How to Find AND Utilize Micro-Influencers on TikTok
Paid Advertising Influencer Marketing Social Media Marketing social media TikTok
Influencer marketing. It's everywhere. It's taking the social media world by storm. It's big. But it's also getting bigger.
TikTok has also really taken off in the last two years, captivating audiences and turning heads. In fact, its one of the fastest growing social networks out there right now. And with TikTok soaring to new heights, the influencer marketing opportunities on the platform will continue to flourish as well.
But how can you make the most of the platform in terms of influencer marketing? How can you find and even utilize micro-influencers for your brand on TikTok?
A Quick Overview of TikTok
TikTok: Everyone's favorite short form video platform, packed full of relatable, amusing and interesting content that can keep you scrolling...and scrolling...and scrolling for hours of entertainment.
Users of the platform can choose between uploading 15 second or 60 second videos chalk full of lip-syncs, dances, pranks and pretty much whatever comes to mind. It's a spontaneous platform, for sure.
With filters, music, sound effects and more, its the perfect platform for creatives, wannabe creatives and even individuals who don't feel particularly creative.
Just How Popular is TikTok?
If you don't want to take our word for it, we'll give you a little insight into just how popular this creative app has become. Check it out:
Image Credit of: MediaKix
TikTok had a major surge in popularity since 2016 when parent company ByteDance merged Musical.ly and TikTok, giving TikTok an open door to hit the GenZ market hard.
The monthly app downloads since 2016 have steadily increased since then, giving TikTok a 500 million active user count and surpassing both Facebook and Instagram for downloads. This also means that TikTok has long surpassed Vine, (RIP. 😢) which, at the peak of its popularity had around 2oo million active users.
WHO is the TikTok Audience?
The majority of users on TikTok are made up of GenZers. However, more and more businesses are realizing the power behind what this app can do for them, making the crowds and opportunities quite diverse.
With users spending an average of around 52 minutes on TikTok, that gives marketers like us plenty of time to make the most of platform.
Building Your Influencer Marketing Campaign on TikTok
While its true that TikTok hasn't been around long, we're already beginning to see the major benefits of using TikTok influencer marketing and finding better ways to utilize the tool for our social media strategies.
When it comes to influencer marketing on TikTok, there are five guidelines you will want to very carefully follow if you want to get the best results.
1) Research the Platform
And when we say research, we mean research. Learn the ins and outs and what to expect from your campaign at its best and its worst. Of course it'll take some experimentation, but at the end of the day, having the information under your belt can be the lifeblood of your strategy.
2) Carefully Vet Potential Micro-Influencers
You can get a pretty good idea of a micro-influencers track record based on their profile, but have your list of questions and concerns prepared anyway. Find out what they have to say and what they think worked the best in past experience. If they can point you in the direction of a past client and you can catch an opportunity to get their feedback, do it. You'll be surprised at how much more comfortable it will make you through the process.
3) Determine the Goals of the Campaign
Make sure that before you're bringing in a third party, you have carefully mapped out what the "official" rules of your campaign include. What do you expect to get from the campaign? What will it take to get there? Are there known "hiccup" points? Write it all out and discuss it with your team to avoid confusion and make sure your chosen micro-influencer candidate is also in on the conversation.
4) Don't Tie Your Influencers Down Creatively
Let them be creative! Let them use their imagination and get their input. After all, no one is going to know their audience like they do. Make the most of it and the end results will prove the point.
5) Avoid the Legal Mess and Stay FTC Compliant!
If you've worked with micro-influencers and influencers before, this warning isn't for you, but for those who haven't. Heed the warning and make certain that your TikTok influencers comply with FTC guidelines. Otherwise, it can be a costly, legal mess. Don't be caught!
Finding Influencers on TikTok
Before you can ever jump start your campaign, you need influencers. So how can you find them? How do you know who will best fit your brand and your product?
There's three ways that we have found seem to have the best results for brands on TikTok that we have outlined below.
1) Identify Existing Influencers Through the "Discover" Feature
Who knows, maybe they'll work well for your brand! You can narrow this down also by searching #ad + whatever hashtags you feel are relevant to your brand and narrowing in on the influencers that are speaking directly or indirectly to a portion of your audience.
2) Cross-Check Relevant Influencers on Other Platforms
If they're on Instagram, chances are, they're probably on TikTok. Give it a shot and check out what they have to offer. This will also give you an idea of how your micro-influencer will market products to different audiences.
3) Knowing Your Target Audience Goes A Long Way
If you know what they would want to watch, what they ARE watching, how they're interacting and who they're interacting with, you can narrow in on who might influence them the most. And no, just because they have a lot of followers doesn't mean they're the best influencer for your brand, so choose carefully.
Finding your ideal candidate may seem difficult, but trust me. It's worth it.
If you feel like you're exhausting your options and can't find a suitable influencer, there are tools like Julius and Fanbytes that also work well in place of organic searches.
So there you have it. Influencer marketing on TikTok. Is it complicated? Yes. Difficult? Sometimes. Worth it? Absolutely.
Are you hiding any valuable TikTok secrets? We want to hear from you!


Flyers cut ties with Kate Smith recordings after 'offensive lyrics' come to light
The Flyers say they are removing Kate Smith's recordings of "God Bless America" from their library after racist lyrics from the 1930s came to light.
Flyers cut ties with Kate Smith recordings after 'offensive lyrics' come to light The Flyers say they are removing Kate Smith's recordings of "God Bless America" from their library after racist lyrics from the 1930s came to light. Check out this story on courierpostonline.com: https://www.courierpostonline.com/story/sports/nhl/flyers/flyer-files/2019/04/19/flyers-cut-ties-kate-smith-recordings-due-offensive-lyrics/3518478002/
Dave Isaac, NHL writer Published 9:56 a.m. ET April 19, 2019 | Updated 6:08 p.m. ET April 19, 2019
In this May 13, 1975, file photo, Kate Smith sings "God Bless America" before the Flyers played the New York Islanders in the playoff semifinals. (Photo: AP)
More than 30 years after the death of Kate Smith, who famously sang "God Bless America" before Flyers games, the team has cut ties with recordings of the singer they used to play on the scoreboard as a good-luck charm.
The Flyers followed the footsteps of the New York Yankees, who have also stopped using recordings of Smith singing "God Bless America," after a report from the New York Daily News highlighted a racist song that was a top-20 hit in 1931.
Smith's recording of a song entitled "That's Why Darkies Were Born," included lyrics "Someone had to pick the cotton, someone had to pick the corn, someone had to slave and be able to sing."
Flyers cover Kate Smith statue, cut her recordings after 'offensive lyri...
Flyers fan Ken Giusini of Philadelphia takes a selfie next to a covered statue of Kate Smith that stands outside the Wells Fargo Center in Philadelphia on Friday, April 19, 2019. The Flyers covered the statue of the singer and cut ties with her recordings of "God Bless America," the team used to play on the scoreboard as a good-luck charm, after several songs performed by Smith containing offensive lyrics have come to light. Giusini stated that he is totally appalled with the decision to cover the statue of Smith. Chris LaChall/Staff Photographer
A covered statue of Kate Smith stands outside the Wells Fargo Center in Philadelphia on Friday, April 19, 2019. The Flyers covered the statue of the singer and cut ties with her recordings of "God Bless America," the team used to play on the scoreboard as a good-luck charm after several songs performed by Smith containing offensive lyrics have come to light. Chris LaChall/Staff Photographer
Flyers fan Ken Giusini of Philadelphia takes a photo of a covered statue of Kate Smith that stands outside the Wells Fargo Center in Philadelphia on Friday, April 19, 2019. The Flyers covered the statue after recordings of the singer containing offensive lyrics have come to light. Giusini stated that he is totally appalled with the decision to cover the statue of Smith. Chris LaChall/Staff Photographer
The Flyers released the following statement Friday morning:
"We have recently become aware that several songs performed by Kate Smith contain offensive lyrics that do not reflect our values as an organization. As we continue to look into this serious matter, we are removing Kate Smith's recording of 'God Bless America' from our library and covering up the statue that stands outside of our arena."
Smith first sang "God Bless America" live before the Flyers' home opener of the 1973-74 season, their first Stanley Cup championship season. According to flyershistory.net, Smith sang in person a handful of times but between live performances, recordings and duets with Flyers anthem singer Lauren Hart performing alongside the recordings, the Flyers had a record of 101-31-5 when Smith's rendition was played.
The Flyers did play the recording of "God Bless America" this season.
Dave Isaac; @davegisaac; 856-486-2479; disaac@gannett.com
Read or Share this story: https://www.courierpostonline.com/story/sports/nhl/flyers/flyer-files/2019/04/19/flyers-cut-ties-kate-smith-recordings-due-offensive-lyrics/3518478002/
Flyers prospect watch: Wade Allison 'always catching up'


Life of William Blake, "pictor Ignotus", with Selections from His ..., Volume 1
By Alexander Gilchrist
indicating uncertain application to the practice of art. He was then living at 44, Great Marlborough Street. Mr. Palmer, one of Blake's young disciples in those days, well remembers a visit to the Academy in Blake's company, during which the latter pointed to a picture near the ceiling, by Wainwright, and spoke of it as 'very fine.' It was a scene from Walton's Angler, exhibited in 1823 or 4. While
so many moments better worthy to remain are fled,' writes Mr. Palmer to me, 'the caprice of memory presents me with the image of Blake looking up at Wainwright's picture ; Blake in his plain black suit and rather broad-brimmed, but not quakerish hat, standing so quietly among all the dressed-up, rustling, swelling people, and myself thinking "How little you know who is among you !"!
During the first years of The London Magazine, 1820—23, Wainwright was a contributor, under various pseudonyms, of articles, not, as Talfourd mistakenly describes them, 'of mere flashy assumption,' full of disdainful notices of living artists ;' but articles of real literary merit and originality ; in a vein of partly feigned coxcombry and flippant impertinence, of wholly genuine sympathy with art (within orthodox limits), and recognition of the real excellencies of the moderns,—of Retsch, of Stothard, for example, and of Etty, then a young man. They are articles by no means obsolete yet, even in their opinions; in matter and style still fresh and readable; standing out in vivid contrast to the heavy common-place of the Editor's, now so stale and flat, in the same department of artcriticism. They attracted the notice and admiration of Lamb, whose personal regard he retained for many years ; of De Quincey and of Procter—no mean judges.
