PNG men's national soccer team's coach Marcos Gusmao has finally arrived in the country to prepare the Kapuls in the campaign towards the FIFA 2022 World Cup Qualifier in Qatar next year. PNG Football Association President John Kapi Natto has warmly welcomed new men’s soccer Head Coach Marcos Gusmao who arrived in the country on Tuesday. “On behalf of PNG Football Association Executive Committee Members, the PNGFA Management, MA Presidents and all the supporters of our football here in PNG, I would like to take this time before our Christmas period to warmly welcome our football instructor and Head Coach of the Kapul Men’s National Squad, Mr. Marcus Gusmao all the way from Sao Paulo, Brazil, South America to our shoes,” Mr Kapi Natto said. Gusmao slipped into the country quietly to take up his new position as the new Head Coach. Gusmao’s major task is to prepare our national team for the FIFA 2022 World Cup Qualifier in Qatar. Apart from coaching and managing the national men’s soccer team, Marcos will also be tasked to assist PNGFA Technical division in formulating at Technical Development plan and will assist with implementation phase of the plan. It is understood that he is happy to give back to PNGFA and it is just fitting to engage him in the development of the technical development plan. The Brazillian is no stranger to PNG when he came here in 2004 to prepare the men’s national team for the 2008 South Pacific Games in Apia, Samoa at that time. [caption id="attachment_17856" align="aligncenter" width="554"] PNG Men's National Football team Head Coach Marcos Gusmao[/caption] “I was appointed as the Team Manager as we prepared the National Team but unfortunately PNG Mens National Team could not travel because it was ruled out by the PNGOC Justification committee for some reasons,” he said. Mr. Gusmao prepared the team for almost six months leaving with his assistant coaches of Bob Morris and Pius Letenge in the same residence as all Brazillians find it a normal thing to their culture. Gusmao is renowned for his hardness and no nonsense in coaching & preparing the national team under the captaincy of former PNG great Richard Daniel and other great players. PNG men’s team beat Kosa FC 2-2 goal and narrowly lost to once the glamour national team of the Oceania, the Solomon Islands with 2 goals to 1 goal loss in Honiara which quoted the critics of who Mr. Gusmao is and what he can do if given adequate time. PNG playing for the first time the formation of 3 5 2 formation did sent shockwaves to the thirty thousand crowds at the Lawson Tama stadium, Honiara Solomon Island. “I believe Gusmao is not the same person and he will speak for himself and what he can do with a limited time he has before going to Qatar. He is a different person some 10-years ago now his mind set is and I quote when I called him from Brazil and his whatsapp words were; "LETS MOVE FORWARD WITHOUT FEAR" as PNG prepare for its first match on the 18th March against New Zealand. “PNG lost two goals to one in Honiara 2012 and drew one-all with NZ in 2016 in Port Moresby but lost to penalty shots in the extra time. Our record is good and strong. I trust that Marcus will do his best with his assistant Bob Morris who is no stranger to Marcus as his former assistant and now to join him again is a great treat’, Mr Kapi Natto said. Mr Kapi Natto urged strongly the members of the men national soccer team to pay close attention to him as he brings his wealth of coaching techniques and skills to team.

A Memorandum of Agreement (MoA) was signed between the Memorandum of Agreement (MoA) and Brave Security Consortium Limited to provide vehicle tracking and monitoring services within the department. Attorney General and Secretary for Justice, Dr Eric Kwa, PhD and Brave Security Consortium Limited, Managing Director, Mr Wesley Roy signed the official agreement at the new WNB building, in Port Moresby. The contractor will provide Vehicle Tracking Security Services and other related support services to DJAG. “I am really happy that the tracking systems will also track fuel consumption,” he said. Dr Kwa also said that it is important that we support our Papua New Guineans companies who are making a breakthrough into the field of Information Technology. “I want to support Papua New Guineans doing businesses because it’s easy working with them,” Dr Kwa said.

