Monday, December 30, 2019

Extending Lives--But at What Cost - 877 Words

Even though the prospect of extending life indefinitely via the philosopher’s stone has been around since the ancient Greeks and has also been mentioned in the Bible, modern-day biochemists and biomedical engineers are much closer to achieving the ideal of immortality. Life extension has also had its role in popular culture in movies such as Logan’s Run. The movie depicts American society in 2274 when a totalitarian government is in power. Due to the limited resources, the dystopian government dictates that all citizens must die when they reach age thirty, and all the citizens of this government live with a watch that ticks down the time they have left to live (talk about a literal biological clock). This is a darkly humored film that can be viewed as an interpretation of Malthusian theory (described in 1798), which states that while resources like arable land, food, and natural oils grow linearly, the human population grows exponentially. Although life extension is an intriguing idea for some people, the potential problems it would likely cause, in addition to the existing problems that it would exacerbate, would greatly outweigh the benefits. Specifically, there are drawbacks behind extending the average human’s lifespan by a considerable amount, like extending the individual’s life past his or her health span and functionality. People could be sustained through biotechnology past their prime just to live in pain due to the tissues not integrating themselves correctly intoShow MoreRelatedNew Jersey Proposed Pilot Program to Extending School Days and Hours: A Progressive Idea or Exhausting 1248 Words   |  5 Pagesand chatter on whether NJ students will benefit from longer days, or if it is just a political maneuver and waste of money we do not have. However much the cost, extending the the length of time spent is school, is a sold foundation for creating more competitive and college ready students. Our schools systems were design ed for agriculture lives, providing brakes and hours fitting of a farmers life and a harvest. Restructuring brakes and hours to match todays family needs is an idea that should haveRead MoreIssue of Gay Marriage1216 Words   |  5 Pagesfound their soul mate and they intend to get married as soon as possible. There is only one issue preventing them from getting married, not financial issues, and there are no love triangles. Depending on where they live, their marriage may not be recognized in the state they live in. The right of gay and lesbian couples to marry has been debated for many years with valid reasons supporting but the proponents and supporters. The minute a human being is conceived, it is already endowed with theRead MoreCurrent and Future Technological Advances in Sri Lanka: Under the sections of Travel, Home and Work1297 Words   |  6 Pagessectors. Those gadgets are appalling with any sectors and at home as a network, achieve benefits likes flexibility, team working, less distraction, time controlling and work speedily, proximity to home and family, less stress, more productivity, cost saving by organization as well as employees. In figure 2 analysis of 2010 Survey data, national level 10 percent of the population is computer literate. Western province reported the highest computer literacy rate of 15.3 percent and the lowestRead MoreThe Issue Of Longevity : How Much Difference A Recognized Number Of Attitudes And Behaviors Can Make1191 Words   |  5 Pagessuccessful. Rather, it is heavily dependent on the concept that individuals are all part of a system, and for enduring gains in health, communities should shift their tactics away from trying to change individual behavior to optimizing the surroundings they live in. Dan Buettner performed extensive data analysis and research to pinpoint hot spots—regions called blue zones to locate the world’s longest lived people. He focused primarily on geographic localities that had not only the highest medium of 100-year-oldsRead MoreDr. Ira Byock s The Best Care Possible1463 Words   |  6 Pageswritten from a personal perspective as one of the foremos t palliative-care physicians in the country. Dr. Byock shares stories of his experience with patients in his clinical experience to illustrate how end-of-life care affects each person. He explains what palliative care really is and how to make humane choices in a world obsessed with conquering death. Byock presents an agenda for end-of-life care that stresses compassion, dignity, and each patient being viewed as a unique case with the opportunityRead MoreMedical And Health Of Medicinal Protection1300 Words   |  6 Pages Medical And Health Medicinal and Health protections are presently extremely extravagant particularly with the regularly extending populace yet the purposes for the high costs have their reasons. Innovation is one element. The headways of innovation have extraordinarily contributed in the wellbeing protection industry and the expense for keeping up this innovation is high. Along these lines the expense of having this mechanical progressions and supplies are incorporated in regular expenses inRead MoreThe Ethics Of Age Based Rationing977 Words   |  4 Pagescare. Life extending medical technology and procedures are extremely expensive. A recent Mount Sinai School of Medicine study found out that out of pocket expenses for Medicare recipients during the five years before their death amount to about $39,000 for individuals, $51,000 for couples, and up to $66,000 for people with long term illnesses like Alzheimer’s. There is great debate whether or not these medical procedures such as transplants should be rationed based on age due to the costs and limitedRead MoreThe Computer Science Of Robots958 Words   |  4 Pagesactives since I was a young boy. Through the Compute r science class last year I was introduced to coding. This year all of my loves found a single form, this form is called Robotics. Robotics is the science of robots, you create robots, then program them what to do. This helps the world by making new house hold robots that could do your laundry, or do your dishes, the possibilities are endless. Household inventions are not the only things that robotics help, DARPA (Defense Advanced Research Projects Agency)Read MoreThe Key Factors Of The Aol Success When Compared With Its Competitors850 Words   |  4 Pages The key factors that contributed to the AOL success when compared with its competitors: †¢ AOL provided a wide range of interactive, information services to meet the varied needs of its customers, which included real time conferences, emails, live chats, and bulletin boards, online educational services, interactive shopping services to name a few. †¢ When compared with its competitors, AOL’s pricing structure was the easiest for customers to understand and enabled them to anticipate their spendingRead MoreCase 1: Segmenting and Targeting the Electric Car Market958 Words   |  4 Pagesmarket. The big auto companies have their planned models and so do numerous venture capital start-ups. They all seem to be about 2-3 years away from launching their products. The problem is battery range and power. With today’s technology, a small, low cost mass produced eCar would have a range of about 80 miles on a charge and a top speed of 60 miles an hour. This is considered not good enough for the market that is used to gasoline cars with top speeds of 100+ and with a range of 300+ miles. The eCar

