A History Of Feminism English Language Essay

A History Of Feminism English Language Essay Feminism is a historically recurring phenomenon, being a potent form of cultural identity to take on linguistic and social expression (Simon, 1996; 7). The concept of gender in an era of feminism, a period powerfully influenced by feminist thought, has been the focus of research in the field of translation studies. Issues of gendered identity within translation was first introduced by feminist thinkers in the 1960s and 1970s to question the cultural and political powerlessness of women (von Flotow, 1997: 5). The emergence of Canadian feminist translations (Godard, 1990, Lotbinià ¨re-Harwood 1991; von Flotow 1991), established a school of work, modelling a theory from incorporating feminist ideology into translation, which resultantly has influenced international translation studies. The pre-established notion that language was not only a man-made artefact but an expressive tool to reflect on male ideology impelled discussions of gender and translation. Contemporary theorists viewed this patriarchal language, traditionally used in largely male-run institutions such as universities, as an instrument of womens oppression (Lotbinià ¨re-Harwood 1991; von Flotow 1991). Needing to radically change these conventions, feminist translating during the 1970s sought to undermine and subvert patriarchal language, to introduce new, experimental ways of writing so that language could be used as a cultural intervention; an endeavour to alter expressions of dominance whether at the level of syntax or semantics (Simon, 1996: 9). Feminist theories have also initiated a revision of the terms central to translation studies and feminism, such as traditional hierarchies and gendered roles, and rules defining fidelity. Under the influence of the cultural turn, contemporary translation was not only an operation of linguistic transfer, but also one that created new textual forms and introduced new paradigms of knowledge. Translation is considered as a way of engaging with literature; where the feminist thought creates new lines of cultural communication, where translators are involved in a politics of transmission (Simon1996:viii). In addition, feminist theorisers saw a parallel between womens oppression in language and culture and its association to the devaluation of translation (Chamberlain, 1992). Translations themselves, given that they are secondary pieces of work, have negatively been linked with implications of discursive inferiority. The authority of the original over the reproduction is linked with imagery of masculinity and femininity; the original is considered the strong generative male, the translation the weaker and derivative female. (Simon, 1996: 1)  [1]  From this, the art of translating has been envisioned as a feminine activity (Simon 1996; Flotow 1997). Nonetheless, despite its historical status as a weak and passive composition, translating has offered a means of expression for women; allowing them to contribute to the intellectual and political aspects of society. In precedent years, scholarly authorship was primarily regarded as a male activity in European culture, and published literary work by women was susceptible to accusations of presumption (Krontiris 1992: 17-18).  [2]  Adversely, translation offered an opportunity for women to become involved in literary culture in a way that did not openly challenge social or literary power arrangements. Another theoretical view challenges the belief that the status of translation is analogous to that of women. Simon (1996) distinguishes a language of sexism in translation studies, noting connotations with dominance, fidelity and betrayal. Representative of this is the seventeenth century adage of les belles infidà ¨les, a term coined by Gilles Mà ©nage to describe the French practice of translation.  [3]  4The idea it encapsulates is that translations, like women, can be either beautiful or faithful, but not both; thus, being viewed as mutually exclusive. The term has hence come to signify a type of translation that diverges from its original to an extent that it betrays the source text. Such disparaging comparisons lead to objections and strong criticism on behalf of the feminist thinkers. According to Chamberlain (1992), terms such as les belles infidà ¨les express the traditional depreciation of both women and translation, resulting in the basis of feminist translation the ory: to identify and critique the tangle of concepts which relegates both women and translation to the bottom of the social and literary ladder (Simon, 1996: 1). From the revioson of such theories, it is discernible that taking a feminist approach on translation seeks to challenges the conventional hierarchies in society. Issues of language and gender have become intertwined, where gender can be seen as an element of identity and in some ways, takes form through social consciousness (Spivak, 1990). Applying a feminist voice to translation projects allows a translator to assert her identity and ideological stance. The feminist translator shows