Two new generators funded by the Australian Government have been installed at PNG Power Limited’s (PPL) Daru Station in Western Province to stabilise the region’s electricity grid.  This work is the first stage of Australia’s commitment to upgrade and transition the Daru electricity grid to a hybrid diesel-solar system. The PGK3 million generators have provided immediate relief to the Daru electricity network. The funding initially supported short-term hire of a 1MW generator while two new 1MW permanent generators were purchased and installed at the PPL Daru Station. “Through this project, Australia aims to improve the lives of people living in Daru and nearby communities by restoring their access to reliable electricity,” said High Commissioner Jon Philp.   “Australia worked with PPL to procure and install the generators in line with PPL’s requirements. These upgrades are designed to resolve supply issues, particularly during peak periods.” Prior to the urgent support, PPL’s regional centre in Daru had been experiencing severe technical issues with its existing power generator units. As a result, Daru was sometimes experiencing prolonged blackouts, leaving essential services without power. [caption id="attachment_17847" align="aligncenter" width="541"] PPL Daru staff members gather in front of the newly installed generators.[/caption] The new generators restore reliable power to customers in Daru without the need for load shedding, a technique used as a last resort to balance demand and supply of electricity that leaves customers without consistent power supply.  “PNG Power extends its thanks and appreciation to Australia for their generosity in gifting us two brand new 1MW generators for Daru. Our people in Daru will celebrate this Christmas without load shedding,” said PPL General Manager Generation, Benny Kimisive.  “In response to this very timely assistance, PPL’s Generation team is committed to realigning our processes to prioritise planned maintenance to ensure the longevity of these machines. This will greatly improve reliability and availability of electricity.” As part of a longer-term solution to secure Daru’s electricity supply, Australia is also supporting improvements to the PPL-owned mini grid at Daru Station that will prioritise lower cost electrification models such as solar, batteries and low emission technologies. These upgrades are designed to cut costs and connect more remote villages to reliable and renewable electricity. These improvements contribute to Australia’s commitments under the PNG Electrification Partnership. Under the Partnership, Papua New Guinea, Australia, Japan, New Zealand, and the United States are working together to help PNG meet its target to connect 70% of the country to electricity by 2030.

Christmas is a time of giving - It is a season to give back to our people of Papua New Guinea. In this festive period, let us come together and gratefully give to those in need, especially to our people in the rural communities – this is to commemorate the birth of our Lord, Jesus Christ. Giving is a choice – One may choose to give while the others may not. It is a choice where we also make sacrifices for the betterment of another person. As we reflect back on this year, we’ve seen many who have given their time, advice and support during our country’s trying times, which we are grateful for. Knowing that Jesus Christ is a gift to all mankind, we should lead by his example to go out and give in order to sustain each other’s lives. This year, my Government has gone to the breadth and length of our country by trying to identify and connect dots to fit the missing links. These missing links are those that cause hindrance to the development and prosperity of this nation. In my tenure as Prime Minister, I have been working closely with Ministries and core Government agencies in ensuring that these missing links are finally connected so basic services are delivered right to the doorsteps of our people. This, to me, is truly giving back to our people, and I want to see that they are getting what they rightfully deserve despite the challenges this Government is faced with. The challenges this year have been unprecedented for families, communities, countries and the global community. One of these challenges is COVID-19, a global pandemic which has caused deaths of our loved ones in PNG, and globally as well. However, my Government is not alone in the fight to protect our people from this deadly virus – we had support from the PNG business houses, donor partners, bilateral and multilateral partners, United Nation, etc. who provided advice, medical and financial assistance and we are humbled by this gesture. I take this opportunity to thank everyone who gave assistance during this crucial time. I want to reassure you, my people that this Government will ensure all line agencies are fully functional by 2022 and are able to continue providing basic services to our people. This assurance is confirmed through the recent passing of the 2022 National Budget during the November Parliament Session. This Budget captures the Capital Investment Budget, which is a critical component of next year’s budget - Theme ‘Lightening the people’s burden and unlocking our rural economy’. Let me inform this nation that the investment budget is focused on investments and interventions that will unlock the great economic potential of our country, especially the rural areas, which allows our people to have access to basic services that they can afford and participate in their fair share of nation building. My Government is now giving back to our people through funding allocations parked under the investment budget. Our efforts as a Government to grow the economy and be economically independent remain high on the agenda. Therefore, my Government envisages that by 2022 and onwards, it will truly give back to the people by ensuring that all missing road links are connected and sealed; construction and completion of bridges, wharves, jetties, ports, improved internet connectivity, improved power and water supplies, equal participation of resource owners in the extractive industry, improved law-and-order and justice system, better education service and improved healthcare system, etc. Our healthcare system is at the brink of collapsing, and for many years, it has been overlooked by previous regimes. Therefore, my Government, in the 2022 Budget has allocated K876, 290 million to the Department of Health and of that total, K518, 900 million is for the investment budget. This makes up 11 per cent of next year’s budget, which is the biggest allocation since independence. Health is our people’s fundamental right, and that is why we give you a greater increase to improve the total deficiency and inherent weaknesses that we inherited in our healthcare system. A country of only 200 ICU beds prior to COVID-19 coming in is totally shocking for us. A nation of eight-million plus and having 200 ICU beds right across PNG is not something we can be proud of. Hence, I made a commitment that COVID-19, which exposed the weakness of our health system, be used as an example, so we can improve our healthcare system and facilities for our citizens. My Government, through the 2022 Budget appropriation, has allocated funds for the construction of modern general hospitals for the 21 provinces and the Special Region of Bougainville. With that, let me reiterate that by truly giving back to our people, it must be shown through an improved healthcare system and facilities right across the country. By giving back to our people, in terms of supporting our children in their education, is something my Government is focused on. In 2022, the National Government through the Department of Education will take the yoke off parents by providing free education to students from elementary to high school level. Free education is one of my Government’s focuses for next year, which aims at ensuring all school-aged children attend classes and are able to complete Elementary level to Grade 12. My Government will continue its focus on improving access, quality and affordability of education at all levels from primary and secondary education to TVET institutions, colleges, universities and other higher education institutions. Let me remind you that, although my Government will be providing free education next year, this does not warrant you, parents, to become complacent. I now challenge all parents to ensure your child attends classes throughout the academic year and be responsible in shaping your child’s future. Shaping a child’s future is an action that is relevant for all parents, teachers and governments to implement, which will result in ‘Leaving No Child Behind’ in the education space. Again, 2021 is a challenging year for all of us but let’s not be bogged down with these challenges, rather, look forward to achieving our individual, group or political goals we have set. Let us give thanks to the Almighty God for bringing us safely to the end of 2021 and as we gradually enter the year 2022. In conclusion, Christmas is a time of giving and also a time to forgive those who have failed to serve our people in the last 46 years of independence. Let’s all put our differences aside and work together in harmony to ‘Take Back PNG’. With that, I wish you all a Merry Christmas and a prosperous 2022. Thank you and God bless Papua New Guinea.

