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A much anticipated review of the Tax Practitioners Board (TPB) and Tax Agent Services Act 2009 (Cth) was released by the Australian Treasury in October 2019 detailing 28 recommendations with regard to the operation and function of the TPB. The government responded to those recommendations supporting 20 in part, full or principle, while rejecting eight. This study gathers the views and insights of 20 Australian tax practitioners via semi-structured interviews, as to their acceptance or otherwise of the recommendations. Interview data provides evidence surrounding the Code of Professional Conduct, investigations, sanctions and safe harbour recommendations. We find that whilst in many cases practitioners both agreed and disagreed with particular recommendations, preliminary or indicative themes emerged which complicated perceptions and warrant further investigation. These preliminary or indicative themes have the potential to impact perceptions and agreement with the TPB recommendations and raise questions as to whether recommendations will ultimately achieve their objectives. Practically, the findings of this study feed into the tax policy debate, by providing insights and information to the Tax Practitioner Governance and Standards Forum and Professional Standards Council. This study answers a call for further research into tax practitioners' attitudes and behaviour and adds to the limited existing empirical literature in this space. Importantly, the research findings have the capacity to potentially break new ground in determining whether the review's recommendations will achieve their objectives. [ABSTRACT FROM AUTHOR]

• Soil rehabilitation, stumping, adding organic matter significant for soil chemistry. • The soil treatments significantly affected western white pine productivity. • Percent total disease significantly affected western white pine productivity. • Mineral soil chemistry covariates yielded significant effects on survival and growth. • Mineral soil chemistry covariates yielded significant effects on health agents. Soil disturbance amelioration affected tree survival, growth, health, mineral soil chemistry, and their covariation on five Long-Term Soil Productivity (LTSP) sites in southeastern British Columbia. The two most different LTSP treatments (baseline disturbance of no compaction / all organic matter left, versus most severe of heavy compaction / forest floor removed) were compared to five amelioration treatments: rehabilitation of most severe LTSP treatment (soil tillage with or without incorporation of removed forest floor [Rehab + FF]), root disease (Armillaria ostoyae (Romagn.) Herink) amelioration treatments (stump removal or biological with Hypholoma fasiculare), and enhancement of soil organic matter (tilling extra forest floor into mineral soil). Treatment significantly (p < 0.05) affected 10-year mineral soil carbon, nitrogen, sulfur, mineralizable nitrogen, and potassium, which were lower on forest floor removal treatments and higher on forest floor addition treatments (27 to 97% of baseline versus 78 to 183% of baseline, respectively). Western white pine (Pinus monticola Dougl. ex D.Don) 15-year productivity (m3/ha) was significantly affected by treatment (Rehab + FF yielding a 10 fold increase in productivity versus the poorly growing baseline treatment), with treatment also significant when total disease was a covariate and for average and total volume when mineral soil Ca:Al ratio was a marginally significant (p < 0.1) covariate, and for survival when the incidence of total disease or white pine blister rust (Cronartium ribicola) were significant covariates; or with mineral soil C:N ratio as a significant covariate. The incidence of blister rust and total disease were significantly influenced by treatment when C:N was a significant covariate. For 20-year lodgepole pine (Pinus contorta Dougl. Ex Loud) there were no direct relationships apparent, but western gall rust (Endocronartium harknessii) had treatment significant when total sulfur was a significant covariate. Fifteen- and twenty-year Douglas-fir (Pseudotsuga menziesii var. glauca [Beissn.] Franco) had no significant relationships. Results demonstrate that restoring or adding extra organic matter (forest floor) into mineral soil increased soil carbon and related nutrients and can increase above ground carbon (forest productivity). Conversely, removing forest floor lowered mineral soil carbon and generally lowered tree volume. Varied effects due to growth limiting factors like frost and competing vegetation affected results on a few plots. Recommendations include leaving or enhancing organic matter onsite for soil carbon, nutrients, forest health and site productivity. Further analysis with the larger LTSP dataset and ongoing monitoring is encouraged to determine if the results persist in the long-term and to better understand the significant covariate relationships. [ABSTRACT FROM AUTHOR]