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 23rd Edition

STEPHEN BARKOCZY

UNIVERSITY PRESS
AUSTRALIA & NEW ZEALAND
 •••
V 111 INTRODUCTION

• A New Tax System (Luxury Car Tax) Act 1999 (Cth)

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

LEGISLATION INDEX
Part 3 of the book contains an index that covers the core tax legislation extracts reproduced
in Part 2.
4 Study Guide

Clear writing style ,4.5

Presentation of assignments ,4.6
Referencing and style rules ,4.7
Qyoting references ,4.8
Use of capitals, hyphens and numbers ,4.9
Bibliographies ,4.10
Answering Taxation Law Exam Qyestions 5
Overview ,s.1
Essential issues ,s.2
Relevant law ,s.3
Applying the law ,s.4
Conclusion ,s.s

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

2 STUDY TECHNIQUES
[1)2.1] Study regime
As with any subject, you should have a focused and disciplined study regime. Cramming at
the end of the semester is unwise, particularly in a subject as large and complex as taxation
law. You should therefore allocate time each week for study. This time should be spent
on revising lecture material, undertaking prescribed reading, making notes and preparing
answers to mock exam questions.
When studying a particular area make sure that you understand where it fits within
the broader subject material. Ask yourself: Why is the topic being covered, and how does it
relate to the other topics covered in the course? The answers to these questions will enable
you to better understand the subject as a whole.

112.1 Core Tax Legislation & Study Guide

 TABLE OF CONTENTS
Introduction 1
Overview ,1.1
Study Techniques 2
Study regime ,2.1
Note making ,2.2
Preparing answers to past exam questions ,2.3
Researching a Tax Problem 3
Overview ,3.1
Legislation ,3.2
Case law ,3.3
Australian Taxation Office (ATO) rulings and publications ,3.4
Government publications ,3.5
Board ofTaxation publications ,3.6
Professional publications ,3.7
Academic and professional journals and conference papers ,3.8
Textbooks ,3.9
Cases and materials books ,3.10
International resources ,3.11
Loose-leaf services ,3.12
In ternet resources ,3.13
Electronic tax libraries ,3.14
Essay Writing and Presentation 4
Overview ,4.1
Determining what is required ,4.2
Parts of an essay ,4.3
Planning and drafts ,4.4
Study Guide 5

[1)2.2] Note making

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

[1)2.3] Preparing answers to past exam questions

It is recommended that you read past exam questions set by your lecturers and prepare
mock answers to these questions within strict time constraints. Where possible, you
should seek to have your answers reviewed by your tutors or lecturers. It can also be helpful
to discuss your answers with fellow students to benefit from their insights. Discussing
questions can help identify issues and alternative approaches to tackling a problem. Some
hints on how to answer exam questions are set out below [,5.1-5.5].

3 RESEARCHING A TAX PROBLEM

[1)3.1] Overview
The answer to a tax problem will rarely be found in one place. In researching a tax problem,
you may need to refer to diverse reference material, including:
• legislation [,3.2]
• case law [,3.3]
• Australian Taxation Office (ATO) rulings and publications [,3.4]
• government publications [,3.5]
• Board ofTaxation publications [,3.6]
• professional publications [,3.7]
• academic and professional journals and conference papers [,3.8]
• textbooks [,3.9]
• cases and materials books [,3.10]
• international resources [,3.11]
• loose-leaf services [,3.12]

Core Tax Legislation & Study Guide 1]3.1

6 Study Guide

• internet resources [,3.13], and

• electronic tax libraries [, 3 .14].

[1)3.2] Legislation
Most tax problems will require you to interpret key provisions in taxation legislation. The
key legislative provisions relevant to most undergraduate taxation courses are contained in
Part 2 of this book.
In interpreting taxation legislation, you will need to bear in mind the common law
rules of statutory interpretation. In addition, you should be aware of s lSAB of the Acts
Interpretation Act 1901 (Cth), which allows the courts to refer to extrinsic material in
certain circumstances to ascertain the meaning of legislation. As a result, in appropriate
cases, the courts may use material such as Explanatory Memoranda, Second Reading
Speeches, Parliamentary Debates, and Government and Law Reform Commission reports
to assist with the interpretation of taxation provisions.
Of all the various kinds of extrinsic material, the most important are Explanatory
Memoranda that accompany Bills introduced into Parliament. Explanatory Memoranda
outline the reason for the introduction of the relevant Bill and explain (generally) how the
proposed legislation is intended to operate and be interpreted.

[1)3.3] Case law

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

1]3.3 Core Tax Legislation & Study Guide

Study Guide 7

Cases can also be accessed via the internet from the relevant court's website or through
other websites such as the Australasian Legal Information Institute website [,3.13].

[1)3.4] Australian Taxation Office (ATO) rulings and publications

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

Core Tax Legislation & Study Guide 1]3.4

8 Study Guide

returns (eg Individual Tax Return Instructions). Another important ATO document is the
Taxpayer's Charter, which outlines the respective rights and obligations of taxpayers and
the ATO. ATO publications can be found on the ATO website [,3.13].

[1)3.5] Government publications

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

[1)3.6] Board of Taxation publications

The Board of Taxation, an advisory board that assists the government in the development
and implementation of the taxation laws, has also published several interesting papers and
reports over the years, including the following:
• Evaluation ofthe Tax Value Method· A Report to the Treasurer and Minister far Revenue
and Assistant Treasurer (2002)
• International Taxation: A Report to the Treasurer (2003)
• Post-Implementation Review into Certain Aspects ofthe Consolidation Regime (2009)
• A Tax Transparency Code: A Report to the Treasurer (2016), and
• Review ofthe Tax Treatment ofBare Trusts and Similar Arrangements A Report to the
Minister for Revenue and Financial Services (2017).
These publications can be accessed via the Board ofTaxation website [,3.13].