Sunday, December 22, 2019

Essay about 189977 Unit 33 Small Business Enterprise Sept...

1 Regent College Higher Education Assignment front sheet Qualification Unit number and title Pearson BTEC Level 5 HND Diploma Business Unit 33: Small Business Enterprise Student name Assessor name Emmanuel Wanki Date issued Completion date 13th October 2014 30th January 2015 Assignment title Small Business Enterprise Learnin g Outcom e LO1 Learning outcome Be able to investigate the performance of a selected small business enterprise Assessme nt Criteria LO2 produce a profile of a selected small business identifying its strengths and weaknesses 1.2 2.2 2.3 3.1 LO3 Be able to revise business objectives and plans to incorporate In this assessment you will have the opportunity to present evidence that shows you are†¦show more content†¦Relevant knowledge gained from previous units has been incorporated in this unit, to demonstrate a synoptic understanding of the business environment. 4 Assignment brief Unit number and title Unit 33: Small Business Enterprise Qualification Pearson BTEC Level 5 HND Diploma in Business Start date 13th October 2014 Deadline/hand-in 30th January 2015 Assessor Emmanuel N WANKI Assignment title Small Business Enterprise Purpose of this assignment This unit assignment will enable the learners to focus on the processes involved, through change management, of reviewing and improving the performance of a small business enterprise. This assignment will also enable Learners who have had work placements or work experience in small businesses and for learners who wish to pursue careers in the small business sector of the economy to appropriate the role this sector plays in providing employment and career opportunities to millions of people. Scenario You are a Business Consultant in a small Business Consultancy Firm and have been invited by a smallsized business enterprise to provide orientation to them about the various aspects of business development. This organisation does not have small business enterprise experts. Being small sized, it has a flat structure and the Chief Executive Officer (CEO) deals with the business issues himself. In the wake of increased workload and to

