Remote area tax concessions and payments

Submissions

View submissions and brief comments

Submissions and brief comments received for Remote Area Tax Concessions and Payments.

* Submissions marked with an asterisk have omitted 'In confidence' content - part or all of the submission is not online.

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Submissions received before the release of the draft report are listed here.
No.	Name	Pages	Received
1	Alexander Fullarton (PDF - 126.0 KB)	3	06/02/2019
	Attachment (Article): Are You Still Here, Mr Haase: A Study of Australia's Tax Rebates for Residents in Isolated Areas (PDF - 1.1 MB)	40	06/02/2019
2	Rory Mcleod (PDF - 61.9 KB)	1	13/02/2019
	Rory Mcleod (Word - 12.6 KB)
3	Simon Kerr (PDF - 8.6 KB)	1	20/02/2019
4	Robert Douglas (PDF - 88.8 KB)	2	08/03/2019
5	Gail Lane (PDF - 45.5 KB)	1	22/03/2019
	Gail Lane (Word - 12.2 KB)
6	Keith Thompson (PDF - 118.0 KB)	4	28/03/2019
	Keith Thompson (Word - 18.0 KB)
7	Saskia Gerhardy (PDF - 8.0 KB)	1	01/04/2019
	Saskia Gerhardy (Word - 492.5 KB)
8	Paquita Boston (PDF - 45.3 KB)	1	10/04/2019
	Paquita Boston (Word - 13.0 KB)
9	Lisa Thompson (PDF - 276.1 KB)	26	28/03/2019
	Lisa Thompson (Word - 180.7 KB)
10	Malcolm Ainsworth (PDF - 8.4 KB)	1	11/04/2019
	Malcolm Ainsworth (Word - 12.9 KB)
11	Hits Radio (PDF - 58.6 KB)	1	12/04/2019
12	Julie Fullarton (PDF - 416.9 KB)	2	12/04/2019
13	Mareeba Shire Council (PDF - 1.3 MB)	2	11/04/2019
14	John McLaren (PDF - 12.3 KB)	1	15/04/2019
	John McLaren (Word - 13.1 KB)
	Attachment: The Economic Devlopment of Northern Australia: A critical review of the taxation benefits and incentives both past and present and potential taxation options for the future (PDF - 265.5 KB)	22	15/04/2019
15	People and Culture Office (PDF - 24.1 KB)	2	16/04/2019
16	Michelle Landry (PDF - 334.5 KB)	2	18/04/2019
17	Katherine Trigg (PDF - 16.8 KB)	1	19/04/2019
	Katherine Trigg (Word - 14.1 KB)
18	Hamilton Island Enterprises (PDF - 233.8 KB) * in confidence content omitted; # offline attachments	6	23/04/2019
19	Carnarvon Tackle and Marine (PDF - 199.4 KB)	1	25/04/2019
20	Carpentaria Shire Council (PDF - 498.6 KB)	2	29/04/2019
21	King Island Chamber of Commerce (PDF - 93.4 KB)	1	26/03/2019
	King Island Chamber of Commerce (Word - 126.5 KB)
22	Burketown Caravan Park (PDF - 56.0 KB)	1	29/04/2019
	Burketown Caravan Park (Word - 218.5 KB)
23	Louise Campbell (PDF - 78.2 KB)	2	29/04/2019
	Louise Campbell (Word - 15.0 KB)
24	Tasmanian Government (PDF - 1.3 MB)	3	29/04/2019
25	James Potter (PDF - 70.7 KB)	2	26/04/2019
	James Potter (Word - 19.6 KB)
26	Shire of Carnarvon (PDF - 115.3 KB)	1	26/04/2019
	Attachment: Letter of support for Dr Fullarton taxation reform proposal (PDF - 68.0 KB)	1	26/04/2019
27	Murweh Shire Council (PDF - 218.7 KB)	2	29/04/2019
28	Balonne Shire Council (PDF - 282.4 KB)	2
