pension, page-35

That's a very good point, but its one that is not just limited to Australia's tax system.

To be honest, I find the notion that an organisation like Apple would pay a tax rate of 1% is just plain puerile.

I would never set a client up in a tax haven, and most tax lawyers I know are the same. Typically, there is a lot of artificiality involved that I'm just not comfortable with.

I think you will find that over the next ten years, the use of tax havens will decrease significantly.