'Bottom of the harbour' schemes were a form of tax avoidance used in Australia in the 1970s. The 'harbour' referred to was Sydney Harbour, which was near the financial district. Participation in the schemes was made a criminal offence in 1980.
To obtain a school account, you will need to follow these steps:
- You request school access from the link on the home page of Tax, Super + You.
- You need to complete the request form, and click on ‘Create New Account’.
- You will receive a confirmation message that your request has been sent successfully. Prior to your request being approved, the ATO Help Desk will verify the details that you have provided.
- Once your request has been approved, you will receive a confirmation email and your account will be automatically updated.
- Your school now has a School Administrator account with Tax, Super + You. As School Administrator, you are now able to create Teacher accounts for your school, create your own classes and enrol students into your classes.
- For information about creating Teacher accounts, refer to How do I create an account for a teacher at my school?
A business is any activity where goods or services are sold with the intention of making a profit. If the activity has not been set up with the aim of making a profit then it is considered to be a hobby. A business does not include:
- private recreational activities and hobbies
- activities carried on as an employee, labour hire worker, director or office holder
- activities carried on by individuals (other than the trustees of charitable funds) or partnerships without a reasonable expectation of profit or gain.