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PRINCIPLES OF TAXATION LAW 2020

PRINCIPLES OF TAXATION LAW 2020 x

Brisbane Bears – Fitzroy Football Club Ltd v Commr of State Revenue [2017] QCA 223

British Insulated and Helsby Cables Ltd v Atherton [1926] AC 205

Broken Hill Theatres Pty Ltd v FCT (1952) 85 CLR 423

Brookton Co-operative Society v FCT (1981) 147 CLR 441

Brown v Brown (2007) 69 ATR 534

Brown v FCT (2002) 49 ATR 301

Burmah Steamship Co Ltd v IR Commissioner of Inland Revenue (1931) 16 TC 67

Burrell's Case [1924] 2 KB 52

Bywater Investments Limited &Ors v Commissioner of Taxation [2016] HCA 45

CC of IR (NZ) v Europa Oil (NZ) No 1 [1971] AC

Pty Ltd v FCT (1944) 70 CLR 362

Oil Products Ltd (in liq) v FCT (1934) 52 CLR 28

v Wainwright (1947) 27 TC 475

Australia Resources Ltd v FCT (2000) 43 ATR 506

v Arnold (No 2) [2015] FCA 34 ..........................................................................................

FCT v Australia and New Zealand Banking Group Ltd, Smorgan v FCT (1976) 134 CLR 475 ............................................................................................................ 24.540

FCT v ANZ; Smorgon v FCT (1979) 143 CLR 499 (Smorgon (No 2) ..........................

FCT v Australian Guarantee Corporation Ltd (1984) 15 ATR 982 ..............................................

FCT v BHP Billiton Finance Ltd [2010] FCAFC 25 ....................................................................... 13.85 FCT v BHP Billiton Ltd [2011] HCA 17 ......................................................................................... 13.85