Saturday, December 14, 2019

Electronic Cooling Free Essays

Undoubtedly that increasing the turbine inlet temperature is an important requirement to increase the gas turbine efficiency. There are external and internal efficient cooling methods were used to protect the blade surface from the failure. The internal cooling was enhanced by using rib, pin fins, impingement and swirl techniques. We will write a custom essay sample on Electronic Cooling or any similar topic only for you Order Now In a swirl cooling, the swirling motion is created by tangential inlet velocity that enhances the heat transfer compared to axial inlet velocity. More researchers studied the effect of swirling technique on heat transfer coefficient at different Reynolds numbers [1]. In this study four turbulence models of standard ?-? model, RNG ?-? model, standard ?-? model and the SST ?-? model were used to validate with the experiment. The validation results showed that SST ?-? model gave a good agreement with the experiment for velocity near the wall and Nusselt number through the chamber circumferential. The numerical results showed that heat transfer enhances in swirl chamber with increasing Reynolds numbers. The authors interpreted an increasing of heat transfer coefficient due to development in the thermal boundary layer and vortices interaction and increases this effect with increasing Reynolds numbers and in addition to increase the advection and the flow became more turbulent, more distortion and diffusion [2]. Also at increasing Reynolds numbers, a large pressure drop and large circumferential velocity generated [2]. Another study to decrease the pressure drop in swirling chamber was performed experimentally and analytically [3]. In this study two outlets were used instead of single outlet. The pressure drop decreased for case of two outlets because of decreasing the vortex strength. At increasing Reynolds numbers, the circumferential velocity and the pressure drop increased. The effect of five inlet jets with one outlet swirling chamber on the Nusslet number and pressure drop was performed [4]. The results showed that the Nusslet number and the pressure drop through the chamber for single inlet jet were higher than the case of five jets in case of fixed mass flow rate. Swirling action effect on turbulence intensity was investigated for single inlet and exit [5-6]. The results showed that the turbulence increases with swirling motion at inlet and decay along the chamber with decreasing the swirl intensity. The effect of changing the exit orifice on swirling motion was studied [7-9]. This study used three different exit geometry; large orifice, small orifice and eccentric small orifice. The results showed that different helical flow structures generated near the wall and around the centerline. Also the swirling number didn’t change significantly with these geometries and with increasing Reynolds numbers. Different swirl directions and number of film cooling holes effects on adiabatic film cooling effectiveness were investigated [10-11]. The results showed that the film cooling effectiveness can be increased or can be decreased depending on these conditions. Comparison study between impingement cooling and swirl cooling over Re of 7500 to 12500 was investigated [12]. They concluded that the swirl cooling and impingement cooling matched at high mass flow rate moreover the heat transfer distribution in the swirl cooling is more uniform in the axial direction. Another study investigated the augmentation of heat transfer by swirl cooling techniques in slot shaped channel with aspect ratio of 3:1 and jets issuing from side walls [13-15]. They used different configurations to enhance the swirl flow in the channel. The effect of flow redirection on the heat transfer by using three different outlet geometries; straight, tangential, 180Â ° bend outlets was investigated [16]. The results showed that the heat transfer was higher by four times compared to an axial flow, but without significant changes in heat transfer for three swirl cases. The double swirl chambers with single and multiple inlet jets and with different swirl directions are another method for augmentation the heat transfer [17-19]. By using a proper swirl direction, vortex strength increased leading to increase the heat transfer coefficient. Four turbulence models of standard k, Realizable k, standard k and SST k were used to validate the experimental data of averaged Nusslet number [19]. The validation results showed that SST k model was good agreement with the experiment. How to cite Electronic Cooling, Papers

