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37 Austl. Tax F. [i] (2022)

handle is hein.journals/austraxrum37 and id is 1 raw text is: 








T     The Tax                        Volume no. 37(l) 2022
       Institute





Australian


Tax Forum



Technical and legal aspects of tax debt collection and
cryptocurrencies                                    1
Elizabeth F Morton and Michael F Curran

Identifying tax aggressive behaviour: testing the proxies 27
Richard Krever, Kerrie Sadiq and Bronwyn McCredie

The business tax literacy of Australian small businesses 65
Melissa Belle Isle, Brett Freudenberg and Tapan Sarker

Small business restructure roll-over: in need of its own
restructure?                                      105
Barbara Trad, Brett Freudenberg and John Minas

Compulsory superannuation laws: are forced retirement
savings really for people's own good?             147
Rami Hanegbi