FCT v Ballesty (1977) 7 ATR 411

FCT v Barnes Development Pty Ltd (2009) 76 ATR 570

FCT v Beville (1953) 10 ATD 170

FCT v Blake (1984) 15 ATR 1006 5.90, 6.70, 6.100

FCT v Brent (1971) 125 CLR 418 6.150

FCT v Brixius (1988) 19 ATR 506

FCT v Brown (1999) 43 ATR 1

FCT v CSR Ltd (2000) 45 ATR 559

FCT v Citibank Ltd (1989) 20 ATR 292 24.530, 24.560, 24.590, 24.650

FCT v Citibank Ltd (1993) 26 ATR 423 23.320

FCT v Citilink Melbourne Ltd (2006) 62 ATR 648 23.50

FCT v Collings (1976) 6 ATR 476 12.390

FCT v Consolidated Fertilizers Ltd (1991) 22 ATR 281

FCT v Consolidated Press Holdings Ltd (2001) 47 ATR 229 23.300

FCT v Cooke and Sherden (1980) 10 ATR 696 5.60, 6.130, 8.160

FCT v Cooling (1990) 21 ATR 13 8.240, 8.250

FCT v Cooper (1991) 21 ATR 1616 12.220

FCT v Dalco (1990) 20 ATR 1370 24.225

FCT v Darling (2014) 285 FLR 428 24.550

FCT v Day (2008) 70 ATR 14 12.40, 12.50, 12.60, 12.80, 12.150, 12.220

FCT v De Martin (2011) 82 ATR 906 24.170

FCT v Dixon (1952) 86 CLR 540 5.130, 6.70, 6.220, 10.20, 10.70

FCT v Donoghue [2015] FCAFC 183 24.90, 24.570

FCT v EA Marr and Sons (Sales) Ltd (1984) 15 ATR 879

FCT v Edwards (1994) 28 ATR 87

FCT v Efstathakis (1979) 9 ATR 867

FCT v Everett (1980) 143 CLR 440

FCT v Faichney (1972) 3 ATR 435

FCT v Finn (1961) 106 CLR 60

FCT v Forsyth (1981) 11 ATR 657

FCT v French (1957) 98 CLR 398 4.260

FCT v Futuris Corporation Ltd (2008) 69 ATR 41

FCT v Gulland; Watson v FCT; Pincus v FCT (1985) 160 CLR 55

FCT v Hacon Pty Ltd [2017] FCAFC 181

FCT v Harris (1980) 10 ATR 869

FCT v Hart (2004) 217 CLR 216

FCT v Hatchett (1971) 2 ATR 557 12.590, 12.600, 12.660

FCT v Hoffnung& Co Ltd (1928) 42 CLR 39

FCT v Holmes (1995) 31 ATR 71

FCT v Hurley Holdings (NSW) Pty Ltd (1989) 20 ATR 1293 9.40

FCT v Hyteco Hiring Pty Ltd (1992) 24 ATR 218

FCT v Indooroopilly Children Services (Qld) Pty Ltd (2007) 158 FCR 325

FCT v Inkster (1989) 20 ATR 1516 6.230

FCT v International Indigenous Football Foundation Australia Pty Ltd [2018] FCA 528

FCT v J Walter Thompson (Australia) Pty Ltd (1944) 69 CLR 227

FCT v JR Walker (1985) 16 ATR 331 8.40, 8.50

FCT v James Flood Pty Ltd (1953) 88 CLR 492 16.190, 16.200

FCT v Jenkins (1982) 12 ATR 745 4.110

FCT v Jones (2002) 49 ATR 188 12.140, 16.150

FCT v Kurts Development Ltd (1998) 39 ATR 493 17.150

FCT v La Rosa (2003) 53 ATR 1 12.90, 12.240

FCT v Lenzo (2008) 71 ATR 511 23.290

FCT v Ludekens [2013] FCAFC 100 24.207

FCT v Ludekens (No 2) [2016] FCA 755 24.207

FCT v Luxottica Retail Australia Pty Ltd [2011] FCAFC 20

FCT v MBI Properties Pty Ltd [2014] HCA 49

FCT v Macquarie Bank Ltd [2013] FCAFC 13

FCT v Maddalena (1971) 2 ATR 541 12.340, 12.350

FCT v McDonald (1987) 18 ATR 957

FCT v McGrouther [2015] FCAFC 34

FCT v McPhail (1968) 117 CLR 111

FCT v Merv Brown Pty Ltd (1985) 16 ATR 218

FCT v Metals Manufactures Ltd (2001) 46 ATR 497

FCT v Mitchum (1965) 113 CLR 401 4.260

FCT v Munro (1926) 38 CLR 153 12.810

FCT v Murry (1998) 193 CLR 605 26.70

FCT v Myer Emporium Ltd (1987) 163 CLR 199 5.80, 8.130, 8.150, 8.170, 8.210, 8.220, 8.250, 8.260, 10.150, 10.280

FCT v National Commercial Banking Corp of Australia Ltd (1983) 15 ATR 21

FCT v Osborne (1990) 21 ATR 888

FCT v Payne (2001) 202 CLR 93 12.60, 12.150, 12.440, 13.110

FCT v Peabody (1994) 181 CLR 359

FCT v South Australian Battery Makers Pty Ltd (1978) 14 CLR 645

FCT v Spotless Services Ltd (1996) 34 ATR 183

FCT v St Hubert's Island Pty Ltd (1978) 8 ATR 452 8.100,

FCT v Star City Pty Ltd (2009) 72 ATR 431

FCT v Stokes (1996) 34 ATR 478 24.80

FCT v Studdert (1991) 22 ATR 762 12.590, 12.600, 12.640

FCT v Suttons Motors (Chullora) Wholesale Pty Ltd (1985) 157 CLR 277 17.220

FCT v Vogt (1975) 5 ATR 274 12.420

FCT v Wade (1951) 84 CLR 105 10.220, 17.20

FCT v Western Suburbs Cinemas Ltd (1952) 86 CLR 102 13.50, 13.60, 13.70

FCT v Whitfords Beach Pty Ltd (1982) 12 ATR 692 8.170, 8.180, 8.190, 8.200, 8.260, 8.280, 8.290, 10.150

