Aim:
The aim of the given practical is the introduction to biological techniques like blood grouping. Biological techniques involving procedures like blood type grouping is mentioned which is performed with the help of ABO blood group testing methods as well as the determination of the RhD or the Rheumatoid or Rh factor in the individuals. The blood groups of the parents and daughters are given and their genetic information is deduced from the possible cobinantion of blood groups. From the results of the given experiment conducted on the possible ABO blood grouping, the possiple genotypes of the father and mother has also been determined in the upcoming paragraphs. Moreover, the possible combinantions of the genotyes between parents and their offsprings have been demonstrated though the representation of a family tree.
Background:
The term blood group is often characterized by the entire blood system which comprises the various blood groups. The specificity is often controlled by series of genes which can be determined as allelic or linked closely and are present on the similar chromosomes (Mitra, Mishra and Rath, 2015).ABO method is the most common procedure of blood typing. Blood typing is the kind of tests done which determine the kind of blood and often is fruitful in finding out the genetic relation with other people. The ABO blood typing method isuseful in finding the compatible blood type during blood transfusion experiments and for cases involving blood donation. This method is based on the types of antigens present in the blood cells and results aredrawn from the agglutination reactions(Mydr.com.au, 2019). According to Holocomb et al. (2015), blood transfusion methods have been successful in the improvement of patient survival suffering from trauma after translocation of thawed plasma from the reserved blood banks. Similarly,Barnett et al. (2014) suggests that ABO blood grouping and incompatibility in renal transplantation have been an effective strategy for enhancement of the population of the potential donors for the patients who lack a suitable compatible donor for transplantation. Such protocols involve the techniques of preventing the eventual return of the antibodies after transplantation along with removal of the antibodies in the immediate pre-transplant period. According to statistical analysis done on the blood typing of cancer patients, it has been found that they effective in the determination of the type of cancers and also can observe the correlation of the types of cancers with the determined blood types (Li et al. 2014).
RhD is another method of determination of blood type based on the Rhesus system. According to the experiment cells are termed as Rh+ if there is the presence of Rh antigen on the surface of the cells. The absence of such antigen is termed as Rh- or Rh negative. As far as the significance of the RhD blood typing is concerned, prediction of the RhD type of the fetus have been successful and its integration into clinical practice have led to the successful deliveries of babies where the blood group of their mothers are Rh –ve. Furthermore, the noninvasive prediction of the RhD type of the fetus can be applied as a guide for targeting the prenatal prophylaxis and avoiding unnecessary exposure to the antigen in pregnant women (Clausen 2014). Rhd factor and its preence also helps in the detection of risk development of diseases like diabetes mellitus. The investigation of blood groups are evident in the future clinical as well as epidemiological factors required. From the studies importance have been given to people with blood group O regarding the risk of diseas developments. Another significance of RhD methodhas been its implementation in transfusion medicine. This has reduced the cases of hemolytic transfusion reactions related t the transfusion of incompatible blood. In order to be clinically significant, all donors for blood transfusion have been tested for ABO and RhD methods for the eterminatio of their respective blood groups (Schoeman et al.2017).
Materials and methods:
For conducting blood typing experiments, 4 bottles containing the four antigens lie Anti-A, Anti-B, Anti AB, Anti-D are used. The samples from the parents are required where dilutions have to be done and 3% suspensions are used. For the samples of the daughter 3% red cell suspensions are required for the students named D1,D2,D3,D4 . Moreover, 3% suspension of A as well as red cells are used. Apart from it, Pasteur pipettes, test tube rack and markers are required.
Firstly, the four antibodies will be distributed into the tubes one drop in each tube. Care should be taken so that the drops reach the end of the tubes. Then 1 drop of the cell suspension is given into the tubes and shaken properly. This step is followed by the incubation in the benches for almost5-10 minutes and centrifugation of the tubes is done at 1000 rotations perminute or rpm for 20 seconds.
Secondly for serum grouping, 2 drops of the daughter or parent plasma is given and 1 drop of the reagent test cells (A,B cells) into the respective tubes. Itshould be checked that the serum as well as the cells are properly mixed together and then incubation is done at room temperature for 1 minutes. Centrifugation is done at 1000 rpm for 20 seconds. Re-suspension of the cells are done and each test of agglutination is assessed macroscopically.
Results:
Agglutination is doneon the basis of the agglutination scoring chart from a grade of 0 to 4 where a negative result is received for no agglutination. Then a grade of 1 to 4 is given on the basis of agglutination where small agglutinate form level 1 and +4 is an exemplification of very strong levels of agglutination and there is no such presence of free cells.
From the results it can be seen that there has been no such agglutination between the serums of parent P1. However therehas been no agglutination between the parent and daughter D2.Similarly,there has been no agglutination between the serum of P2 and the same results have been seen for the samples of the daughters named D3,D4. Strongest levels of agglutination have been seen in the samples of D1 and D2 for antibody A. and A,B both. However there has been no agglutination observed in the daughters D3,D4 for B antibody and A, B.