29	Livingstone Shire Council (PDF - 678.9 KB)	3	29/04/2019
30	Galvins Plumbing Supplies (PDF - 332.0 KB)	1	28/04/2019
	Galvins Plumbing Supplies (Word - 295.2 KB)
31	Queensland Resources Council (QRC) (PDF - 61.7 KB)	1	29/04/2019
32	Allan Rintoul (PDF - 77.9 KB)	2	29/04/2019
	Allan Rintoul (Word - 14.7 KB)
33	North West Queensland Regional Organisation of Councils (NWQROC) (PDF - 412.9 KB)	7	30/04/2019
34	Burnie Chamber of Commerce and Industry (PDF - 115.5 KB)	2	29/04/2019
	Burnie Chamber of Commerce and Industry (Word - 44.0 KB)
35	Central Land Council (CLC) (PDF - 599.7 KB)	8	29/04/2019
	Central Land Council (CLC) (Word - 682.5 KB)
36	Whitsunday Regional Council (PDF - 457.1 KB)	2	29/04/2019
37	Townsville Chamber of Commerce (PDF - 177.6 KB)	2	29/04/2019
38	Shire of Coolgardie (PDF - 924.3 KB)	4	29/04/2019
39	Cheryl Portch (PDF - 80.9 KB)	2	29/04/2019
	Cheryl Portch (Word - 13.9 KB)
	Attachment: Screenshot of Regional Express (Rex) online booking options (PDF - 188.3 KB)	1	29/04/2019
	Attachment: Screenshot of Regional Express (Rex) online booking options (Word - 240.7 KB)
40	Regional Development Australia (RDA) Goldfields Esperance (PDF - 1007.1 KB)	5	29/04/2019
41	Goldfields Voluntary Regional Organisation of Councils (GVROC) (PDF - 1.5 MB)	4	29/04/2019
42	Burke Shire Council (PDF - 466.6 KB)	4	29/04/2019
	Burke Shire Council (Word - 291.9 KB)
43	Regional Chambers of Commerce and Industry of WA (RCCIWA) (PDF - 236.5 KB)	3	29/04/2019
	Regional Chambers of Commerce and Industry of WA (RCCIWA) (Word - 640.5 KB)
44	Department of Home Affairs * in confidence content omitted	-	-
45	Cloncurry Shire Council (PDF - 1.4 MB)	1	23/04/2019
46	Agribusiness Australia (PDF - 241.8 KB)	8	24/04/2019
	Agribusiness Australia (Word - 88.2 KB)
47	Capricorn Enterprise (PDF - 178.3 KB)	2	29/04/2019
48	John Juniper (PDF - 113.4 KB)	1	29/04/2019
	John Juniper (Word - 15.8 KB)
49	Shannon Moren (PDF - 54.8 KB)	2	29/04/2019
	Shannon Moren (Word - 13.9 KB)
50	Tonya Murray (PDF - 109.0 KB)	2	29/04/2019
	Tonya Murray (Word - 17.2 KB)
51	Madison Marshall (PDF - 160.4 KB)	2	29/04/2019
	Madison Marshall (Word - 17.3 KB)
52	City of Kalgoorlie-Boulder (PDF - 1.1 MB)	38	29/04/2019
53	Chris Fyson (PDF - 89.4 KB)	2	29/04/2019
54	National Automotive Leasing and Salary Packaging Association (NALSPA) (PDF - 379.6 KB)	16	29/04/2019
55	PwC (PDF - 113.1 KB)	12	29/04/2019
56	Victoria McGrane (PDF - 76.1 KB)	1	29/04/2019
	Victoria McGrane (Word - 12.4 KB)
57	Rockhampton Regional Council (PDF - 688.6 KB)	10	29/04/2019
58	Kalgoorlie Boulder Chamber of Commerce and Industry (KBCCI) (PDF - 238.4 KB)	5	26/04/2019
59	Peel Valentine Whitehead (PVW) Partners (PDF - 276.9 KB)	5	01/05/2019
60	Northern Territory Government (PDF - 1.0 MB)	26	01/05/2019
61	AJ & PA McBride Ltd (PDF - 887.6 KB)	7	02/05/2019