FCT v Whitfords Beach Pty Ltd (1982) 14 ATR 247 25.60

FCT v Whitfords Beach Pty Ltd (1982) 150 CLR 355 12.30

FCT v Wiener (1978) 8 ATR 335 12.410

FCT v Wilkinson (1983) 14 ATR 218 12.50

FCT v Woite (1982) 13 ATR 579 6.160, 6.170

FJ Bloemen Pty Ltd v FCT (1981) 147 CLR 360 24.130

Fairway Estates Pty Ltd v FCT (1970) 1 ATR 726 13.85

Farnsworth v FCT (1949) 78 CLR 504 17.220

v FCT (2009) 76 ATR 633

Lunney v FCT; Hayley v FCT (1958) 100 CLR 478

Lurcott v Wakely and Wheeler [1911] 1 KB 905

MLC Ltd v DCT (2002) 51 ATR 283

v FCT (1984) 15 ATR 437

v FCT (1971) 2 ATR 541

Magna Alloys & Research Pty Ltd v FCT (1980) 11 ATR 276 12.90, 12.150,

v FCT (1995) 31 ATR 367

MarevaCompaniaNaviera SA v International Bulkcarriers SA, “The Mareva” [1980] 1 All ER 213

v Mann (2008) 73 ATR 709

v FCT (1944)

W Nevill& Co Ltd v FCT (1937) 56 CLR 290 ....................................................

12.150, 16.160 W Thomas & Co Pty Ltd v FCT (1965) 115 CLR 58 ............................................... 13.40, 13.50, 13.60

WR Carpenter Holdings Pty Ltd v FCT (2008) 69 ATR 29 ........................................................

WTPG v FCT, Re [2016] AATA 971 ...........................................................................................

Walstern Pty Ltd v FCT (2003) 138 FCR 1; 54 ATR 423 ...........................................................

Warner Music Australia Pty Ltd v FCT (1996) 34 ATR 171 .........................................

10.280 Westcott v FCT (1997) 37 ATR 1017 ............................................................................

Westfield Ltd v FCT (1991) 21 ATR 1398 ................................................... 8.150,

Westpac Banking Corporation v FCT (1996) 34 ATR 143 .................................................

7.280 Whitaker v FCT (1998) 38 ATR 219 .........................................................................

TABLE OF STATUTES

Commonwealth

A New Tax System (Goods and Services Tax) Act 1999: 1.190, 3.20, 25.10, 25.235, 25.255