In one of these smart, harum-scarum articles (Sept. 1820), entitled "Mr. Janus Weathercock's Private Correspondence,'—a letter on topics so miscellaneous as Recent Engravings, Pugilism, and Chapman's Homer,—occurs incidental reference to Blake, the only one I have found in the series. "Talking of articles, my learned
' friend Dr. Tobias Ruddicombe, M.D. is, at my earnest entreaty, 'casting a tremendous piece of ordnance, an eighty-eight pounder ! 'which he proposeth to fire off in your next. It is an account
of an ancient, newly discovered, illuminated manuscript, which has 'to name " Jerusalem the Emanation of the Giant Albion "!!! 'It contains a good deal anent one " Los," who, it appears, is now, 'and hath been from the Creation, the sole and four-fold dominator
of the celebrated city of Golgonooza! The doctor assures me that 'the redemption of mankind hangs on the universal diffusion of the • doctrines broached in this MS. But, however, that isn't the subject of this scrinium, scroll, or scrawl, or whatever you may call it.'
This was probably a feeler of Wainwright's, to try Editor Scott's pulse as to a paper on Blake; which, however, if written never appeared. Scott, who had originally encouraged Wainwright to use the pen, was rather discomposed by his systematic impertinences and flightiness, and now began 'rapping him over the knuckles,' cutting his articles down, and even refusing them admission ; as is related in a subsequent contribution, one of Wainwright's last (Jan. 1823). After Scott's tragic end in a preposterous duel with one of the rancorous Blackwood set, Wainwright had been put on the staff again, at the urgent representations of Lamb and Procter. The paper in question, entitled Janus Weatherbound, contains some singularly interesting reminiscences-when we call to mind the man's subsequent history—of the writer's own previous career; of John Scott himself and his sudden death-bed, of Lamb and his sister, and of other fellow-contributors to The London.
Talfourd, in his Final Memorials of Lamb, has told the after story of Wainwright's life; Bulwer, in his Lucretia, has worked it up into fiction ; and De Quincey, in his Autobiographic Sketches, has thrown over it a gleam from the fitful torchlight of his vivifying imagination. From them we learn how expensive tastes for fine
into more books, articles of virtù, on the one hand; for mere elegant
living on the other; for combining, in short, the man about town and the man of refined taste and high sympathies, led him into inevitable money difficulties, into shifts of all kinds, and convulsive efforts to raise the wind. How, in 1830, about half a dozen years subsequent to his connexion with The London and familiar intercourse with some of the most original men of that generation, he began insuring the life of a young and beautiful sister-in-law, for a short term, in various offices, to the amount of 18,0001. in all. How he contrived that the poor girl, after having made a will in his favour, should die before the two years' term was out, without any appearance of foul play,—he using the then little known vegetable poison, strychnine, now so familiar to newspaper readers. How the assurance offices instinctively disputed his claims; and, after five years of the law's delay' in Chancery and two trials at common law, succeeded in their resistance on the technical point—that the insurance was not a bonâ fide one of the deceased's own effecting: the graver ground of objection being waived for want of conclusive evidence, though sufficient daylight was let in to warrant the darkest construction of Wainwright's real character. How, after skulking about France a few years, with a bottle of strychnine in his pocket, and, it is suspected, using the same on a confiding friend or two, Wainwright was, in 1836, apprehended for forgery of his wife's trustee's signature (he had a wife and child); was tried, pleaded guilty, and sentenced to transportation for life : finally made base revelations to the offices, enabling them to defeat the claims of his surviving sister-in-law, in the craven hope of mitigation of punishment; in which hope he was deceived. In the extremity of infamy and wretchedness, the somewhile associate of Coleridge, Blake, Lamb, still piqued himself on being the gentleman, though under a cloud; still claimed a soul sympathising with poetry, philosophy, and all high things, showing no remorse. In Australia ended the ghastly motley of his life, a few years ago.
Complete oblivion seems already to have overtaken all that Wainwright painted; though we cannot doubt, from Blake's testimony, as reported by Mr. Palmer, that his works belonged, in whatever degree, to the class showing individual power. He seems to have practised painting as a means of subsistence in Australia during his last years, as well as at an earlier, and not yet hopeless, time in England. Of the first period of his painting, there is said to be some evidence in designs to an edition of Chamberlayne's poems, which I have sought for, but failed to find, at the British Museum; and in the preface to which he is spoken of, I am told, as a young man of high hopes. To the last period belongs a portrait of the Hon. Miss Power, painted in Australia, which also is known to me by report, not by eyesight. Into any of the works of such a life it is difficult to search without feeling as if every step were taken among things dead and doomed. But the truth about Wainwright's essays on art is, that they display a real knowledge, insight, and power of language, which remained unequalled, in their own walk of criticism, from that day till the splendid advent and immediate influence of Ruskin. This being thus in fact, though sometimes otherwise stated, it would be interesting, even highly so, to discover what has become of Wainwright's pictures, and what were the practical artistic gifts of one whose nature presents such strange and hideous contrasts.
I trust that the decision with which I have spoken of this man's great talents will not be taken as implying any bluntness of repugnance for the great criminality which, I fear, stands substantially, though never explicitly, proved against him. But art has its own truth, as absolute as that of life itself, and demanding a wholly independent verdict, not to be appealed against on any ground of good deeds, and which not even the sternest personal censure can annul.
CHAPTER XXXII.
INVENTIONS TO THE BOOK OF JOB. 1823–25. ET. 66–68.]
As we have often to repeat, Blake was even more a neglected man in these days of Lawrence and Wilkie than he had been in those of Reynolds and Gainsborough. The majority of connoisseurs, a set of men who, to tell the truth, know little more about art, the vital part of it, have no quicker perception or deeper insight into its poetic and spiritual qualities than the mob of educated men, though they prate more: these were, as they still are, blind to his beauties. And this being so, the publishing class deserves no special blame for its blindness and timidity.
Even his old friend Mr. Butts, a friend of more than thirty years' standing, the possessor of his best temperas and water-colour drawings, and of copies of all his engraved books, grew cool. The patron had often found it a hard matter not to offend the independent, wilful painter, ever the prouder for his poverty and neglect, always impracticable and extreme when ruffled or stroked the wrong way. The patron had himself begun to take offence at Blake's quick resentment of well-meant, if blunt, advice and at the unmeasured violence of his speech when provoked by opposition. The wealthy merchant employed him but little now, and during the few remaining years of Blake's life they seldom met.
One of the last, if not the very last, works bought by Mr. Butts of Blake, was the original series of twenty-one water-colour drawings or Inventions from the Book of Job, the longest and most important series executed since The Grave, in 1805 ; still loftier in theme, nobler in


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A win over Capitals in Game 7 would make Rangers first team to overcome 3-1 playoff deficit in consecutive seasons
By Stephen Lorenzo
Experience: The Rangers have been in similar situation than the one they find themselves against the Capitals, having rallied from a 3-1 deficit last season vs. Pittsburgh. (Bruce Bennett/Getty Images)
It's deja vu all over again. At least the Rangers hope so.
For the second consecutive season, the Blueshirts have rallied back from a 3-1 series deficit in the second round of the Stanley Cup Playoffs and forced a Game 7. Last year, the Rangers won that Game 7 in Pittsburgh, 2-1, behind goals from Brian Boyle and Brad Richards and 35 saves from Henrik Lundqvist. This time they'll be on their home ice at Madison Square Garden trying to do what no NHL team has ever done: come back from a 3-1 series deficit in consecutive seasons.
RELATED: RANGERS COACH DOWNPLAYS ALEX OVECHKIN'S GAME 7 GUARANTEE
If there is one thing the Rangers have on their side, it's experience.
"There's no doubt that I have a lot of confidence in this group's individual preparation and the team's preparation," Alain Vigneault said Monday via conference call. "All year long, we've found ways to win and I really believe that that goes back to your training on the ice, off the ice and your individual preparation to get you in that zone to go out, execute and compete. This group has done it many times in many important moments. hopefully we'll be able to continue."
"There's no doubt experience, and positive experience, helps in the preparation and your mental state," the head coach continued. "Our guys have gotten experience and they've gotten positive experience, but there's still individual work that needs to go into getting yourself ready. They need to do that for Wednesday."
Offensively, the floodgates seemed to open for the Rangers with four goals in Game 6. But Lundqvist is the most important piece to locking up a second straight berth in the Eastern Conference Final, and he too has experience. The Blueshirts goaltender is 13-3 with a 1.42 goals against average, a .955 save percentage and two shutouts in his last 16 games when the Rangers have faced elimination. He's also 9-0 in elimination games at MSG. Both of the shutouts came against Washington in 2013, when he and the Rangers beat Braden Holtby and the Capitals 1-0 and 5-0 in Games 6 and 7 respectively to advance.
... Rangers Hall of Fame goaltender Eddie Giacomin was inducted into Madison Square Garden's Walk of Fame on Monday along with Hall of Fame Knicks forward Harry Gallatin, award winning photographer George Kalinsky and the Grateful Dead.
MOBILE USER? WATCH DAILY NEWS LIVE'S PREVIEW OF GAME 7 HERE
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Masters Programs in Global Management 2023 in Birmingham in United Kingdom
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A masters refers to the completion of a graduate study program that prepares students to further their knowledge of a specific subject or advance their careers. The majority of masters are granted by state or public universities.To take things to an international level requires some knowledge on what the global markets needs. As such it requires you to get the right set of skills, which can be got… Read more
A masters refers to the completion of a graduate study program that prepares students to further their knowledge of a specific subject or advance their careers. The majority of masters are granted by state or public universities.
To take things to an international level requires some knowledge on what the global markets needs. As such it requires you to get the right set of skills, which can be gotten by doing a Master in Global Management.
Birmingham is home to six universities, largest further education college in UK, three business schools and three religious education colleges. It's no wonder it's the second most populous British city, other than London.
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Goods and Services Tax Ruling
GSTR 2001/7
Goods and services tax: meaning of GST turnover, including the effect of section 188-25 on projected GST turnover
Please note that the PDF version is the authorised consolidated version of this ruling and amending notices.
