Fire in a Bottle Chemistry Demonstration

Fire in a Bottle Chemistry Demonstration This fire bottle is a quick and easy alternative to the Barking Dog chemistry demonstration. The bottle displays a bright blue (or other colors) light, plus it emits a woof or bark. Several websites call this project a bottle fire vortex or bottle fire  tornado, but the flame propagates as a wave down the bottle, without spinning. Of course, you could spin the bottle on a carousel or turntable. Fire Bottle Materials Glass bottleAlcohol, at least 70 percentLong-handled lighter Procedure Pour a small amount of fuel into the bottle. You want 1/2 cm to 1 cm of liquid in the bottom of the bottle.Cap the bottle or cover the top with your hand, whichever works.Shake the bottle.If you have fuel on the lip of the bottle, wipe it off or blow on the bottle to evaporate the fuel. Otherwise, there is a good chance the flame will be restricted to this small area of the bottle. It is not a concern; just reduces the quality of the display.Carefully light the vapor just inside the mouth of the bottle.The flame should go out on its own, but if it does not, simply cover the mouth of the bottle and suffocate the flame.Each run uses up the oxygen in the bottle, which the fire needs in order to burn. You will need to blow fresh air into the bottle. You can blow into the bottle or else use a straw or tube. You probably will not need to add more fuel. Just add air, cover and shake the bottle, uncap it, and ignite the vapor.If you like, add a flame colorant to the fuel (e.g., boric acid fo r a green flame). Simply sprinkle some of the colorants into the bottle. Most colorants are not consumed by the flame, so even if you get to a point where you wish to add more fuel, you will not need to add more colorant chemical. Notes on Materials Glass Bottle:  You can use just about any bottle you want, but do be sure it is glass. Plastic  will melt. Also, the shape of the bottle, especially its neck, affects the sound that will be produced. You may wish to experiment with different types of bottles. We have had good success with a glass cola bottle and a large cylindrical glass water bottle. If by some miracle you have a giant graduated cylinder, go for it.Alcohol:  You can use other liquid fuels, too. You want some water in the fuel so that it will stick to the sides of the glass. You can add  chemicals to color the flame, too. Some of these will dissolve better in pure alcohol, which you can dilute with water or mix with rubbing alcohol.Long Handled Lighter:  You could drop a match in the bottle, but then you will need to fish it out to repeat the project. A flame  will shoot out the top of the bottle, so dont use a short lighter. A candle is another good option. Safety Info This is fire. It can burn you. Perform this project under competent adult supervision. Do not set the fuel next to your glass container. Do not perform this project on a flammable surface or near flammable objects (e.g., do not lean into the bottle with long hair, do not light the bottle next to drapes, etc.). Do be prepared to put the fire out in case of an accident. Having said all that, this project works well indoors. Actually, we recommend you try it indoors because you will get the best effect in still air, with no wind. Disclaimer: Please be advised that the content provided by our website is for EDUCATIONAL PURPOSES ONLY. Fireworks and the chemicals contained within them are dangerous and should always be handled with care and used with common sense. By using this website you acknowledge that ThoughtCo., its parent About, Inc. (a/k/a Dotdash), and IAC/InterActive Corp. shall have no liability for any damages, injuries, or other legal matters caused by your use of fireworks or the knowledge or application of the information on this website. The providers of this content specifically do not condone using fireworks for disruptive, unsafe, illegal, or destructive purposes. You are responsible for following all applicable laws before using or applying the information provided on this website.