[1)3. 7] Professional publications

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

1]3.7 Core Tax Legislation & Study Guide

Study Guide 9

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

[1)3.8] Academic and professional journals and conference papers

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

Core Tax Legislation & Study Guide 1]3.8

10 Study Guide

[1)3. 9] Textbooks
Textbooks are perhaps the most useful starting point in conducting tax research. They
enable the reader to gain an overview and basic understanding of a particular issue.
Textbooks usually provide a conceptual framework and introduction to the law as well as
a structured discussion of the relevant legislation, cases and rulings in the area. There is
also often a critical analysis and synthesis of the legal principles covered. Some of the most
widely used and annually updated Australian taxation law textbooks are:
• Wolters Kluwer,Australian Master Tax Guide
• R Deutsch, M Friezer, I Fullerton, M Gibson, P Hanley and T Snape, Australian Tax
Handbook, and
• R Woellner, S Barkoczy, S Murphy, C Evans and D Pinto,Australian Taxation Law.
These textbooks contain detailed discussions of the law and are used by both students
and practitioners.
Another useful textbook for students is: S Barkoczy, Foundations of Taxation Law.
This book provides a concise overview and introduction to the key principles of taxation
law. It also contains study questions to help with exam preparation and reference lists to
help with undertaking research for assignments on particular topics.
In addition to the above, there are also a number of Australian textbooks that focus
on specialist areas, such as:
• international taxation (eg R Hamilton, R Deutsch and J Raneri, Guidebook to
International Taxation)
• goods and services tax (eg P McCouat, Australian Master GST Guide and I Murray-
Jones, Australian GST Handbook)
• superannuation (eg J Leow and S Murphy, Australian Master Superannuation Guide
and S Jones,Australian Superannuation Handbook), and
• fringe benefits tax (eg C Willmot, FBT Compliance Guide) .
The Australian Tax Research Foundation also publishes useful books and other
resources containing in-depth research studies on particular taxation law topics.
Given the pace of change in the field of taxation law, care should always be taken to
ensure that the textbook used is up to date.

[1)3.10] Cases and materials books

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

1]3.10 Core Tax Legislation & Study Guide

Study Guide 11

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

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

[1)3.11] International resources

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

Core Tax Legislation & Study Guide 1]3.11

12 Study Guide

• "VAT Monitor, and

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

[1)3.12] Loose-leaf services

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

[1)3.13] Internet resources

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

.. I:
I ..... ,"'"'J'.:.
,IL.,-•• :.._.._,

Australian Government
Australian Border Force www.ab£gov.au
Australian Business Register www. abr. business. gov. au
Australian Charities and Not-for-profits www.acne.gov. au
Commission
Australian Parliament www.aph.gov.au
Australian Prudential Regulation Authority www.apra.gov. au
•
Australian Securities and Investment Commission www. as1c. gov. au
Australian Taxation Office www.ato.gov. au
Australian Transaction Reports and Analysis www.austrac.gov. au
Centre
•
Australia's Future Tax System www. taxrev1ew. treasury. gov. au
Board ofTaxation www.taxboard.gov. au
Clean Energy Regulator www.cleanenergyregulator.gov.au
Department of Treasury www.treasury.gov. au
Innovation and Science Australia www.indus try. gov.au/Innovation-and-Science-
Australia
•
Inspector-General ofTaxation www.1gt.gov.au
My Gov www.my.gov.au
Simplified Superannuation www. simplersuper. treasury. gov. au
•
Tax Issues Entry System www.ties.gov.au
Tax Practitioners Board www.tpb.gov.au
Treasurer www.treasurer.gov. au

1]3.13 Core Tax Legislation & Study Guide

Study Guide 13

. . ~,,.,.,,.;.
-
, -
1i..., •• ....
~

Australian Courts and Tribunals

High Court www.hcourt.gov. au
Federal Court www.federalcourt.gov. au
Administrative Appeals Tribunal www.aat.gov.au
State and Territory Revenue Agencies
ACT Revenue Office www.revenue.act.gov. au
Office of State Revenue NSW www.revenue.nsw.gov.au
Qyeensland Office of State Revenue www. osr. qld. gov. au
Revenue SA www.revenuesa.sa.gov.au
•
State Revenue Office Victoria www. sro. v1c. gov. au
Tasmanian State Revenue Office www.sro.tas.gov.au
Territory Revenue Office www.revenue.nt.gov.au
Western Australian Office of State Revenue www.:finance. wa. gov. au
Foreign Revenue Agencies
Canada Revenue Agency www.cra-arc.gc.ca
•
Inland Revenue Authority of Singapore www.1ras.gov.sg
Hong Kong Inland Revenue Department www.ird.gov.hk
New Zealand Inland Revenue www.ird.govt.nz
United Kingdom HM Revenue and Customs www.hmrc.gov.uk
•
United States Inland Revenue Service www.1rs.gov
Legal Research Sites
Australasian Legal Information Index www. austlii. edu. au
Federal Register of Legislation www.legislation.gov. au
World Legal Information Institute www. worldlii. org
Australian Tax Law Publishers
Oxford University Press www.oup.com.au
Thomson Reuters www. thomsonreuters. com. au
Wolters Kluwer www.wolterskluwer.cch.com.au
Australian Professional Bodies
•
Association of Superannuation Funds of Australia www.superannuat1on.asn.au
Ltd
CPA Australia www.cpaaustralia.com. au
Chartered Accountants Australia and New www.charteredaccountantsanz.com
Zealand
Law Council of Australia www.lawcouncil.asn.au
National Tax and Accountants Association www.ntaa.com. au
• •
Taxation Institute of Australia www.tax1nst1tute.com.au
Australian Law Firms
Allens Arthur Robinson www. allens. com. au
Ashurst www.ashurst.com

Core Tax Legislation & Study Guide 1]3.13

14 Study Guide

.. I:
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King & Wood Mallesons www.kwm.com

Herbert Smith Freehills www.herbertsmithfreehills.com
Australian Accounting and Tax Advisory Firms
Deloitte www.deloitte.com.au
Ernst and Young www.ey.com. au
Greenwoods & Herbert Smith Freehills www.greenwoods.com. au
KPMG www.kpmg.com.au
Pricewaterhouse Coopers www.pwc.com.au
International Organisations
International Bureau of Fiscal Documentation www.ibfd.org
International Monetary Fund www.im£org
Organisation for Economic Cooperation and www.oecd.org
Development
Tax Justice Network www.taxjustice.net

[1)3.14] Electronic tax libraries

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

4 ESSAY WRITING AND PRESENTATION

[1)4.1] Overview
One of the most common forms of assessment that a tax student will encounter is an
essay. Essays require students to undertake research and analysis of a particular problem
or topic. In preparing an essay you should concentrate on both content and presentation.
It is not only important that you answer the relevant question accurately, but also that the
answer is clearly argued and presented in an appropriate form. If your arguments are not
communicated in a logical and structured way, the success and results offruitful research
may be substantially diminished.