s 9-5: 25.90, 25.130, 25.150, 25.170

s 9-10: 25.100

s 9-10(4): 25.100

s 9-15: 25.110

s 9-15(2): 25.110

s 9-20: 25.60

s 9-20(1)(d) to (h): 25.60

s 9-20(2): 25.60

s 9-25: 25.120

s 9-25(5)(d): 25.297

s 9-25(7): 25.295

s 9-30(3): 25.160

s 9-40: 25.130

s 9-70: 25.130, 25.230

s 9-75: 25.130, 25.230

s 9-75(1): 25.130

s 9-75(3): 7.450

s 9-80: 25.175

s 11-5: 25.190, 25.220, 25.230

s 11-10: 25.200

s 11-15: 25.210

s 11-15(2)(a): 25.214

s 11-15(2)(b): 25.210

s 11-15(4): 25.217

s 11-20: 25.230

s 11-25: 25.230

s 11-30: 25.230

s 13-1: 25.270

s 13-5: 25.260

s 13-5(4): 25.260

s 13-10(b): 25.260

s 13-15: 25.270

s 13-20(1): 25.270

s 13-20(2): 25.270

s 15-1: 25.290

s 15-5: 25.280

s 15-15: 25.290

s 15-20: 25.290

s 17-5: 25.310

s 17-5(1): 25.300

s 17-5(2): 25.310

s 19-10: 25.310

s 23-5: 25.70

s 23-10: 25.50

s 23-15: 25.70

s 27-5: 25.300

s 29-5: 25.300, 25.304

s 29-10: 25.304

s 29-10(2): 25.304

s 29-10(3): 25.304, 25.306

s 29-10(4): 25.306

s 29-15(1): 25.304

s 29-20(1): 25.310

s 29-20(2): 25.310

s 29-20(3): 25.310

s 29-40: 25.304, 25.306

s 29-70: 25.306

s 29-75: 25.310

s 29-80(1): 25.306

s 29-80(2): 25.310

s 31-5: 25.300

s 31-8: 25.300

s 33-15(1)(a): 25.304

s 38-1: 25.150

s 38-2: 25.142

s 38-4: 25.142

s 38-6: 25.142

s 38-7: 25.144

s 38-7(2): 25.144

s 38-7(3): 25.144

s 38-10: 25.144

s 38-15: 25.144

s 38-20: 25.144

s 38-25: 25.144

s 38-30: 25.144

s 38-35: 25.144

s 38-40: 25.144

s 38-45: 25.144

s 38-50: 25.144

s 38-55: 25.144

s 38-85: 25.146

s 38-90: 25.146

s 38-95: 25.146

s 38-97: 25.146

s 38-105: 25.146

s 38-110: 25.146

s 38-185(1): 25.148

s 38-185(2): 25.148

s 38-190: 25.297

s 38-190(1): 25.148

s 38-325(1): 25.148

s 38-325(2): 25.148

s 38-540: 25.148

PRINCIPLES OF TAXATION LAW

A New Tax System (Goods and Services Tax) Act 1999 — cont

s 40-1: 25.170

s 40-65(1): 25.167

s 40-65(2): 25.167

s 40-70(1): 25.167

s 40-70(2): 25.167

s 40-75: 25.167

s 40-75(2): 25.167

s 42-5: 25.260

s 42-10: 25.260

s 69-5: 25.240, 25.280

s 69-5(3A): 25.240

s 69-10: 25.240

s 70-5: 25.217

s 84-55: 25.297

s 84-75: 25.299

s 84-77: 25.299

s 84-79(3): 25.299

s 84-81: 25.299

s 84-100: 25.297

s 87-15: 25.165

s 87-25: 25.165

s 93-5: 25.304

s 99-10: 25.100

s 111-5: 7.450, 25.330

s 144-5: 25.70

s 188-15: 25.70

s 188-15(3): 25.297, 25.299

s 188-20(3): 25.297, 25.299

s 189-5: 25.217

s 189-10: 25.217

s 195-1: 25.120, 25.144, 25.146, 25.165, 25.167, 25.255

reg 29-80.01: 25.306

Div 13: 25.250

Div 19: 25.310

Div 21: 25.310

Div 38: 25.140

Div 40: 25.160, 25.165

Div 48: 25.315

Div 60: 25.235

Div 69: 25.235

Div 72: 25.180

Div 75: 25.180

Div 78: 25.180

Div 84: 25.180, 25.255

Div 87: 25.165

Div 100: 25.180

Div 105: 25.180

Div 129: 25.310

Div 130: 25.310

Div 136: 25.310

Div 137: 25.235

Div 153: 25.180, 25.235

Div 165: 25.300

Div 188: 25.70

Sch 1: 25.142, 25.260

Sch 2: 25.142

Sch 3: 25.144

subdiv 38-A: 25.140, 25.150

subdiv 38-B: 25.140, 25.144

subdiv 38-C: 25.140

subdiv 38-D: 25.140, 25.148

subdiv 38-E: 25.140, 25.148

subdiv 38-F: 25.140

subdiv 38-G: 25.140

subdiv 38-H: 25.140

subdiv 38-I: 25.140

subdiv 38-J: 25.140, 25.148

subdiv 38-K: 25.140

subdiv 38-L: 25.140

subdiv 38-M: 25.140

subdiv 38-N: 25.140

subdiv 38-O: 25.140

subdiv 38-P: 25.140

subdiv 38-Q: 25.140

subdiv 38-R: 25.140

subdiv 38-S: 25.140

subdiv 38-T: 25.140

subdiv 40-A: 25.160

subdiv 40-B: 25.160

subdiv 40-C: 25.160

subdiv 40-D: 25.160

subdiv 40-E: 25.160

subdiv 40-F: 25.160

subdiv 40-G: 25.160

subdiv 84-A: 25.295

A New Tax System (Goods and Services Tax Administration) Act 1999 : 25.10

A New Tax System (Goods and Services Tax) Bill 1998 : 25.20

A New Tax System (Goods and Services Tax Imposition – Customs) Act 1999 : 25.10

A New Tax System (Goods and Services Tax Imposition – Excise) Act 1999 : 25.10

A New Tax System (Goods and Services Tax Imposition – General) Act 1999: 3.20, 25.10