Discussion:
From the results, it can be seen that for parent A there has been the presence of both antigen resulting in strong agglutination reactions. Thus the blood group is AB+ as both the A and B antigens have been preset resulting in agglutination and the positive sign is due to the presence of the Rh factor. For patient B there has been no agglutination for Anti B antisera it shows the absence of antigen B. Thus, only antigen A is present as there has been strong agglutination with the antibody of A. Hence, the blood group of parent B would be Anegative due to the absence of the Rh factor. Since D4 or the fourth daughter has not shown agglutination with any of the antibodies, the blood group is O.
Part 2: Interpretations
Answer 1: The possible genotype for parent 1 is AB as both the A and B alleles are present. Since both the alleles are present there cannot be more than one available genotype on this blood group.
Answer 2:The possible genotypes for the 2nd parent is either AA or AO as the antigen A has been identified and they can have either one allele or both the alleles. According to the ABO system of blood grouping the available genotypes would be either homozygous, heterozygous. Among the homozygous groups the genotypes can be either homozygous dominant (AA in this case) and Homozygus recessive (ii in this case).
Answer 3:
Case 1:
AB AO
AA AO AB BO
Case 2:
AB AA
AA AA AB AB
Answer 4:If daughter 1 or D1 receives Rh positive blood, then there will be production of antibodies within the body where the Rh antigen is absent. An immunogenic reactiondevelops between the Rh positive and Rh negative blood known as transfusion. Thus a transfusion reaction will occur which can seriously affect her progeny in the future if she is pregnant and her babies have Rh +ve blood. When the blood of mother will reach the foetus, the antibodies against the Rh antigens will destroy them. A result of this transfusion reaction is anemia and most often resulting in a phenomenon known as erythroblastosis foetalis. Nowadays Rh negative mothers are given doses of Rh immunoglobulin or Rhogham is administered carefully for the preventing the destruction of antibodies.
Conclusion:
From the following paragrphs it can be
concluded that blood grouping plays an important role in the determination of
blood groups. The ABO and Rh systems are useful in the dtermination and provide
information based on the presence and absence of the A and B antigens. The
presence of antigen in the blood group reacts with the antisera which lead to
agglutination. The determination of the type of blood group present in parents
can give useful information of the possible blood groups of children. Moreover
genotypes can also be determined and other useful information regarding the
genetic similarity between parentsand children can be observed from the family
trees. Thus, the use of ABO systems and family trees helps in the genotypic
analysis and linkage between individuals.
References
Banch Clausen, F., 2014. Integration of noninvasive prenatal prediction of fetal blood group into clinical prenatal care. Prenatal diagnosis, 34(5), pp.409-415.
Barnett, A.N.R., Manook, M., Nagendran, M., Kenchayikoppad, S., Vaughan, R., Dorling, A., Hadjianastassiou, V.G. and Mamode, N., 2014. Tailored desensitization strategies in ABO blood group antibody incompatible renal transplantation. Transplant International, 27(2), pp.187-196.
Carson, J.L., Stanworth, S.J., Roubinian, N., Fergusson, D.A., Triulzi, D., Doree, C. and Hebert, P.C., 2016. Transfusion thresholds and other strategies for guiding allogeneic red blood cell transfusion. Cochrane database of systematic reviews, (10).
Harmening, D.M., 2018. Modern blood banking & transfusion practices. FA Davis.
Holcomb, J.B., Donathan, D.P., Cotton, B.A., del Junco, D.J., Brown, G., Wenckstern, T.V., Podbielski, J.M., Camp, E.A., Hobbs, R., Bai, Y. and Brito, M., 2015. Prehospital transfusion of plasma and red blood cells in trauma patients. Prehospital Emergency Care, 19(1), pp.1-9.
Klein, H.G. and Anstee, D.J., 2014. Mollison’s blood transfusion in clinical medicine. John Wiley & Sons.
Mydr.com.au. 2019. Blood typing – ABO blood groups and Rh types. Retrieved from https://www.mydr.com.au/tests-investigations/blood-typing
Rohde, J.M., Dimcheff, D.E., Blumberg, N., Saint, S., Langa, K.M., Kuhn, L., Hickner, A. and Rogers, M.A., 2014. Health care–associated infection after red blood cell transfusion: a systematic review and meta-analysis. Jama, 311(13), pp.1317-1326.
Schoeman, E.M., Lopez, G.H., McGowan, E.C., Millard, G.M., O’Brien, H., Roulis, E.V., Liew, Y.W., Martin, J.R., McGrath, K.A., Powley, T. and Flower, R.L., 2017. Evaluation of targeted exome sequencing for 28 protein‐based blood group systems, including the homologous gene systems, for blood group genotyping. Transfusion, 57(4), pp.1078-1088.
Wager, K. A., Lee, F. W., & Glaser, J. P. 2017. Health care information systems: a practical approach for health care management. John Wiley & Sons.