From 1 July 2015, the term 'Australia' is replaced in nearly all instances within the GST, Luxury Car Tax, and Wine Equalisation Tax legislation with the term 'indirect tax zone' by the Treasury Legislation Amendment (Repeal Day) Act 2015. The scope of the new term, however, remains the same as the now repealed definition of 'Australia' used in those Acts. This change was made for consistency of terminology across the tax legislation, with no change in policy or legal effect. For readability and other reasons, where the term 'Australia' is used in this document, it is referring to the 'indirect tax zone' as defined in subsection 195-1 of the GST Act.
This Ruling is being reviewed to incorporate the amendments made by Tax and Superannuation Laws Amendment (2016 Measures No. 1) Act 2016. The changes impact how GST applies to cross-border supplies. Schedule 1 of this Act (about business to consumers supplies) applies from 1 July 2017 and Schedule 2 (generally about business to business supplies) applies from 1 October 2016. For more information see www.ato.gov.au/AusGST.
This document has changed over time. View its history.
FOI status:
may be released
What this Ruling is about
Date of effect
Ruling with explanations
Detailed contents list
This document was published prior to 1 July 2010 and was a public ruling for the purposes of former section 37 of the Taxation Administration Act 1953 and former section 105-60 of Schedule 1 to the Taxation Administration Act 1953.
From 1 July 2010, this document is taken to be a public ruling under Division 358 of Schedule 1 to the Taxation Administration Act 1953.
A public ruling is an expression of the Commissioner's opinion about the way in which a relevant provision applies, or would apply, to entities generally or to a class of entities in relation to a particular scheme or a class of schemes.
If you rely on this ruling, the Commissioner must apply the law to you in the way set out in the ruling (unless the Commissioner is satisfied that the ruling is incorrect and disadvantages you, in which case the law may be applied to you in a way that is more favourable for you - provided the Commissioner is not prevented from doing so by a time limit imposed by the law). You will be protected from having to pay any underpaid tax, penalty or interest in respect of the matters covered by this ruling if it turns out that it does not correctly state how the relevant provision applies to you.
[Note: This is a consolidated version of this document. Refer to the Legal Database (http://law.ato.gov.au) to check its currency and to view the details of all changes.]
1. This Ruling explains:
how your GST turnover affects the way the A New Tax System (Goods and Services Tax) Act 1999 (the GST Act) applies to you;
how section 188-25 of the GST Act affects the calculation of projected GST turnover;
the relevance of projected GST turnover to your enterprise;[1] and
the meaning of the terms 'likely to make', 'likely to be made', 'in connection with', 'transfer of ownership', 'capital asset', 'solely as a consequence of', and 'substantially and permanently' as used in Division 188.
2. This Ruling does not deal with:
the application of sections 188-22, 188-23, 188-24 or 188-40 to the calculation of current GST turnover or projected GST turnover;
the value of a supply as affected by sections 188-32 or 188-35;[2]
the meaning of 'connected with Australia';[3] and
how to calculate your 'aggregated turnover' or 'annual turnover' as defined in sections 328-115 and 328-120 of the Income Tax Assessment Act 1997 (ITAA 1997).[3A]
3. This Ruling does not discuss the application of Division 189.
4. All legislative references are to the GST Act, unless otherwise stated.
5. This Ruling applies [to tax periods commencing] both before and after its date of issue. However, this Ruling will not apply to taxpayers to the extent that it conflicts with the terms of a settlement of a dispute agreed to before the date of issue of this Ruling (see paragraphs 75 and 76 of Taxation Ruling TR 2006/10).
5A. [Omitted.]
5B. [Omitted.]
6. The application of the GST Act to an entity depends upon the concepts of 'turnover threshold', 'GST turnover', 'current GST turnover' and in particular, 'projected GST turnover'. Both your 'current GST turnover' and your 'projected GST turnover' are relevant to whether you have a GST turnover that meets, or exceeds a turnover threshold.
7. If you carry on an enterprise but do not carry on a business for GST purposes the turnover thresholds are relevant to whether you:[4]
are required to register for GST;
must use tax periods which are monthly;
can elect to account on a cash basis;
must lodge GST returns electronically;
must pay net amounts of GST electronically;
can elect to pay GST by instalments;
can elect to make an annual apportionment of creditable purpose; or
can use a simplified GST accounting method determined by the Commissioner under section 123-5.
If your GST turnover meets the relevant turnover threshold, the GST Act may impose obligations on you. If, for example, your GST turnover meets the registration turnover threshold you are required to be registered and consequently, you must apply to be registered under the Act.[5]
7A. However, if you carry on a business your GST turnover is relevant for subparagraphs 7(a), (b) (d) and (e) of this Ruling, but is not relevant for subparagraphs 7(c), (f), (g) and (h) of this Ruling. Whether you can access the concessions in subparagraphs 7(c), (f), (g) and (h) depends on whether you are a 'small business entity'[5A] (other than because of subsection 328-110(4) of the ITAA 1997). That is, for the concessions in subparagraphs 7(c), (f), (g) and (h) it is the turnover calculation for the small business entity test that is relevant.[5B]
8. The thresholds for GST turnover are as follows:
the registration turnover threshold - $75,000 (or $150,000 for a non-profit body);[6]
the tax period turnover threshold - $20,000,000;[7]
the cash accounting turnover threshold - $2,000,000;[8]
the electronic lodgement turnover threshold - $20,000,000;[9]
the instalment turnover threshold - $2,000,000;[10]
the annual apportionment turnover threshold - $2,000,000;[10A ] and
the small enterprise turnover threshold - $2,000,000.[10B]
Relevance of 'GST turnover' for determination of turnover threshold
9. Section 188-10 is relevant for working out whether your GST turnover meets, or does not exceed, a turnover threshold. In calculating the electronic lodgment, registration and tax period turnover thresholds, you have a GST turnover that meets a particular turnover threshold under subsection 188-10(1) when:
your current GST turnover is at or above the turnover threshold, and the Commissioner is not satisfied that your projected GST turnover is below the turnover threshold; or
your projected GST turnover is at or above the turnover threshold.
10. In calculating the cash accounting, instalment, annual apportionment and small enterprise turnover thresholds, you have a GST turnover that does not exceed that particular turnover threshold under subsection 188-10(2) when:
your current GST turnover is at or below the turnover threshold, and the Commissioner is not satisfied that your projected GST turnover is above the turnover threshold; or
your projected GST turnover is at or below the turnover threshold.
Current GST turnover and projected GST turnover
11. Section 188-15 defines 'current GST turnover'. Subject to the exclusions listed in paragraph 14, 'current GST turnover' at any time during a particular month is the sum of the values of all the supplies that you made, or are likely to make, during the current month and the preceding 11 months.
12. Section 188-20 defines 'projected GST turnover'. Subject to the exclusions listed in paragraph 14, 'projected GST turnover' at a time during a particular month is the sum of the values of all the supplies that you made, or are likely to make, during that month and the next 11 months.
13. If you are a member of a GST group, in your calculation of current GST turnover and projected GST turnover you must also include the values of supplies made by any member of the group.
14. The following supplies are excluded from the calculation of current GST turnover and projected GST turnover:
supplies that are input taxed;
supplies that are not for consideration (and are not taxable supplies under section 72-5);
supplies not made in connection with an enterprise that you carry on;
supplies that are not connected with Australia;
supplies that are connected with Australia because of paragraph 9-25(5)(c);
supplies (other than those mentioned in the immediately preceding two dot points) of a right or option to use commercial accommodation in Australia where the supplies are not made in Australia and are made through an enterprise that the supplier does not carry on in Australia;[10C] and
supplies made from one member of a GST group to another member of that GST group.
Paragraph 29 covers further supplies that will be disregarded in calculating projected GST turnover.
15. The term 'supplies' in section 188-15 and 188-20 refers to all supplies as defined in section 9-10 and is not limited to taxable supplies as defined in section 9-5. For example you may be required to be registered even though all your supplies are GST-free. Current GST turnover and projected GST turnover are the sum of the respective values (excluding GST) for the 12 months.
Whether your GST turnover meets, or does not exceed, a turnover threshold
16. Whether you have a GST turnover that meets or does not exceed a particular turnover threshold depends on an objective assessment of your projected GST turnover and current GST turnover. An 'objective assessment' is one that a reasonable person could be expected to arrive at having regard to the facts and circumstances which apply to your enterprise at the relevant time. The Commissioner will accept your assessment of these turnovers unless he has reason to believe that your assessment was not reasonable.
17. Under sub-section 188-10(1), you meet a particular threshold if your projected GST turnover is at or above the threshold. You also meet a turnover threshold if your current GST turnover is at or above the turnover threshold and it is not possible to conclude that your projected GST turnover is below the threshold. This will occur if your projected GST turnover is also above the relevant threshold, or if your circumstances are such that it is not possible to calculate a projected GST turnover. In either of these situations, the Commissioner can not be satisfied that your projected GST turnover is below the turnover threshold.
18. Similarly, under sub-section 188-10(2), you have a GST turnover that does not exceed a particular turnover threshold if your projected GST turnover is at or below that threshold. You also do not exceed a turnover threshold if your current GST turnover is at or below the turnover threshold and it is not possible to conclude that your projected GST turnover is above the threshold. This will occur if your projected GST turnover is at or below the relevant threshold or your circumstances are such that it is not possible to calculate a projected GST turnover. In either of these situations, the Commissioner can not be satisfied that your projected GST turnover is above the turnover threshold.
19. Although your current GST turnover and your projected GST turnover may be capable of being determined on every day during a month, there is no requirement for continuous recalculation. However, under the GST Act there are obligations if you meet or exceed a particular threshold and there is an opportunity for you to make certain elections if you do not exceed a particular threshold. Therefore, you should be aware of the relevant thresholds likely to affect you and consider whether your turnover may be sufficiently close to the relevant thresholds to make a review prudent. For example, Entity A conducts an enterprise with a GST turnover of $70,000 and is not registered for GST. Because Entity A is aware that a $5,000 increase in its GST turnover will result in the $75,000 registration turnover threshold being met, it should monitor changes in its turnover. Entity B by contrast, is registered for GST, conducts an enterprise with a GST turnover of $600,000 and accounts on a cash basis. The nearest relevant threshold is the cash accounting turnover threshold ($2,000,000). Entity B may decide to review its current GST turnover and projected GST turnover on an annual basis whilst being aware that a significant change in turnover may require a further review.
