Dr Lex Fullarton is Adjunct Professor at Curtin Law School, Curtin University. He is a solar farmer in Carnarvon, Western Australia and former public practitioner. He has previously published Heat, Dust and Taxes (2015); Watts in the Desert (2016); The Artful Aussie Tax Dodger (2017); and [T]Axing Greenhouse Gases (2019). Prof Dale Pinto is John Curtin Distinguished Professor of Taxation Law, Curtin Law School, Curtin University. He has previously published E-Commerce and Source-Based Income Taxation (2003). He contributed to Australian Taxation Law (2016 2021) and is contributor to the Australian Master Tax Guide 2022 current.