Part B As the accountant of a listed company that has recently acquired a subsidiary, you are tasked with addressing the board at the upcoming meeting regarding corporate tax payments within a group structure. One of the directors references an article titled 'Almost a third of Australia's large companies pay no income tax', published on 03 November 2022 in The Guardian. The article highlights the significance of analysing the entire economic group structure when assessing corporate tax payments, noting that while 32% of individual entities may report no tax payable, this figure reduces to 20% when considering the group as a whole. The director seeks clarification on how a group structure can impact corporate tax payments and requests justifications for your explanation