Investigation of Methicillin-resistant Staphylococcus aureus (MRSA) infection in Neonatal Intensive Care Unit
Introduction
Methicillin-resistant Staphylococcus aureus is known to be a frequent source of recurrent infections and often a cause of ill infants at the neonatal intensive care units. The neonates have been shown to be vulnerable to these infections. Many studies have identified these risks associated and the exposure the infants have and the need for urgent attention to managing it (Friães et al., 2015 pp. 746). MRSA infection has been shown to be life-threatening in various cases. Staphylococcus bacteria affect children with weak immunity, and over the decades, studies have shown that MRSA has developed resistance from various anti bacteria management. This strain is often spread through spread and contact with surgical and invasive devices such as the implanted feeding tubes and surgical wounds (Tan et al., 2012). Neonates unit has become an avenue for colonization of the strain. It has often at times been spread horizontally through health care staff through healthcare-associated transmission through contact. Various have been implanted to control these outbreaks including hand hygiene main practices, active surveillance, implementation of isolation practices, contact isolation of subjects among other strategies (Rajam et al., 2011).
Aim
The study assesses genotype and culture approach investigating MRSA presents. The aim of this study protocol is to investigate Methicillin-resistant Staphylococcus aureus (MRSA) infection in Neonatal Intensive Care Unit.
Methods
The work was done according to the schedules provided.
Results
Graham Statin assessment
Table 1Experimental information
| Run Name | Two Step |
| Run Start | 07/03/2019 18:04:28 |
| Run Finish | 07/03/2019 19:02:53 |
| Operator | Dr Kimmitt |
| Notes | 6BIOM005W |
| Run On Software Version | Rotor-Gene 1.7.94 |
| Run Signature | The Run Signature is valid. |
| Gain Green | 5. |
Table 2 Graphical representation on Graham statin assessment
| No. | Colour | Name | Type | Ct | Given Conc (Copies) | Calc Conc (Copies) | % Var |
| 1 | PN | Unknown | 31.77 | ||||
| 2 | PS | Unknown | 33.34 | ||||
| 3 | + | Positive Control | 33.51 | ||||
| 4 | + | Positive Control | 34.21 | ||||
| 5 | Neg | Negative Control | |||||
| 6 | Neg | Negative Control |
Graham statin assessment revealed positive control culture with the blood swaps used in the task. The Chromogenic agar media is essential in isolating, identifying and differentiating various microorganisms. The medium has Chromogenic substrates which are utilized by the microorganism. Further, based on the color changes the colonies test positive for MRSA Colonization. The classical assessment of the media depends on the principle of ph color while the media is based on the utilization of the chromogenic substrates.
| TEST | RESULT |
| Gram stain | Gram positive coccus |
| Motility | Non-motile |
| Growth in air/anaerobically | Facultative anaerobe |
| Catalase | Positive |
| Glucose (acid) | Positive |
| Carbohydrates | Fermentative |
The results test positive control for graham positive on the blood swaps collected. This reflects the presence of colonies which need to be investigated throughout. The isolation of MRSA is often achieved through the use of culture specimens on general media purpose such as the blood agar with other subsequent identification can be done based on colonies and serological tests. This often involves tests of colonies based on the agglutination of Staphylococcus aureus.
More often Chromogenic media has been utilized on the isolation and detection of Staphylococcus aureus. CHROMagar is a selective media essential in a combination of chromogenic enzymes substrates which grow as mauve colonies. The detection of positive identification of MRSA is of great significance (Milstone et al., 2011). The use of selective media identifies a positive result for the graham positive bacteria signify further assessment on the blood swaps of the infant towards investigating the possible outbreak of MRSA in NICU (Campos et al., 2012 pp. 185). Thus the results showed the positive presence of graham positive cocci in the colonies present.
The PCR results obtained showed the presence of MRSA strain being identical from both culture sources signifying the presence of MRSA.
Bioinformatics analysis was undertaken on the culture
The blood samples collected from the infant were passed through genome tool to predict the protein analysis for possible identity. Assessment of single base changes on the genomes inferred transmission and presence of infections. The two runs indicated the presence of MRSA as the alignment scores were similar for the two runs conducted. The sequencing isolates obtained indicate that they share the same color, a small genetic difference could be noted form the sample tests suggesting a carrier. The results below indicate identical swab results having the characterization of the MRSA and the connection to its relatedness on the phylogenetic features signifying outbreak.
The results above indicate that there is an MRSA colonization taking place. The gene strap run on the samples signifies a positive presence. The genome analysis from the two blood sites isolate the blood and umbilical cord isolates display a similar genome pattern as indicated above.
Staphylogeny results of the swabs
Figure 2 Staphylogeny results of the swab
The results of the styphylogeny run above indicate that there is a presence of MRSA infection outbreak from the newborn unit. The figures above indicate the infant sepsis taking on different direction while the strains moving upwards indicating an outbreak elsewhere not in the NICU.
Whole sequence genome for MRSA is key in identifying transmission of the infection is key in establishing the source of the strain infection. The phylogenetic analysis shows strain outbreak infection transmitted through a carrier outbreak outside the hospital set up.
Drug anti microbial resistance assessment
Table 2: Results of disc susceptibility testing of the case study strain.