1]4.1 Core Tax Legislation & Study Guide

Study Guide 15

[1)4.2] Determining what is required

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

[1)4.3] Parts of an essay

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

Core Tax Legislation & Study Guide 1]4.3

16 Study Guide

• The conclusion: This part contains a summary of what has been covered in the main
body of the essay, pulls together your arguments and leaves the reader with your final
message and views.

[1)4.4] Planning and drafts

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

[1)4.5] Clear writing style

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

1]4.5 Core Tax Legislation & Study Guide

Study Guide 17

(even though the law it relates to may be complex and not necessarily 'clear-cut'). Your
arguments should build progressively throughout the essay and lead logically to your
ultimate conclusion. Having clear headings, which signpost the development of your
arguments, can be useful in guiding the reader through your essay.
In many cases, it will be necessary to use technical terms in answering a problem.
Make sure that you use such terms correctly. For example, the terms 'ordinary income',
'statutory income', 'assessable income', 'exempt income', 'non-assessable non-exempt
income' and 'taxable income' all have entirely different meanings under the income tax law.
Likewise, the meaning of 'input taxed supply' is completely different from the meaning
of 'input tax credit' under the GST law. Do not confuse such terms or interchange their
meanings in your assignment answer.
If you have referred to technical legal terms in your essay, make sure that you have
checked that these terms have been used correctly. To do this, consult a legal dictionary
such as The CCH Macquarie Dictionary of Law or the Australian Law Dictionary. You can
also check the meanings of many legal expressions in legal encyclopaedias like Halsbury's
Laws ofAustralia and The Laws ofAustralia.
As a general rule, where technical terminology is not required to explain a particular
point, plain and straightforward language should be used. This does not, however,
necessarily mean that your language should be simplistic. In writing your essays, you
should try to draw on the depth and richness of the English vocabulary to engage the
reader. At the same time, you should ensure that your language is not overly colourful
or pompous. In particular, try to avoid sounding too 'legalistic'. To help ensure that your
language is appropriate and varied, use a dictionary or thesaurus.

[1)4.6] Presentation of assignments

In presenting assignments, always make sure you comply with the rules prescribed by your
lecturers. If no specific rules have been set, the following basic rules should generally be
followed:
• Assignments should be typed, with margins justified .
• The front page of the assignment should contain the title of the assignment and your
name and student details.
• Pages should be numbered consecutively.
• The assignment should be broken up with logically structured headings and
subheadings that build upon each other.
• The level of headings should be clearly illustrated (eg 1 indicates a first degree heading,
1.1 indicates a second degree heading, and 1.1.1 indicates a third degree heading).
• References should be cited correctly in accordance with any prescribed referencing
rules (see below).
• The final page of the assignment should contain a bibliography, listing the references
used in writing the assignment in alphabetical order.

Core Tax Legislation & Study Guide 1]4.6

Another random document with
no related content on Scribd:
paarse en blankhelle, blauwe gebloemten van àl wild
gewas, in ’t heet-zonnige gras. En stiller al, op den
doodstillen Zondag, heilig goud-droomden de
goudene lommerende oprijpaadjes; blakerden de
tuindershoeven, als van den weg af, naar achter
geschoven, brandend tusschen de felle zegeningen,
van zijïg groen, tusschen fluweel malsch-groen, ’t
stugge, geripste, ’t gladde, ijle, zacht-trillende, even
wuivende groen, ’t licht gepolijste, vonkende, ’t
goudlicht-afbrandende groen, ’t groen van al soorten
boomen en bladeren.

Daarin gezakt, in zwijm van zomerende glansen,

laaiden òp de lakrooie dakjes, tegen hel hemelblauw,
brandende lakgloed in ’n trillende lichtzee van azuur,
van ver wazig bedampt in hette van goud en bevend
hemelpaars, achter boomen en rijzen. [243]En vooráán,
op de laantjes, als vreugde-oogen, de
kolorietraampjes van hoeven, dichtgewolkt met ’t
blanke, innig-knussige, spul van wit gordijntjes-
neteldoek, en ’t fijn-kleurig spul van blommetjes er
onder op postrand. Hier en daar èven bezond soms, in
gouden gloei vlamden de kleine raamruitjes in de
heete praal van geraniums, hellerood, en late irissen.
Vóór verweerde groen-bemoste pompjes, sliertten
boerschige perkjes, in toch plechtige warme
kleurdiepte. En langs de lage muurtjes, in zonnekartel
en flitsbeef aangegloeid, muurtjes van verweerd
oranjebrons en pracht-roestig bruin,—of fèl-wit gekalkt
in zengblaker,—dartelde één heet vlammenspel van
indische kers, omboogd in fijn gestrengel en getak. De
oranjevlammende, de rooie, diep en vuurheet,
zengend den muur, daar opgegroeid in kleurpoortjes,
 omhuivend de lage geveltjes in cierbuig van
kruisraam, tot boven ’t ruitje, waar de takken elkaar
verstrengelden rond ’t dak; vlammige guirlandes, heet-
zonnend en daver-gloeiend tegen de roodsteenen en
hel-witte kalkmuurtjes in hellen bloemenbrand, van
zomerfleur omkranst.—

Zoo, de hoevetjes in hun jubelend dakrood, stonden er

gegroeid tusschen laaggroen, bloem en licht. En de
zomer, de heet-heerlijke, brandend-joelende zomer,
geurde en klotste, golfde en sproeide er om heen,
tegen aan, in kleuren en vlammenzon, in lucht en
lommer, in gloed en ruisch van heet leven. En àl
warmer, in ’t groen-gouden laandiep, gloeiden òp de
zijlaantjes en dwarse weggetjes, rullig bespoord en
begroefd, in de zomer-rookige zonnehette, die
knetterde en vlamketste als toovervuur in ’n
reuzenhaard, de hel bebloemde huisjes begloeiend.