How to Conjugate Mener (to Lead) in French

How to Conjugate Mener (to Lead) in French The French verb  mener  means to lead. Its a simple word, but there is one little trick to learning its conjugations. A quick lesson will show you what that is so you can properly say I led or we will lead. Conjugations of the French Verb  Mener    Mener is a  stem-changing verb. It follows some rules that apply to most verbs that end in -e_er, such as  lever  (to lift). Essentially, the stem change appears in certain verb forms where the first  e  is changed to  Ãƒ ¨.  While it doesnt affect the pronunciation, the spelling does change, so pay attention to this. Other than that one simple change,  mener  is conjugated in a similar manner to regular -er  verbs, which is the most common pattern found in French. This is great news because, with each new one you learn, they become easier. To study these conjugations, begin by identifying the verb stem:   men-. Then, you will match the subject pronoun with the appropriate tense for your subject. For example, I am leading is je mà ¨ne and we will lead is nous mà ©nerons. Subject Present Future Imperfect je mne mnerai menais tu mnes mneras menais il mne mnera menait nous menons mnerons menions vous menez mnerez meniez ils mnent mneront menaient The Present Participle of  Mener   The present participle of mener  is menant. To form this, we simply added  -ant  to the stem. This is a verb, of course, but in some contexts, it can become an adjective, gerund, or noun as well. The Past Participle and Passà © Composà © Another way to express the past tense led is to use the  passà © composà ©. Its a simple construction that uses the  past participle  menà ©. You will also need to conjugate  avoir  (an auxiliary verb) to fit the subject pronoun. For example, I led is jai menà © while we led is nous avons menà ©. More Simple  Mener  Conjugations to Learn After you memorize all of those forms of  mener, think about adding a few more simple conjugations to your vocabulary. They can be quite useful at times. For instance, if you need to imply uncertainty to the action, use the subjunctive. When the action is dependent on something else, turn to the conditional. When reading French, it will improve your comprehension to be able to recognize the passà © simple and the imperfect subjunctive  as forms of  mener. Subject Subjunctive Conditional Pass Simple Imperfect Subjunctive je mne mnerais menai menasse tu mnes mnerais menas menasses il mne mnerait mena ment nous menions mnerions menmes menassions vous meniez mneriez mentes menassiez ils mnent mneraient menrent menassent For short sentences such as exclamations and demands, you can use the imperative verb form and bypass the subject pronoun. Instead of tu mà ¨ne, use mà ¨ne alone. Imperative (tu) mne (nous) menons (vous) menez

Will the Oil Crisis happen Essay Example | Topics and Well Written Essays - 1250 words

Will the Oil Crisis happen - Essay Example As Daniel Yergen concisely states, "We're not running out of oil. Not yet." He qualifies this statement by stating, "Right now the oil market is tight, even tighter than it was on the eve of the 1973 oil crisis." He even states that, "in this high-risk market, 'surprises' ranging from political instability to hurricanes could send oil prices spiking higher," but he - like many other scholars - does not foresee an actual supply shortage in the near future. He notes that the public at large has heard the rumor that rising gas prices are an indication "that the world is going to begin running out of oil in five or 10 years," and many people believe this falsehood to be true. However, the reality of the situation is just not that simple. The ever-changing prices of fuel might be an indicator of a fluctuation in the market, but many experts agree that price instability is not a reflection of a dwindling oil supply. Yergen states that new field research conducted by Peter Jackson and Robert Esser actually indicates quite the opposite is true. He states that Jackson and Esser have actually forecast "a large, unprecedented buildup of oil supply in the next few years." Their figures estimate that "between 2004 and 2010, capacity to produce oil could grow by 16 million barrels a day -- from 85 million barrels per day to 101 million barrels a day -- a 20 percent increase." Although fuel consumption is a never-ending fact of our society, modern technology is making it possible for the world's oil suppliers to use much more efficient techniques for finding new reserves and exploiting the ones we already have. As Deming states, "With every passing year it becomes possible to exploit oil resources that could not have been recovered with old technologies." Much of the optimism in Leonardo Maugeri's The Age of Oil is founded in such technological hope. He writes, "It is probably true that our planet does not hide many more gigantic, yet-to-be-discovered deposits of conventional oil. But the discovery trends we are witnessing today can make this irrelevant" (220). He believes that "unconventional sources such as gas liquids, ultra-deep offshore deposits, ultra-heavy oils, shale oils, and tar sands" hold some hope for future development. Scientists are currently researching ways to put these resources to use. Since high gas prices allow companies to have more capital for scientific advancement and research, his hope of nontraditional fuel sources may likely become a reality. He also states that the Persian Gulf and Russian Federation "have huge potential for new reserves additions" if they can overcome "outmoded technologies and poor management" (221). Ultimately, when fuel companies need this oil, the market will likely force them to find a way to make the right technologies available to these regions. For example, the largest oilfield in Kuwait is still using equipment from the 1940's and 1950's to extract its oil (224). Surely, modern technology will be able to help this field and many others as the quest for oil intensifies. Yergin predicts that "the share of 'unconventional oil' - Canadian oil sands, ultra-deep-water developments, 'natural gas liquids' - will rise from 10 percent of total capacity in 1990 to 30 percent by