Buk bilong Pikinini (BbP) is grateful for more than 30,000 Kina in extra support from the organisation’s foundational sponsor - the Constantinou Group of Companies - to ensure the BbP Early Childhood Education program at Lelehoa Primary School in Alotau, Milne bay - can keep running into next year. Companies Hebou Constructions, Monier, Airways Hotel and the Sir Theo Foundation – all under the banner of the Constantinou Group of Companies have been supporting Buk bilong Pikinini libraries since 2008, when the very first library was opened at Port Moresby General hospital. The libraries assist 5-year-old children with an Early Childhood Education program, which includes literacy, numeracy, digital learning and cultural knowledge and provides the children with solid foundations before they start school and gives them the best possible chance of becoming literate from a very young age. The libraries which have served thousands of children over the past 14 years are located at Rouna Quarry, 9 Mile (sponsored by Monier), 6 Mile Police Station (sponsored by Hebou Constructions, Airways Hotel and Airways Residences) and at Port Moresby General Hospital for critically ill children (sponsored by the Sir Theo Foundation). George Constantinou, Constantinou Group of Companies said: Whilst we currently do not operate within Milne Bay, we do know and love the area very well. We as a group, support education at all levels, as it benefits the local community for the long term. We are happy to provide assistance and commit to filling the financial gap needed to ensure the school can continue to operate.” BbP Founder and Chairlady, Anne-Sophie Hermann said: “It is a wonderful gift just in time for Christmas to know that our Library Learning Centre in Alotau can keep going into next year. Our program is well known in Alotau for generating a cohort of children, who are well prepared for school and who go on to have a very strong academic performance. Some parents even move to Lelehoa just to ensure their children can enrol in our program. We are so grateful to Hebou Constructions and George Constantinou for supporting us with an additional Library Learning centre and making sure that children in the regional areas of PNG don’t miss out.” BbP Executive Officer, Leanne Resson said: “We are so grateful to Constantinou Group of Companies for this extra special educational gift for the children who enrol at our Library Learning Centre at Lelehoa Primary. It will greatly boost the literacy levels in the area and go a long way to improve education outcomes.”