In Zondagsche vroom-gouden stilte, blakerden de

geveltjes en daakjes, en sommige raampjes azurig
belommerd, keken half schaduwstil in schemergroen
uit, op de zonnige paadjes. Er achter, de tuinderijen en
boomgaarden, wijd omhegd in groen raster van
hagedoorn, brok aan brok in één gouden nevel van
stroomend licht,—brok aan brok daartusschen in koele
schaduw van verduisterend boomgroen,
sprookjesscheemrig van lichtval dat hing als ’n
wolkschijnsel, in teeren droom van uitgedoofde
glansen. En verder op, naar ’t vlakke duin, aan laan-
eind, stonden [244]kaler, ten voeten uit, wat hoeven,
tusschen rijzen, fel-bloot en aangevreten heet van
zongloei, tègen den zengend-blauwen lichthemel. Eén
 ruisch van teer rose wuifde òp uit slinger-laantje van
duizendschoon-boeketten.—Wat verder weer, heet-
gebrand, kalk-blanke geveltjes aanéén,
samengeschroeid in den zonnenden blink van licht,
geel-okerige muurtjes, omstrooid, volgeworpen van
boven tot onder, met goudgele, diep oranje-roode en
bleek-purperen indische kers en goudsbloem.—Op
zon-fel erfbrokje, dat achteruit openlag te zwijmen van
hette, kronkelde wild geslinger van vlammezonnetjes,
goudsbloementuil, wild en woest, heet tusschen
grasgroen. Dáár plots, drie huisjes bijéén, in brand
van goudsbloem en kers. En tusschen de wond’re
ronde bedauwde blaadjes, het vlammige brio, hoog
langs de voorgeveltjes, in oranjerie-gloed, afkaatsend
licht op vermorzeld, bemost rommelschuurtje er
tegenover.

En heel eenzaam, bij ’n laag-glooienden duinhoek,

zonde op, één geslonken verweerd hoevetje, ’s
winters bang gebombardeerd door storm en zomers
verzengd, vervreten van zon, nù, om en òm bestrooid
met zomerzonnige flox, paars-gloeiende en zoet-
roode duizend-schoon; kers en goudsbloem, slingers
van blanke windekelken, beschuimd van licht, wonder-
stil omruischt van zondagsvroom.—En verderòp, aan
weerszij, de tuinen, de tuinen met trosgloei van
wonder-besjes, overal, overal, hel-rood, glazurend-
rood, glanzig befonkeld en bezond, tusschen gouden
schemerend lommergroen. En zacht onder ’t
struikgewas, de aangroei van frambozen, dof purper,
donzig en bleek nog. Zóó in eindeloosheid van stilte,
blakerde de zondagochtend, achterland van ’t
 stedeke, met z’n gaarden en vruchten, in purperig
vergloeiend toovervuur.

Onverschillig de Hassels liepen door, vreemd zich

voelend in hun stil gekraak van beschoende voeten,
gewend aan klompklos en luwte van kousen. In ’n
zwaai van den weg, belandden ze aan de haven en
Dirk, met ouë Gerrit en Kees achterna, koerste al op ’n
kroeg áán. Vol zat de herberg van biljarters en
drinkers. Scherpe jeneverstank zuurde in ’t lokaal en
roezemoezig de opgemonterde tuinders en knechten,
stemmeraasden [245]om ’t biljard. Beschonken kerels,
in zeurd’rige klets, belamenteerden elkaar, en vroeg in
Zondagsjool stormde ’t landvolk in. Met
deftigheidsallure, de hoeden schuin op gekapten kop,
bewogen ze zich onhebbelijk en harkig in d’r deftige
kleeren. Ringspul glinsterde op handen en kettingen
schommelden op vesten. Reuk van versch linnen
geurde òp en van allen kant blankte overhemd-wit. ’n
Paar gemodernizeerden met rooie dassen, hoog-
geboord, werkten zich harkig de handen uit knel van
manchetten. Er was gedol en afgunstig geblaas tegen
de chiekdoende klungels, en geschreeuw dat ze maar
naar ’t stations-koffiehuis bij Termeer mosten biljarten
en niet hier, onder hullie schorremorrie.—

—Jai en Joap, jullie hoort d’r puur bai de deftighait!

debies! je laikt d’r ’n domenie.. wai hebbe veur jou
gain mond fraite hee?

Dirk was dadelijk bij aankomst naar de toonbank

geloopen, bestelde voor hèm en den Ouë klare met
suiker. Schuw keken de kerels bij Kees’ áánstap. Daar
 ha’ je f’rduufeld de Strooper. Maar nou geen angst,
want ’t was klaarlichte dag, en Kees werkte al den
heelen zomer fesoenlik, gelijk met hen op, in ’t land.
De spokige lucht was van ’m afgewaaid.

Gewoontjes zagen ze’m alles doen als zij zelf en niks

niemendal geen geheimigheidjes meer. Voor z’n
strakken kop angstten ze nog beteuterd en voor z’n
zwijg, z’n moker-vuisten en z’n reuzig lijf. Maar toch, ’t
was d’r puur geen kwoaje kerel, als je’m maar in z’n
waarde liet.—

Naast Dirk waggelde ’n groote kerel, stronkige

haaibaai, met bezopen tronie en lodderigen staar. Hij
bedelde om ’n borrel, in strompelenden
woordenstotter.

—Jai hep d’r g’nog, jai kakketoe! zei norsch-ernstig

kastelein, ik tap jou nie meer.… je ken nie betoàle.…
en jai ken d’r nie meer hebbe, ook nie! ’t is d’r f’rdomd
pas half tien en je ken d’r nou al je neus nie meer
finde.… debies!

Als ’n drenzerig kind, huilerig en pruilend, zeurde de

kerel door, opbonzend met z’n herkules-lijf tegen den
kleinen kastelein, die telkens zacht achteruit
schuifelde. Smeeken [246]deed ie om ’n borrel,
smeeken z’n stèm, z’n beverige begèer-handen. Maar
norsch-streng bleef kastelein weigeren.

Van den een, schoof de reus naar den ander,

bedelend om ’n vrij slokje, pruilend huilerig en smart-
zwaar geslagen van melancholie, bewerend dat ie op
lange na nog niet dronken was. Maar iedereen stootte
 ’m op zij. In dronken drift en wanhoop waggelde ie
eindelijk naar de deur, vuistdreigend den kastelein, die
in hoonlach schoot, schoueropschokkend met
minachting.—

—Se.… moste.… mo.… ste.… jouwes.… n-n-n.…

spòa.… tussche.… de rib.… be.… stootte.… jou.…
jouw geep!.… stotterde drinkeboer, en rinkelfel
dreunde ie de deur achter zich dicht in smak.

