level and teams to work psychologically. Because it naturally incorporates spirituality/religion, and has a more relational, less individualistic understanding of the self than usually found in psychotherapy schools, CCC lends itself naturally to cultural adaptation, which is our latest project. Psychosis and spirituality, and the psychology of spirituality are further areas of specialism.
Most recent publication: Clarke, I. & Nicholls, H. (2018) Third Wave CBT Integration for Individuals and Teams: Comprehend, Cope and Connect. Routledge.
www.isabelclarke.org
Presentations considering being an Outsider in the therapeutic relationship typically look outwards at the Other. We will look inwards towards our profession and consider how practitioners considered to misjudge the delicate balance between good and less helpful practice can become enmeshed in disciplinary processes and professional conduct hearings, which can often position the practitioner as an Outsider. In a profession that values the Therapeutic Relationship, these processes can often isolate and position a person on the receiving end of a complaint as the Outsider. Phil's experiences as the Psychotherapy & Counselling Union lead on professional complaints suggests that professionals working with marginalised 'Outsiders' are at greater risk of themselves becoming marginalised within our professions. His research publications, conference presentations and lectures focus on unintended harm within psychotherapy, and how to support trainees in difficult situations and/or professionals who are thinking of making a complaint, or who have received a complaint against them. Phil is a passionate advocate for social activism and supporting marginalised individuals and groups, which includes therapists who experience difficulties during professional complaint procedures.
Dr Farhad Dalal
This paper will argue that institutions and bureaucracies conflate the values of the Enlightenment with those of the Romantics to produce procedures that marginalize and exclude even as they claim to include. In part, this is made possible by creating a rupture between politics and culture to produce notions of identity that are depoliticised.
Farhad Dalal is a psychotherapist and group analyst, working with individuals, groups and organizations, initially in London, and latterly in Devon.
He has published four books to date. Taking the Group Seriously, Race, Colour and the Processes of Racialization, Thought Paralysis: The Virtues of Discrimination, and most recently, CBT – The Cognitive Behavioural Tsunami: Managerialism, Politics and the Corruptions of Science.
Professor Dr Zenobia Nadirshaw MBE
Prof Zenobia Nadirshaw MBE, is a Consultant Clinical Psychologist with a work record of 44 years in the N H S..Dr Nadirshaw has contributed immensely in the teaching and practice of psychology with the added emphasis of incorporating the ethos and philosophy of positively valuing difference and diversity.
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