her critical judgement and her interminable re-reading and re-writing, flaunts the signs of her manipulation of the text highlighting her role on determining meaning to her work (Godard 1990: 91). What feminist theory highlights is this renewed sense of agency in translation, allowing the reader to make cultural sense of the difference between original and translation. Feminist translation endeavours to extend and develop the intention of the source text. Sherry Simon (cited in Arrojo, 1994) argues that the remarkable aspect of translation is that represents equivalence in difference. Taking into account the feminist perspective, provides an alternative voice to the original text, aiming to make the feminine visible in language (De Lotbiniere-Harwood, 1996: 15). Von Flotow (1997: 10) also expresses this intent by stating, if we continue to speak the same language, we will reproduce the same (his)story, therefore showing the need to create new lines of transmission. Exemplary of this approach is the Bible where revised versions provide a fresh vantage point for the reader. The eventual production of The Womens Bible (Stanton, 1895) was an attempt to draw attention to the sexist nature of current translations.  [5]  It was seen as a way to develop a language in an effort to alter expressions of domination and de-construct patriarchal language. political motive De Lotbinià ¨re-Harwood defined translation as a political activity making language speak for women. (Santaemilla, 2005: 36) but needs a limitation. Duly, feminist translation opens up the question of fidelity, which has been an established quandary throughout the history of translation.  [6]  The meaning of the original and the message intended for the reader can be uncertain and constantly subject to interpretation and distortion. A translation significantly altered will result in the work being an adaptation rather than a reproduction of the source text. Determinately, an excessive amount of manipulation will result in a loss of originality, where Brazilian critic Rosemary Arrojo (1994), states that it is contradictory to claim fidelity to a text one deliberately subverts.  [7]   However, for feminist translations, fidelity is to be directed toward the writing project itself, rather than to the authors original or the reader (Simon, 1996). Though there is recognition that the translator arbitrates the role of interventionist, as she reproduces faithfully but has scope for intervention, albeit this does not mean that the translation can be free in her reproduction but that her work should be shaped and focused by its final aims.  [8]   Another constraint is that translations themselves are made for a target audience, usually dependent on the receptor language. Likewise, a radically feminist text will only target one specific readership Equally, certain problems can arise from attempting to translate a highly masculine text With the prevalence of machismo in Spain and Latin America, the work of translating cultural gender differences has repeatedly raised issues of sexism. Suzanne Levine (1983: 83), experiences difficulties when translating metaphors and images referring negatively to women, questioning whether to repeat the same archetype in her translation.  [9]  Not only will it possess a question of fidelity but also a loss of originality. The presence of a system of sexist thinking in an authors work can make it very difficult to translate with a feminist approach. Obviously, the substance of the work represents a certain meaning that the author aspires to express, a meaning behind the choice of words, and through feminist thinking, this message could be lost through translation. Another obstacle when appropriating a feminist translation may stem from cultural problems rather than linguistic. Trying to re-work a text that is reflective of a specific time period it is written manifests difficulties. Translations of various books from the Bible have incorporated the use of neutral pronouns in an attempt to eliminate male-bias language (Haugerud, 1977).  [10]  Feminist revisions of the Bible do not seek to change the content of the text but are rather concerned with the language in which this content is expressed.  [11]  In riposte, Nida (cited in von Flotow, 1997: 55) asserts that the Bible needs to be read in the context of the male-dominated society in which it originated. Bearing these factors in mind, revising the language from a radically feminist perspective can considerably change the tone and meaning. Gender neutrality can be a way to explicitly avoid a Karen Nà ¶lle-Fischer (1995) translation has shown her the immense benefits of a language in which gender need not be immediately revealed in the nouns, adjectives or participles an author uses. In English, it is easy to postpone revealing the sex of any character, thus heightening the effect of gender when this mysterious person turns out to be contrary to what is believed.. It is thus possible to maintain ambiguities leave things up to the readers imagination and not impose one particular reading. It is difficult to maintain this ambiguity in gender marked languages. Given the characteristics inherent in languages with grammatical gender, where it explicitly references the sex of the noun, translators providing an English version of the source text will face uncertainties when translating. Canadian feminist translators innovated to find new formulas of expression that did not erase the gender marks of the original (Lotbinià ¨re-Harwood 1991; von Flotow 1991).  [12]   When looking at the contents page of the text, various language manipulations occur, in the titles of the short stories. The majority of them reflect on the translators position to remain neutral when re-working the gender-marked Spanish: Regalo para una novia, where sweetheart has been chosen instead of the more obvious girlfriend. This again can be seen with El huà ©sped de la maestra, without making explicit references to the sex ot the subjects in English.  [13]   Another difference can be seen with the translation of a word, as is explicit in Marà ­a la boba. Boba which refers to silly or naÃÆ' ¯ve gives off a negative connotation, but the English simple is quite neutral, reflecting that the author wished not to attribute a negative connotation to Marà ­a, Peden presenting her own feminist perspective. Yet probably the most striking alteration is with Nià ±a perversa, where not only does the English opt out of referencing the sex of the child, but translates perversa as wicked. Although accurately, wicked is a true rendering of the word perversa, the two do not share the same connotation even after having read the story.  [14]   However, if perversa was translated as perverted in the English, it would have a rather stronger connotation than the Spanish, and thus ascertaining the issues behind a cultural sense of the difference between original and translation. The alteration in the translation is not of a significant difference, demonstrating Simons belief of equivalence in difference. Another example where meaning is sometimes lost through translation is during the opening paragraph of the story. The young girl, Elena, is described as skinny and unattractive, as una cachorra desnutrida where the English translates as a scrawny whelp. A few lines on, with regards to Elenas solitary character she is referred to as una gata, where Peden writes a waif. Does mean wicked but dependent on the context, and I dont think it applies here. In the Spanish the metaphors plants a specific image in the readers mind, which is therefore lost in the English translation, as there is no build up of metaphors.  [15]   Interestingly, the translation does not take a strong feminist approach, showing that all translations need not be radically feminine. Pedens English translation remains faithful to the original text, rendering the meaning of Allendes stories within her new reproductions.

Many Faces Of Evil :: essays research papers

  Ã‚  Ã‚  Ã‚  Ã‚  Evil has many faces. One of these includes racism and the injustices which many people have had to face. The following are some of the injustices which have occured and been documented.   Ã‚  Ã‚  Ã‚  Ã‚  Between the years of 1923 and 1947 many chinese were sent to canada to work in order to support themselves and their families in china. Men from China and Hong Kong went to Canada while leaving behind wives and children. Many jobs were open to the chinese but most, if not all, were low paying dangerous jobs. Such as working on the railway. The chinese were often used for cheap labor. This continued on for many years. The injustices toward the chinese were fading. Douglas Jung had become the first Chinese MP, and the British Columbia China town had become more and more populated. This was the end of the exclusion act.   Ã‚  Ã‚  Ã‚  Ã‚  Auschwitz was one of many concentration camps in the 1930's and 40's. Many famillies men, women and children would gather all their belongings and set off to this new place of work. Only to find a prison. A place surrounded by barbed wire and electrical fences. A place where prisoners had no rights, and would never come out alive. This concentration camp alone had millions of victims. Then came a man by the name of Rudolph Verba. A strong man who knew his destiny was not to be murdered in such a camp. Then on the seventh of April, 1944 Rudolph and two other men set out to make their plan of escape work. With help from people inside the camp and a well thought out plan Rudolph was able to escape. He went up the river towards the Slovakian Mountains until he came upon a woman who would help him. As an unsaid rule in these days people would not exchange names or very much information. This way no one could name any names if they were to be interogated. Rudolph helped many people in the Auschwitz camp, although many were already murdered and some were too weak to live even after being released from the concentration camp.   Ã‚  Ã‚  Ã‚  Ã‚  In both of the documentaries which we viewed, the themes were very much alike. Both were about the injustices and slavery which had been set upon so many people. Another injustice was that of the Jewish people.

