1. The legitimation of corporate tax minimization
2. Australian Government. 2015. “Re:think Tax Discussion Paper: Better Tax System, Better Australia.” Commonwealth of Australia. http://bettertax.gov.au/files/2015/03/TWP_combined-online.pdf.
3. Australian Tax Office. 2019. “Australian Tax Gaps - Overview.” Commonwealth of Australia. Accessed October 30, 2019.
4. Bagshaw, Eryk, and Shane Wright. 2018. “One in Four of Australia’s Largest Companies Paid no Tax Last Year.” The Sydney Morning Herald, December 13, 2018. https://www.smh.com.au/business/the-economy/one-in-four-of-australia-s-largest-companies-paid-no-tax-last-year-20181213-p50m0i.html.
5. Benson, Simon. 2015. “Scott Morrison: New Treasurer’s Tax Agenda will Reward Australians’ Hard Work.” The Daily Telegraph. Accessed November 5, 2019.