Blood culture
| Antibiotic (Disc content) | Clinical Breakpoint | Case study strain; Staphylococcus aureus | S or R |
| Inhibition zone diameter in mm | |||
| Cefoxitin FOX 30µg | 24 | No inhibition | R |
| Norfloxacin NOR 10µg | 20 | No inhibition | R |
| Tobramycin TOB 10µg | 32 | No inhibition | R |
| Erythromycin E 15µg | 21 | 11.21 | R |
| Clindamycin DA 2µg | 35 | 26.77 | R |
| Fusidic acid FD 10µg | 24 | 34.10 | S |
Umbilical cord
| Antibiotic (Disc content) | Clinical Breakpoint | Case study strain; Staphylococcus aureus | S or R |
| Inhibition zone diameter in mm | |||
| Cefoxitin FOX 30µg | 24 | 11 | R |
| rNrorfloxacin NOR 10µg | 20 | NO growth | R |
| Tobramycin TOB 10µg | 32 | 30 | R |
| Erythromycin E 15µg | 21 | No growth | R |
| Clindamycin DA 2µg | 35 | 34.8 | R |
| Fusidic acid FD 10µg | 24 | 42 | S |
The minimum inhibitory concentration (MIC) means the lowest concentration of an antibiotic that will inhibit the visible growth of a microorganism after overnight incubation
Table 4: Results of MIC of the case study strain.
Blood culture
| Antibiotic | MIC |
| Oxacillin | 256+ |
| Vancomycin | 4 mg/L |
Umbilical cord
| Antibiotic | MIC |
| Oxacillin | 256+ |
| Vancomycin | 5 |
Table 5; Results of disc susceptibility testing of the case study strain.
Blood culture
| Antibiotic (Disc content) | Clinical Breakpoint | Case study strain; Staphylococcus aureus | S or R |
| Inhibition zone diameter in mm | |||
| Cefoxitin FOX 30µg | 24 | No inhibition | R |
| Norfloxacin NOR 10µg | 20 | No inhibition | R |
| Tobramycin TOB 10µg | 32 | No inhibition | R |
| Erythromycin E 15µg | 21 | 11.21 | R |
| Clindamycin DA 2µg | 35 | 26.77 | R |
| Fusidic acid FD 10µg | 24 | 34.10 | S |
Umbilical cord
| Antibiotic (Disc content) | Clinical Breakpoint | Case study strain; Staphylococcus aureus | S or R |
| Inhibition zone diameter in mm | |||
| Cefoxitin FOX 30µg | 24 | 11 | R |
| norfloxacin NOR 10µg | 20 | NO growth | R |
| Tobramycin TOB 10µg | 32 | 30 | R |
| Erythromycin E 15µg | 21 | No growth | R |
| Clindamycin DA 2µg | 35 | 34.8 | R |
| Fusidic acid FD 10µg | 24 | 42 | S |
Discussion
Treatment management
Determining the susceptibility of the strains to antibiotics reveal some clinical perspectives which are essential for managing the MSRA. Zone point assessment was used to determine to resistance and susceptibility nature of the bacteria. The two blood samples culture was used to test the resistance and susceptibility of the drugs to the MRSA. Inhibition zone was effective in determining the nature of treatment. Smaller inhibition size identified resistance while bigger inhibition size reflected susceptibility (Dezfulian et al., 2012).
Management of MRSA has shown resistance to various antibiotics. The study showed the resistance of MRSA to various anti microbe’s drugs.
The results above indicate that management using Fusidic acid is able to counter the infectious strain of MRSA currently being witnessed in the NICU. As indicated the results showed no effect with high resistance to the MRSA.
The two sets of the results used; the blood culture and the umbilical assessment showed similar trends on drug response. The resistance developed from the two swabs above shows similar trends thus signifying the effectiveness of Fusidic acid 10 µg as an effective source of treatment.
Further, assessment of MIC indicates that Oxacillin has an effective MIC assessment on the patient. Thus usage of Oxicillin will be effective in managing multi-drug resistant Staphylococcus Aureus.
Outbreak analysis
The assessment of an outbreak from the NICU shows that there is an occurrence of an outbreak however not originating from the NICU. The phylogeny tree diagram shows that the outbreak source is outside NICU and has long traces. The neonate is part of any identifiable cluster which has traces of MRSA. This indicates significant steps to be taken b the NICU infection control team. There is a need to raise awareness and enhance surveillance and prevention protocol practices. Screening of staff needs to be initiated so that the carriers can be tested and managed for prevention (Pacheco et al., 2011).
Research studies have indicated that the use of gloves and masks for contact among hospitalized patients have been sued (Milestone et al., 2011). Further use of anti germs agents such as mupirocin ointment has been used tremendously to reduce infection control among nasal carriers. Further adoption and maintenance on the sue gloves, hand hygiene and use of cleaning disinfectant have been recommended as proven strategies to improve on the disease control (Calfee et al., 2014).