Fringe Benefits Tax Assessment Act 1986 — cont

s 5C(4): 7.400

s 6: 7.30

s 7(1): 7.100

s 7(2): 7.100, 7.130

s 7(2A): 7.100

s 7(3): 7.100

s 7(4): 7.100

s 8(2): 7.110

s 8(2)(a): 7.110

s 8(3): 7.110

s 9: 7.120, 7.130

s 10: 7.120, 7.140

s 10(1): 7.120

s 10(3)(a)(v): 7.140

s 10(5): 7.120

s 10A: 7.140

s 10B: 7.140

s 11: 7.140

s 14: 7.150

s 15: 7.160

s 16: 7.170

s 17(1): 7.180

s 17(2): 7.180

s 17(3): 7.180

s 17(4): 7.180

s 18: 7.190

s 19(1)(i): 7.390

s 19(5): 7.390

s 20: 7.200

s 20A: 7.210

s 21: 7.210

s 22: 7.210

s 22A: 7.220

s 22A(4): 7.380

s 23: 7.220, 7.380

s 24: 7.220

s 37B: 7.240

s 37AA: 7.230

s 37AF: 7.230

s 37BA: 7.240, 7.320

s 37CA: 7.240

s 37CB: 7.240

s 37CC: 7.240

s 37CD: 7.240

s 37CD(2): 7.240

s 37CD(3): 7.240

s 40: 7.250

s 41: 7.260

s 42: 7.270

s 43: 7.270

s 45: 7.280

s 47: 7.290

s 47(2): 7.290

s 47(3): 7.290

s 47(4): 7.290

s 48: 7.300

s 49: 7.300

s 50: 7.300

s 51: 7.300

s 53: 7.110, 7.130

s 58(4): 7.330

s 58A: 7.310

s 58B: 7.310

s 58C: 7.310

s 58D: 7.310

s 58E: 7.310

s 58F: 7.310

s 58H: 7.310

s 58K: 7.310

s 58L: 7.310

s 58M: 7.310

s 58P(f): 7.320

s 58X: 14.20

s 58X(2): 7.330

s 58X(3): 7.330

s 58AA: 7.310

s 62: 7.370, 7.380

s 66: 7.420

s 66(1): 7.10

s 68 24.20

s 136(1): 7.10, 7.20, 7.30, 7.40, 7.50, 7.58, 7.60, 7.70, 7.80, 7.85, 7.100, 7.140, 7.220, 7.250, 7.270, 7.320

s 137: 7.50

s 138(3): 7.390

s 148(1): 7.75

s 148(2): 7.65

s 148(3): 7.40

s 148(4): 7.40, 7.58

s 149A: 7.400

s 159: 7.55

Div 4: 7.280

Div 6: 7.90

Div 7: 7.90

Div 8: 7.90

Div 9: 7.90

Div 9A: 7.230, 7.240, 12.250

Div 10: 7.90

Div 10A: 7.90

Div 13: 7.310

Health Insurance Act 1973: 3.40, 3.70

s 3(1): 3.40

s 10: 3.40

s 21: 3.40

Higher Education Support Act 2003: 12.240, 12.680

Income Tax Act 1986: 1.245, 3.20

Income Tax Assessment Act 1922

s 116-55: 11.470

Income Tax Assessment Act 1936: 1.130, 1.190, 1.200, 3.20, 10.00, 11.310, 12.240, 15.10, 24.130, 24.530

s 6: 3.70, 21.50

s 6(1): 4.40, 4.50, 4.170, 4.200, 9.150, 19.30, 21.60, 21.90, 21.140, 22.310, 24.50