Engineering communication Essay Example | Topics and Well Written Essays - 500 words

Engineering communication - Essay Example This will definitely lead to higher levels of enrollment of graduates due to increased numbers of students joining the institution. Operating hours-The free transport will be offered at regular intervals during the day. A regular interval of three hours starting from (0800-2200hrs) will be introduced to ensure every person`s need is catered for. This will let students have more time to study especially in the mornings because they will no longer have to trek to educational facilities like the library and lecture halls. Bus stops-The buses will make stops at various academic buildings, staff facilities, graduates residences, undergraduate residences and certain shopping centers. The stops at shopping centers will be essential as it will let students do some shopping and save them costs of hiring taxi`s. These stops will mainly be carried out at the evening hours of the day (1800-2200hrs). Costs-To be effective, the buses should be low –floor, fully accessible and run on biodiesel fuel due to many trips they are to make everyday. This will avert many costs because the buses consume readily available form of fuel extracted from plants which are readily available in the country. This is a better source of cleaner energy that is less pollutant to the environment. Safety-To ensure safety of every person, every person should produce a form of identification showing that he or she is eligible to board the bus. Then a search is to be conducted to person`s boarding the bus using a special equipment to detect any an unallowable devices that may be used to threaten the security of persons in the bus. Furthermore, the buses should be equipped with global positioning instruments to track positions of buses at any time to prevent mismanagement and control usage. Also the buses should have regular inspections for them to be compliant to operate on the roads. They should have an insurance cover too. Drivers and other