Chromogenic Media vs Real-Time PCR for Nasal Surveillance of Methicillin-Resistant Staphylococcus aureus
Surveillance and control of MRSA are vital in infection control management. The sensitivity employed during assessments affects the isolation captures thus determining the failures of MRSA control management. between the use of Chromogenic culture and real-time PCR, real-time PCR provided faster results due to high sensitivity associated with it compared to chromogenic culture, (78.5%–98.2%), specificities (91.6%–100.0% (Paule et al., 2009). Based on the preference of PCR, the NICU is able to conduct rapid assessment son its NICU staff to establish the carriers for effective isolation process.
PCR has an advantages effect in that it allows for a faster way of identifying the strain much faster compared to the chromogenic culture. Further, the latter is prone to infection and hence its reliability can be at times not correct leading to wrong identification of true positives in a sample.
Conclusion
MRSA infection is a public health hazard and has significant effects especially at NICU due to weak immune systems associated with children. the resistance developed has made it impossible for effective eradication of the strain. The assessment at the NICU investigated has shown that the strain of MRSA is present at NICU. Staphylogenic assessment reveals mutation however not sourced from the NICU. There is a possibility of carrier among the staff at the NICU. The most effective drug to be offered is Fusidic acid FD 10µg. There is a need to conduct an analysis of the NICU using PCR analysis tool as it offered reliable results for the identification of the strain. In view of this, the infection control team need to roll out a control program of hand hygiene and use of disinfectants to improve hygiene and carry out surveillance in the NICU to prevent further spread.
This study examined infection associated with the umbilical cord in neonatal ward. The inflammation and consequential sepsis of the umbilical cord leads to health complicated challenges on the infant. This practical assessed neonate infection with sepsis having secondary infection. Occurrence of sepsis can lead to complication and embolization leading to metastatic foci of the organs. In normal cases the standards treatment procedures entail administration of anti biotic drugs. Current treatment options entail medication options such as tetracycline, rifampicin, linezolid, clindamycin, trimethropin and sulfamethoxazole. Treatments are often based on the type of infection, location and severity of symptoms.
Effective management of the infection entail combination management of parental administration of antiphylococcal penicillin and aminoglycoside anti biotic for non complicated cases while complicated cases involve requires more aggressive process with application of antimicrobial therapy of Metronidazole combined with ant staphylococcal penicillin and aminoglycosid.
Application of anti microbial agents can be initiated to recued bacterial colonization and prevent further sepsis states. Vancomyicicn is recommended while intervention dosage of 15mg/kg /dose every 6 hours is recommended for maintenance of the drug at a dosage of 15-20 ug/mL level.
There exist two types of MRSA infections in the ward. Health care associated and community based associated MRSA. This assessments shows community based infection of MRSA leading to the NICU. Community based MRSA are contracted outside health care setting. Its prevention in both is maintenance of hygiene practices and individual living environments. In the ward there are various MRSA infections. Environmental and physical contact infections of MRSA do exist. Prevention is to ensure hand hygiene practices are implemented and contamination minimised in the ward.
The case study incidence reflects community based infection of MRSA.. Genotype MRDA investigation is key due to its sensitivity, speed and low cost method for typing MRSA. In culture method, key nutrients are applied to the bacteria to allow the bacteria to grow thus taking significant loner duration of time. Then the bacterium is culture and observed thereafter. This method is often long and expensive thus it prolongs diagnosis periods.
In the practical al the protocol procedures were undertaken with regard to culture method application. From this assessment genotype investigation is the best method of investigating MRSA outbreak. The most referred method of treatment for infants is the application of anti microbial ointments on the umbilical site. This is essential to ensure that anti bacteria toxicity is not build on the neonate’s body.
References
Calfee, D.P., Salgado, C.D., Milstone, A.M., Harris, A.D., Kuhar, D.T., Moody, J., Aureden, K., Huang, S.S., Maragakis, L.L. and Yokoe, D.S., 2014. Strategies to prevent methicillin-resistant Staphylococcus aureus transmission and infection in acute care hospitals: 2014 update. Infection Control & Hospital Epidemiology, 35(7), pp.772-796.
Campos, G.B., Souza, S.G., Lobão, T.N., Da Silva, D.C., Sousa, D.S., Oliveira, P.S., Santos, V.M., Amorim, A.T., Farias, S.T., Cruz, M.P. and Yatsuda, R., 2012. Isolation, molecular characteristics and disinfection of methicillin-resistant Staphylococcus aureus from ICU units in Brazil. New Microbiologica, 35(2), pp.183-190.
Dezfulian, A., Aslani, M.M., Oskoui, M., Farrokh, P., Azimirad, M., Dabiri, H., Salehian, M.T. and Zali, M.R., 2012. Identification and characterization of a high vancomycin-resistant Staphylococcus aureus harboring VanA gene cluster isolated from diabetic foot ulcer. Iranian journal of basic medical sciences, 15(2), p.803.
Friães, A., Resina, C., Manuel, V., Lito, L., Ramirez, M. and Melo-Cristino, J., 2015. Epidemiological survey of the first case of vancomycin-resistant Staphylococcus aureus infection in Europe. Epidemiology & Infection, 143(4), pp.745-748.
