Why use ANU CBE students?

My project looks at how individual taxpayers approach / pick tax professionals that best suit their needs. Therefore, it is good to have interviewees who actually have such experience. ANU CBE students are highly likely to meet this requirement because (1) they are likely to have a casual or a part-time job which involves in them in tax issues; (2) they have knowledge in business and perhaps taxation and hence are more likely to engage tax professionals to do their tax reports (tax returns) in order to minimise their tax obligations.