20. If you have elected to pay GST by instalments, this election has effect for the whole of the financial year in question even if, after making the election, you exceed the instalment turnover threshold at any time. [11] Therefore, it is not necessary to review your GST turnover, for this purpose, for the financial year in which your election has effect.
Meaning of 'likely to make' or 'likely to be made'
21. The phrase 'likely to make' appears in sections 188-15 and 188-20. The phrase 'likely to be made' appears in section 188-25. Both phrases refer to a similar level of expectancy, although the GST Act defines neither. The words retain their ordinary meaning in the context of the legislation.
22. In Australian Telecommunications Commission v. Krieg Enterprises Pty Ltd (1976) 14 SASR 303, Bray CJ considered the meaning of 'likely' in the phrase 'likely to interfere with or damage property'. His Honour said at pages 312-313:
'Here we are concerned with the word "likely" in a statute. As I have said, the ordinary and natural meaning of the word is synonymous with the ordinary and natural meaning of the word "probable" and both words mean,... that there is an odds-on chance of the thing happening. That is the way in which statutes containing the words have usually been construed. ...I think that "likely" in the sub-section means "probable" and I think that that means that there is a more than fifty per cent chance of the thing happening.'
23. For the purposes of sections 188-15, 188-20 and 188-25, the expressions, 'likely to make', and 'likely to be made', mean that on the balance of probabilities, it can be predicated that the supply is more likely than not to be made.
24. When a supply is made, is determined in each case by reference to the terms of the particular contract, if applicable, and the nature of the supply. For the purpose of calculating supplies likely to be made, we will accept a calculation based on a bona fide business plan, accounting budget or some other reasonable estimate.
Meaning of 'in connection with'
25. The words 'in connection with', as used in sections 188-15 and 188-20, are not defined in the GST Act. Such wide formulas are context related and courts have insisted that the words be interpreted in accordance with the intent of the relevant statute. In Hatfield v. Health Insurance Commission (1987) 15 FCR 487 at page 491 Davies J stated:
'Expressions such as "relating to", "in relation to", "in connection with" and "in respect of" are commonly found in legislation but invariably raise problems of statutory interpretation. They are terms that fluctuate in operation from statute to statute... The terms may have a very wide operation but they do not usually carry the widest possible ambit, for they are subject to the context in which they are used, to the words with which they are associated and to the object or purpose of the statutory provision in which they appear.'
26. This passage was approved by the Full Federal Court in Burswood Management Ltd v. Attorney-General (1990) 23 FCR 144. At page 146 their Honours concluded that reference to reported cases is of little assistance in determining the meaning of the words 'in connection with', because they take their meaning from the particular statute in which they appear.[12]
27. The requirements in sections 188-15 and 188-20 largely mirror the requirements of paragraph 9-5(b) of the GST Act. The words 'in connection with an enterprise that you carry on', should therefore be read as having the same meaning as the words 'in the course or furtherance of an enterprise that you carry on' in paragraph 9-5(b) of the GST Act. A supply of a private commodity, such as when a plumber sells his classic car privately, will not be a supply 'in connection with' an enterprise he carries on.
28. A supply which you make in the course of commencing or terminating an enterprise is a supply which is made in the course or furtherance of the enterprise which you carry on.[13]
Supplies to be disregarded under section 188-25
29. Section 188-25 modifies the effect of section 188-20 by excluding certain supplies made when working out your projected GST turnover. Section 188-25 requires you to disregard the following when calculating your projected GST turnover:
any supply made, or likely to be made, by you by way of transfer of ownership of a capital asset of yours; and
any supply made, or likely to be made, by you solely as a consequence of:
ceasing to carry on an enterprise; or
substantially and permanently reducing the size or scale of an enterprise.
30. Your projected GST turnover does not include supplies that fall within the description in either paragraph 188-25(a) or paragraph 188-25(b) listed above. Your supply does not have to satisfy the descriptions in both paragraph (a) and paragraph (b). When you make a supply that is capable of satisfying the description in both paragraphs, the supply is excluded only once. (See example 3 at paragraph 53.)
Meaning of 'capital assets'
31. The GST Act does not define the term 'capital assets'. Generally, the term 'capital assets' refers to those assets that make up 'the profit yielding subject'[14] of an enterprise. They are often referred to as 'structural assets' and may be described as 'the business entity, structure or organisation set up or established for the earning of profits'.[15]
32. 'Capital assets' can include tangible assets such as your factory, shop or office, your land on which they stand, fixtures and fittings, plant, furniture, machinery and motor vehicles that are retained by you to produce income. 'Capital assets' can also include intangible assets, such as your goodwill.
33. Capital assets are 'radically different from assets which are turned over and bought and sold in the course of trading operations'.[16] An asset which is acquired and used for resale in the course of carrying on an enterprise (for example, trading stock[17]) is not a 'capital asset' for the purposes of paragraph 188-25(a).
34. 'Capital assets' are to be distinguished from 'revenue assets'. A 'revenue asset' is 'an asset whose realisation is inherent in, or incidental to, the carrying on of a business'.[18]
35. If the means by which you derive income is through the disposal of an asset, the asset will be of a revenue nature rather than a capital asset even if such a disposal is an occasional or one-off transaction. Isolated transactions are discussed further at paragraphs 46 and 47.
36. Over the period that an asset is held by an entity, its character may change from capital to revenue or from revenue to capital. For the purposes of section 188-25 the character of an asset must be determined at the time of expected supply.
Meaning of 'transfer of ownership'
37. The GST Act does not define the concept, 'transfer of ownership'. The words retain their ordinary meaning in context, and mean a transfer of the whole of your beneficial interest in the asset with or without legal title. A transfer of an interest in property that is less than your full interest will not be captured by these words. For example, if you merely grant a lease or licence over an asset that you own, the supply of that lease or licence will not be a 'transfer of ownership'. However, if you assign your full interest in that lease or licence it will be a 'transfer of ownership'.
Meaning of 'solely as a consequence'
38. The GST Act does not define the term 'solely as a consequence of'. In the case of Reseck v. FC of T (1975) 133 CLR 45; 75 ATC 4213; (1975) 5 ATR 538 the meaning of 'in consequence of' in the context of the phrase 'in consequence of termination of employment' was examined. His Honour Gibbs J at CLR 51; ATC 4216; ATR 541 interpreted the words to mean that an event follows as an effect or result of some primary event. However, Jacobs J at CLR 56; ATC 4219, ATR 545 expressed a different view that a 'consequence' in this context is not the same as a 'result'. It does not import causation but rather a 'following on'. Both judges dismissed the argument the termination of service had to be the dominant cause of the payment.
39. Although the words 'in consequence' may mean a result (i.e., cause) or a following on, the addition of the word 'solely' in our view requires that in this context there be a causal connection which is exclusive.
40. In Perpetual Trustee Company Ltd v. Commissioner of State Revenue (2000) 44 ATR 273, Hansen J considered the phrase 'solely in consequence' within Exemption 23 of the Stamps Act 1958 (Vic). After discussing the purpose of the exemption, (that being to provide an exemption from stamp duty in specific cases), Hansen J said at pages 286-287:
'In its common understanding in its present context the word "solely" in conjunction with the words "in consequence of" means that the exemption will apply only if the instruments of transfer were executed in consequence of the change in trustee and in order to vest the real property of the trust in the name of the new trustee and not in consequence of any other factor.'
41. For the purposes of section 188-25 a supply is made, or is likely to be made, 'solely as a consequence' where the supply is made only as a result of the ceasing of an enterprise (see example 1), or the substantial and permanent reduction in size or scale of an enterprise (see example 2).
The meaning of 'substantially and permanently'
42. The GST Act does not define the term 'substantially and permanently' as used in subparagraph 188-25(b)(ii). The word 'substantial' will vary according to context. In Terry's Motors Ltd v. Rinder [1948] SASR 167 at page 180, Mayo J noted that the word 'substantial' is not a word with a fixed meaning. The word 'substantial' is commonly used to refer to something real or of substance, as distinct from ephemeral or nominal, when, for example, describing 'substantial loss or damage'. However the word 'substantial' can also be used to describe something that is 'large, weighty or big'.[19]
43. In the context of section 188-25, we consider that the term 'substantially' refers to a reduction in size which is greater than merely nominal and does not necessarily require a reduction which is proportionately large. We will accept that, in the context of section 188-25, a 10% reduction in the size or scale is substantial in the case of most enterprises. Size or scale in this context means something measurable in terms other than turnover, for example, number of divisions within a company or number of stores operated (see example 2). In some enterprises a reduction of less than 10% may be substantial. This will depend on the facts and circumstances of each enterprise.
44. The concept of 'permanently' requires that the reduction in size and scale of an enterprise is enduring or is reasonably expected to be enduring. A reduction resulting from circumstances that have a foreseeable end is not permanent, for example a change that foreseeably affects only one or two years. Provided the basis of the expectation of endurance is reasonable it is not relevant that the expectation is proved inaccurate by subsequent events.
45. The substantial and permanent reduction applies to each enterprise operated by the entity, rather than the entity which may be required to be registered for GST.
Isolated Transactions
46. An enterprise may consist of an isolated transaction or a dealing with a single asset. For example, an enterprise may consist solely of the acquisition and refurbishment of a suburban shop for resale at a profit. Where an entity engages in acquiring a single asset for resale at a profit, the activity will be an enterprise under paragraph 9-20(1)(b), because it is an activity in the form of an adventure in the nature of trade.[20] As discussed in paragraph 35 of this Ruling, the disposal of that single asset is not the transfer of a capital asset. Consequently, that supply is not excluded from your projected GST turnover.
47. The disposal of that single asset, or the completion of that isolated transaction, is also not a transfer solely as a consequence of ceasing to carry on an enterprise. In such circumstances the enterprise ceases as a consequence of the disposal of the single asset, rather than the single asset being disposed of in consequence of the ceasing to carry on the enterprise.
