31.   The legislation would eliminate certain advantages of a valuable tax strategy, known as a Morris Trust transaction, which shields certain corporate spinoffs from federal taxes.

32.   There are also generation-skipping rules attached to tax transfers from grandparents to grandchildren to help limit tax avoidance strategies.

33.   Those who join Tax People get a slim booklet and audio tapes that explain complex tax avoidance strategies in very simple language.

34.   Turbo Tax Deluxe also has a planner to help you plot tax strategy for the current year.

35.   But it made no difference to the New Zealanders who resented the Maus tax boycott strategy.

36.   The lower tax strategy will help broaden the tax base by inducing more people to pay taxes, the government believes.