For each of the following, identify whether they are examples of either `tax minimisation', `tax avoidance' or `tax evasion'. Provide a reason for each choice selected. i. Rod Piper used the cash system of accounting and each year he delayed accepting revenue receipts and paid expenses before year end relating to the next accounting period. ii. George Steele was expecting a Government Co-Contribution but when he found out that the way he had presented his tax return meant he wasn't eligible. George decided to reclassify his tax return and sent it in again for amendments. George subsequently received his Government Co-Contribution. iii. Paul Orndorff had what he described as another ``wonderful" idea to match the transfer price of goods to position the associate company in the Cocoa Islands with all the profit and leaving the Australian company with the amount of tax that they could receive back by imputation credits to shareholders resulting in no tax being paid.