Example 1: Ceasing to carry on an enterprise
48. James, a grazier, aged seventy, decides to retire from his farm. He holds a clearing sale and sells all his livestock, machinery and implements to various buyers. He receives $80,000 from the sale that will be included in his current GST turnover. He is not registered for GST, as his GST turnover from selling livestock is usually around $35,000.
49. If James has a GST turnover of $75,000 or more he is required to be registered for GST. Although he normally would have sold some of this livestock in his day to day operations, the whole herd has been sold at this time solely as a consequence of ceasing to carry on his enterprise. The effect of subparagraph 188-25(b)(i) is that the $80,000 is excluded from his projected GST turnover.
50. An objective assessment of James' projected GST turnover is below $75,000 taking into account his age and the permanent nature of his decision. His current GST turnover is above $75,000 but because his projected GST turnover is below $75,000, his GST turnover does not meet the registration turnover threshold. Thus, James is not required to register for GST.
Example 2: Substantially and permanently reducing the size and scale of an enterprise
51. Property Developer Pty Ltd develops tourist resorts in each of the six states in Australia. Its business in each state is approximately the same size, and overall it has a GST turnover of approximately $18.0M. The company is in the process of updating its accounting and payment system to facilitate electronic lodgment and payment of GST. This process is not expected to be completed for another 6 months, at which time the company intends to elect to lodge and pay electronically.
52. The board of directors decides to permanently close its operations in one State, reducing the size of its total operations by approximately 17%. As a consequence of this decision, it sells its offices, offers staff redundancies and cancels its state licences. Property Developer Pty Ltd then sells its stock of land holdings in that State to another developer for $2.75M. The supply made in disposing of the trading stock is made solely as a consequence of a substantial and permanent reduction in the size and scale of the company's enterprise. Therefore, the $2.75M is excluded from the calculation of its projected GST turnover. As a result, the GST turnover of Property Developer Pty Ltd does not meet or exceed the electronic lodgment turnover threshold, and it is not required to lodge and pay electronically. (However, Property Developer could voluntarily choose to do so.)
Example 3: Sample calculation of current GST turnover and projected GST turnover
53. Alan, a retiree, owns all three shops located next to a suburban railway station. Each of the shops is rented to tenants whose weekly tenancies are to terminate on 14 December 2001. The rent payable for each of the three shops is $200 per week. The railway department is planning an expansion of the station. Alan sells the shops with vacant possession to the railway department for $200,000. Alan's only enterprise is renting the shops. He is not registered for GST. He is not intending to carry on any other enterprise in the next 12 months. Settlement is to take place on 20 December 2001.
54. Alan's current GST turnover as calculated in December 2001 is the sum of the values of all the supplies that he has made or is likely to make during the 12 months ending on 31 December 2001. Alan has no supplies that are excluded under sections 188-15 or 188-20 (such as input taxed supplies).
55. Alan's current GST turnover is 50 weeks rent of $600 per week (up to 14 December 2001) plus the $200,000 from the sale of the shops. That is, a total of $230,000. Alan's current GST turnover is above the registration turnover threshold.
56. Alan's projected GST turnover is the sum of the values of all the supplies that Alan has made or is likely to make in December 2001 and up to 30 November 2002. Alan has made or will make supplies of 2 weeks rent of $600 per week (up to 14 December 2001) plus the $200,000 from the sale of the shops. His projected GST turnover calculated under section 188-20 is $201,200.
57. In selling the shops, Alan will dispose of a capital asset in addition to ceasing to carry on his enterprise. Although the supply satisfies the conditions under both paragraph 188-25(a) and 188-25(b), those proceeds are excluded only once when calculating projected GST turnover. (Refer to paragraph 30.) Alan can disregard the $200,000 from the sale of the shops. Alan calculates his projected GST turnover as $1200. As Alan has calculated his projected GST turnover on a reasonable basis to be below the registration turnover threshold, his GST turnover does not meet that particular turnover threshold. He is not required to register for GST.
58. Below is a detailed content list for this Ruling:
What this Ruling is about 1
Date of effect 5
Ruling with Explanations 9
Relevance of 'GST turnover' for determination of turnover threshold 9
Current GST turnover and projected GST turnover 11
Whether your GST turnover meets, or does not exceed, a turnover threshold 16
Meaning of 'likely to make' or 'likely to be made' 21
Meaning of 'in connection with' 25
Supplies to be disregarded under section 188-25 29
Meaning of 'capital assets' 31
Meaning of 'transfer of ownership' 37
Meaning of 'solely as a consequence' 38
The meaning of 'substantially and permanently' 42
Isolated Transactions 46
Example 1: Ceasing to carry on an enterprise 48
Example 2: Substantially and permanently reducing the size and scale of an enterprise 51
Example 3: Sample calculation of current GST turnover and projected GST turnover 53
Detailed contents list 58
Commissioner of Taxation
1 Section 188-10.
2 For the basic rules on the value of taxable supplies, see Subdivision 9-C.
3 Our view of when a supply of goods, real property, or things other than goods or real property is connected with Australia under section 9-25 can be found in Goods and Services Tax Ruling GSTR 2000/31.
[3A]
3A If you carry on a business, 'aggregated turnover' and 'annual turnover' are relevant to determining if you are a 'small business entity' (refer section 328-110 of the ITAA 1997). Small business entities may be eligible to use the GST concessions in subparagraphs 7(c), (f), (g) and (h) of this Ruling, but such entities do not calculate GST turnover to determine their eligibility. Eligibility to these concessions for small business entities is determined under subsections 29-40(1), 162-5(1) and 131-5(1) and section 123-7, respectively.
[3B]
Refer to the Addendum to see how the Addendum amends this Ruling.
Refer to section 188-5.
Sections 23-5 and 25-1.
As defined in section 328-110 of the ITAA 1997.
See paragraph 29-40(1)(a) (accounting on a cash basis), subparagraph 162-5(1)(a)(i) (payment of GST by instalments); subparagraph 131-5(1)(a)(i) (annual apportionment of creditable purpose); and paragraph 123-7(1)(a) (using simplified accounting methods). This Ruling does not deal with the turnover calculation for the small business entity test.
Section 23-15.
Subsection 27-15(3).
Subsection 162-5(2).
[10A]
[10B]
[10C]
A similar transitional provision applies in working out current and projected annual turnover during the months of July, August and September 2005.
11 Subsection 162-30(3).
12 The term 'in connection with' imports a wider meaning in the context of section 9-15; refer GSTR 2012/2 and GSTR 2001/4.
13 Section 195-1.
14 United Collieries Ltd v. Inland Revenue Commissioners (1930) SC 215 at 220 per Blackburn J.
15 Sun Newspaper Ltd v. FC of T (1938) 61 CLR 337 at 359 per Dixon J.
16 Sun Newspaper Ltd v. FC of T (1938) 61 CLR 337 at 356 per Latham CJ.
17 See FC of T v. Raymor (NSW) Pty Ltd 90 ATC 4461 at 4471; (1990) 21 ATR 458 at 468.
18 R W Parsons, Income Taxation in Australia, The Law Book Company Limited, 1985, at 155.
19 Tillmanns Butcheries Pty Ltd v. Australasian Meat Industry Employees' Union (1979) 27 ALR 367; (1979) 42 FLR 331.
For guidance on 'an adventure or concern in the nature of a trade' see Miscellaneous Taxation Ruling MT 2006/1. Goods and Services Tax Determination GSTD 2006/6 explains that MT 2006/1 has equal application for GST purposes.
Previously released in draft form as GSTR 2001/D1
ATO references:
NO T2000/017375
Related Rulings/Determinations:
TR 2006/10
GSTR 2000/31
GSTD 2006/6
MT 2006/1
Subject References:
annual apportionment turnover threshold
capital assets
connected with Australia
current GST turnover
GST turnover threshold
likely to be made
likely to make
projected GST turnover
small business entity
small enterprise turnover threshold
solely as a consequence
substantially and permanently
required to be registered
Legislative References:
TAA 1953 Sch1 Div 358
ANTS(GST)A99 9-5
ANTS(GST)A99 9-5(b)
ANTS(GST)A99 9-10
ANTS(GST)A99 9-20(1)(b)
ANTS(GST)A99 9-25(5)(c)
ANTS(GST)A99 Subdiv 9-C
ANTS(GST)A99 23-5
ANTS(GST)A99 23-15
ANTS(GST)A99 27-15(3)
ANTS(GST)A99 29-40(1)(a)
ANTS(GST)A99 123-5
ANTS(GST)A99 123-7(1)(a)
ANTS(GST)A99 123-7(2)
ANTS(GST)A99 131-5(1)(a)(i)
ANTS(GST)A99 162-30(3)
ANTS(GST)A99 Div 188
ANTS(GST)A99 188-10
ANTS(GST)A99 188-25(a)
ANTS(GST)A99 188-25(b)
ANTS(GST)A99 188-25(b)(i)
ANTS(GST)A99 188-25(b)(ii)
ITAA 1997 328-110
ITAA 1997 328-110(4)
Case References:
Burswood Management Ltd v. Attorney-General
(1990) 23 FCR 144
Hatfield v. Health Insurance Commission
Reseck v. FC of T
(1975) 133 CLR 45
(1975) 75 ATC 4213
(1975) 5 ATR 538
Sun Newspapers Ltd v. FC of T
(1938) 61 CLR 337
Terry's Motors Ltd v. Rinder
[1948] SASR 167
Tillmanns Butcheries Pty Ltd v. Australasian Meat Industry Employees' (1979) Union
27 ALR 367
(1979) 42 FLR 331
United Collieries Ltd v. Internal Revenue Commissioners
(1930) SC 215
FC of T v. Raymor (NSW)
90 ATC 4461
(1990) 21 ATR 458
Australian Telecommunications Commission v. Krieg Enterprises Pty Ltd
(1976) 14 SASR 303
Perpetual Trustee Company Ltd v. Commissioner of State Revenue
GSTR 2001/7 history
Date: Version: Change:
5 December 2001 Original ruling
20 February 2008 Consolidated ruling Addendum
You are here 31 October 2012 Consolidated ruling Addendum
13 March 2019 Consolidated ruling Addendum


Vestal congregation hopes for a comeback in south Knoxville
October 06, 2014 - by: Annette Spence
Seventy people attended an Oct. 5 "grand re-opening" of the Vestal sanctuary.