Brian Clark Whose Life Is It Anyway Essay

Exploring the ways in which Brian Clark makes the scene an important and dramatic moment in the play When talking about the important and dramatic scene in this play I refer back to pages 25-30. These six pages are all about a little encounter between Ken and Mrs Boyle. This is a fundamental scene in the marvellous play because Ken finally expresses his motives and feelings. Brian Clark uses many techniques to give the reader this valuable information through repetition, the use of speech (quite obvious, could be expected), stage directions and the form of text (Carmen figurate but then for texts). The stage direction supplies the reader with a lot of essential information. In the beginning just before Mrs Boyle enters the room Ken is supposedly happy. I know this because I quote; â€Å"(cheerfully), Doubt it Sister (pg. 25). I’m not even able to be death of myself. Because of he stage direction we can clearly see that Ken is in a positive mood. The interactions with Mrs Boyle start of with a friendly and respectful greeting to Ken, â€Å"Good Morning† (pg. 25). But through out this scene Ken changes his attitude and starts shouting and cursing. The main reason why he was shouting is because Ken dislikes the professionalism that goes on in the hospital. He dislikes it to a certain extent when it can be called hate. In this important scene Ken has mentioned that he doesn’t want to live on anymore with these conditions of the body, as he only wants to live if he can live a normal life. And a normal life would include living healthily with out the help of medical instruments. Brian Clark has made Ken use a certain amount of sarcasm and partly rhetorical questions to portray Ken to the reader as he is. The reader will most likely think that Ken Harrison is trying to outsmart people and sometimes he does achieve this. Such as; â€Å"What do you do? Conjuring tricks? Funny stories? Or a belly dance? If I have any choice, I’d prefer the belly dance. † Mrs Boyle: I’m afraid I’ve left my bikini at home. Ken: Who said anything about a bikini? He thinks outside of the box. He repeats the same kind of jokes. This can be funny for the reader but for Mrs Boyle and the other hospital staff it might be annoying on the long-term aspect. Also the joke about the ‘How to be a sculpture’ book is funny, but in the meantime its another moral definition. This joke tell us that one of his many reasons to die is because he cant do what he loves most, sculpturing. This is quite sad but you must think through each joke. Through out the whole play Clark portrays Ken as a sex addict who loves to flirt with the younger nurses but we (as a reader) find this ok because all have a weak spot for this funny paraplegic individual. He insults Mrs Boyle and the hospital staff multiple times in this short scene. Many of these curses are religion related but this is most likely just because of when this was written. The early 90’s this was very usual. Ken says Christ almighty, for god’s sake and other things. He must express his feelings in some way and since he can only move his head and speak he chooses, since its his only option, to let out his anger via the mouth. These words are all aimed towards Mrs Boyle’s professionalism and detachment. This makes Ken very angry and I understand his motives very well. His feelings are just being crushed and he feels ignored, so why continue living a life you don’t want to live? The main genre of this scene and play is the fight between personal choices versus professional opinions. The doctors claim the responsibility to keep him alive if he can (except for John, but he is not a â€Å"real† doctor). In conclusion Clark has successfully made this an important scene in the play. One of the main things was the moral of Ken’s actions.