Fairy Tales and Gender Roles Essay example -- Fairy Tales Gender Socia

Fairy Tales and Gender Roles Some things about fairy tales we know to be true. They begin with "once upon a time." They end with "happily ever after." And somewhere in between the prince rescues the damsel in distress. Of course, this is not actually the case. Many fairytales omit these essential words. But few fairytales in the Western tradition indeed fail to have a beautiful, passive maiden rescued by a vibrant man, usually her superior in either social rank or in moral standing. Indeed, it is precisely the passivity of the women in fairy tales that has led so many progressive parents to wonder whether their children should be exposed to them. Can any girl ever really believe that she can grow up to be president or CEO or an astronaut after five viewings of Disney's "Snow White"? Bacchilega (1997, chapter 2) chooses "Snow White" as a nearly pure form of gender archetype in the fairytale. She is mostly looking at Western traditions and focusing even more particularly on the two best known versions of this story in the West, the Disney animated movie and the Grimm Brothers' version of the tale. However, it is important to note (as Bacchilega herself does) that the Snow White tale has hundreds of oral versions collected from Asia Minor, Africa and the Americas as well as from across Europe. These tales of course vary in the details: The stepmother (or sometimes the mother herself) attacks Snow White in a variety of different ways, and the maiden is forced to take refuge with a number of different kinds of unlikely protectors robbers, assassins, giants, and fairies as well as those adorable Disney dwarves (Bacchilega, 1997, p. 29). Each version of "Snow White," no matter how different the surface details, shares several factors in common that are central to the way gender is described and used in so many Western fairytales: The heroine has a wondrous origin, she is innocent, she is persecuted at the hands of a jealous older woman, she is apparently killed (or dies) and she is then resurrected (Bacchilega, 1997, p. 31). The most striking of these elements is female jealousy, because while it is certainly not essential to the plot, it is a ubiquitous element of these stories. Fairytales, like other commonly performed cultural texts, must be seen in some sense as methods of instruction. We tell stories to our children to entertain and amuse them, to ... ...bmissive. When the princess gets tired of dealing with all the terribly obnoxious princes that her parents keep sending to her in an effort to get her married off, she turns Prince Swashbuckle into a gigantic warty toad. "And when the other princes heard what had happened to Prince Swashbuckle, none of them wanted to marry Smartypants... and so she lived happily ever after (Cole, 1986, p. 29). And in the recent film version of "Cinderella," ("Ever After"), the orphaned girl saves herself both through physical bravery and by preaching socialist principles to the aristocracy. When the prince finally realizes that he wants to marry her and that she may be in terrible danger, he rushes off to the castle of the villain only to meet the heroine just after she has vanquished the villain herself. "What you thought I needed to be rescued?" she asks, thereby completely rewriting her gendered role. Works Cited Bacchilega, C. (1997). Postmodern Fairytales: Gender and Narrative Strategies. Philadelphia: University of Pennsylvania. Cole, B. (1986). Princess Smartypants. New York: G.P. Putnam's Sons. Rohrich, L. (1970). Folktales and Reality. Bloomington, IN: Indiana University. Fairy Tales and Gender Roles Essay example -- Fairy Tales Gender Socia Fairy Tales and Gender Roles Some things about fairy tales we know to be true. They begin with "once upon a time." They end with "happily ever after." And somewhere in between the prince rescues the damsel in distress. Of course, this is not actually the case. Many fairytales omit these essential words. But few fairytales in the Western tradition indeed fail to have a beautiful, passive maiden rescued by a vibrant man, usually her superior in either social rank or in moral standing. Indeed, it is precisely the passivity of the women in fairy tales that has led so many progressive parents to wonder whether their children should be exposed to them. Can any girl ever really believe that she can grow up to be president or CEO or an astronaut after five viewings of Disney's "Snow White"? Bacchilega (1997, chapter 2) chooses "Snow White" as a nearly pure form of gender archetype in the fairytale. She is mostly looking at Western traditions and focusing even more particularly on the two best known versions of this story in the West, the Disney animated movie and the Grimm Brothers' version of the tale. However, it is important to note (as Bacchilega herself does) that the Snow White tale has hundreds of oral versions collected from Asia Minor, Africa and the Americas as well as from across Europe. These tales of course vary in the details: The stepmother (or sometimes the mother herself) attacks Snow White in a variety of different ways, and the maiden is forced to take refuge with a number of different kinds of unlikely protectors robbers, assassins, giants, and fairies as well as those adorable Disney dwarves (Bacchilega, 1997, p. 29). Each version of "Snow White," no matter how different the surface details, shares several factors in common that are central to the way gender is described and used in so many Western fairytales: The heroine has a wondrous origin, she is innocent, she is persecuted at the hands of a jealous older woman, she is apparently killed (or dies) and she is then resurrected (Bacchilega, 1997, p. 31). The most striking of these elements is female jealousy, because while it is certainly not essential to the plot, it is a ubiquitous element of these stories. Fairytales, like other commonly performed cultural texts, must be seen in some sense as methods of instruction. We tell stories to our children to entertain and amuse them, to ... ...bmissive. When the princess gets tired of dealing with all the terribly obnoxious princes that her parents keep sending to her in an effort to get her married off, she turns Prince Swashbuckle into a gigantic warty toad. "And when the other princes heard what had happened to Prince Swashbuckle, none of them wanted to marry Smartypants... and so she lived happily ever after (Cole, 1986, p. 29). And in the recent film version of "Cinderella," ("Ever After"), the orphaned girl saves herself both through physical bravery and by preaching socialist principles to the aristocracy. When the prince finally realizes that he wants to marry her and that she may be in terrible danger, he rushes off to the castle of the villain only to meet the heroine just after she has vanquished the villain herself. "What you thought I needed to be rescued?" she asks, thereby completely rewriting her gendered role. Works Cited Bacchilega, C. (1997). Postmodern Fairytales: Gender and Narrative Strategies. Philadelphia: University of Pennsylvania. Cole, B. (1986). Princess Smartypants. New York: G.P. Putnam's Sons. Rohrich, L. (1970). Folktales and Reality. Bloomington, IN: Indiana University.

