Primary industry suffered severely in the 1930s due to drought and the Depression, so the government introduced three new taxes to support farmers: the flour tax, the wool tax and the apple and pear tax.
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
Gross income, including salary and wages, dividends, interest and rent before any deductions are allowed. Assessable income also includes net capital gains and other amounts that are not ordinarily classed as income.read more glossary terms