Milstone, A.M., Goldner, B.W., Ross, T., Shepard, J.W., Carroll, K.C. and Perl, T.M., 2011. Methicillin-resistant Staphylococcus aureus colonization and risk of subsequent infection in critically ill children: importance of preventing nosocomial methicillin-resistant Staphylococcus aureus transmission. Clinical infectious diseases, 53(9), pp.853-859.
Pacheco, R.L., Lobo, R.D., Oliveira, M.S., Farina, E.F., Santos, C.R., Costa, S.F., Padoveze, M.C., Garcia, C.P., Trindade, P.A., Quiterio, L.M. and Rivitti, E.A., 2011. Methicillin-resistant Staphylococcus aureus (MRSA) carriage in a dermatology unit. Clinics, 66(12), pp.2071-2077.
Paule, S.M., Mehta, M., Hacek, D.M., Gonzalzles, T.M., Robicsek, A. and Peterson, L.R., 2009. Chromogenic media vs real-time PCR for nasal surveillance of methicillin-resistant Staphylococcus aureus: impact on detection of MRSA-positive persons. American journal of clinical pathology, 131(4), pp.532-539.
Rajam, G., Hammons, G.M., Carlone, G.M., Sampson, J.S. and Ades, E.W., 2011. A novel innate immune-enhancement strategy combined with IVIG rescues mice from fatal Staphylococcus aureus septicemia. Clin. Vaccine Immunol., 17(11), pp.1823-1824.
Tan, C.M., Therien, A.G., Lu, J., Lee, S.H., Caron, A., Gill, C.J., Lebeau-Jacob, C., Benton-Perdomo, L., Monteiro, J.M., Pereira, P.M. and Elsen, N.L., 2012. Restoring methicillin-resistant Staphylococcus aureus susceptibility to β-lactam antibiotics. Science Translational Medicine, 4(126), pp.126ra35-126ra35.
Taxation Law
Introduction
In accordance to the information that has been provided from your end, there has been an observation that you have shifted to Australia recently and it seems that you are having an effective living standard here in Australia. After your completion of your environmental science degree in the year 2017, you have been working in Burnurong Environment Centre and their office is located in Inverloch. You have even disclosed that you have received various benefits being employed to the organization apart from receiving your salary.
Discussion
It is seen that when the employee is receiving a receipt that is related to the functions of contract or the service provisions then the mode of payment is regarded essential in the hand of the receipt. There needs to be sufficient relationship among the value that is received and the activities that generate income. It is seen that in “Hayes v FC of T (1956)” a receipt from the private applications are generally known to the employment product or the remuneration for the performed services[1]. The general items of private service of efforts are inclusive of the wages and the salaries that creates a relationship and therefore is added for the purpose of taxation as general proceeds within “Section 6-5, ITAA 1997”.
You working for Bururon Environment Centre had an annual compensation of $45,000 and this was inclusive of superannuation contribution of 9.5%. The salary that has been received from your end is looked upon as a product of the private services that comes out of the personal efforts. The instance that can be looked down upon as been seen to be for “Hayes v FC of T (1956)” the salary which she receives includes the tax to be as general proceeds as per “Section 6-5, ITAA 1997”. The employer has even made contribution in the superannuation fund with an interest rate of 9.5%. The contribution that has been made has been in a non-assessable income in accordance to the provision of “Section 23L of the ITAA 1936” and your organization will even be taxed for the fringe benefit amount in accordance to the contribution made to the superannuation.
By looking at “Section 136 (1), FBTAA 1986” it is seen that fringe benefit is even inclusive of any facilities and services that is given to the employees in accordance to the employment agreement. In accordance to the employee contract it is seen that you have been given 10% discount in the neighborhood stores and the gift stores of your company[2]. In relation to “Section 136 (1) of the FBTAA 1986”, the provision of discount is an employment agreement that is given to you from the employee.
In our discussion you have even mentioned about the costs related to the wet weather kits and the defensive clothes which costs to $870. The expenses incurred are redeemed by your employer. The process of compensation that is given to you is known to be a direct or an indirect impact. The verdict given in “FCT v Roads and Traffic Authority of New South Wales (1993)” addressed that the compensation generally constitutes of the payment on the basis of the real outgoings.
In order to create a support to the court’s decision. “Section 20, FBTAA 1986” addresses that the costs of the fringe benefits and its payment occurs when the employer makes the payment of the cost to the employee, which is made by them. It is seen that as your employer compensation the sum of $870 for the purchase of the wet protective clothes and the defensive clothes, the compensated value is not chargeable, but your organization is liable to make the payment under FBT in accordance to ”Section 20, FBTAA 1986”. The advantages were provided to you on the basis of the performance you gave to the company.
It is seen that there are certain entities, which are related to the work is exempted from the provision of fringe benefit, when it is extensively utilized by the employees within their tenure of employment. The work associated entities are inclusive of the electronic items, clothes and items that are related to work. It is observed that Olivia, your company has given you a computer, radio and brief case for the purpose of making visits in sites. These articles are associated directly to the duties of employment and therefore it will not be added in the benefits as the items have been provided only for the purpose of work[3].