s 6(1)(a)(i): 24.00

s 6(4): 21.70

s 6C: 4.290

s 6CA: 23.40

s 8: 24.510

s 16: 24.620

s 18: 3.120

s 21A: 5.60, 8.160

s 21A(1): 8.160

s 21A(2): 8.160

s 21A(2)(a): 8.160

s 21A(4): 8.160

s 21A(5): 8.160

s 23(q): 4.260

s 23L(1A): 7.440

s 23L(1): 3.170, 6.20, 6.240, 7.440

s 23L(2): 8.160

s 23AB(7): 15.190

s 23AF: 22.80

s 23AG: 12.230, 12.280, 22.80

s 23AH: 22.100

s 25(1): 5.10

s 25(1A): 8.300

s 25A: 8.300

s 26(e): 3.160, 6.100, 6.130, 6.190, 6.210, 6.220, 6.230, 7.10, 7.65

s 26(j): 10.290

s 26BB: 9.00, 9.60, 9.70

s 27H: 6.50, 9.210, 10.140

s 43B(1)(b): 21.50

s 44: 1.220, 3.160, 9.00, 9.150, 21.40, 21.50, 21.60, 21.70, 21.100, 21.200

s 44(1): 16.100, 21.100, 22.290

s 44(1A): 21.100

s 44(1B): 21.70

s 47: 21.140

s 47(1): 21.140

s 50: 6.10

s 51(1): 12.20, 16.170, 19.100

s 51AH: 12.260

s 51AK: 25.240

s 51AEA: 7.430, 12.250, 25.240

s 63: 1.220

s 70B: 9.00, 9.60, 9.70

s 73BA: 11.150, 14.70, 14.140

s 78A: 12.240, 13.140, 13.160

s 78A(2)(a): 13.140

s 78A(2)(b): 13.140

s 78A(2)(c): 13.140, 13.160

s 78A(2)(d): 13.140

s 78A(3): 13.140

s 79A: 15.180

s 79B: 15.190

s 82A: 12.680

s 82A(2): 12.680

s 82KZL(1): 16.182

ss 82KZL to 82KZMG: 16.00, 16.180

s 82KZM: 16.185

s 90: 19.60, 19.70

s 91: 19.40

s 92: 19.60

s 92(2): 19.70

s 92(3): 19.70

s 94: 19.140

s 95(1): 20.80

s 95A(2): 20.120

s 97: 20.70, 20.90, 20.140, 20.150

s 98: 20.140, 20.150, 21.210

s 98(2A): 20.170

s 98(3): 20.170

s 99: 20.150

s 99A: 20.150, 21.210

s 100(2): 20.140

s 101: 20.120

s 102: 20.40, 20.160

s 102B: 23.130

s 102CA: 23.130

s 103A(1): 21.120

s 103A(2): 21.120

s 103A(3): 21.120

s 108: 21.130

s 109(1): 21.130

s 109C: 21.130

s 109D: 21.130

s 109E: 21.130

s 109F(1): 21.130

s 109F(6): 21.130

s 109G: 21.130

s 109J: 21.130

s 109K: 21.130

s 109M: 21.130

s 109N: 21.130

s 109Y: 21.130

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The Project Gutenberg eBook of

Gospel

Themes:

A Treatise on Salient Features of "Mormonism"

This ebook is for the use of anyone anywhere in the United States and most other parts of the world at no cost and with almost no restrictions whatsoever. You may copy it, give it away or re-use it under the terms of the Project Gutenberg License included with this ebook or online at www.gutenberg.org. If you are not located in the United States, you will have to check the laws of the country where you are located before using this eBook.

Title: Gospel Themes: A Treatise on Salient Features of "Mormonism"

Author: Orson F. Whitney

Release date: November 22, 2015 [eBook #50536] Most recently updated: October 22, 2024

Language: English

Credits: Produced by Allie Bowen, Mormon Texts Project Intern (http://mormontextsproject.org)

*** START OF THE PROJECT GUTENBERG EBOOK GOSPEL THEMES: A TREATISE ON SALIENT FEATURES OF "MORMONISM" ***

PREFACE AND DEDICATION.

This little book was written and compiled at the request of the General Priesthood Committee, under the sanction of the First Presidency of the Church, for the use and benefit of the Priesthood Classes, throughout the Stakes and Wards of Zion.

