ADUTAINMENT: Advertising as Entertainment
JellyBasket.com - JELLY by the CASE or as a GIFT BASKET.

Best Email Advertising of 2008 to Be Named by Web Marketing Association
The Best email advertising in 86 industries will be judged as part of the 2008 Internet Advertising Competition awards. Companies or agencies wishing to nominate their work for consideration may do so at IACAward.org (http://www.iacaward.org?gad=CNvQkJkDEgjMICey2iA0NRi6nML_AyCb88Qv) before the deadline of January 31, 2008.

Internet Marketing And Viral Marketing
Viral marketing is a unique tool designed to create so much buzz about the article itself that even the largest sites will want to publish it.

Internet Advertising: Viral Ads
Viral ads are called so because they are sent through emails, from account to account, spreading like viruses. The negative connotation of the name is merely due to its dispensational nature and not necessarily to any potential ill-effect brought on by its presence or any possible disruptive intent of the Viral Ad?s designer.

Viral Marketing: Internet Marketing Strategies
First of all, I realize that anything with "viral" in the name doesn't conjure up images of something you want close by, but there is a new type of Internet marketing known as "viral marketing" is worth investigating. Despite its unflattering appellation, it is an effective Internet collaboration marketing tool, and one that is important to understand if you want to expand your business.

Using Viral Advergames For Worldwide Advertising and Marketing
Branded online games are being used more and more as an advertising medium by everyone from small businesses to big worldwide brands, but can branded games really help as part of your marketing efforts Branded online games (or Advergames as they are commonly known) can be one of the most effective viral marketing agents, if used correctly

Viral Video Evolved - Startup LonelyBloggers.com Launches With Viral Marketing Case Study
LonelyBloggers.com is proud to announce a 7 episode, 40 minute viral video series called LBTV that can be watched in it's entirety on YouTube right now. Despite recent reports that a viral video now cost up to $250,000 to produce, LonelyBloggers was able to produce our viral video series with only a $5000 budget. Internet marketers need to understand the growing importance of adding video to your marketing mix as people flock to video sharing sites like YouTube. This means potentially free website traffic as a result, all the time presenting your brand in an exciting manner. Viral Marketing has to be considered as a key part of your future marketi...

Viral Videos: Lethally Effective Advertising Carriers
Are you one of those millions out there hooked on the viral video craze? This article describes the opportunities that viral videos offer to internet marketers.

Internet Marketing and Viral Marketing Techniques
It seems as if viral marketing is one of the most successful strategies that one can employ with Internet marketing. Viral marketing is an Internet marketing practice that employs referrals, recommendations, and reviews in order to quickly spread word about a product or service. Gmail, Utube, and various viral videos on the Internet have all been transmitted by the viral marketing technique. These online entrepreneurs have enjoyed immense success by employing the viral marketing technique. For more details visit to www.paylock-generator.com .Think about it as an exponential effort once launched its benefits and effects only get stronger.

Viral Marketing - The Future Of Advertising?
To understand viral marketing you need to be familiar with social memetics ? the idea of viral marketing is to create a product or advert that encourages the end user and potential customer to also become your promoter.

SIPA's 32nd Annual Conference Showcases Latest Internet Advertising Trends And Email Marketing Through Client Newsletters
The Specialized Information Publishers Association Will Feature Leadership Keynote Speakers (http://www.newsletters.org/Events/Annual/2008/index.htm), Jay Berkowitz, Josh Macht, Bob Bly, Chris Schroeder And Fredrick Marckini On June 1, 2008 In Washington, DC

Mortgage Marketing - Viral-Email, Referral Marketing Strategy
This is a devastatingly powerful way to extend your marketing reach. For this to work right you need a website that promotes your business.

Internet Marketing - How to Make your Online Advertising Business Produce Money on Internet Marketing
The success or failure of your Internet marketing business depends largely on the Internet users. If they are interested on the products and services that you are offering for sale, definitely you can expect hundreds to thousands of dollars in revenues from your online business. On the other hand, if they are just too lazy to hear what you want to say and what you are offering, better shut down your personal computer unit and find some other ways of earning money.

Social Advertising Changing Internet Marketing: Moving From Forced Advertising To Opt-In Ads
SplashCast CEO Helps Define The Emerging New Marketing Field At L.I.S.A Conference - First Forum Dedicated To Social Advertising

Free Web Advertising: Chat Room Marketing Secrets Of Internet Marketing Gurus Exposed
Have you ever been to a chat room?Have you ever posted a message?If yes, now you may learn some free web advertising secrets on how to market your products and services in chat rooms.Chat Room Marketing is the use of online chat rooms to promote your product or service.

