William Lever, 1st Viscount Leverhulme who came to resent 'manufacturing pictures for the market'). The painting was previously owned by his competitor, A & F Pears, who used paintings such as "Bubbles" by John Everett Millais to promote its products. Much of Leverhulme's art collection is displayed in the gallery which houses one of the finest formed by an industrialist in England. A.N. Wilson from the Mail Online, January 2010, remarked, "The altruism of Leverhulme or the Cadbury family are in sad contrast to the antisocial attitude of modern business magnates, who think only of profit and the shareholder." William Lever made the celebrated observation
Income tax in Australia is not a business activity is more likely to be a hobby and income is not taxable. Other examples of business activities include illegal activities such as burglary, smuggling and illegal drug dealing and income from these activities is taxable. Other forms of ordinary income include 'adventure or concern in the nature of trade', which is a single activity that is not part of a taxpayer's normal income earning activities however may be considered a business in itself. These can include generating a profit from a profit making scheme, and profit earned from activities that go beyond the mere realisation