Intellectual Capital Comparison Paper - 1077 Words

Intellectual Capital Comparison Paper Intellectual capital is the combined knowledge of employees within an organization (Intellectual, 2013). This knowledge is to add value to the organization in ways such as increase profits, provide products or services to customers, gain competitive advantage, improve processes, or other types of capital. This paper will show five different types of intellectual capital that adds value to an organization. It will provide examples of each intellectual capital, whether that capital is identifiable or unidentifiable as an asset, and how each provides value to the organization. The first intellectual capital to discuss is customer capital. Customer capital is the relationship the organization builds and†¦show more content†¦The value of human capital may be hard to measure, yet possessing the right people working together can help an organization meet its vision and goals. The third intellectual capital to discuss is structural capital. Structural capital supports human capital in an organization through such things as information systems, policies, processes, patents, and other structural capital (Structural, 2013). For example, many organizations have patents on products to protect its capital from other organizations from using its product designs or technology to make a profit of its own. For example, according to a New York Times article by Jad Mouawad (2012) that Marvell Technology Group was found â€Å"guilty for infringing on a pair of patents from Carnegie Mellon University that increases the accuracy of hard drive circuits to read data on high-speed magnetic disks† paying $1.17 billion dollars for the crime. Some structural capital can be identifiable, such as systems and patents because these types of structural capital are sold to others, therefore earning revenue and tractable in financials. Structural capital holds value to organ izations ability to produce and improve products and services for its customers, and therefore increasing its revenue. TheShow MoreRelatedEssay about London: A Cultural City1248 Words   |  5 Pages4. London a Cultural City London had become a wonder, but was it a marvel or a monster? The Intellectuals of the Enlightenment saw that the future lay with cities: despite ancient anti-urban prejudice, the city now seemed to promise development, profit, pleasure, peace and the decrease in ignorance; city man was a civilized man. Voltaire reckoned London the cradle of social liberties and mobility by contrast to the rigid hierarchies of the fields. Yet, cities had enemies as well as friends; manyRead MoreOperational Plan1670 Words   |  7 Pagesfrequent review and adjustment is essential in order to be in control of operational plan financial activities. 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Substance Abuse And Domestic Violence - 3742 Words

Introduction and Background Many people who seek domestic violence services, and even more who do not seek services, are dealing with substance abuse issues as well as abuse. The reasons that domestic violence victims begin their substance abuse vary, but can include: use as a coping mechanism in order to survive the abusive situation, a way to deal with abuse of the past, coercion and by an abusive partner, chemical dependency, cultural oppression or a new sense of freedom (Bland Edmund, 2005). Whatever the reason for substance abuse, it can lead to isolation and shame. These feelings are then often intensified and magnified when domestic violence is occurring at the same time. There is a large societal stigma surrounding both†¦show more content†¦The most dangerous time in an abusive relationship is when the victim tries to leave, and the average person returns to their abuser seven times before leaving for good. According to the 2011 Wisconsin Domestic Violence Hom icide Report, there were 40 domestic violence related deaths in Wisconsin in 2011. The deceased in these cases ranged in age from less than a year to 82 years, with one in five of them being under the age of five. Most of these deaths occurred shortly after the victim left their abuser (2012). Substance abuse is defined as a pattern of substance use leading to significant life impairment or hardships; like failure to fulfill obligations, substance use in physically dangerous situations, frequent legal problems related to substance use, or continued substance use despite having persistent or recurrent social or interpersonal problems (American Psychiatric Association, 2000). Substance abuse is a diagnosable health problem, but often viewed as a moral failing which can compound the issues of people seeking services for sobriety (Bland Edmund, 2005). Substance abuse can also cause reduced inhibitions, clouded thought processes and lesser abilities to access threats which may caus e a person to miss the warning signs of an abusive person. While they may lessen the self -protective instincts of victims, the side effects of substance abuse are often noticed by manipulative

