'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.
Accessing the resource
There are three levels of access:
- Guests can only view a short preview of the course.
- Individuals, once registered, can access the entire course, selecting and completing activities as desired.
- An individual's progress is tracked so they can return to where they left the resource providing they do not delete the tracking cookie.
- Individuals can access all the activities and modules in any order.
- Teachers in schools are partnered with our School Education Program. Teachers can access all the areas of the resource relating to classes, including activities not available to registered individual users.
- A teacher can set up multiple classes, provide access to all or some of the resource's modules, track the progress of students, set up online chat facilities for students using the resource and use other functions as outlined in the support materials.
- Teachers can assign part or all of a module to a student or class, hide part or all of a module, determine the number of times a student can work through a module or activity, set time limits for module completion and see the progress and scores for all students in their classes.
- Teachers have access to the solutions for most activities.
Students who are provided access by a teacher can only access those modules and activities as determined by their teacher.
Collecting and using your information
In addition to what is detailed below, information is also collected for the purposes of website and system administration, including monitoring to prevent security breaches, fault finding, investigation and incident response.
When you register to use the Tax, super + you: take control website as an individual, teacher or as a student in a class, your details are collected to provide you with a unique profile so you are able to access this educational resource. We use some of this information to understand who is using this resource and if they are finding it useful as an educational tool. We only:
- collect information by lawful and fair means
- use the information for a lawful purpose
- collect it with your consent.
During registration we will ask for your email address. Your email address is used to provide you with your password and may be used by the ATO to conduct research and marketing about the resource. We will not add it to a mailing list (unless we specifically ask your permission) or disclose it without your consent.
For important information about your privacy and collecting your personal information, visit Your privacy.
We host the Tax, super + you: take control website using commercial web hosting facilities. When visiting this site, a record of your visit is automatically logged. The following information supplied by your browser is recorded:
- your server address
- your operating system (for example, Windows, Mac etc)
- your top level domain name (for example, .com, .gov, .au, .uk etc)
- the type of browser used (for example, Internet Explorer, Google Chrome, Mozilla Firefox, etc)
- the date and time you visit the site
- the pages you accessed and the documents downloaded
- the previous site visited.
The data listed above is collected for the following purposes:
- website and system administration (including monitoring to prevent security breaches, fault finding, investigation and incident response)
- enhancement of the website to the user's needs
- research and development.
'Cookies' are text files placed on your computer that make websites easier to use by storing information about your use of a particular website. Cookies are not used to identify you in any way.
- The first time you visit the Tax, super + you: take control website, a cookie is stored on your computer. On each visit, the system checks for this cookie on your computer. If one exists, your visit is recorded as a 'previous user'; if not, you are recorded as a 'first time visitor'. This cookie is stored permanently unless you choose to delete it.
- The cookie stored on your computer allows you to return to where you stopped using the educational resource the last time you visited. This means you can start each session where you left off the last time you visited, providing you do not delete the cookie.
Visit the Office of the Australian Information Commissioner at www.oaic.gov.au for advice about the way personal information can be collected, how it is used and disclosed.
User results are stored along with those demographic details, which would allow us to evaluate, refine and improve the resource.
Identification of users
No attempt will be made to identify users using the information collected by us, except where a law enforcement (or other government) agency exercises a legal authority to inspect the internet logs or databases (for example, by warrant, subpoena, or notice to produce) or where we access the internet logs and databases for the purposes of:
- monitoring to prevent security breaches
- investigating and responding to incidents.
Our commitment to you
We are committed to providing you with general information to help you understand how the Australian tax and super systems work, how your taxes are collected and how they are used to benefit you and your community.
This resource is not designed to provide tax advice on your rights and obligations as an individual or business owner.
Visit our website at www.ato.gov.au if you are seeking assistance for your specific circumstances. If you feel that our information does not fully cover your circumstances, or you are unsure how it applies to you, contact us or seek professional advice.
The ATO, in collaboration with Education Services Australia, has compiled the material on this website in good faith and has endeavoured to ensure that all material is accurate and does not breach any entity's rights at the time of its inclusion. However, the material may contain unintentional errors and is provided 'as is'.
To the maximum extent lawful, the ATO and Education Services Australia Limited:
- exclude all warranties in respect of this website and the material contained on it; and
- are not liable for: any loss or damage however caused resulting from your use or inability to use this website or the material, or any incidental, special or consequential damages arising from the use or inability to use the website or the material contained on it.
A statement issued to each employee by the employer at the end of the financial year (or when ceasing employment), setting out the gross income earned and the tax instalments deducted during the financial year.read more glossary terms