62	Bundaberg Regional Council (PDF - 133.0 KB)	2	02/05/2019
63	Isaac Regional Council (PDF - 280.8 KB)	2	03/05/2019
64	Ernie and Kylie Camp (PDF - 94.3 KB)	6	30/04/2019
	Ernie and Kylie Camp (Word - 25.6 KB)
65	Redland City Council (PDF - 136.8 KB)	2	01/05/2019
66	Local Government Association of the Northern Territory (LGANT) (PDF - 172.3 KB)	8	01/05/2019
67	Mount Isa to Townsville Economic Development Zone (MITEZ) (PDF - 127.9 KB)	2	01/05/2019
	Mount Isa to Townsville Economic Development Zone (MITEZ) (Word - 229.5 KB)
68	Townsville City Council (PDF - 1.8 MB)	10	02/05/2019
69	Regional Development Australia (RDA) Tasmania (PDF - 1.3 MB)	15	03/05/2019
70	KPMG (PDF - 59.6 KB)	5	03/05/2019
71	Tony Dreise (PDF - 50.9 KB)	3	15/04/2019
72	CPA Australia (PDF - 171.9 KB)	15	06/05/2019
73	Chartered Accountants Australia and New Zealand (PDF - 342.4 KB)	6	03/05/2019
74	Isolated Children’s Parents’ Association of Australia (PDF - 650.0 KB)	6	07/05/2019
75	King Island Council (PDF - 1.8 MB)	20	07/05/2019
76	Minerals Council of Australia (MCA) (PDF - 684.3 KB)	19	07/05/2019
77	Optitax (PDF - 625.5 KB)	3	07/05/2019
78	Newmont Goldcorp Australia (PDF - 3.1 MB)	4	06/05/2019
79	Western Australian Local Government Association (WALGA) (PDF - 728.4 KB)	21	29/04/2019
80	Burketown Convenience Store (PDF - 120.2 KB)	1	29/04/2019
	Burketown Convenience Store (Word - 69.4 KB)
81	City of Albany (PDF - 1.3 MB)	2	08/05/2019
82	Department of Primary Industries and Regional Development (WA) (PDF - 1.8 MB)	21	10/05/2019
83	Association of Mining and Exploration Companies (AMEC) (PDF - 131.1 KB)	2	29/04/2019
84	Western Australia Party (PDF - 19.2 KB)	2	29/04/2019
85	National Farmers' Federation (NFF) (PDF - 519.1 KB)	8	10/05/2019
86	South West Regional Economic Development (SWRED) (PDF - 323.0 KB)	3	13/05/2019
	Attachment 1: Supporting submission by Paroo Shire Council (PDF - 1.5 MB)	2	13/05/2019
	Attachment 2: The Case for Reviewing Income Tax Zone Rebates (PDF - 335.5 KB)	31	13/05/2019
87	Indigenous Reference Group to the Ministerial Forum on Northern Development (PDF - 1.2 MB)	30	13/05/2019
88	City of Busselton (PDF - 469.7 KB)	2	16/05/2019
89	Fiona Haslam-McKenzie (PDF - 131.3 KB)	3	17/05/2019
	Fiona Haslam-McKenzie (Word - 18.8 KB)
90	Local Government Association of Queensland (LGAQ) (PDF - 1.4 MB)	26	17/05/2019
91	Shire of Flinders (PDF - 114.6 KB)	1	17/05/2019
92	Nick Pastalatzis (PDF - 502.4 KB)	4	07/06/2019
93	Queensland Education Department * in confidence content omitted	-	-
94	AgForce Queensland (PDF - 1.6 MB)	6	13/06/2019
95	Chamber of Minerals and Energy of Western Australia (CME) (PDF - 169.1 KB)	16	11/07/2019
96	Luke Gosling MP, Federal Member for Solomon (PDF - 3.0 MB)	2	12/07/2019
97	Nicholas Fardell (PDF - 121.5 KB)	3	17/07/2019
98	Lynette Ziegler (PDF - 46.1 KB)	1	23/07/2019
	Lynette Ziegler (Word - 12.3 KB)