You have even cited that you have purchased a property in Inverloch and after purchase shifted to that place. But you are not looking to sell off the property you have in Phillip Island but looking to rent it out. The data provided from your end with regards to the property in Inverloch constitutes of the fees of settlement, interest rates and insurance, which have been paid from your end for the property[4]. As an overview of the information given earlier in accordance to the costs there are certain kinds of rental costs that is allowed for deduction till the time the property is given out for rent. Olivia you are eligible for any deduction for the costs mentioned earlier for the time the property is out for rent.
There are certain costs that are a part of the acquirement and the property disposal. The costs are not taken up for deduction purpose. The instances of such costs are inclusive of the fees of settlement, stamp duty and conveyance expenses[5]. According to the information that has been provided from your end, the Inverloch property was bought for a sum of $145,000. A cost that amounts to $4,732 was paid as a partial settlement.
The costs can be segregated to capital expenditure and this creates a part of the acquirement price of the property in Inverloch. Hence, deductions cannot be claimed from your end in this respect. Furthermore, after the purchase you have shifted to the property in the month of September 2018. The expenses incurred from your end were insurance and rate of interest over the property. An overview of the fact in this aspect has been that these costs can be undertaken as a deduction from your end from the date 1st August 2017 to 1st August till the time the property was there or rent and therefore deduction will be allowed.
In the year 2017/18 you claimed that the interest payment resulted to $28,451. You are allowed to gain deduction from the interest from July to August 2018 as the cost of the interest took place when the property was available for the purpose of rent. On the other hand, the cost of interest worth $17,959.46 from the period September 2018 to March 2019 will not be allowed for any subtractions as the property was not available for the purpose of rent within that time period. The property was mainly used for living purpose and therefore the value of $19,959.46 will be regarded as a private cost and therefore no deduction of income tax is allowed within the provision of jurisdiction as per “Section 8-1, ITAA 1997”.
The property of Phillip Island was bought for $650,000, which is inclusive of a fee of settlement worth $6,350 in the month of November in the year 2011. Olivia you will not be permitted for any deductions for the price of acquisition of the house in Phillip Island and the fees of settlement as well. The costs will be inclusive of the cost of the property for the purpose of CGT.
You have even explained that you want to close an interest bearing account that directly belongs to you and Dave. After closing the account, all the balances have been transferred in an account of interest bearing in a name of your own[6]. The ANZ shares which you purchased were transferred in the interest bearing account. According to ATO, if any person is taken as an Australian inhabitant and gains interest, the income on interest can be declared in the tax return made by the tax payer.
By assessing the situation it is seen that you have transferred the remaining balance in the mentioned account. You need to assert the amount of interest in the tax returns that is transmitted from your in your own account. It is due to this fact that interest attained from the earnings will be regarded as taxable under the general concept of “Section 6-5 of the ITAA 1997”.
You are even looking to take advice on the transfer of the shares of ANZ in the name of Dave. In accordance to your question, we can sort out the answer that the share transfers in the name of Dave can be carried forward as a reward[7]. If the shares are gifted to Dave, then there is no need to pay any CGT. Any kind of gift that is given to someone as a personal factor does not lead to liability of tax and accountability on the tax of capital gains. You will be permitted to receive a rollover from any amount of capital loss or gains that may take place in the near future.
The house at Phillip Island and Inverloch has been valued by the real estate agent for the purpose of CGT. In this case if you are looking to sell off the property the costs related to settlement and the capital expenses related to the associated properties can be related to the expenses and the cost of capital can be related to both the properties and therefore should be associated to the cost ground in order to ascertain the net gains from capital. As you have utilized both the properties in order attain assessable earnings, you are qualified for making partial claims for the residence exclusion from CGT.
Conclusion
It has been
estimated that you are happy with our suggestions and if you are satisfied with
recommendation then we can proceed with the tax returns in ATO with respect to
the discussions that have been made earlier. In case there are any issues which
you require detailed explanation you are always invited to come down to our
office for further clarification.
Part C
Reflective Writing
Answer to Question No 1
During the time of response for the information that has been placed, I undertook an explicit assessment of the facts and figures and thereafter went through all the consequences of tax that would be originated for all the transactions given by the client. An evaluation has been undertaken associated to fringe benefit tax and the income tax undertaken by the client for the capital gains and personal services. By looking at the various tax sections knowledge has been attained for the treatment of tax for all the transactions, which would support in the assessment of the present scenario study. Hence, the assessment gives adequate assistance to the data that has been gained in this case study.
Answer to Question No 2
I feel that I am comfortable as well as positive in providing the report to the employer. The main factor for providing my employer with the report is that the report has effective presentation quality which will be assistive in gaining proper understanding of the present scenario of the client and the information that is precise with the laws that are existent in Australia. By looking into my strengths, I think that I have better knowledge about my skills of communication and have sufficient knowledge in accordance to the problems that is surrounding the case. The disclosure even has all the explanations related to the transaction related tax consequences and even has an in-depth assessment for the incorporation of the suitable case laws in order to assist the assessment.