Kees wou niet meer dan één borrel. Ouë Gerrit dronk
zoetjes, in vadsige lekkerheid. Maar Dirk alleen
genoot, roerde z’n brandewijntje met suiker, een na
een, kneep half dicht z’n oogen van pure lekkerigheid.
Vijf na elkaar had ie ’r ingeslagen, dat z’n lobbeskijk al
zachtjes-an in guitig spel van licht verfonkelen ging.
Hij lolde met de kerels aan ’t biljard, zei hoe ze stooten
nemen moesten en waar ze heenrobbelen zouden.—

—Kaik.… kwankwinker! ’n deurskieter, van bòve roàke

mit ’n luisje effect.. kaik de balle stoan,.. achter
malkoar!.. krek de oarepels in ’t duin.. Nou stoot toe!..
’t is je suster nie! hai mot d’r boofe òp se pèt!—

Kees wou weg, sleurde met duwen Dirk mee. Bij de

deur botsten ze tegen den grooten dronken kerel òp,
die met verzopen huil-lach-gezicht en grauwen kop,
als uit stopverf gekneed, strompelend kwam
inwaggelen.—

Hij gierde, kwijlde van pret en juichend hield ie ’n

dubbeltje tusschen z’n smerige dikke vingers gekneld.
In zwaai-waggel sliertte hij op den kastelein àf, achter
’t buffet, en dreigend met schorren uitdaagklank in z’n
stem, raasde ie:

—Nou.. is.. is ’t tug-glad-en-al mis!.. hei maa’n! Nou..

he’k.. he’k veur ’n poaretje hee?

—Nou! je bent main d’r ook ’n feestnummer!.. gierde

de kastelein, die nog niet schenken wou.

—Wa.. wá’ nou!.. mì’ de lood.. loodpot.… nie-nie..

[247]fe.. soene.. soenelik.… in je.… i.… in.… in je
klauwe!.. da.… d’á hep je tug.… tuu.… u.. ug glad-en-
al.… àl-àl.… mis!

—Seker, moar je stoan d’r nog in ’t krait.… jai

kabbeloebeloap.… goan d’r bai ’n aer!… ik sien
lieferst je hiele oa’s je toone.… mó’ je d’r nou al de
blommetjes buite sette seldere-mosterd!

—Tu.… tu.… rogge.… ge.. ge.. rogge.… megoggel!

hou d’r je fesoen he.… ikke.… bin.. d’r ’n nette.… vol..
vòlbloed.… nette.… nette maa’n.… enn.… enne … jai..
jai.. kaik! hier.… hier.… is main dubbeltje.… noù?.. wa
sàit.… sai it tie noù?

Wat lachende kerels bemoeiden zich in ’t geharrewar,

hadden lol in ’t dronken verweer, ’t gestamel van den
lossen werker.

—Jai hep d’r al vroegies de prins sproke maa’n!

—Nou.. waa’ a ’t? ikke.. ik.. ke bin.. bin d’r ook feur..
feu.. ffeur.. ffeur.. den donder.. feur! feu.. feur de
koning Fillim Drie! Laife.… lai.. fe Fillum dr.. drie.…
daa’s.. daa’s main weut!.… hee?.… enne.. bi.… bi.…
 jai.… d’r.… nooit.… nie.… nie iet.… in.… in de wind
weust.… hee?

Kees stapte ’t eerst uit. Hij had ’t benauwd; hij kon die
kroeglucht niet langer inademen, omdat ie ’r nooit
kwam. Ouë Gerrit was lichtelijk draaierig van z’n
dronkje, voelde zich blij weer op straat te staan. Alleen
Dirk was weer teruggestrompeld, bleef plakken bij de
biljarters.

—Nee Ouë.… jai stapt d’r noar domenie hee?.. bai

tiene; moar.… ikke lief dá’ nie.. ikke sit d’r lieferst
hier.… in de vaif sints-kerk.… wa’ jou? hoonde Dirk
den Ouë na, die achter de deur hem nog wou
meetronen.—

[Inhoud]

II.

Er was weer overstrooming van werk bij Ouë Gerrit,

en Kees had ’t bij Dirk gedaan gekregen, dat Ant mee
plukken mocht. [248]Eerst had z’n vrouw gevloekt en
geraasd, dat ze bij die ketters, die vuiliken, geen stap
doen zou. Maar met d’r zwanger lijf wou d’r niemand
meer hebben in de haal. En ’t moest, moèst voor wat
duiten, nou Wimpie al zwakker, meer versterkende
middelen noodig had, veel meer dan anders. Ouë
Gerrit had gegromd, voelde met dat roomsche tuig als
zwaarder kruis en bijgeloof-ongeluk op z’n dak. Guurt,
 al verafschuwde zij Ant, kon ’t niets schelen en de
jongens keken nauw naar schoonzus òm. Zoo kwam ’r
wat meer verdiensten bij Kees. Toch zat Ant, met haat
en wrok in ’r lijf, dichtgebeten mond van spraakloozen
nijd, bessen en aardbeien te plukken. Dientje en
Jansje d’r twee meisjes, die ze anders nooit ’n stap liet
zetten, in huis bij Kees’ vaar, mochten in den ochtend
helpen voor ’n prikje bij den Ouë, omdat ie hield van
klein goed, dat niets vroeg en véél werkte, vooral
meisjes. ’s Middags hurkten ze bij ’n ander tuinder in
Duinkijk, voor ’t wieden van dahlia’s, heel jong nog, en
voor de pluk.—

’t Weer was omgeslagen op ’t laatst van Juli. Veel

regenbuien in zwaren ruisch neerstroomend, kletter-
kakelden tusschen de bladeren en boomen; grauwe
onrustige lage luchten verduisterden droef ’t
Wierelandsch groen. Met schrik en beven loerde Ouë
Gerrit naar z’n groote lap boonen en spersies. Daarin
zat z’n bestaan voor dit jaar. Hij had vier millioen stuks
te leveren aan de fabriek en ’n geweldige hoeveelheid
noodig voor eigen verkoop nog op de groote stad. De
vruchten, appelen, peertjes, bessen en frambozen
konden ’m eigenlijk geen zier schelen. Dat was
kleingoed. Maar nou, met den omdraai van ’t weer,
vloekte ouë Gerrit omdat ie de vrucht van z’n boonen
niet zag zetten en heel veel bloesem al verrotten.—
Dag op dag bleef gure winderigheid snerpen, en
gietbuien die eerst als drenkende lafenis op ’t heet-
uitgedroogde land neergeruischt waren, hielden áán,
angstiglijk en lang, dat den tuinders de schrik om ’t
hart sloeg. Soms, tegen den avond kwam de zon even
koekeloeren achter grauw gewolk, bleekte weer
 dampig weg, in nattig grijs. Bang verklonken vage
stemmen over den oogst.—En Ouë Gerrit leek ’t
bangst van allen, brandde zich aan z’n benauwing,
[249]die wurgender òpklom naar z’n strot.—Plots tegen
eind Juli keerde ’t weer. Zon kwam luchten-nevel en
zilver-dampig regengewolk doorgloeien, doorpoken
met licht. En harder weer gromde de zwoeg rond.—

Ant, met ’r zwaar-zwanger lijf kroop tusschen de

bedjes, zuchtte en kermde gesmoord, keek stroef en
wrang-nijdig als Guurt of Piet d’r wat vroegen van de
pluk. Met gift en haat in ’r, werkte ze bij dat tuig, dat
nooit naar d’r Wimpie vroeg, nooit nog wat voor ’t
schaap hadden meegegeven en voor de kinders,
Dientje en Jansie, geen bakkie koffie overhadden.