KNOXVILLE, Tenn. (10/6/14) -- Pastor Tim York just called his congregation a "stubborn bunch of people."
"You're that faithful. You're that stubborn," the pastor said on a recent Sunday morning. "Your stubbornness and faithfulness are being rewarded by being able to be back in this place."
With a newly repaired and polished sanctuary and a new ministry providing basic needs to the community, Vestal United Methodist Church is hoping for a comeback that will bring new people to their doors.
The gothic building has been a landmark in the South Knoxville neighborhood for 89 years, but for the last three years the space for Sunday worship has been unusable, according to York. The number of regular attenders has dropped to about 12.
"The fact that we are able to once again worship in this place is God's work," York said.
See Vestal photos on Flickr.
In May 2014, three neighboring churches joined to establish "Beacon of Hope" in Vestal's education building -- providing food, clothing, "getting ahead" classes and other outreach ministries to people living in the 37920 zip code.
In August 2014, volunteers joined to rescue the sanctuary from water damage wrought by a 2011 hail storm. John Rodgers, a member of Church Street United Methodist Church in Knoxville, devoted more than 200 hours to repairing the ceiling and floor. He had help from the Rev. Kevin Blue, pastor at Asbury United Methodist in Clinton, as well as others from Church Street.
"I kind of made this my second home," said Rodgers, a Knoxville fire marshal. "I want to see this church prosper."
The Vestal congregation celebrated a "grand opening" of the sanctuary on Sunday, Oct. 5, with about 70 in attendance.
David Taylor, age 76, has been a member of the church since age 11. He remembers when the congregation numbered 400 in the 1950s and '60s.
"This church is the center of Vestal," Taylor said. "We want the 'Beacon of Hope' to be an example in the community."
The Beacon of Hope is the creation of the "benevolence team" at Church Street United Methodist Church, which partnered with the Vestal congregation, Mountain View United Methodist Church, First Baptist Church, and local nonprofit Compassion Coalition.
So far this year, Beacon of Hope has provided financial assistance for utility bills, rent, bus passes, and gas to more than 135 people, according to director Richard Ginn. "If clients are physically able we ask them to complete voluntary community service at Vestal at a rate of one hour of service for each $10 worth of assistance provided," he said.
In addition, more than 340 families have receiving clothing and toiletry items valued at $10,500. Ten people are involved in a class that teaches how to overcome poverty.
"Our overall goal is to serve the needy of South Knoxville and grow the membership of Vestal UMC," Ginn said. "We encourage the people we touch through our programs to consider visiting the church service at Vestal, but the congregation has to close the deal by welcoming them with open hearts and providing spiritual support for their needs."
Like many of the members who remain at Vestal today, Peggy Williams has strong family ties to the church.
"My granddaddy helped build this church, and my mother was christened and raised here," said Williams, age 64. "We feel a closeness to this church, and we hope we can share some of that with others."
Vestal United Methodist Church is located at 115 Ogle Avenue, Knoxville, TN 37920. Worship is offered each Sunday at 10:45 a.m. For more information, call (865) 686-6113 . Beacon of Hope is located in Vestal's education building and offers a full schedule with a food coop and "Getting Ahead" classes. For more information, call (865) 599-5047.
"South Knoxville churches join to create Beacon of Hope" (The Call, 5/28/14)
Annette Spence
Annette Spence is editor of The Call, the Holston Conference newspaper.


Flight history for American Airlines flight AA2324
STD 11:00
ATD —
STA 12:57
FROM Chicago (ORD)
TO Philadelphia (PHL)
25 Jan 2021 Chicago (ORD) Philadelphia (PHL) 321 — 11:00 — 12:57
Scheduled Play
N535UW
Estimated departure 05:10
18 Jan 2021 Chicago (ORD) Philadelphia (PHL) A321 (N535UW) — 11:00 — 12:57
Estimated departure 05:10 Play
N982VJ
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STA —
17 Jan 2021 Chicago (ORD) Philadelphia (PHL) A321 (N982VJ) — — — —
Landed 12:54
ATD 11:22
17 Jan 2021 Chicago (ORD) Philadelphia (PHL) A321 (N982VJ) 1:32 11:00 11:22 12:57
16 Jan 2021 Chicago (ORD) Philadelphia (PHL) A319 (N9025B) — — — —
16 Jan 2021 Chicago (ORD) Philadelphia (PHL) A319 (N9025B) 1:37 11:00 11:27 12:57
15 Jan 2021 Chicago (ORD) Philadelphia (PHL) A321 (N585UW) 1:43 11:00 11:07 12:57
11 Jan 2021 Chicago (ORD) Philadelphia (PHL) A321 (N186US) 1:32 11:00 11:10 12:57
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An Audit Associate at KPMG's NYC Office Has Died Friday Footnotes: Higher Salaries Lead to Higher Fees; EY Auditors Quit; Senator Rags on Greedy Accounting Firms | 1.27.23 Research: Working From Home Frees Up Two Hours a Week, Time Many People Spend Doing Work If This Person Can Pass the CPA Exam, So Can You EY Germany Gives 40 Partners and 380 Staff the Boot to Boost Profitability After That Whole Wirecard Thing
Tax protesters
IRS August 22, 2013
Apparently, Referring to a Taxpayer as 'Constitutionally Challenged' Is Frowned Upon
I gotta plead on ignorance on this one; it sounds perfectly PC to me. Some Internal Revenue Service employees continue to use the term "tax protester" to refer to taxpayers despite a 1998 law prohibiting the use of the designation, according to a new report from the Treasury Inspector General for Tax Administration. TIGTA found that […]
Taxes June 7, 2013
Protesting Taxes Seems More Effective When the Focus Isn't on the the Signs
Granted, we don't want to see an average member of the Tea Party sans pants. But you have to admit, these Italian businessmen are on to something: Five Italian businessmen stripped off their trousers and protested outside parliament on Tuesday, demanding the abolition of a tax collection agency they blame for the suicides of scores of their […]
IRS May 12, 2011
TIGTA Scolds IRS for Name-calling…Again
by Adrienne Gonzalez
The office of the Treasury Inspector General for Tax Administration has released a report showing that IRS employees continue to use now prohibited language like "tax protester" and (our personal favorite) "Constitutionally-challenged" in reference to non-compliant taxpayers, despite being barred from doing so since 1998.
Congress enacted the Internal Revenue Service Restructuring and Reform Act of 1998 (RRA 98) Section 3707 to prohibit the IRS from labeling taxpayers as "Illegal Tax Protesters" or any similar designations. However, IRS employees continue to refer to taxpayers by these designations in case narratives. Using "Illegal Tax Protester" or other similar designations may stigmatize taxpayers and may cause employee bias in future contacts with these taxpayers.
Prior to enactment of the RRA 98, the IRS used the Illegal Tax Protester Program to identify individuals and businesses that were using methods that were not legally valid to protest the tax laws. Employees identified taxpayers for referral to the program when their tax returns or correspondence contained specific indicators of noncompliance with the tax law, such as the use of arguments that had been repeatedly rejected by the courts. There were tax protester coordinators who were responsible for determining whether a taxpayer should be included in the Illegal Tax Protester Program; if a taxpayer was classified as an Illegal Tax Protester, the taxpayer's record was coded as such on the Master File. Once a taxpayer's account was coded, certain tax enforcement actions were accelerated. The designation was also intended to alert employees to be cautious so they would not be drawn into confrontations with taxpayers.
The IRS has not reintroduced past Illegal Tax Protester codes or similar designations on taxpayer accounts. In addition, the Internal Revenue Manual no longer contains any Illegal Tax Protester references. However, TIGTA found that out of approximately 3.6 million records and cases, there were 38 instances in which 34 employees had referred to taxpayers as "Tax Protester," "Constitutionally Challenged," or other similar designations in case narratives on the computer systems analyzed.
The TIGTA made no recommendations after their report, as the IRS has continued to use the term "tax protester" in taxpayer case files when it sees fit, despite the fact that the TIGTA feels this is not in compliance with RRA 98 § 3707 for obvious reasons.
It appears they do this once a year:
The TIGTA Would Prefer It if the IRS Could Use a Nicer Term Than "Tax Protester"
Taxes August 12, 2010
"Even liars and hucksters have First Amendment rights"
by Joe Kristan
A horrible fate must await an attorney when a judge has these things to say about him:
"Just because other accountants and professionals were doing something wrong does not excuse Defendant's misconduct."
"Defendant's reasoning is so specious that he should have known it was wrong."
"Defendant has been quite adept at hiding his involvement in these activities in an effort to develop what he believes is plausible deniability. Ultimately, his denials are implausible."
"As stated earlier, the Court believes that promotion of tax schemes and structures is now Defendant's modus operandi. These were not isolated occurrences, and the nature of his preferred method of business indicates it will continue to ng business."
"Defendant describes himself as a "rainmaker," and the Court finds that practically everything he has done in that capacity has been improper. The Court has no reason to believe he would not concoct and promote some other scheme of doubtful validity."
So this led to…maybe a referral to the local attorney disciplinary board? A broad and sweeping injunction against doing further tax work?
Well, a Kansas City judge barred defendant A. Blair Stover from promoting three "schemes" he no longer promotes anyway. The judge also required him to run any other tax planning ideas by the IRS before marketing them. No disbarment. No banishment. Just "sin no more."
Why the seeming leniency?
An injunction prohibiting Defendant from providing tax advice raises serious First Amendment concerns. The Government has a strong and valid interest in preventing fraud, and the First Amendment does not protect fraudulent statements. However, the Government has no interest in preventing true statements, and even liars and hucksters have First Amendment rights. Conceivably, Defendant could provide lawful and accurate tax advice, and the Court is unwilling (and probably unable) to prevent him from doing so.