Friday, December 6, 2019

Taxation Law of Australia

Question: Discuss about the Taxation Law of Australia. Answer: Introduction Taxation law is the very source of income of a government to enhance the assets through imposing duties and tariffs upon the civilians. The rules of taxation law are designed based on the valuation of property, cash transactions between the shareholders, grating right of licenses and formidable duty charges on imported goods, the government imposes the taxation law upon the society to build a contributing spectrum of economy that is utilized in the advancement of public services. The Australian government has the authority to enforce the civilians to pay the taxes in return of the provided services by the government to share the total costing of administration and public services. The taxation system in Australia is more like reorganization and repositioning of economic assets with individual guidelines by local, state and federal governments. Australian federal government collects excise tax, income tax and property tax from the civilians through the offices of taxation. The burden of taxation in Australia is relatively lower than other countries with developed economy with a fixed rate of 25.6% of the GDP of the country. In this assignment, the provided scenarios will be evaluated through the context of the taxation law of Australia to figure out impact and role of taxation laws in the cases of Juliette and George (Barry, 2007). Issues- The ultimate issue in this question is about the Australian citizenship of Juliette that has a great role to play in the determination of her tax returns. Due to unorganised stay of Juliette in Australia, there are concerns about her ideal citizenship that is important in Australian taxation law. It is important to figure out the amount of tax returns of a financial year. In order to figure out the estimated tax returns of Juliette, her residential durations and evidences can be evaluated. This will help in revealing the total amount of tax return based on the property statement and income certificate of Juliette in Australia for both the income year of 2014-15 and 2015-16. This scenario of Juliette needs brief analysis to unravel the issue of this case of the relevance of Juliette as an Australian resident in the purpose of income tax and property tax (Braithwaite, 2003). Fact Juliette came to Australia with a contract with a United States based private theatre management company for a period of 15th March 2015 to 15th March 2017. Juliette got a payment of AUD$70000 on the first day of contract whereas the rest AUD$70000 will be deposited in the account of Swiss bank in every six month until the completion of contract period. Juliette arrives at Sydney on 1st February 2015 and commences a bus trip around the country that accidentally interrupts, as she needs to return of England to aid her ill mother on 28th February in the year 2015. She returns to Australia on 1st May of 2015 and hires a flat with some purchased furniture. Later in August, she buys a house as a preparation for marriage with Romeo that will going to be help on 1st September 2015. On 15th October, she returns to her mother after getting the news of severe illness of her mother who is on the verge of demise and needs 24-hour assistance. Juliette eventually stays at England in order to honou r the very wishes of the dying mother. In this timespan in England, Juliette eventually gets the AUD$70000 in every six months according to the contract with the theatre management company as she continues to provide instruction for the shows through the transmission of dance notes with the help of Romeo. After the demise of Juliettes mother, she returns to Sydney on the 15th of April in the year 2016 and involves in her work again. This scenario implies that Juliette has a fluctuating stay in Australia as sometimes she stays for only 1 month in the first phase and the later phase account almost six months that creates a serious complexity to determine her legal citizenship of Australia. In the income year of 2014-15, she spent only eighty-nine days in the Australia and on the other hand, she spent one hundred and eighty two days in the income year of 2015-16. This will define the clauses and laws for non-residential Australian in order to determine the amount of tax return in one i ncome year. Law Application 2014-15 income years: According to Parsons (2011), Income Tax Assessments 1997 states that any resident of Australia with an annual income between AUD$37001to AUD$80000 is obliged to pay the fixed rate of tax return in provided time for avoiding the chances of penalty and punishment. This suggests that Juliette needs to pay an amount of approximately AUD$6800 in both the financial years with an adjustable effective tax rate of 19.7%. According to Devos (2012), the Income Tax Act 1902 of the federal government of Australia provides systematic guidelines for the Australian citizens and non-residential Australians in order to procure different rules for tax return. Juliette can be an Australian citizen through an application that will be verified with the provided guidelines of schedule (4) of Australian Citizenship Act 1972 (Eccleston Smith, 2015). According to the guidelines of FIRB (The Foreign Investment Review Board), Juliette only needs to pay taxes based on her incomes in Australia as she is a non-re sident. The Foreign Acquisition and Takeover Act 1975 reveal the requirement for Juliette to pay the property tax for her flat in Sydney. 