Submissions received after the release of the draft report are listed here.
No.	Name	Pages	Received
DR99	KM Lavery (PDF - 81.2 KB)	2	05/09/2019
	KM Lavery (Word - 14.0 KB)
DR100	Antony Holden (PDF - 65.5 KB)	3	04/09/2019
	Antony Holden (Word - 17.5 KB)
DR101	Adam Woodhouse (PDF - 17.8 KB)	2	18/02/2019
	Adam Woodhouse (Word - 17.7 KB)
DR102	Alexander Fullarton (PDF - 318.9 KB)	12	24/09/2019
DR103	Janice Baird (PDF - 48.6 KB)	1	24/09/2019
	Janice Baird (Word - 13.0 KB)
DR104	Anna McLoughlin (PDF - 195.0 KB)	3	25/09/2019
	Anna McLoughlin (Word - 16.0 KB)
DR105	Page Research Centre (PDF - 162.9 KB)	5	08/10/2019
	Page Research Centre (Word - 109.2 KB)
DR106	Mia Davies (PDF - 382.1 KB)	4	09/10/2019
DR107	Stephen O’Flynn - Shine Wing Australia (PDF - 264.4 KB)	5	10/10/2019
DR108	Daren Yeoh - Shine Wing Australia (PDF - 218.8 KB)	5	10/10/2019
DR109	CQUniversity Australia (PDF - 244.0 KB)	9	10/10/2019
DR110	Carrissa Ives (PDF - 53.2 KB)	2	11/10/2019
	Carrissa Ives (Word - 14.6 KB)
DR111	John McClement (PDF - 73.9 KB)	2	10/10/2019
	John McClement (Word - 17.3 KB)
DR112	Ernst and Young (PDF - 106.3 KB)	9	10/10/2019
DR113	Goldfields Voluntary Organisation of Councils (GVROC) - relates to submission 41 (PDF - 154.4 KB)	8	10/10/2019
DR114	Mark Spencer (PDF - 39.7 KB)	1	10/10/2019
	Mark Spencer (Word - 11.8 KB)
DR115	City of Kalgoorlie-Boulder (PDF - 3.2 MB)	4	10/10/2019
DR116	Fraser Island Retreat Pty Ltd (PDF - 62.7 KB)	5	10/10/2019
DR117	Queensland Catholic Education Commission (QCEC) (PDF - 284.5 KB)	3	10/10/2019
DR118	Jan Howard (PDF - 75.8 KB)	1	10/10/2019
	Jan Howard (Word - 13.2 KB)
DR119	Northern Territory Government (PDF - 96.9 KB)	8	10/10/2019
	Cover letter (PDF - 2.2 MB)	1	10/10/2019
DR120	Northern Star Resources Limited (PDF - 5.1 MB)	4	11/10/2019
DR121	Weipa Town Authority (WTA) (PDF - 1.7 MB)	2	11/10/2019
DR122	Graham Green (PDF - 48.7 KB)	1	11/10/2019
	Graham Green (Word - 23.2 KB)
DR123	Broome International Airport (BIA) (PDF - 82.2 KB)	2	11/10/2019
DR124	Western Australian Local Government Association (WALGA) (PDF - 799.9 KB)	9	11/10/2019
DR125	Royal Flying Doctor Service (Queensland Section) (PDF - 2.2 MB) * in confidence content omitted	5	11/10/2019
DR126	Tim Mander (PDF - 61.7 KB)	1	11/10/2019
DR127	Australian Salary Packaging Industry Association (ASPIA) (PDF - 141.9 KB)	4	11/10/2019
	Australian Salary Packaging Industry Association (ASPIA) (Word - 81.0 KB)
DR128	James Wilton (PDF - 39.9 KB)	1	11/10/2019
	James Wilton (Word - 12.4 KB)
DR129	Northern Territory Police Association (NTPA) (PDF - 212.6 KB)	7	11/10/2019
DR130	Paul Traeger (PDF - 83.9 KB)	1	11/10/2019
	Paul Traeger (Word - 26.5 KB)
DR131	Regional Development Australia (RDA) Pilbara (PDF - 379.3 KB)	7	11/10/2019
DR132	Trevor Taylor (PDF - 39.0 KB)	1	11/10/2019
	Trevor Taylor (Word - 11.5 KB)
DR133	KPMG (PDF - 57.8 KB)	5	11/10/2019
DR134	Isolated Children’s Parents’ Association of Australia (ICPA) (PDF - 713.6 KB)	3	11/10/2019
DR135	Aged Care Workforce Remote Accord (PDF - 210.8 KB)	3	11/10/2019
	Aged Care Workforce Remote Accord (Word - 20.2 KB)
DR136	Chamber of Commerce Northern Territory (PDF - 344.1 KB)	2	11/10/2019