Cancer Rates And Lifestyle Choices - 1981 Words

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Taxation Fred Australian Citizen

Question: Describe about the Taxation for Fred Australian Citizen. Answer: Case 1: The capital gain that might be generated by Fred after the sales of holiday home: Fred being an Australian citizen could effectively use the both indexation and discounted method for calculating the capital tax. In addition, the indexation method could be effectively used as the property was mainly purchased before 1999 September (Ato.gov.au 2016). In addition, the any property that is been purchased after the 1999 September the indexation method could not be used for calculating the capital gain. Fred has mainly purchased the property in 1987. Furthermore, the Consumer Price Index (CPI) has been used for determining the CPI of 1987 quarter and 1999 quarter (Ato.gov.au 2016). With the help of this valuation, the overall capital gain and taxable amount of Fred could be effectively evaluated. Furthermore, the indexation method has been effectively conducted by using the CPI value for both 1987 and 1999. In addition, Fred is both a citizen and an individual in Australia, which allows Fred to use both Indexation and discounted method for calculating his capital gain tax. After the effective calculation of both indexations and discounted method, Fred could choose the capital tax method, which reduces his overall taxes (Ato.gov.au 2016). In addition, with the help of discounted method Fred is able to obtain a reduced taxable income, which might help in increasing his retained income. In addition, the capital loss, which was incurred in previous year, might effectively be deducted from the overall taxable income generated after the discounted method. As per ATO, discounted method is more helpful for individuals investors to reduce their overall taxable amount (Ato.gov.au 2016). Calculating the Net Capital Gain/Loss of Fred for the period ending on 30th June,2016 Discounted Method Indexation Method Particulars $ Amount $ Amount $ Amount $ Amount a) Sale of Holiday Home : Sales Consideration 8,00,000 8,00,000 Less : Cost Base of the Property 100,000 153378.4 Legal Fees on Sales (Exclusive of GST) 1,000 1,000 Commission of Real Estate Agent 9,000 9,000 Stamp Duty on Purchase 2,000 3,067.6 Legal Fees on Purchase 1,000 1,533.8 Construction Cost of Garage 20,000 133,000 24,673.9 192,653.6 Capital Gain on Sale 667,000 607,346.4 Less : 50% Exemption on Capital Gain 333,500 Taxable Capital Gain (A) 333,500 607,346.4 Less : Capital Loss of Previous Year 10,000 10,000 Net Taxable Capital Gain 323,500 597,346.4 Table 1: Depicting Freds capital gain for 2016 (Source: as created by author) Table 1, mainly helps in depicting the overall capital gain that might be generated by Fred by following the discounted or indexation method. Moreover, the use of discounted method might help Fred in reducing the overall taxable income and in turn retain more profits from sale of the Holiday home. The taxable amount as per discounted income is at 323,500. However, the indexation method might increase the taxable amount to 597,346.4 so the use of discounted method is more profitability for Fred. Change in net taxable amount if capital loss was from antique: The second situation mainly states that the overall capital loss, which was incurred by Fred mainly generated from loss of antique. In addition, as per the ATO the capital loss generated from an antique could only be deducted from capital gain generated from antique (Ato.gov.au 2016). Thus, the overall taxable amount of Fred will change in the current situation and will be around 333,500 as per the discounted method. Case 2: a. Providing relevant information of Periwinkle regarding the FBT consequences that it currently faces: Fringe Benefit Tax (FBT) on Car: The following table mainly helps in depicting the overall fringe benefit that is provided by Periwinkle to its employee Emma. In addition, the benefit is effectively taxable amount as per the guidelines of ATO. Furthermore, the car was mainly used for 336 days and thus