2015-16 income years As opined by James Wallschutzky (2007). The Foreign ownership legislation of the federal structured government of Australia provides systematic power to FIRB for determining the added tax against the valuation of the property that was bought by Juliette in the 2014-15 income years. According to Cassidy Sykes (2007), FIRB will evaluate the current valuation of the house and will suggest recommendations to the taxation department of the government to formulate a specific rate of tax. According to the opinion of Kenny (2005), there's been a radical change in the taxable Australian property rules in the year 2012 for the foreign residents with taxable income source from Australian soil. In this regard, Parsons (2011) has opined that the CGT (Capital Gains Tax) will be applicable for Juliette in her tax return of 2015-16. On the other hand, the tax return of the income year of 2014-15 will not be applicable for Juliette. Because she stayed in Australia for only eighty nine days that is below the criteria for a non-resident to pay tax based on the income (McLaren, 2014). In this context, the federal guidelines of Australian governments for citizenship for the purpose of income tax return can be vehement to analyze the situation of Juliette. This will be helpful in order to get a subsequent solution about the amount she has to pay for each of these two income year. Thus, Juliette can be considered as a resident of Australia in the 2015-16 income years in the aspect of tax return as she had spent one hundred and eighty two days in the country. Under the Income Tax Act of 1902, she needs to pay taxes as she had spent more than six months in Australia. Whereas, in 2014-15 income year, Juliette cannot be termed as a resident as she does not needed to pay taxes on her earnings for this year as much as a person with complete citizenship of Australia. The test of residency of Juliette can be defined with the domicile test of residency that requires a permanent address of a home to stay in Australia. In 2014-15 income years, Juliette did not have any permanent residence in Australia and the 180 days residency test cannot be applied to Juliette as she had stayed for only eighty-nine days in Australia. On the other hand, both these residency tests can prove that Juliette is a resident of Australia according to the legislations. In 1st September of 2015, Juliette bought a house that can pass through Domicile test as a permanent residence. Juliette can pass the 180 days test of residency for this income year and this will be the basic aspects of the Taxation House of Australia. It will calculate the exact amount of tax return for Juliette for both these income years. Features Amounts Replacement of damaged fibro roof with colour band AUD$15000 General maintenance and repairs AUD$6000 New fittings and new furniture AUD$1200 Paint of the fencings and wooden pockets AUD$2500 Repair of broken door in front side AUD$1000 Total expenditure AUD$25700 Total Earnings through house renting AUD$13900 (annual figure) Commission of real estate agent AUD$695(annual figure) Additional Buying (Stove, hot water service, furniture and carpets) AUD$447.24 Net profit AUD$13305 Table 1: Taxable Income Statement of the Property of George (Created by Author) This yearly income statement of George through renting property shows that he is liable to pay income tax as per the guidelines of The Income Tax Act 1902 of the Australian federal government (Tran-Nam, 2004). This annual statement shows that George needs to pay the taxes based on the specific earning group formulated by the Taxation House of Australia. He needs to pay a minimum amount of AUD$1.547 and 9c for the each one dollar over the primary margin of taxation rate. However, the House Renting Property Act 1998 suggests that few expenditures like general maintenance and repairs are deductible in tax return (Smailes McDermott, 2013). George needs to pay an amount of based on the taxable income of a financial year. However, the exclusions will be deducted from this amount as per the schedule (7) of Renting Property Taxable Return Act 1963 of Australia. The AUD$6000 of general maintenance and repair will be deducted from the amount of to formulate the exact amount that needs to be p aid by George as income tax from renting property (Schenk et al. 2015). Issue In this very scenario, the primary issue of this question is to identify every component of income from rental property statement in order to articulate the taxation rate for George according to the guidelines of The Taxation House of Australia. The issue is related with the identification of the inclusions and exclusions of the different components in the rental account of property statement of George. This needs clear and vivid explanation of the components of property statement from renting income that can play pivotal part to determine the exact amount of taxation rate to be paid by George (Woellner, 2011). Fact The components of the rental property statement include the renovation and additional charges that are considered by the Taxation House of Australia to formulate a specific amount of tax return through evaluating the property statement components through legal perspectives. George became the owner of this property after the death of his relative from Sydney and later on he appointed Christopher Stake as the property manager of the Sydney House. In the December of 2015, George used some capital to repair the house by replacing the roof for making it more stubborn with general maintenance services. He also bought some new furniture for the house and painted the fences in the front of the house by focusing specially on the wooden pickets. He also spent some money to fix the frontal door of the house that was once damaged by notorious vandals. George had cunningly used the prime cost method for procuring depreciation in the total value of his rental property in order to reduce the tax re turn as much as possible (Saad, 2014). The life cycle and costs of the assets are effective to devalue the rental property as the stove, hot water service, furniture and fittings and carpets are cost effective for their very durability. George earns AUD$13, 900 in a year as the rental income from the property of Sydney House. The real estate agent takes five percent commission from George based on the total income from rental property in a year. This scenario implies the urge of a property income statement that will reveal the total amount of taxable return for George by evaluating the inclusion and exclusions in the property statement. The