Eliezer’s Relationship with His Father Essay

In his book, Night, Elie Wiesel spoke about his experience as a young Jewish boy in the Nazi concentration camps. During this turbulent time period, Elie described the horrifying events that he lived through and how that affected the relationship with his father. Throughout the book, Elie and his father’s relationship faced many obstacles. In the beginning, Elie and his father have much respect for one another and at the end of the book, that relationship became a burden and a feeling of guilt. Their relationship took a great toll on them throughout their journey in the concentration camps. As the story begins, Wiesel said, â€Å"My father was a cultured man, rather unsentimental. He rarely displayed his feelings, not even with his family, and was more involved with the welfare of others than with that of his own kind†. Chlomo, Elie’s father, was well respected in the Jewish community of Sighet. In Sighet, numerous members of the community came to meet with him for many unknown reasons. Wiesel felt that his father devoted too much time to make others happy and not enough to time with his own family. When Elie decided to take his studies of religion into greater exploration, his father dismissed his idea and claimed that he was too young. This is proof that the two did not have a strong bond but many different views of how to do things in life. Their lives took a turn for the worst when the Wiesel family were forcefully taken and placed into cattle cars to Auschwitz, a concentration camp. Elie’s view began to change and he started to see his father as someone who he admires and did not want to lose. As the family arrived at Birkenau they are given the order â€Å"Women and children to the left. Men to the right. † Elie was young and could have gone with either his mother and sister or father, but instead he decided to stay with his father who would have stayed all by himself if Elie had not joined him. At this moment, he realized that he must hold on to his father in order for them to survive this nightmare. On their arrival at the camp, Elie’s father has an attack of colic and asked where the toilets where located. The Gypsy who was in charge, punched his father with such intensity that he fell down and squirmed back to his place in line. â€Å"I stood petrified. What had happed to me? My father had just been struck, in front of me, and I had not even blinked. I had watched and kept silent. † Wiesel goes through a rollercoaster of emotions when dealing with his father. At times, Chlomo became his only hope and the only reason that he did not die. At other times, he felt that his father was a burden and was pulling him down. He couldn’t march well or keep up with the others. Through all of this despair and anguish their bond became stronger than ever. When the Russians were close to Buna the Germans rounded up all the prisoners they could and evacuated the camp. Elie was in the infirmary due to an infection on his foot, but all he could think about was staying close to his father. They had already suffered and endured so much that it was not the time to be separated. After many days of running, marching, and a long train ride under horrendous weather they reached Buchenwald. By then Elie’s father was already sick and weak. The sirens began to wail and they were chased into the blocks. At this point, sleep was all that mattered to Elie, not his father. When Wiesel awoke the next morning he realized that he had forgotten his father and went out to look for him. He thought if he didn’t find him he would be able to use all his strength to continue his fight for survival†¦Ã¢â‚¬Å"Instantly, I felt ashamed, ashamed of myself forever†. Before his father died, Elie only heard his name â€Å"Eliezer†. Wiesel became haunted by this experience and tells the horrific events of the Holocaust hoping that no other person will ever have to experience a situation with their family like this again. In the end, Elie Wiesel who survived this terrible experience of the Holocaust learned that even in tough times small indifferences don’t seem to matter.