DR137	National Aboriginal and Torres Strait Islander Housing Authority (NATSIHA) (PDF - 105.1 KB)	4	11/10/2019
	National Aboriginal and Torres Strait Islander Housing Authority (NATSIHA) (Word - 27.4 KB)
DR138	PricewaterhouseCoopers (PwC) (PDF - 509.8 KB)	13	11/10/2019
DR139	Joanne Cork (PDF - 78.8 KB)	1	11/10/2019
	Joanne Cork (Word - 23.9 KB)
DR140	Andrew Mackay (PDF - 67.6 KB)	2	11/10/2019
DR141	BDO (PDF - 137.5 KB)	5	11/10/2019
	BDO (Word - 67.2 KB)
DR142	D Squid (PDF - 14.4 KB)	1	11/10/2019
DR143	Rick Wilson (PDF - 1.6 MB)	2	11/10/2019
DR144	Kyran O’Donnell (PDF - 1.3 MB)	2	11/10/2019
DR145	Government of Western Australia (PDF - 401.6 KB)	16	11/10/2019
	Cover letter: Hon Alannah MacTiernan MLC (PDF - 1.6 MB)	2	11/10/2019
DR146	Faith Morris (PDF - 410.5 KB)	1	11/10/2019
DR147	North West Queensland Regional Organisation of Councils (NWQROC) (PDF - 330.9 KB)	3	11/10/2019
DR148	Leader of the Opposition Northern Territory (PDF - 263.3 KB)	1	11/10/2019
	Attachment: Northern Territory Opposition position (PDF - 368.2 KB)	5	11/10/2019
DR149	Livestock SA (PDF - 585.6 KB)	2	11/10/2019
DR150	Peter Fichat (PDF - 150.5 KB)	3	11/10/2019
	Attachment: Shire of Dundas submission (PDF - 141.6 KB)	5	11/10/2019
DR151	Australian Petroleum Production and Exploration Association (APPEA) (PDF - 599.7 KB)	2	11/10/2019
DR152	Central Australian Aboriginal Congress Aboriginal Corporation (PDF - 420.1 KB)	3	11/10/2019
DR153	Corporate Tax Association (CTA) (PDF - 784.2 KB)	4	11/10/2019
DR154	AgForce Queensland Farmers (PDF - 462.1 KB)	2	11/10/2019
DR155	Shire of East Pilbara (PDF - 959.9 KB)	9	11/10/2019
DR156	Andrew Mackay (PDF - 53.7 KB)	1	11/10/2019
DR157	Department of Education NSW * in confidence content omitted	-	-
DR158	Kimberley Regional Group (KRG) (PDF - 580.6 KB)	27	11/10/2019
	Kimberley Regional Group (KRG) (Word - 1.4 MB)
DR159	Association of Mining and Mineral Exploration Companies (AMEC) (PDF - 262.2 KB)	4	11/10/2019
DR160	Jak Thorpe (PDF - 194.3 KB)	1	11/10/2019
DR161	Tricia Hebbard (PDF - 47.4 KB)	1	11/10/2019
	Tricia Hebbard (Word - 13.0 KB)
DR162	Fortescue Metals Group Ltd (PDF - 650.4 KB)	16	11/10/2019
DR163	Ross Norrie (PDF - 73.3 KB)	1	11/10/2019
	Ross Norrie (Word - 32.9 KB)
DR164	Costantino Di Biase (PDF - 38.2 KB)	1	11/10/2019
	Costantino Di Biase (Word - 11.7 KB)
DR165	Flinders Council (PDF - 149.7 KB)	2	11/10/2019
	Attachment: Study of Economics, Business and Social Structure on Tasmania's Flinders Island (PDF - 1.9 MB)	43	11/10/2019
DR166	City of Karratha (PDF - 906.7 KB)	5	11/10/2019
DR167	Chartered Accountants Australia and New Zealand (CAANZ) (PDF - 467.8 KB)	25	11/10/2019
DR168	Renjith Kollakkombil (PDF - 170.9 KB)	3	11/10/2019
	Renjith Kollakkombil (Word - 17.4 KB)
DR169	Peel Valentine Whitehead (PVW) Partners (PDF - 464.8 KB)	9	11/10/2019
DR170	Town of Port Hedland - Shire of East Pilbara - Shire of Ashburton (PDF - 650.6 KB)	2	11/10/2019
	Attachment: Submission - Town of Port Hedland - Shire of East Pilbara - Shire of Ashburton (PDF - 507.4 KB)	30	17/10/2019
DR171	National Automotive Leasing and Salary Packaging Association (NALSPA) (PDF - 312.7 KB)	16	11/10/2019
	National Automotive Leasing and Salary Packaging Association (NALSPA) (Word - 73.0 KB)