I like the First Amendment. Without it I might have been moved to an oubliette underneath IRS Headquarters long ago. Yet the first in line in the bill of rights hasn't stopped other judges from shutting down tax scheme promoters. For example, a federal judge enjoined tax protest guru Bill Benson from:
promoting, organizing, or selling (or helping others to promote, organize, or sell) any other tax shelter, plan, or arrangement that incites or assists others to attempt to violate the internal revenue laws or unlawfully evade the assessment or collection of their federal tax liabilities or unlawfully claim improper tax refunds.
Benson appealed on First Amendment grounds. The Seventh Circuit turned him down:
Benson purported to be selling a way to avoid tax liability; what he was actually selling was a way to increase tax and criminal liability for failing to pay taxes. That is false advertising, which may be banned consistent with the First Amendment.
Some years back a Des Moines gentleman vigorously promoted Employee Stock Ownership Plans as a tax cure-all, which had a number of unfortunate consequences. The Eighth Circuit didn't let the First Amendment get in the way from permanently enjoining him and his CPA practice "…from acting as a service provider to any ERISA plan."
Perhaps there's something in ERISA that overrides the First Amendment the same way "ERISA preemption" keeps states from regulating many features of pension plans. Maybe the Eighth Circuit was wrong. But if the Kansas City judge's opinion gets it right, you can get away with a lot in tax practice before you are drummed out altogether.
IRS July 28, 2010
Back in 1998 when some of you were just starting your careers, some of you were discovering alcohol and some of you still hadn't hit puberty, Congress enacted the Internal Revenue Service Restructuring and Reform Act of 1998 (RRA 98). In Section 3707 of this piece of legislative ingenuity, the IRS is prohibited from using the term "illegal tax protesters or any similar designations."
Why no name calling? The TIGTA claims it "may stigmatize taxpayers and may cause employee bias in future contacts with these taxpayers." Plus, it really hurst people's feelings.
This latest edition of government-mandated IRS bashing especially seems like a stretch since this "problem" of calling a spade a spade isn't that widespread:
We found that, out of approximately 80.6 million records and cases, there were 196 instances in which employees had labeled taxpayers as "Tax Protester," "Constitutionally Challenged," or other similar designations in case narratives on the following computer systems during the period of October 2008 through September 2009[.]
For starters, "Constitutionally Challenged" sounds like something you might apply to a Tea Party member. Secondly, you can do the math on the 196 instances out of 80-odd million but the concern on the part of the Inspector General might be overblown.
Luckily for us citizens, we can throw around any term we want with reckless abandon and there's no repercussions. That being said, the TIGTA didn't make any recommendations to the IRS on how to curb the usage of axtay rotestorpay and the IRS didn't buy the Inspector's story that the 196 instances were, in fact, violations. So, if you've come to the conclusion that this TIGTA report was the biggest waste of time and tax dollars in the history of the Treasury Department, you probably wouldn't be far off.
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EY Germany Gives 40 Partners and 380 Staff the Boot to Boost Profitability After That Whole Wirecard Thing


Beach umbrella injures 13-year-old boy
Posted 9:41 am, August 11, 2019, by WQAD Digital Team
A 13-year-old boy was injured by an umbrella at Massachusetts' Good Harbor Beach on Friday, according to a release from the Gloucester Fire Department.
(CNN) — A 13-year-old boy was injured by an umbrella at a Massachusetts beach Friday, the Gloucester Fire Department said.
Fire Lt. Nick Ouellette told CNN he responded to the call at Good Harbor Beach around 1:40 p.m. and learned the boy had a puncture wound on his left shoulder caused by a beach umbrella.
A lifeguard and an off-duty nurse were assisting the boy before paramedics arrived, Ouellette said, adding that everyone seemed "surprisingly calm." He said he wasn't sure how the umbrella injured the boy, who Ouellette believes was at the beach with his family.
The boy had "serious but not life-threatening injuries" and was transported to Beverly Hospital, the fire department said.
Good Harbor Beach is on Cape Ann, about 40 miles northeast of Boston.
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(Literature)
Nicholas Morello
(Justice-Crime)
Raffaele Cutolo
(Animal)
Italian Football Federation
(Football)
State terrorism
2002 Karachi bus bombing
2010 European terror plot
Knowledge Identifier: &Camorra
Italian Mafia-type, by Umberto Santino, in
Category: Terrorism
Countries: Italy (45%), United States (18%), Japan (11%)
Main connections: Roberto Saviano, Nicholas Morello, Raffaele Cutolo
Linked to: Carabinieri, Mafia, Russian Mafia, Europol
Please help improve it by adding dated informations, images and videos about Camorra.
It may date back to the 16th century as a direct descendant of a Spanish secret society, the Garduña, founded in 1417
The first official use of the word dates from 1735, when a royal decree authorised the establishment of eight gambling houses in Naples
The Camorra first emerged during the chaotic power vacuum in the years between 1799-1815, when a Neapolitan Republic was proclaimed on the wave of the French Revolution and the restoration of the Bourbon dynasty
The first official mention of the Camorra as an organisation dates from 1820, when police records detail a disciplinary meeting of the Camorra, a tribunal known as the "Gran Mamma"
Another statute was discovered in 1842, including initiation rites and funds set aside for the families of those imprisoned
Another qualitative leap was the agreement of the liberal opposition and the Camorra, following the defeat in the 1848 revolution
Ferdinando Russo - He wrote the poem "Canzone 'e Ciccio Cappuccio," immortalising the legendary Camorra chief Ciccio Cappuccio when he died in 1892
Ferdinando Russo - He was the author of a small volume, "La Camorra", about organized crime in Naples , serialized in five installments in 1897 in "Il Mattino", still the largest Neapolitan daily newspaper
At the first mass trial against the Camorra in 1911-12, Captain Carlo Fabroni of the Carabinieri gave testimony on how complicated it was to successfully prosecute the Camorra: "The Camorrist has no political ideals
Nicholas Morello - Mafia-Camorra War - Along with his half-brother Giuseppe Morello and brothers Ciro and Vincenzo Terranova, he founded the Morello crime family, and was later one of the participants in the Mafia-Camorra War of 1914-17
Nicholas Morello - In 1915, Brooklyn Camorra leader Pellegrino Morano began moving in on the Morello family's Manhattan territory of East Harlem and Greenwich Village after a Neapolitan ally of the Morello family, Goisue Gallucci was killed in East Harlem
Giuseppe Morello - His half brother Nicolo took over control until 1916 when he was killed by the Napolitan Camorra boss in Brooklyn, Pellegrino Morano
Nicholas Morello - In 1916, members of the Morello family killed Camorra member Nick Del Guido
Nicholas Morello - With Morano and top members of the Camorra sentenced to life imprisonment the war ended soon after and the Neapolitan Camorra was assimilated into the Sicilian Mafia by 1919
Francesco Rosi - His emergence as a director is considered to be his 1958 film "La sfida" , based on the story of Camorra boss Pasquale Simonetti, known as "Pasquale 'e Nola", and Pupetta Maresca
In the 1970s and 1980s Raffaele Cutolo made an attempt to unify the Camorra families in the manner of the Sicilian Mafia, by forming the New Organized Camorra , but this proved unsuccessful
Raffaele Cutolo - At the end of the 1970s two different types of Camorra organisations were beginning to take shape
Sacra Corona Unita - The SCU was originally founded in the late 1970s as the "'Nuova Grande & Camorra Pugliese"' by Camorra boss Raffaele Cutolo, who wanted to expand his operations into Puglia
Many Camorra members and associates fled the internecine gang warfare and Italian Justice and emigrated to the United States in the 1980s
Saviano alleges that from the 1980s, Italian gangsters ran a network of lucrative businesses in the city as well as many illegal rackets
The Camorra made a fortune in reconstruction after an earthquake ravaged the Campania region in 1980
In 1983, Italian law enforcement estimated that there were only about a dozen Camorra clans
By 1987, the number had risen to 26, and in the following year, a report from the Naples flying squad reported their number as 32
'Ndrangheta - Despite not being as famous abroad as the Sicilian Cosa Nostra, and having been considered more rural compared to the Neapolitan Camorra and the Apulian Sacra Corona Unita, the 'Ndrangheta became the most powerful crime syndicate of Italy in the late 1990s and early 2000s
In 1993, the FBI estimated that there were 200 Camorristi in the United States
The mayor of Naples, Antonio Bassolino, compared the arrest to that of Sicilian Mafia chief Salvatore Riina in 1993
Antonio Gava - On September 21, 1994, he was arrested for conspiring in a "perverse circuit of criminal enterprise" with the Camorra, the Neapolitan crime organization
In 1998, police took a leading Camorra figure into custody
Augusto would eventually become a pentito in January 2003, confessing to over 40 murders and his example would be followed by many of his men
In 2004 and 2005 the Di Lauro clan and the so-called Scissionisti fought a bloody feud which came to be known in the Italian press as the Scampia feud
Roberto Saviano - In 2006, following the success of the non-fiction "Gomorra" , which denounces the activities of the Camorra, Saviano received ominous threats
Roberto Saviano - Since 2006, following the publication of his bestselling book "Gomorrah" , where he describes the clandestine particulars of the Camorra business, Saviano has been threatened by several Neapolitan "godfathers"
At the end of October 2006 a new series of murders took place in Naples between 20 competing clans, that cost 12 lives in 10 days
As of June 2007, the region has no serviceable dumping sites, and no alternatives have been found
According to a report from Confesercenti, the second-largest Italian Trade Organization, published on October 22, 2007 in the "Corriere della Sera", the Camorra control the milk and fish industries, the coffee trade, and over 2,500 bakeries in the city
Ian McEwan - In 2008, McEwan was among a list of more than 200,000 writers of a petition to support Roberto Saviano, in exposing the Neapolitan mafia in the book "Gomorrah"
Dario Fo - In 2008, he was among the signatories of an open letter to "la Repubblica" which called on the state to protect Roberto Saviano, whose life was under threat after exposing the clandestine activities of the Camorra in his 2006 book "Gomorrah"
Roberto Saviano - On October 20, 2008, six Nobel Prize-awarded authors and intellectuals published an article in which they say that they side with Saviano against & Camorra, and they think that Camorra is not just a problem of security and public order, but a democratic one
Miriam Makeba - On 9 November 2008, she became ill while taking part in a concert organized to support writer Roberto Saviano in his stand against the Camorra, a mafia-like organisation local to the Region of Campania