In woede en stomheid kroop ze, akkerbed na

akkerbed af.—

Tegen acht uur op den avond, vergoudde de stille

aardbeihoek in paradijselijken glans. Fijne geurige
zomerdampen nevelden òp, van den eindeloozen
akkerkring rondom, floersig en vochtig van glansen
met ’t onderbroken zicht op de verte van àl groen
gehaag en zonnige elzensingeltjes. Zonnedaal
verjongleerde z’n roode toortsen, tooverig vuur en
goudrag tusschen ’t avondgroen, en gloed bloedde
over den hurk van plukkers en pluksters, verspreid
rond de bedden.—

Ouë Gerrit joeg òp omdat ze hèm joegen. Kees werkte

op ’n doodstil punt, tegen ’n weibrok áán met Dirk,
tusschen de kruisbessen. Achter hem stonden wat
bedden uitgeschoten aspersie in brand, ’n goud-roode
 donzige wonderwolk, waar ’t heilige zacht-vurige licht
doorheen webde ragste glanzen. De lage wolk gloeide
al rooder, dwars door de schaduw-lengte der
bewegende kerels, die er omheen sjouwden met
verduisterende gebaren.

Gehurkt voor de doornige kruisbessenstruiken, ristte

Kees de goudgele vruchtjes naar zich toe.—’n Klein
mager, stakkerig meisje van tien hielp plukken en de
mandjes opkoppen,—

—Hoeveul stoan d’r in de bak? vroeg Kees, diep-

stemmig in de avondstilte.

—Tien.… twintig.… dertig.… acht-en dertig mandjes,

telde ’t kindje.

—Nog vaiftien, dan is ’t daan,.… goan jai d’r nou moar

[250]an de besse.. pluk d’r mooie.… veertig mandjes.…
of wacht! help d’r nog rais twee hier.

’t Kind, goudkrullig kopje, met smoezige wangetjes,

morsig als van ’n vuil elastiek popje, luisterde naar
Dirk, stond in gewilligen stand klaar, om daadlijk te
doen wat ’r gezegd werd.—Van bessenhoek kwam
Piet aanstappen.

—Bin je ’r t’met hier?.. ké’ jai de klaine misse?.…

f’rdomd aa’s je d’r nie vast veul ferder mee komp aa’s
mit ’n knoap! Die loâje je t’met ieder keer in de staik!
Da là d’r aige omkoope.… feur ’n kwartje.… ’n
dubbeltje per dag meer.
—En gain drommel dá’ hullie beskiete.… wrokte Dirk
mee,—aa’s luie meroakels in de son.. die loope d’r
puur de heule dag op de kantjes.… Nou.. moar de
maid ken d’r Kees nog nie misse.… so mot t’r nog
veertig besse-mande plukke t’met.

—Aauuw! pijnschreeuwde ’t kindje plots, ’r hand in

den mond versabbelend.

—Wà’ nou? hai je je aige weer prikt? paa’s d’r dan òp!
jai ken vast gain bloed misse.… zei Kees norsch.

Goud krullekopje bleef met pijnverwrongen gezichtje ’r

vingers bezuigen, terwijl Kees, tegenover haar, aan
anderen struik, in ritsige scheuren de goudene
vruchtjes met kromhakende toppen naar zich toe trok.
Z’n groote handen woelden tusschen de dicht
saamgegroeide naaldscherpe doornen, of ie geen pijn
voèlde. Soms angelden vijf doorns te gelijk z’n knuist
en pols in, dat ’t bloed langs z’n handen sijpelde. Maar
dóór werkte ie, zonder klacht, zonder z’n grijpklauw
zelfs af te vegen. ’t Meisje huilde van pijn. Van drie
kanten tusschen ’r vingertjes, had ze wonden in ’r
handje gescheurd, en telkens wou ze angstig voor ’t
rood, ’r bloed stelpen en inzuigen. Heviger brandden
de vleeschscheurtjes en bangelijk ritste ze’r nieuwe
kruisbessen af, schurend weer langs de doornhaken,
bevend dat ze de wondjes verder zou inscheuren.—

—Nou maid! nou moar àn de oalbesse, dan nep je

gain stekels hee!.. moar denk ’r an … nie van de loàge
f’rdieping, die binne d’r nou fuilsandig van de raige die
teuge de grond spat hep! [251]
 Helpstertje was uit ’r hurk òpgestaan. Haar gezichtje
krampte nòg smartelijk van pijn en ’r bloedende
vingertjes beplukte en zoog ze af, onder ’t luisteren.—

Langs de struikbosjes kruisbessen die flonkergoud

gloeiden in avondschijn, prachtig en vochtig als
lichtbolletjes, overal tusschen ’t groen, wrong ze d’r
mager karkasje, schoof ze, telkens ’r vastgehaakt
rokje lospeuterend, in ongeduld vóórt, naar de rooie
bessen, die zwaar betrost glansden in glazuur lachje
van prachtrood.—

Den bak sjouwde ’r Kees na, volgeplukt met slanke

mandjes kruisbessen en ertusschen ’n nieuw soort
groen-paarsige, als groote glazen stuiters, spiralig
bekleurd van binnen.—En de goudfelle zonnige
knikkertjes er naast, in kleinere slofjes.—

Zachte zomeravonddamp waasde over de tuinderij.