The treatise, "Gospel Themes," represents the best effort I could make under the circumstances in which that effort was put forth. Many interruptions occurred, consequent upon the performance of other duties, and I had no opportunity to submit the manuscript to a committee of revision, prior to publication; the usual course with works of this character. I was barely able to get it ready for the printer within the time allotted for its preparation. But I tried to be accurate, and am not aware that I made any mistakes.

While lacking the help of a revisory committee, I received, and hereby gratefully acknowledge, valuable suggestions from Elders David O. McKay and Edward H. Anderson, members of the Priesthood Committee, and from others whom I consulted. Moreover, Brother Anderson was with me in proof-reading the work, and in engineering it through the press.

My aim has been, not to give exhaustive treatment to any subject, but to throw in sight certain themes, and dwell briefly upon points of doctrine, prophecy, history, and illustration, that I thought would be helpful to the brethren of the Priesthood—those who are studying the Gospel at home, and those who are preaching it abroad. To both classes this volume is affectionately dedicated.

THE AUTHOR.

Salt Lake City, Christmas, 1913.

CONTENTS.

THE STORY OF GOD.

Chapter 1.—A Divine Plan for Human Progress

Chapter 2.—Eternal Nature of Gospel Principles

Chapter 3.—The Fall and Redemption

Chapter 4.—The Gods in Council

Chapter 5.—Creation of the Earth

Chapter 6.—Elect of Elohim THE WAY OF SALVATION.

Chapter 1.—The Law of Obedience

Chapter 2.—Faith

Chapter 3.—Faith (Continued)

Chapter 4.—Repentance

Chapter 5.—Water and Spirit Birth

Chapter 6.—Purpose and Effects of Baptism

Chapter 7.—Mode and Meaning of Baptism

PRIESTHOOD AND CHURCH GOVERNMENT.

Chapter 1.—Divine Authority

The Story of God.

CHAPTER I.

A Divine Plan for Human Progress.

The Gospel Defined.—The English word "Gospel" comes from the AngloSaxon "Godspell," or God-story—the story of God. It derives its significance from that great central idea of the Christian faith—the coming of God as the Son of God to redeem and save mankind. The joyful intelligence of the advent of the world's Redeemer, proclaimed by the angels to the shepherds on the Judean hills (Luke 2:10), furnishes another name for the gospel—"good tidings," or, as it is otherwise rendered, "glad tidings of great joy."

God the Savior.—"God himself shall come down among the children of men, and shall redeem his people, and because he dwelleth in flesh he shall be called the Son of God" (Mosiah 15:1,2). prediction by Abinadi the prophet, centuries before the birth of the Savior, had been preceded by a This similar prophecy from King Benjamin, another Nephite seer (Mosiah 3:5). The fulfilment of these foretellings is recorded in the opening verses of the gospel according to St. John, where reference is made to "the Word" that was in the beginning "with God"—the Word that "was God," and was "made flesh" and dwelt among men. In him, as Paul affirms, "dwelleth all the fulness of the Godhead bodily" (Col. 2:9).

Foundation and Superstructure.—When we speak of the gospel, therefore, we should bear in mind that the term means something more than faith, repentance, baptism, the laying on of hands for the gift of the Holy Ghost, and other rituals and requirements in the Church of Christ. We must not isolate "the laws and ordinances of the gospel" from the basic principles upon which they rest—the mighty foundation stones of sacrifice and redemption, without which all this sacred legislation would be aimless and of no effect. Nor can the basic principles which make operative those laws and ordinances be dissociated from the idea of eternal progression, the great

and paramount purpose for which the gospel code was framed, the gospel in its fulness instituted.

Fulness of the Gospel.—The phrase, "fulness of the gospel," should be understood in a relative sense, as pertaining to the revealed will of God. There can be no absolute fulness, with man, until all things are made known to him. The fulness of the gospel as delivered to the Nephites and other ancient peoples, and told of in the inspired records that have come down to us, differed from, in that it was not so complete as is the fulness of the gospel which the Latter-day Saints enjoy. Truth is always the same; it never contradicts itself; but more of its principles have been revealed in modern times than at any previous period. Never before, upon this earth, has there been such a gospel fulness as that delivered to the Prophet Joseph Smith. And the end is not yet; for, as he himself said in one of his latest recorded utterances: "Those things which never have been revealed from the foundation of the world, but have been kept hid from the wise and prudent, shall be revealed unto babes and sucklings in this the dispensation of the fulness of times" (D&C 128:18).