EU-STREIT Programme in Papua New Guinea, further to its mission to encourage more youth to take part in agriculture as a profession, pulled together 626 lead farmers, including 335 inspired youths, from different locations in the Greater Sepik Region, who were also made aware of crucial roles women play in different nodes of the agri-food value chain. Wewak, ESP – The Food and Agriculture Organization of the United Nations (FAO) under the EU Funded UN Joint STREIT Programme in Papua New Guinea recently conducted 6 capacity building trainings for cocoa and vanilla farmers in different remote parts of the Greater Sepik Region. The interests shown by the youths were the highlights in all training venues who made up 54% of total 626 trainees. Conducted in collaboration with Cocoa Board and Provincial Division of Agriculture and Livestock, 4 out of 6 trainings were focused on imparting knowledge, techniques and skills on cocoa bud grafting (propagation) that were held in Fatima, Lumi District Sandaun Province, and in Passam Village, Wewak Rural District, East Sepik Province. The two other trainings were organised in close collaboration with the DAL/Spice Board to build the capacity of rural farmers in Mioseng Village, Drekikier, and Aupik Village, Maprik District, East Sepik Province on ‘Vanilla, Husbandry and Processing. It was the first for many enthusiastic girls and boys to attend a formal, tailored training on advanced, efficient agricultural practices. The participants are expected to pass on the new skills to at least 10 other people in their clusters. “I know how to look after my plants, but I now know my mistakes to improve,” said Wilson Kuma, 23, a participant farmer from Mioseng Village in Drekikier. Many rural farmers live on cocoa gardens and cocoa cultivation that have been affected by cocoa pod borer (CPB) pests’ infestation, which destroyed the lifeline of almost the entire cocoa-dependant rural population in the Greater Sepik Region. Hence, the desire for new knowledge and support to revive these CPB infested trees resulted in an additional 75 participants who attended as observers in the 3 cocoa block management trainings in Sandaun Province. “EU-STREIT PNG Programme encourage the equal participation of women and youth as they play important role on the development of cocoa value chain. The technical skill gained from the budding training enables participants to replace old cocoa trees with new clone seedlings to increase production and improve livelihood.” explained Dr Rabi Rasaily, the Programme’s Senior Agricultural Officer (Cocoa, Vanilla and Energy) who led the mission to Sandaun Province. The trainings, which include practical sessions, also covered Integrated Pest and Disease Management (IPDM) that will enable farmers to apply appropriate pruning and shade control practices on their blocks as per eco-friendly methods and practices with zero tolerance on use of pesticides. The Cocoa farmers were also presented with shade clothes and 15,000 poly bags to raise their CPB tolerant seedlings in new nursery set-ups supported by EU-STREIT PNG Programme. Meanwhile, rural dwellers who attended the vanilla sessions were also trained on how to pollinate the vanilla flowers efficiently by using a simple but viable technique to lift the rostellum, which acts as a shield between the stamen and stigma, and press the stamen with the thumb gently down to the stigma for a successful pollination. “The advantage of this method is the speed and accuracy to pollinate flowers in the morning between 6.30 am and 10.30 am,” explained Mr Nanda Siri, the Programme’s National Vanilla Production Officer to farmers in Moiseng Village, Drekikier. As an integral part of sustainable agri-food value chains development, awareness was also conducted among the participants to recognise, appreciate and further promote women’s vital roles and contribution to households and communities and how they can be engaged as equal partners along all nodes of agri-food value chains, including but not limited to decision-making, financial management and establishing new and running existing ventures to increase sustainably the household- and community-level economic returns and wellbeing.   During the training in Passam Village, Mrs Patu Shang, the Gender and Youth Inclusion Specialist of the Programme said: “So many things have been done in the past without women who actually contribute more than 50% of work from household chores to farming and it is a pity that we do not know their position in the agri-food value chain,”, said Mrs Shang. “Imagine your big sister, small sister or mother, you are doing development, and she is not there, so we must not put women behind because without women, there are no men,” added Mrs Shang. The EU-STREIT PNG, being implemented as a UN Joint Programme (FAO as the leading agency/administrative agent, and ILO, ITU, UNCDF and UNDP as implementing partners), is the largest grant-funded Programme of the European Union in the country and the Pacific region, which focuses on increasing sustainable and inclusive economic development of rural areas through Increasing the economic returns and opportunities from cocoa, vanilla and fishery value chains and strengthening and improving the efficiency of value chain enablers including the business environment and supporting sustainable, climate-resilient transport and energy infrastructure development.