property income statement thus plays a pivotal role in determining the exact amount of tax return for George by considering the depreciating assets of George (Xynas, 2011). Law Application According to Richardson et al. (2014), The Australian Capital Territory Book suggests that a owner of a property can take systematic initiatives to procure the aspect of depreciation through the renovation and changes in property statement. The renovation for gaining profit by giving away the Sydney House in rent comes under the jurisdiction and criteria of Revenue Generation amendment Bill 2010 of New South Wales province. According to the statement of Richardson Lanis (2007), the Land and Property Information Act 1994 (LPI) considers the very activities by the owner of properties to use it as a source of income for imposing income tax and capital gains tax (CGI) based on the income statement of the property. The Australian Banknotes Tax Act 1910 is a vintage legislation that can be vehement in this scenario to reduce the taxation rate for George. According to the opinion of James Wallschutzky (2007); the Tax Administration Act of 1996 of Australian federal government is eventuall y relevant for the property renting income statement for evaluating the tax returns. This act implies that George can manipulate the total tax return amount by prolific use of legal terms and conditions. According to Freedman (2004), the use of prime cost can be more than helpful in Australia to reduce the property valuation in terms of tax returns. The Taxation House of Australia suggests that some prolific features in repairing and building property are accounted in the Land and Property Information Act 1994 and the expenditures of these features are generally deducted from the total amount of tax return. The static use of assets to depreciate the value of property is a legal aspect under the guidelines of taxation law of Australia (Eccleston, R., Smith, 2015). The inclusions and exclusions of the viable components of the rental property statement are evaluated in order to get a serene concept about the impact of these components on manipulating the taxation rate. George has used the techniques of prime cost to formulate an effective decline in the valuation of the property and this depreciation will reduce the taxation rate in compliance with the income statement for rental property. Conclusion The critical evaluation of the two provided scenarios in this assignment through the terms and conditions of taxation law of Australia generates sustainable ability to identify the clauses of taxation rates from different perspectives. The reliance of income tax on the aspect of resident is detailed in this assignment through analysing the guidelines of Australian Tax Administration Act and the Taxation House of the federal government of Australia. On the other hand, the rental property tax of Australia is a substantial division of income taxes that considers numerous clauses provided by the Land and Property Information Act 1994 to formulate the taxation amount. The aspects of depreciation in asset value and utilizing the legal clauses to get deduction in total taxation amount are a prolific method that is both legal and cost effective for the citizens of Australia. Reference List Barry, R. (Ed.). (2007). The law handbook: your practical guide to the law in New South Wales. NSW: Redfern Legal Centre. Braithwaite, J. (2003). Making tax law more certain: A theory. Australian Business Law Review, 31(2), 72-80. Cassidy, J., Sykes, A. (2007). 'Isn't Sport Taxing?'The Taxation of Sports Professionals Post-Agassi. Revenue Law Journal, 17(1), 1. Devos, K. (2012). The impact of tax professionals upon the compliance behaviour of Australian individual taxpayers. Revenue Law Journal, 22(1), 31. Eccleston, R., Smith, H. (2015). Fixing Funding in the Australian Federation: Issues and Options for State Tax Reform. Australian Journal of Public Administration, 74(4), 435-447. Freedman, J., (2004). Aligning Taxable Profits and Accounting Profits: Accounting standards, legislators and judges. eJournal of Tax Research, 2(1), 71-99. James, S., Wallschutzky, I. (2007). Tax law improvement in Australia and the UK: the need for a strategy for simplification. Fiscal Studies, 18(4), 445-460. Kenny, P. L. (2005). Australia's capital gains tax discount: more certain, equitable and durable?. Journal of Australasian Tax Teachers Association. 45(3), 253-263. McLaren, J. (2014). Uniform Land Tax in Australia: What Is the Potential for This to Be a Reality Post the Henry Tax Review, A. Austl. Tax F., 29, 43. Parsons, R. W. (2011). Income taxation in Australia: principles of income, deductibility and tax accounting. Sydney: Law Book Company. Richardson, G., Lanis, R. (2007). Determinants of the variability in corporate effective tax rates and tax reform: Evidence from Australia. Journal of Accounting and Public Policy, 26(6), 689-704. Richardson, G., Taylor, G., Wright, C. (2014). Corporate Profiling of Tax-Malfeasance: A Theoretical and Empirical. eJournal of Tax Research, 2(1), 359-382. Saad, N. (2014). Tax knowledge, tax complexity and tax compliance: Taxpayers view. Procedia-Social and Behavioral Sciences, 109, 1069-1075. Schenk, A., Thuronyi, V., Cui, W. (2015). Value Added Tax. London: Cambridge University Press. Smailes, A., McDermott, P. M. (2013). The uniformity of taxation penalties in Australia. A Smailes, P McDermott,'The Uniformity of Taxation Penalties in Australia'(2013), 39, 213-245. Tran-Nam, B. (2004). Assessing the tax simplification impact of tax reform: Research methodology and empirical evidence from Australia. In Proceedings. Annual Conference on Taxation and Minutes of the Annual Meeting of the National Tax Association. Vol. 97, pp. 376-382. Woellner, R., Barkoczy, S., Murphy, S., Evans, C., Pinto, D. (2011). Australian Taxation Law Select: legislation and commentary. Melbourne: CCH Australia. Xynas, L. (2011). Tax Planning, Avoidance and Evasion in Australia 1970-2010: The Regulatory Responses and Taxpayer Compliance. Revenue Law Journal, 20(1), 2.