In 1910, the Commonwealth Government introduced a land tax to provide for more defence spending and to prepare for the increase in migration. The land tax was chosen to encourage large-scale land owners to subdivide their land and sell it to small-scale settlers.
No tax system is created in a vacuum. Shaping the system explores the ways in which the Australian tax system has evolved over time. It is divided into three sections. The first part canvasses the three levels of government, their respective sources of income and major items of expenditure.
The second part explores Australia's history in terms of both tax events and issues and contemporaneous events. Students are asked to select which period in history they think the key changes occurred; with the aim of challenging their preconceptions about policy systems through history.
The third part explores the types of taxes that contribute to Australia's revenue and asks students to consider what this 'tax landscape' might look like if alternative tax systems or schemes were applied.Shaping the system - PDF version
A document that a financial service provider must give to an individual when they recommend or sell a financial product. It must include the risks, benefits, key features, fees, commissions and complaint-handling processes.read more glossary terms