Answer to Question No 3
As the tax consultant, it is hard to rely entirely on the client information as there are various transactions that may not be put forth by the client and there are chances that the client may not share their entire income. This does not assist in the development of compliance due to the non-reporting of the information. This may create issues within the tax consultant and the customer. Such issues of interest can have an impact over the relationship between the client and the consultant. For the purpose of avoiding such interest issues, it is essential to aware the client about the importance of disclosing all the information and all the essential income details so that discrepancies can be eliminated. Non-disclosing the information may create inappropriate taxation advice and this may have an impact on the tax position of the client by generating an ambiguity.
Answer to Question No 4
By looking into the information that has
been provided by the client, it is seen that a fees for tax of around $10,350
has to be charged by the tax consultant for the advice given to the client.
This amount is not regarded to adequate as along with undertaking research and
preparing the report, there are other functions like planning for the
conference and meeting that gets added up to the overall amount that is used
in the assessment of the case study
information.
Reference List
Ahmed, Eliza, et al. “Bringing It Together (BIT). Volume 1: An Annotated Bibliography relating to voluntary tax compliance.” Bringing It Together (BIT): Volume 1: An Annotated Bibliography relating to voluntary tax compliance (2019).
Barkoczy, Stephen. “Core tax legislation and study guide.” OUP Catalogue (2017).
Burkhauser, Richard V., Markus H. Hahn, and Roger Wilkins. “Measuring top incomes using tax record data: A cautionary tale from Australia.” The Journal of Economic Inequality 13.2 (2015): 181-205.
Clarke, Conor, and Wojciech Kopczuk. “Business income and business taxation in the United States since the 1950s.” Tax Policy and the Economy 31.1 (2017): 121-159.
Cooper, Graeme S. “Implementing BEPS, or Maybe Not—the Australian Experience One Year On.” New Zealand Law Review 2017.2 (2017): 145-174.
Freebairn, John, Miranda Stewart, and Pei Xuan Liu. “Reform of State Taxes in Australia: Rationale and Options.” (2015).
Gale, William G., et al. “Effects of the Tax Cuts and Jobs Act: a preliminary analysis.” Tax Policy Center| Urban Institute & Brookings Institution (2018).
Hemmings, Philip, and Annamaria Tuske. “Improving Taxes and Transfers in Australia.” (2015).
King, David. Fiscal Tiers (Routledge Revivals): The Economics of Multi-Level Government. Routledge, 2016.
Maurer, Ludmilla, et al. “A Brave New Post-BEPS World: New Double Tax Treaty Between Germany and Australia Implements BEPS Measures.” Intertax 45.4 (2017): 310-321.
Millane, Emily, and Miranda Stewart. “Behavioural insights in tax collection: getting the legal settings right.” eJTR 16 (2018): 500.
Miller, Angharad, and Lynne Oats. Principles of international taxation. Bloomsbury Publishing, 2016.
Parker, Hermione. Instead of the Dole: an enquiry into integration of the tax and benefit systems. Routledge, 2018.
Richardson, Grant, Grantley Taylor, and Roman Lanis. “The impact of financial distress on corporate tax avoidance spanning the global financial crisis: Evidence from Australia.” Economic Modelling 44 (2015): 44-53.
Silver, Natalie, Myles McGregor-Lowndes, and Julie-Anne Tarr. “Should Tax Incentives for Charitable Giving Stop at Australia’s Borders.” Sydney L. Rev. 38 (2016): 85.
Tran-Nam, Binh. “Tax Reform and Tax Simplification: Conceptual and Measurement Issues and Australian Experiences.” The Complexity of Tax Simplification. Palgrave Macmillan, London, 2016. 11-44.
Woellner, Robin,
et al. “Australian Taxation Law 2016.” OUP Catalogue (2016).
[1] Miller, Angharad, and Lynne Oats. Principles of international taxation. Bloomsbury Publishing, 2016.
[2] Ahmed, Eliza, et al. “Bringing It Together (BIT). Volume 1: An Annotated Bibliography relating to voluntary tax compliance.” Bringing It Together (BIT): Volume 1: An Annotated Bibliography relating to voluntary tax compliance (2019).
[3] Millane, Emily, and Miranda Stewart. “Behavioural insights in tax collection: getting the legal settings right.” eJTR 16 (2018): 500.
[4] Clarke, Conor, and Wojciech Kopczuk. “Business income and business taxation in the United States since the 1950s.” Tax Policy and the Economy 31.1 (2017): 121-159.
[5] Burkhauser, Richard V., Markus H. Hahn, and Roger Wilkins. “Measuring top incomes using tax record data: A cautionary tale from Australia.” The Journal of Economic Inequality 13.2 (2015): 181-205.
[6] Freebairn, John, Miranda Stewart, and Pei Xuan Liu. “Reform of State Taxes in Australia: Rationale and Options.” (2015).
[7] Silver, Natalie, Myles McGregor-Lowndes, and Julie-Anne Tarr. “Should Tax Incentives for Charitable Giving Stop at Australia’s Borders.” Sydney L. Rev. 38 (2016): 85.