Elke hoek goudde òp in rood wazigen zonneglans. De
omgewerkte grond, vol gras, onkruid en gewas,
verschemerde zacht toovervuur onder de
vruchtboompjes en rond de lage kronkel-stille
stammetjes vervloeide ’n lichtend rag, aureolenglans.
—

Telkens uit anderen hoek in den stikvol beplanten tuin

dook ’n werker òp, goud-rood overgloeid,
gereedschappen in de bronzen wroethanden gekneld.
Ouë Gerrit scharrelde met spa en hark onder de
pruim- en appelboompjes. Hij kroop half onder ’t lage
getak door, dat àl bukkend, ’n stuk van z’n blauwen
kiel in den rooden avondbrand vervlamde, dan weer
z’n baardzilver overgoot in wondren glans. De
roodgegloeide struiken en vruchtstammetjes onder z’n
voeten sidderden in den heiligen val van avondgloed.

Overal voelde de Ouë zich vastgehaakt, tusschen

brandend, getwijg en takkronkels. Maar overal wou ie
bijzijn in ’t late uur, om te weten of er wel gewerkt wier.
Aan de Beek was ie al voor ’n uur geweest en daar
had ie ’n vent weggestuurd, die ’n kwartier na het
schoft nog had staan smoken.—Nijdiger nog werkte ie
zich tusschen de struiken en vruchttakken door, en
telkens sterker gloeide áán z’n zilveren kop en
rompblauw in den rooden gloed van zonnedaal, die
daar wonderen bleef [252]onder ’t laag takgekronkel,
tusschen fijne stammetjes en avond-beglansd gras.—

—Hee, hoho! sain jullie doar bai de bèsse?

schreeuwde ie de landstilte in, hij zelf nog gekneld
tusschen de enge paadjes van gestruik en boompjes,
een hand vast aan rood-begloeide stronk. Geen
antwoord klonk terug. Harder schreeuwde ie, z’n lijf
meer opgeheven.

—Joa! klonk zangerig en wijd uit de verte Kees’ stem,

vol en diep.—

Klein Dientje, Kees dochtertje, zat aan de bessen, met

’t goud bekrulde huilebalkje naast ’r geknield, toen ’r
grootvader voorbijklompte.

—Hoho! Bai de korrels afknaipe maide en pèrs jullie

nie!

Het kind, gehurkt in goudgloei van avondschijn, vóór

de zacht-betoorste boompjes, keek òp, half geschrikt
van ouë Gerrit’s stem, omdat grootvader d’r bijna nooit
zelf aansprak.

—Je sussie.… is d’r an de oarebaie!.. en aa’s je

murrege bai de fint van Duinwaik mot, hoef je hier nie
meèr te komme.. eén boas.… of gain boas!.…
hoho!.… en aa’s je kloar bent.… viere en vaife en nie
genog.… dan vroag je oome Dirk.… of d’r feur f’oàfud
nog wâ sain mot.. huhu! nie an je foader! denk k’r an!
aêrs kè’ je wel ophoepele.… veur joù.… tien aere!.…
hoho! En murrege mi de son pirsint! en dan doalik an
de swàrte besse.… de swarte.. dè swàrte, f’rstoan?

Kindje knikte, angstiglijk òpstarend d’r kopje. De

blauwe oogjes goudlichtend, bleven kijken naar
grootvaders mooien zilverbaard; ze hoorde z’n
stemmebrom maar half en d’r naarstige handjes
plukten dóór, de glanzende bessentrosjes in ’r mandje
volschietend, vlug en plezierig,—

Kees reuzigde voorbij op ’n nauw graspaadje bij

greppel, vlak langs jonge koolen. Weer versjouwde ie
drie bakken met kruisen rooie bessen naar den
dorsch. Z’n klompen klotsten zacht, dwars door de
aarbeibedden. Aan den achteringang zat z’n vrouw
nog te plukken, met drie meisjes en Piet, ieder aan ’n
regel, krommig-ingebukt of gehurkt, tusschen de
nauwe paadjes. [253]Avondlucht azuurde in
prachtblauw kuisch en doodstil, schoon-geveegd van
wolkjes, in glansenvloed.—Zon straalde lager, in al
wonder tooverrood op den stillen aardbeihoek, op de
hurkende kindertjes en werkers. De groenende bedjes
vlamden zacht, en de rooie vruchtjes glansden en
geurden zoetelijk bedwelmend. En over de kruipende
werkers weefde en fonkelde uit, één rag, goud-
glanzend web, gespannen van akkerhoek tot
akkerhoek, omlichtend handen, gezichten en kleeren,
in tooverzachte vurigheid.—

Ant kòn niet meer. Haar zwangere zwelbuik hamerde

en trilde van leven. In de laatste maand, nog twintig
dagen, en ’t kind wàs ’r. Haar rug brandde van heete
pijn. Heel stil was ze naar ’t eind van haar
aardbeiregel gekropen, vlak bij ’n brok haag, waar ’n
appelboom laag-takkig kromde. Daar moest ze heen,
om zich op de been te zetten. Want schamen deed ze
zich voor de jolige nestjes van meisjes om hulp te
roepen, te vragen om steun, of haar op te trekken van
den grond.—’t Was ’n lange zware dag arbeid
geweest, veel te lang, voelde ze zelf heel goed, en ze
verlangde dòl naar Wimpie, hevig en gejaagd. Ze had
’m gezeid, dat de drukte van den haal niet zoo heel
lang meer zou duren, en dat ze met vader samen
thuis zou zijn. Hij had zwakjes in z’n handen geklapt,
gejuicht en met z’n zandzakken tegen ’t achterend van
z’n ledikantje gestommeld, zoo koortsig vroolijk voelde
ie zich in z’n beenen.—En als ze’n half uurtje vroeger
thuis kwam, juichte ie sterker, overrompelde hij ’r met
zoenen.—

Nou wou ze òpstaan, maar ze kòn niet. Op ’t eind van

’t aardbeibed, greep ze in stumperige onbeholpenheid
naar ’t krom-gegroeide dikke appelstammetje,
probeerde zich zuchtend en hijgend op d’r beenen te
hijschen. Maar ’t ging niet. Even van den grond
opgesjort, voelde ze haar armen slap en kramp-
 trekkerig in den pols. En met ’n smak, in klammen
uitgloei van zweet op ’r hoofd, viel ze weer terug op de
aarde, tusschen de bedjes, duizelig en aêmechtig.
Kermend was ze ingezakt, dat de kinders àchter en
vóór d’r kruipend omkeken, opschrikten, en dwars
over de bedjes naar Ant toeschoten. [254]

—Is d’r ’n ongeluk, vrouw Hassel? vroeg één bezorgd.