It may help the reader to understand how there can be more than one "fulness of the gospel" by bearing in mind what has been made known concerning the final judgment, or the various awards of glory to be meted out to redeemed souls after the resurrection. Their glory shall be that by which their bodies are quickened, and whether quickened by a portion of the celestial, the terrestrial, or the telestial glory, they shall "receive of the same, even a fulness" (D&C 88:28-31). But one fulness can differ from another, even as differ the glories, and even as capacities differ—the power to receive and contain. The absolute fulness of the gospel can only come to a people prepared to receive and make a wise use of it. Until the Latter-day Saints are in that condition, they must be content with a comparative fulness, or all that they can contain of the divine wisdom. Paul the apostle was contemplating this subject when he wrote: "For we know in part, and we prophesy in part. But when that which is perfect is come, then that which is in part shall be done away" (1 Cor. 13:9,10).

Gospel Features.—The gospel, in its fullest sense, signifies everything connected with the redemptive career of that glorious and divine Being

presence from which he had been banished. It is the means by which his posterity, such as are obedient to the gospel's requirements, have been or will yet be able to follow him into the heavenly kingdom. The same ladder that Adam climbed, until beyond the reach of the fatal consequences of his transgression, the whole human race, inheriting from him the effects of the fall, must likewise climb, or they will never see the face of God in eternal glory.

The Paramount Purpose.—Let us keep in mind, however, that the gospel, even in a limited sense, is more than a means of escape from impending ills. It is the way of progress, the path to perfection, and as such was devised by the wisdom of the Gods, before this world rolled into existence. The origin of the gospel, and the grand purpose for which it was instituted, are briefly yet clearly outlined by the Prophet Joseph Smith in the following language:

Eternal Progression.—"The first principles of man are self-existent with God. God himself, finding he was in the midst of spirits and glory, because he was more intelligent, saw proper to institute laws whereby the rest could have a privilege to advance like himself. The relationship we have with God places us in a situation to advance in knowledge. He has power to institute laws to instruct the weaker intelligences, that they may be exalted with himself, so that they may have one glory upon another."—("Times and Seasons," August 15, 1844; "Improvement Era," January, 1909.)

Power and Benevolence of Deity.—Here are pointed out both the power and the benevolence of Deity. Our Father in heaven is no monopolist. While omnipotent and all-possessing, he is likewise altruistic and philanthropic. Instead of keeping to himself the glory that he found himself possessed of, he used his superior intelligence "to institute laws" whereby the lesser spirits surrounding him might advance toward the lofty plane that he occupies. He proposed to lift them to his own spiritual stature and share with them the empire of the universe.

Plato's View.—Our prophet's simple yet sublime setting forth of the divine power and benevolence, as exemplified in the establishment of a plan for man's eternal progress, is far more pointed and specific than the presentment made by Plato, the Greek philosopher, of a doctrine somewhat similar. Plato, as quoted by Emerson, says: "Let us declare the cause which

led the Supreme Ordainer to produce and compose the universe. He was good; and he who is good has no kind of envy. Exempt from envy, he wished that all things should be as much as possible like himself. Whosoever, taught by wise men, shall admit this as the prime cause of the origin and foundation of the world, will be in the truth."—("Representative Men," Lecture II.)

Man's Destiny.—There is a fitness, a propriety, in man's becoming like his Maker—God's child, fashioned in his image and endowed with divine attributes, developing to the fulness of the parental stature, as taught by Joseph; but how the same can be predicated of "all things"—beasts, fish, fowl, trees, plants, etc., as Plato implies, is not so clear. That the lower animals, as well as man, in fact all forms of life, animate and inanimate, are to be perpetuated and glorified, is a plain inference from the teachings of the prophet (D&C 77:2-4) but undoubtedly all will retain their identity, in their respective orders and spheres. No creature of God's, except man, is destined to become like God, in the fullest and highest sense. "As much as possible" is a saving clause, however, and Plato, therefore, is not committed to any contradictory proposition.

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