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36 Austl. Tax F. [i] (2021)

handle is hein.journals/austraxrum36 and id is 1 raw text is: THE TAX INSTITUTE Global tax transparency and developments in the exchange of information standards: a New Zealand perspective Ranjana Gupta 1 Trusts at the intersection of tax and criminal laws: unpaid tax, unexplained wealth orders and the Proceeds of Crime Act 2002 John Glover 33 Deductions for work-related expenses in Australia: an analysis of options for reform John Minas and James P. Minas 53 A comprehensive CGT for New Zealand: political suicide or tax policy saviour? John Minas and Andrew Maples 71 The tax treatment of donor-restricted charitable gifts Natalie Silver 103 0

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