—Se’l d’r man hoale.. riep ’n ander ontsteld!

—Is boas Piet ’r nie? o nee.… die is d’r bai de

kruisbesse.…

—Niks gedoan!.. maissies ikke bin.. d’r.. tug soo el..

lèndig moe.… hee? hijgde Ant’s stem uit ’t gras,.…
kaik!.. wees jullie d’r ais.. tuikige koo.… ters.… en
nne.. trek.. vrouw Hassel.… erais op bain,.. hee?.. dâ..
se t’met stoan!

De drie helpertjes met hun roodbevlekte

aardbeihandjes sprongen ieder aan ’n kant, en
heschen met sterken span van lijfjes, in hijg en blaas,
zwaarlijvige Ant weer overeind, die zacht zuchtte en
van ’r voorhoofd al meer benauwingszweet afgutste.
Eerst nog waggelde ze, voelde ze’n verdoovende
matheid en prikkelende pijn razen in d’r verstramde
beenen en gloeifel kneushitte priemen in d’r stuit. Haar
knieën knakkerden en ’r kuiten beefden.—

Van af drie uur in den gloeimiddag had ze aan één

stuk geplukt, gehurkt gezeten. Nou voelde ze haar
beenen en dijen aan heete brei gebrand, verkneusd,
tegen haar rokken opschuren.—De helpertjes keken ’r
 áán, met angstoogjes en meelijmondjes. Ze zagen
Ant’s gezicht verzuchten in één smoor van pijn; en de
buik geweldig in zwel vóóruit, ademde en leefde zwaar
als ’n apart wezen, aan ’r vastgekneld.—Nou most ze
nog wel ’n uur op stap. Ja ze wist wel, dat ze te veel
gewerkt had,.. maar ’t most, mòst voor d’r Wimpie.
Waar anders ’t versterkende voedsel van daan, en
hoe konden ze wat krijgen voor den werkeloozen
winter, als noù, nou niet wat van ’t achterstallige
betaald wier?—Nou weer ’n uur op stap, naar huis.
Kees had ze zien voorbijdraven. Hij had ’r
toegeschreeuwd, dat ie nog naar de Haven most
lossen en oplaaien, dat ’t wel elf uur zou worden eer ie
klaar was.

Dientje en Jansie mosten nog helpen in den dorsch,

de mandjes aangeven.

Moederziel alleen, half dood, stapte Ant den

avondweg òp, langs ’t stille uitgloeiende duin, naar d’r
huis, waar Wimpie, op háár en Kees smachtend-stom
wachtte, wachtte en vroom [255]staarde op z’n
Jezusbeeldje en palmtakje, van z’n bedplankje
afgehaald en vóór ’m gezet; verbangd tusschen de
halfblinde, loerige vrouw Rams, en den stommen,
pruimpjes uitspuitenden grootvader.—

[Inhoud]

III.
 Volgenden dag scheen de zon weer fèl. Ouë Gerrit
was aan ’t frambozen plukken, met Piet en twee
helpertjes. Tusschen de nauwe struiken hurkte de
Ouë, stram en ingebukt vóór de frambozen, één voor
één de vruchten in de mandjes stapelend.—Boven z’n
zilverbaard, die in kronkelig zijïge karteltjes, tusschen
takkengewirwar òpschemerde, bloeiden de
frambozen, rozepurperend, bedauwd met ’n adem van
dof paarsrood, vochtig en donzig. Achter Ouë’s hielen,
rijden mandjes in zonnevlam, wonderteer doorglansd
van licht. Zoeter dan aardbei geurden ze rond, als
rozendroom van sprookjes-prinsesje. Rondom, in de
lucht vervloeide ’n teere geur van rozenzoet, wáár de
mandjes stonden.

—Heé Ouë, je ben d’r in màin regel, nou soek jai d’r
de mooie uit, en ikke hou ’t kriel!

—Hoho!.… da skaint t’met soo!.… d’r binne.…

—Nou.. set jai d’r op haide ook rais de blommetjes

buite!.. moar ikke seg ie.… daa’t soekwerrekie is.. da’
rooit na’ niks? d’r binne nie-en-veul.…

—Nou Piet aa’s jai d’r da rais an de swarte besse

gong,.. ke’k vast ’n mooie prais moake! hoho! ikke ken
d’r laifere soo veul ’k wil.. eenmoal andermoal.. aa’s
d’r nie g’nog binne.. koop ’k vàst bai op de hoàfe
f’noàfed.…

—Daa’s fain werk Ouë, jai f’rkoopt hullie an de

oàpetaik hee?.. en sullie stooke hullie hee? of hep je
hullie weer feur de ferbriek!
—Nou dà’ sit nog.… ikke hep se pattekelier!.. en.. en
feur de f’briek òòk.… hoho!.… kaik? tug mooie woar
hee? [256]pronkte Ouë Gerrit ’n mandje pracht-
frambozen in ’t zonlicht heffend, dat ’r roodpaars
dauwlicht overheen huiverde in vloeiende glansen.—

—’t Is d’r fain werk! t’met al de vurige, de vuile loà’je

sitte, hoonde Piet weer, die ’t niet verkroppen kon dat
de Ouë in zijn regel zat te plukken.—

—Daa’s glad-en-al mis maa’n! De vuile hep ikke hier

ampart! huhu! tug ’n f’rvloekt slecht joar! alles is d’r te
loat! t’mèt hep je de kerremis’ en kaik!.. die boone
rais? se komme paa’s kaike! hoho! en nerriges nog ’n
skepseltje an van fesoen.. da je d’r plukke kèn!

—Brom jai teuge sint Jan! blai da’ tie d’r weust is! de
sjèlotjes binne d’r krek uit! Ook nie te bestig! Is
aldegoar ’n rooi noa niks!… en de rooie kool f’rvloekt!
En nou.. hai je d’r nog spruitkool loate sette tusschen
vaif regels boone! Sel main d’r ’n stelletje worre.—

Piet kregel, liep dwars door ’n hoek leeggeplukte

zoete fransjes, naar de zwarte bessen. Kees stond er
al te plukken. Zwart-blauwig glansden de vruchtjes als
kraaienvoedsel, struikerig en verward, benauwenden
stank uitdampend.—

—Ikkom je d’r ’n pootje hellepe hee? Dirk is in de loate

doppers,.… wortele.… binne tog t’met daan!

—Soo? docht wel, daa’t ie nog nuwe portie soait had!