Disputes between the ATO and the taxpayer - Free Essay Example

Sample details Pages: 6 Words: 1667 Downloads: 3 Date added: 2017/06/26 Category Finance Essay Type Argumentative essay Did you like this example? Background The background in this case is talking about the global financial crisis (GFC), the Australian economy is being downturn, and Australian Taxation Office has an increment of the tax debt, from $16.6 billion to $17.7 billion in during the 2011 to 2012 period. The Inspector-general of taxation (IGT), Mr Ali Noroozi who has an announced his the new work program to improving the tax administration community- based consultation process. The stakeholders feeling dissatisfaction on that tax administration, as the ATO collect the tax using the overdue recovery approach and disproportionate action and use of external debt collectors. Don’t waste time! Our writers will create an original "Disputes between the ATO and the taxpayer" essay for you Create order These action is not legal, therefore commonwealth ombudsman have received 23% of all complaints to Mr Ali Noroozi. Therefore Senator the Hon Mathias Cormann mention to Standing Committee on Tax and Revenue, the Committee to inquire and report on the disputes of the ATO and taxpayer, also focus on the ATOà ¢Ã¢â€š ¬Ã¢â€ž ¢s tax collection, and the small business will be examined in these issues. According to the background, using the Director Penalty notices is a battery method to get the balance between the tax collection and legalisation to ATO and stockholders. Introduction Firstly is the introduction part, before discuss the disputes between the ATO and the taxpayer, the definition of Director Penalty Notices and the pay as you go (PAYG) is important to know, as they are core elements on this case. Director Penalty Notices According to the ATO the definition of Director Penalty Notices is that, the company directory that has the responsibility to meet and do the act ion to pay the pay as you go (PAYG), it is withholding and superannuation guarantee charge (SGC) obligations. (ATO2014). The meaning of Pay As You Go (PAYG) The simple idea is that, the PAYG is instalments of income tax payment, under the Income Assessment Act 1953 schedule 1 chapter 2 parts 2-1, which is an introduction of PAYG system. The PAYG is a system for businesses and individuals to pay instalments of their expected tax liability on their income from employment, business, or investment for the current income year (Study guide). The time of paying PAYG and the Calculations Under the Taxation Administration Act s45-50 the PAYG instalment quarterly commissioner first gives the taxpayer an instalment rate. (MTG) In addition, under Taxation Administration Act s45-60, if the income year ends on 30 June, the taxpayerà ¢Ã¢â€š ¬Ã¢â€ž ¢s instalment quarters and the day of due date of instalment will be deferred to approach to the taxpayer. I.e. 30 September to 28 October, 31 December to 28 February, 31 March to 28 April and 30 June to 28 July. Also the taxpayer not only can pay by quarterly, but also can choose other option paying the PAYG instalment at annually and monthly under the Tax Administration Act. Under s45-70 which claims that the annual PAYG instalment payer must pay before the 21st day of the fourth month following the end of the income year (MTG). Also at the same section this is allow the taxpayer paying the PAYG instalments for the monthly, it must be undertaken on or before the 21st day of the next month, unless specified by other mean s by the commissioner (MTG). The other part is that, the calculation of the PAYG instalment, under the Taxation Administration Act s45-110 the formula of the PAYG is applicable instalment rate multiply instalment incomer for the quarter. (MTG) Also, the instalment rate will be according by the Taxation Administration Act s45-15, the payment to PAYG will be depends on the Commissioner has by written notice to given to the taxpayer. The ATOà ¢Ã¢â€š ¬Ã¢â€ž ¢s Approach According to the background, the stakeholders are felling dissatisfaction to the ATOà ¢Ã¢â€š ¬Ã¢â€ž ¢s action. When the taxpayer not or late to pay the tax, ATO will take action to the taxpayer when new work program for improving the tax administration is being implemented, such as the actions are disproportionate action, use of external debt collectors and the overdue action. Normally the taxation offices just need to sand the message such as letter to the taxpayer to pay tax. According to the s45-70 the pa yment time of PAYG, the taxpayer is initiative to pay the tax undertaken on or before the 21st day of the next month, fourth month or quarterly, so the ATO need not to do any additional action in the normal circumstance. When the taxpayer or businesses not pay the tax payment, the ATO should make the legal action to against the taxpayers. There have some factor of the director is not paying the tax, 1) default on tax payment repeatedly, 2) operating a new business due to avoid financial obligations by liquidating, 3) the debt is continuing increase but the business have to plan to pay the tax obligations 4) avoid contact with the ATO (Director Penalty Notices and Enforcement). Therefore the ATO can use the method of à ¢Ã¢â€š ¬Ã‹Å"Firmer action approachà ¢Ã¢â€š ¬Ã¢â€ž ¢ and Director Penalty Notices, thatà ¢Ã¢â€š ¬Ã¢â€ž ¢s allow the ATO meet the requirement of the administrative and legislative. -Firmer action approach The first approach is that, ATO will issue the à ¢Ã¢â €š ¬Ã‹Å"Firmer action approachà ¢Ã¢â€š ¬Ã¢â€ž ¢ the statement entitled. According to à ¢Ã¢â€š ¬Ã‹Å"Firmer action approachà ¢Ã¢â€š ¬Ã¢â€ž ¢ the following the ATO will do, 1) the ATO will issues a notice to third party which owns the taxpayer money or holds money behalf of the tax payer, ATO will request the third party to pay the tax payment to ATO. 2) Requested by the summons or statutory demand to begin the bankruptcy or wind-up proceedings 3) this the directorpenalties, pursuing company directors personally to pay the unpaid super guarantee charge and the PAYG withholding component of the debt, 4) issuing a writ/warrant of execution authorising to sale of the taxpayer or the company assets to recover the tax 5) pay a bond or provide security, but this action is not always executed. Director Penalty Notices The Director Penalty Notices is a powerful tool used by ATO as it can against the company who hold the debt of the Pay As You Go and the following sections are talking about when and why the ATO should issues of the notice. Under the Taxation Administration Act 1953 s269-25 (1), the Commissioner must give notice of penalty; the Commissioner must not commence proceedings to recover from the taxpayer a penalty payable under this Subdivision until the end of 21 days after the Commissioner gives you a written notice under this section. The s269-25 (2) set out what the Commissioner thinks is the unpaid amount of the companys liability under its obligation. Penalty under the Taxation Administration Act Also, the penalty under Taxation Administration Act s269-20, the legal action can guarantee the ATO will make right decision to the taxpayer or director who not paying tax. Under this sectionà ¢Ã¢â€š ¬Ã¢â€ž ¢s subsection will describe difference factor the taxpayer or director may breach of the Taxation Admonition Act. The ATO can avoid using the wrong way to collect the tax. Under Taxation Administration Act s269-20 claim that the penalty for director on or before due. And there also has the subsection (1)(a) and (1)(b), the s269-20(1)(a) is the director has to pay the obligation to the Commissioner at the end of the due day under section 269- 15. Also s269-20(1)(b) the directors of the company are still under an obligation, even the director is stop to appoint be a director before the end of the due day. And the s269-20(2) is the following section to s269-20(1), it claim that, the penalty is due and payable at the end of the due day. If there have a new director under s269 -20(3) the director still has to pay the obligation. S269-20(3)(a) after the due day, you became a director of the company and began to be under an obligation under section 269- 15 and (b) 30 days later, you are still under that obligation. The following section s269-20(4) is the penalty is due and payable at the end of that 30th day. For small business The PAYG instalments which having the flexible time for taxpayer or small business to pay the tax monthly, quarterly, annually, under Administration Act 1953 s45-70. Therefore, the taxpayer or small business can pay the PAYG instalments for a separated amount that they can afford and will not bring the huge financial problem about the operating of business, therefore the taxpayers who pay the tax on time and in correct amount the ATO will not do any legal action to the them. -Defence sections for the small business and taxpayer When the director of the company or the taxpayer violate of the ATOà ¢Ã¢â€š ¬Ã¢â€ž ¢s provisio ns, the taxation office will issues the Director Penalty Notices to sue the director. Therefore the director has the right defence to ATO that can decrease of the disputes between the taxpayer and ATO. According to Administration Act 1953 s269-35 which is defences sections for the small business or taxpayer to defence when they are having legitimate reason to late or do not paying the tax to ATO. Under section 269-35(1), the director will not have liable to a penalty. If the director of the company, who has the obligations under subsection 269- 15(1), he can avoid to sue by ATO, because of illness or for some other good reason. Also according to the reasonable steps under the Administration Act 1953 s269-35(2), the director not liable to penalty, in this section, in this section it have two subsection s269-35(2)(a) and s269-35(2)(b), they are describe the factor when the director have reasonable step and do not have reasonable step respectively. Under s269-35(2)(a) the f actor of the director who having the reasonable step, i) the directors caused the company to comply with its obligation, ii) the directors caused an administrator of the company to be appointed under Corporations Act 2001 iii) the directors caused the company to begin to be wound up. The s269-35(2)(b) claim that, there were no reasonable steps you could have taken to ensure that any of those things happened. In conclusion, the Director Penalty Notices can help the Australian Taxation office to charge the taxpayer