fringe benefit is only calculated on that basis and amounts to $6,059.02, which is taxable on Periwinkle. Schneider (2013) cited that governments with the help of fringe benefit taxation system are able to effectively change tax on income that is been distributed among employees of the company. Calculating the Fringe Benefit generated from car Particulars Details Amount Total Kms. Travelled during the FBT year A 10,000 No. of Days in the FBT year B 366 No. of Days of Travel C 336 Annualised Kilometres (A x B/C) 10,892.857 Statutory Rate as per Annualised Km. E 20.00% Cost Base F $33,000 No. of Days available for Private Use C 336 No. of days in FBT Year B 366 Taxable Value (FxExC)/B $6,059.02 Fringe Benefit Tax (FBT) on Loan: The following table mainly helps in depicting the overall Fringe benefit tax, which might be paid by Periwinkle for lending help to its employee. As per the ATO guidelines, the interest is calculated on the market rate and thus, 5.95% is calculated for depicting the fringe benefit generated from loan. In addition, the overall taxable amount on fringe benefit generated from loan amounts to $22,250. Scott, Currie and Tivendale (2012) mentioned that fringe benefit tax mainly helps in reducing the unethical measures taken by the company to retain more profits. Calculating the Fringe Benefit generated from loan Particulars Details Amount Loan to Employee A $500,000 Benchmark Interest Rate B 5.95% Actual Interest Rate C 4.45% Taxable Value Interest on Loan D = (AXC) $22,250 Fringe Benefit Tax (FBT) on Discount: The following table main depicts the overly fringe benefits that is been generated by providing discounts to employee of Periwinkle. In addition, the taxable amount was mainly calculated by deducting the 75% of market price by actual price paid by the employee (Morris and Wilson 2014). Then the balance amount $650 is taxable under fringe benefit. Calculating the Fringe Benefit generated from discount Particulars Details Amount $ Market Price of the Bathtub A 2,600 Special Price for the Employee B 1,300 Taxable Value of the Bathtub C=A x 75% 1,950 Taxable Value of Benefit C - B 650 Providing fringe benefit tax that needs to be paid by Periwinkle inclusive of GST: The following table mainly helps in depicting the overall fringe benefit tax, which is to be paid by Periwinkles. In addition, the segregation of GST inclusive and free fringe benefits is effective depicted in the table. Barkoczy (2016) stated that segregation of GST tax mainly help in depicting the exact taxable amount of the company. Moreover, around $28,374.33 is the total taxable amount, which needs to be paid by Periwinkle for the period ending 31st march 2016. Calculating the Fringe Benefit Tax of Periwinkle Pty. Ltd for the period ending on 31st March,2016 GST Inclusive GST Free Particulars Amount $ Amount $ Car Benefit 6,059.02 Interest on Loan 22,250 Sale at Special Rate 650 Total of GST Inclusive/Free Benefits 6,059.02 22,900 A B Gross-up Rate 2.1463 1.9608 C D Gross-up Value 13,004.47 44,902.32 E = A x C F=B X D Total Taxable Fringe Benefit 57,906.79 G = E + F Fringe Benefit Tax Rate 49% J Fringe Benefit Tax Liability 28,374.33 K = G x J b. Depicting the changes that might be incurred if the share was purchased by Emma and not her husband: If Emma has purchased the overall shares then Periwinkle would be entitled for a deduction in FBT, which in turn help in decreasing its overall fringe benefit liabilities. In addition, the income that might be generated from shares like dividend will not be a taxable amount and Periwinkle is not entitled to pay any tax for such benefits. Lastly, the income that is being generated from shares will be a taxable amount for Emma and not affect the overall fringe benefit tax of Periwinkles. Gabbay and Smets (2013) argued that income generated from shares is mainly taxable under income tax or capital gain tax. Reference and Bibliography: Ato.gov.au. (2016).How to calculate your FBT | Australian Taxation Office. [online] Available at:https://www.ato.gov.au/General/fringe-benefits-tax-(fbt)/how-to-calculate-your-fbt/ [Accessed 18 Sep. 2016]. Ato.gov.au. (2016).Loan and debt waiver fringe benefits | Australian Taxation Office. [online] Available at: https://www.ato.gov.au/General/Fringe-benefits-tax-(fbt)/In-detail/Employers-guide/Loan-and-debt-waiver-fringe-benefits/?page=8#8_8_Reduction_in_taxable_value_where_interest_would_have_been_deductible_to_employee [Accessed 18 Sep. 2016]. Ato.gov.au. (2016).Property fringe benefits | Australian Taxation Office. 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