Video Email And Its Impact On Internet Marketing
Email is a revolutionary means of communication facilitated by the advances in information technology. With the acceleration of e-commerce as a consequence of these same technological innovations, email is now a significant means of marketing products and services through the internet. Through email, myriad companies and businesses have a convenient means of reaching potential consumers. Through email, marketing copies get delivered directly to a person?s inbox; companies no longer had to wait for consumers to come across their ads in the internet.

Business Records and Substantiation

Generally taxes are all about income, deductions and substantiation. One of the areas where taxpayers are substantially at risk is record keeping and substantiation for claims made for deductions. Under section 262A of the Income Tax Assessment Act 1936 (the Act) a person carrying on a business is required to keep records that record and explain all transactions and other acts engaged in by the person that are relevant for any purpose of the Act. The records to be kept include any documents relevant for the purpose of ascertaining the person?s income and expenditure and any documents which contain particulars of any election, choice, estimate, determination or calculation made by the person under this Act and in the case of an estimate, determination or calculation, particulars showing the basis on which and method by which the estimate, determination or calculation was made.

A taxpayer who is required to maintain or keep records must; maintain records written in English; keep records so as to enable that person?s liability to be readily ascertained; and meet other requirements under the Income Tax Assessment Act 1997. As we are constantly reminded by the Tax Office the taxpayer must keep records for a minimum of five years after the person prepared or obtained them or five years after completion of a transaction or the acts to which they relate whichever is the latter. It is important to note that a defendant bears an evidential burden in relation to some matters under this Act and which are also dealt with in the Commonwealth Criminal Code 1995.

Essentially the content of what is recorded will depend upon individual circumstances but it needs to be adequate to ensure that any ATO officer with the necessary accounting skills who is examining it will understand it. The record-keeping obligations in this area means the taxpayer must record every transaction that relates to a person?s income and expenditure but that does not mean that person has to make a record of each individual transaction. There are specific requirements covering cash registers, receipt books, credit cards and other source documentation such as tax invoices.

Obviously there are situations where there are no source records and it would be clearly impracticable for a person to record every individual transaction as this would seriously impair the normal conduct of business particularly where it involves high volume low value cash transactions. Where this occurs the ATO will accept summary records which satisfies the taxpayer?s obligations provided they are reconciled with daily bankings which reflect cash takings used for other purposes, e.g. drawings, expenses and matters of that sort.

This whole area is about record keeping and the word ?keep? means to make and retain. Records are generally created in the normal course of business and business operators are expected to retain them. Sometimes due to the nature of business records they are not produced immediately but a contemporaneous record is required to satisfy business operators? substantiation requirements. Where fraud or evasion is involved the Tax Office will want to go back to the source records which means that they can go back to the date of the non-complying conduct whenever that was. Obviously in a self assessment environment records are required to be retained by the taxpayer so that they can be examined by the Commissioner if required. To put it simply, how do you explain how a transaction occurred and what it involved unless you retain the appropriate records?

Where an entity fails to keep and retain records in the manner required by taxation law an administrative penalty may apply, usually in the form of a hefty fine. Where the penalty is not paid by the due date the entity will be liable to pay GIC on the outstanding amount. Fairness is central to the system and each case must be treated on its merits. Record keeping penalties may be remitted and each entity will be treated according to its circumstances. Ongoing delays and an inability to do the right thing often leads the Commissioner to refer matters to the Commonwealth DPP for prosecution.

There are also other record keeping obligations not covered here. To keep and maintain business records is essential if you wish to rely upon transactions and seek deductions. The absence of records is problematical and so is the destruction of them, particularly where fraud or deception is involved.

There are three separate offences for incorrectly keeping records:

- incorrectly keeping records;

- recklessly incorrectly keeping records; and

- incorrectly keeping records with the intention of deceiving or misleading.

Referral to the CDPP only occurs where the matter involves serious non-compliance including falsifying records, fraud or evasion or where other penalties have failed to improve the entity?s record keeping behaviour. Record keeping offences often accompany serious tax evasion where the practice adopted by non-complying taxpayers is to destroy, destroy, destroy. Whether you are an individual or entity and records are central to the issues confounding you do not hesitate to contact LAC Lawyers for competent professional advice and assistance.

Frank Egan is the Chief Executive Officer of LAC Sydney Business Lawyers and has over 27 years of experience as a solicitor and specialises in complex taxation matters.