DR172	Queensland Police Union (QPU) (PDF - 1.3 MB)	35	14/10/2019
DR173	Minerals Council of Australia (MCA) (PDF - 81.2 KB)	6	15/10/2019
DR174	Western Australian Police Union (WAPU) (PDF - 54.4 KB)	3	11/10/2019
DR175	Police Federation of Australia (PFA) (PDF - 200.5 KB)	5	16/10/2019
DR176	Shire of Broome (PDF - 1.3 MB)	33	17/10/2019
DR177	Snowy Hydro Limited (PDF - 268.5 KB)	7	18/10/2019
DR178	Regional Development Australia (RDA) Tasmania (PDF - 526.0 KB)	4	18/10/2019
DR179	NSW Ministry of Health * in confidence content omitted	-	-
DR180	UnitingCare Queensland (PDF - 358.8 KB)	7	18/10/2019
DR181	Regional Development Australia (RDA) Orana (PDF - 255.6 KB)	14	18/10/2019
DR182	Local Government Association of Queensland (LGAQ) (PDF - 3.1 MB)	6	21/10/2019
	Attachment: Inquiry into service delivery in remote and discrete Aboriginal and Torres Strait Islander communities submission (PDF - 918.1 KB)	56	21/10/2019
DR183	Pastoralists' Association of West Darling (PAWD) (PDF - 181.6 KB)	2	22/10/2019
	Pastoralists' Association of West Darling (PAWD) (Word - 56.7 KB)
DR184	Isaac Regional Council (PDF - 8.5 MB)	4	18/10/2019
DR185	Townsville City Council (PDF - 1.2 MB)	2	18/10/2019
DR186	Chamber of Minerals and Energy of Western Australia (CME) (PDF - 243.5 KB)	10	17/10/2019
DR187	South West Regional Economic Development (SWRED) (PDF - 158.1 KB)	3	18/10/2019
	South West Regional Economic Development (SWRED) (Word - 133.8 KB)
DR188	Tasmanian Government (PDF - 813.6 KB)	7	22/10/2019
DR189	Torres Shire Council (PDF - 217.1 KB)	11	25/10/2019
	Attachment: Queensland Regional Profiles - Resident profile (PDF - 682.1 KB)	15	25/10/2019
DR190	East Kimberley Chamber of Commerce and Industry (PDF - 220.3 KB)	3	28/10/2019
	East Kimberley Chamber of Commerce and Industry (Word - 71.3 KB)
DR191	National Farmers Federation (PDF - 272.4 KB)	5	28/10/2019
DR192	South Australian Police (SAPOL) (PDF - 297.4 KB)	2	30/10/2019
DR193	King Island Council (PDF - 1.5 MB)	4	29/10/2019
	Attachment: Waverley Station (PDF - 102.4 KB)	3	29/10/2019
DR194	Aurizon (PDF - 792.1 KB) * in confidence content omitted; # offline attachments	4	08/11/2019
DR195	Megan O'Neill (PDF - 73.2 KB)	1	06/11/2019
DR196	Department of Defence (PDF - 4.1 MB) * in confidence content omitted	5	13/11/2019
DR197	Queensland Government (PDF - 315.1 KB)	15	27/11/2019
	Queensland Government (Word - 282.0 KB)
	Cover letter: Jackie Trad MP (PDF - 671.1 KB)	2	27/11/2019
DR198	SA Department of Education (PDF - 2.5 MB)	2	06/12/2019
DR199	Northern Territory Government (PDF - 975.6 KB)	10	06/12/2019
	Cover letter: Nicole Manison - NT Deputy Chief Minister / Treasurer (PDF - 308.1 KB)	1	06/12/2019

C1	Comments made to the Remote Area Tax Concessions and Payments Study (PDF - 143 Kb)	-	05/08/2019
	Comments made to the Remote Area Tax Concessions and Payments Study (Word - 43 Kb)	-	05/08/2019	-

Remote area tax concessions and payments

Submissions

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Remote area tax concessions and payments

Submissions

View submissions and brief comments

Initial submissions (98)

Post-draft submissions (101)

Brief comments (24)

More from this study

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