Miriam Makeba - She died on 9 November 2008 after performing in a concert in Italy organized to support writer Roberto Saviano in his stand against the Camorra, a mafia-like organisation local to the region of Campania
Michele Zagaria, a senior member of the Casalesi clan, was arrested in 2011 after eluding police for 16 years
In 2012, the Obama administration imposed sanctions on the Camorra as one of four key transnational organized crime groups, along with the Brothers' Circle from Russia, the Yamaguchi-gumi from Japan, and Los Zetas from Mexico
Los Zetas - In 2012 the Obama administration imposed sanctions on Los Zetas as one of four key transnational organized crime groups, along with the Brothers' Circle from Russia, the Yamaguchi-gumi from Japan, and the Camorra from Italy
Matteo Barzini - In 2013 he co-directed his third feature documentary "Medè" about the Camorra in Naples
In November 2013 a demonstration by tens of thousands of people was held in Naples in protest against the pollution caused by the Camorra's control of refuse disposal
In 2014 clan boss Mario Riccio was arrested for drug trafficking in the Naples area
Paolo Cannavaro - In July 2018, Cannavaro and former &Napoli (S.S.C._Napoli) footballers Pepe Reina and Salvatore Aronica were subject to a hearing by the Italian Football Federation over links to the Esposito brothers, high-ranking members of the Camorra
Jose Manuel Reina - In July 2018, Reina and former &Napoli (S.S.C._Napoli) FC footballers Paolo Cannavaro and Salvatore Aronica were subject to a hearing by the Italian Football Federation over links to the Esposito brothers, high-ranking members of the Camorra
Pepe Reina - In July 2018, Reina and former &Napoli (S.S.C._Napoli) FC footballers Paolo Cannavaro and Salvatore Aronica were subject to a hearing by the Italian Football Federation over links to the Esposito brothers, high-ranking members of the Camorra
In November 2018, Italian police announced the arrest of Antonio Orlando, suspected of being a major figure in the Camorra
Sacra Corona Unita - On 14 November 2018, the operation Galassia of the Guardia di Finanza ended, in which the presumed member of the Pesce-Bellocco 'ndrina, Antonio Zungri, some members of the Tegano 'ndrina and perhaps of the Piromalli 'ndrina together with the Camorra and Sacra Corona Unita's Capriati and Parisi clans were illegally included in the commercial network of the online betting companies "Planetwin365", "Betaland", "Enjoybet" and "Planetwin"
He had a pursuant to a red notice issued against him by Interpol in January 2019
In February 2019, the Spanish police arrested 14 members of the notorious Marranella clan
In March 2019, Marco Di Lauro, the second most wanted man in Italy, was arrested after spending 14 years on the run
On 18 March 2019 an Italian, suspected of being one of the leaders of the Mazzarella clan, was arrested in the Ourika region, near Marrakech
On 23 April 2019, the powerful boss Mario Fabbrocino, leader of the Fabbrocino clan, died in the hospital of the Parma prison, where he was serving a life sentence for ordering the murder of Roberto Cutolo, Raffaele Cutolo's only son, in 1990
On May 29, 2019 Raffaele Vallefuoco, an important member of the Polverino clan, was arrested in the Rabat region
In June 2019 the operation "Spaghetti Connection" dismantled an international drug network involving the Camorra and the 'Ndrangheta in Abidjan and Tabou
Since June 26, 2019, Maria Licciardi is considered the most wanted fugitive belonging to the Camorra, after she managed to escape of a huge police operation against her clan
However, on 12 July 2019, the Court of Naples annulled the preventive detention against Licciardi, sharing the legal questions raised by her lawyer, Dario Vannetiello


Tributes to Norwich City's 'greatest and best-loved supporter'
Derek James
Roy Blower at home in Norwich on his canary yellow sofa in 2013. Roy, known as one of Norwich City's greatest supporters, has died aged 76. Picture: ARCHANT
He was the little boy who stood on a milk crate to watch his first game at Carrow Road more than 70 years ago.
Roy Blower when he was the city's youngest ever magistrate. Picture: Submitted
He grew up to become the voice of the fans - and one of the greatest and best-loved supporters Norwich City has ever had.
Roy Blower died this week at the age of 76, surrounded by his family on holiday in Suffolk.
He was the true "Mr Norwich City."
In recent years Roy had been living with Parkinson's and has been confined to a wheelchair but, with his beloved wife Beryl by his side, he rarely missed a game at Carrow Road where he was better known than some of the players.
Roy Blower, who has died after living with Parkinson's for 10 years, has been fondly remembered by Norwich City Football Club and a host of former players incluing Bryan Gunn and Chris Sutton. Picture: ARCHANT
But it wasn't just the football which Roy was famous for. He devoted his life to helping others and serving the Norwich and Norfolk in so many different ways as a magistrate, a county councillor, a city councillor and one of the most popular lord mayors Norwich has ever had.
Roy "did you hear the one about..." Blower was also a great joker. He smiled in the face of adversity and never let his health issues get him down.
Born in Lewis Street, Norwich, in 1943 he was a regular at city matches from the age of nine but times were hard at the Blower home when his father had tuberculosis and spent six months in a santorium.
He would knock on doors asking people for their old papers so he could sell them at Warminger's waste paper plant for a couple of bob so he could give it to his mum.
Beryl Blower and Roy Blower at afternoon tea at the Great Hospital, Norwich in aid of Cruse Bereavement Care in October 2014. Picture: Bob Hobbs
"We knew what poverty was all about," said Roy.
Down at Carrow Road he was working for the club selling two-penny On The Ball raffle tickets - the only commercial activity in those days.
He went on to have a number of different roles and much later became chairman of the Norwich City Independent Supporters' Association.
Roy was the link between the club and its supporters and he was a great figurehead for some of the most loyal and devoted fans in the land.
At the age of 17 he joined the Labour Party and within four years was regional chairman of the Young Socialists.
In 1972 he was appointed a magistrate and as for some of Roy's other roles, where do we start?
- Ex-president of Horsford Cricket Club.
- Leading table tennis player.
- Governor at Earlham High School and Avenue Middle.
- A great speedway supporter and the man who led the campaign for Ove Fundin to be made a Freeman of Norwich.
- A man who has raised huge amounts of money for charity, people and good causes across Norwich and the whole of Norfolk.
- Lord Mayor of Norwich in 2007 - a year he described as "just phenomenal".
Away from public duties he ran his own roofing business. Married to Beryl - who also has devoted much of her life to helping others and was Sherriff of Norwich - they have children James, Verity and Robert and several grandchildren.
They were by his side when he died last Sunday. A husband, a father, a grandfather and a man who was known and loved by the people of Norfolk and Norwich.
Councillor Alan Waters, leader of Norwich City Council, said: "We are all deeply saddened to hear about the death of Roy Blower.
"Roy was a force of nature, an amazing advocate of the city he loved. He served as a Labour councillor for the city and county councils, and I know that he was especially proud to have been Lord Mayor of Norwich.
"Our thoughts are with Roy's wife Beryl, their children and family. He will be sadly missed."
There will never be another Roy Blower. How we will miss him - and his jokes.
- In our Through the Decades supplement next Tuesday we will telling Roy's extraordinary life story in his own words.
- If you want to pay tribute to Roy, please leave your messages below.


Treating Lymphatic Fluid Leaks Improves Severe Protein Loss in Patients with Single-ventricle Heart Disease
Researchers Report Insights, Novel Lymphatic Intervention in Rare Complications in Survivors of Staged Heart Surgery
Published on Jun 29, 2017 in CHOP News
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Focusing on a rare but devastating complication in patients with single-ventricle heart disease, a research team has revealed the role of leakage from the liver's lymphatic system, and used a novel procedure to seal off those leaks and improve symptoms in patients.
The researchers focused on protein-losing enteropathy (PLE), a severe loss of proteins in the intestine that is a rare but potentially life-threatening side effect of staged heart surgery in patients with single-ventricle disease.
The cause of PLE is unknown, but scientists have suspected the lymphatic system was involved. The team's study, published recently in the Journal of the American College of Cardiology, confirms the role of abnormal lymphatic circulation between the liver and small intestine. It also and demonstrates how liver lymphatic imaging and a novel intervention that seals off the abnormal lymph flow can improve the quality of life for patients with this condition.
"We are learning that more and more conditions are caused by leaks in the lymphatic system," said Maxim Itkin, MD, co-author of the study. "After identifying the leakage site in a lymphatic vessel, the team intervenes, using a technique called lymphatic embolization. Through a small needle, we can block the abnormal flow with a variety of tools — endovascular glue, coils, iodized oil — based on an individual patient's needs."
"Patients with devastating side effects of the single-ventricle palliation process, such as protein-losing enteropathy, endure frequent trips to the bathroom, and their bodies lose essential protein. We have long suspected the lymphatic system was involved and can now begin to provide hope for these patients," said Yoav Dori, MD, PhD, co-author of the study and leader of the Jill and Mark Fishman Center for Lymphatic Disorders at CHOP.
The CHOP-Penn Medicine team has previously shown that this novel lymphatic system imaging and intervention can cure patients with plastic bronchitis and chylothorax, two other devastating side effect of single-ventricle palliative surgery.
The current study is a retrospective review of imaging and medical records of eight patients with congenital heart disease (CHD) with elevated central venous pressure complicated by PLE who underwent lymphatic imaging and interventions at CHOP. The patients included six children and two adults, with a median age of 21 years.
In their analysis, the researchers demonstrated lymphatic congestion within the liver and leakage of the liver lymph into the duodenum, mostly through abnormal lymphatic connections. Their findings strongly suggest that this is the dominant cause of PLE in this cohort, and likely in the CHD population.
The authors said that their promising initial report must be followed by further investigation. "Further research and experience with the technique is needed to improve long-term outcomes of this procedure," they added.
Maxim Itkin et al. Congenital heart Disease Complicated by Protein-Losing Enteropathy: Redefining Pathophysiology and Providing Novel Therapy. Journal of the American College of Cardiology, (June 20, 2017) doi: 10.1016/jacc.2017.04.023
Contact: Joey McCool Ryan, The Children's Hospital of Philadelphia, 267-426-6070 or mccool@email.chop.edu
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