Police operation to apprehend a criminal gang responsible for a spate of serious crimes in the Raikos District of Madang Province is currently underway after their deployment into the area yesterday by helicopter. The operation consists of 21 police officers including 10 members of the Northern Mobile Group and 11 members of Madang Police. Assistant Commissioner of Operations for Northern Command Peter Guinness told this newsroom that the planned operation will be carried out for two weeks where they will go into the areas where the suspects are believed to be in and possibly make arrests. “People in the area came forward yesterday with information when police officers touched down and we have good leads at the moment,” Mr Guinness said. “The Newtribe Mission who had an establishment in the area has also assisted with information on the suspects’ location.” “This “Hetwara Gang” has been causing terror to the villagers for some time now and police have been handicapped with logistics capacity as the area is very remote and only accessible by air.” “But we have prepared a plan and are now executing that. Until it is accomplished, I won’t say anything further on that,” Mr Guinness said. Meanwhile the Assistant Commissioner of Operations said the Madang Provincial Government and Raikos District Administration are squarely responsible to address this issue however have not made any commitments to date. Image Source: Manolos Aviation

He is the fourth F1 driver to be knighted, following Sir Jack Brabham, Sir Stirling Moss and Sir Jackie Stewart - but the first to get the honour while still competing. Sir Lewis Hamilton has been knighted at Windsor Castle, just days after missing out on a record eighth title. He was joined by his mother, Carmen Lockhart, as Prince Charles performed the ceremony. They later posed in the castle's quadrangle for pictures but Sir Lewis, 36, did not talk to reporters. He is the fourth F1 driver to be knighted, following Sir Jack Brabham, Sir Stirling Moss and Sir Jackie Stewart - and the first to be awarded the honour while still competing. Sir Lewis was included in the New Year Honours list after a record-breaking year in which he beat Michael Schumacher's number of race wins and equalled the German's seventh world title. On Sunday, his latest season came to a disappointing conclusion, however, when he lost a controversial one-lap shoot-out in Abu Dhabi to Max Verstappen. Sir Lewis told Sky Sports at the time: "Congratulations to Max and his team. I think we did an amazing job this year. Everyone back at the factory and here worked so hard in this most difficult of seasons." SOURCE: SKY NEWS

Out of the 26,544 grade 12 students that sat for this year’s National Examination, only 9852 students made it through and they were selected to higher learning institutions around the country. This was revealed today following the official launching of the Grade 12 online Selection, officiated by the Minister for Higher Education, Research, Science (DHERST) and Technology, Mr Wesley Raminai. Out of the 16,600 students  that missed out, about 5319 students are likely to secure a space at any of the DHERST institutions given the admission quota that still needs to be filled up. The Acting Secretary for DHERST Dr Francis Hualupmomi explained that the institutions will need to check their respective schools for spaces that are still available and then go back to the Admission pool to select from the 16,600 remaining students who may have met the requirements. Dr Hualupmomi said it is unfortunate that not everyone has been selected, however there are other opportunities out there and students must not look at this as the end of the world but strive to do better. “For those of you that did not secure a placing, please do not be disheartened and limit yourselves.” “NOAS is one of many options you have and there are also other options you can tap into to get yourselves into your desired institutions.” “If your grades are very low, we strongly encourage you to upgrade your marks and apply as a non-school leaver next year,” Dr Hualupmomi said. The Department currently has 57 registered Higher Education Institutions in the country offering a total of 237 various programmes and the Department is prioritising in creating more spaces in the Tertiary institutions, hoping to increase the numbers by next year. Meanwhile Minister Wesley Raminai was impressed with an almost equal number of girls to boys sitting for this year’s National Examination. “Among the total number of students that sat for the exam, 41% of them are females and 59% are males.” He said it is good to see that the gap is almost closing up with more girls striving in education. Grade 12 students throughout the country have been advised to log onto their NOAS accounts to check their results as of today.

More than 800 teachers in West New Britain have taken part in professional development and are better able to support their students to improve their reading and writing. Kapore Elementary in Talasea District is one of 353 schools in the province participating in the Pikinini Kisim Save (PKS) project. The project is supported through the Papua New Guinea - Australia Partnership and delivered by CARE International and the Adventist Development and Relief Agency. Among those trained was Kapore Elementary head teacher Philomina who said there have been great changes in student learning since the trainings were delivered. “Our preparatory classes can read and identify words through sounding,” she said. “Teachers use different teaching strategies to teach their students reading and writing, and students are now more confident to sound out and blend words to form sentences. “Such a result in students learning is the outcome of teachers using their scripted lessons and applying literacy teaching strategies.” The PKS project strengthens teacher skills and encourages community leaders, education stakeholders and service providers to promote quality early grade education. It includes professional development for teachers, teaching and learning resources for schools, school leadership training and adult literacy programs. “The training was beneficial to the teachers and to the students,” Philomina continued. “We have improved our ways of setting up our classrooms for teaching and learning and using our Standards Based Curriculum (SBC) daily lessons and programs.” Since 2019, more than 5,200 teachers have received training through the PKS project, benefitting more than 82,000 children across in targeted provinces.

