Which statement is correct? a. The tax legislation implemented in Australia disallows tax exemptions or concessions to ensure an optimally fair tax system. b. Australian tax law has the effect of removing tax minimisation opportunities or more favourable outcomes for wealthy taxpayers. c. The Australian government is particularly concerned in revamping tax legislation to give tax concessions to promote the growth of small business. d. Under the Australian tax system there are different rates of tax applying to persons self-employed, as distinct from those who earn income as an employee