Papua New Guinea was among the rest of the world in joining the UAE Minister of Health and Prevention, His Excellency Abdul Rahman Bin Mohammed Al Owais and Dr. Tedros Adhanom Ghebreyesus, Director-General of the World Health Organization in a walk to commemorate the Universal Health Coverage (UHC) day. Papua New Guinea Defence Force soldier who is working as PNG’s Lead Logistics Officer in the world expo, Major Elizah Selan, carried the PNG flag and walked with the global health leaders, frontline healthcare workers and their families with the rest of the international participants in the event which was celebrated for the first time in the Middle East. The Universal Health Coverage (UHC) is a calendar event of the WHO and is celebrated annually on the 12th of December. The date is the anniversary of the first United Nation Resolution calling all Nations to provide for their citizens’ affordable and quality health care. This year’s campaign was “Leave No One’s Health Behind: Invest in the Health System for All”. It focused on promoting physical activity and health for all gender, age and abilities. The 3.5 km route passed through all three of Expo 2020 Dubai’s thematic districts.

Elon Musk, the world's richest person, has tweeted he will pay $11bn (£8.3bn) in tax for this year. Mr Musk has been embroiled in a public debate on social media over how much tax he pays. Earlier this week, Democratic Senator Elizabeth Warren tweeted that Mr Musk should stop "freeloading off everyone else". "For those wondering, I will pay over $11bn in taxes this year," the billionaire responded. Mr Musk, founder of electric car maker Tesla and aerospace manufacturer SpaceX, became the world's richest person earlier this year. Bloomberg Billionaires Index puts his wealth at $243bn, while Tesla is worth around $1tn and SpaceX is worth $100bn. Last week, Mr Musk was named Time Magazine's Person of the Year. That prompted Senator Warren to tweet: "Let's change the rigged tax code so 'The Person of the Year' will actually pay taxes and stop freeloading off everyone else." US President Joe Biden is keen to increase taxes on the ultra-rich, although legislative plans have so far stalled in Congress. Some senators, including Ms Warren, have backed the idea of taxing not only the income of America's richest citizens, but also the rising value of the assets they hold, like shares. Many of America's wealthiest citizens don't take a directly taxable salary. Instead, they hold their wealth in shares and other investments, then take out loans using those assets as collateral. Mr Musk responded to Senator Warren's tweet, saying he would be paying "more taxes than any American in history this year". 'Mind-boggling' Columbia University professor and tax expert, Robert Willens, said that was likely to be a fair comment from Mr Musk, who had made himself liable for "mind-boggling amounts of taxable income" in 2020, through exercising stock options that would otherwise have expired and been worthless. Stock options are agreements that the holder can purchase a stock at a set price in the future. The current value of Tesla shares is significantly higher than when Mr Musk was granted the original stock options, so the value he gains by exercising those options would be considerable and would count as taxable income, added Mr Willens. "[Mr Musk] probably felt it would be prudent to generate as much taxable income in 2021 as possible, on the theory that income in 2022 might be taxed at higher rates," he explained. If some of Congress' more radical measures were enacted, that would have had a big impact on Mr Musk's tax liabilities, Mr Willens added. The bulk of Mr Musk's tax payment, to be made next year, will go to federal tax authorities, but the state of California, where Tesla and Mr Musk have been based until recently, will also claim a portion. Earlier this month, Tesla announced in a US Securities Exchange Corporation (SEC) filing that it was moving its corporate headquarters to Texas - a plan Mr Musk had hinted at in media interviews for several months, citing unhappiness with the Californian state government laws and criticising the high cost of living in Silicon Valley. Texas has more lenient tax rules - it does not collect income tax, in contrast to California, which has the highest income tax rates among US states, according to thinktank the Tax Foundation. Over the last few weeks, Mr Musk has sold around $14bn of Tesla shares, which Mr Willens said was likely to be in part in order to generate cash to satisfy his tax liabilities. While the numbers involved in the case of Mr Musk were exceptional, this was a standard approach for a corporate executive to take to expiring stock options, he added. SOURCE: BBC NEWS