'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.
As School Administrator, it’s important to have a smooth transition of Teachers leaving and entering Tax, Super + You courses to minimise disruption to students.
If the outgoing Teacher did not update their user profile and provide their username and password to the incoming Teacher, you will need to contact the ATO Help Desk. To allocate the incoming Teacher to the outgoing Teacher’s Tax, Super + You class/es, you will need to email the ATO Help Desk and provide the following details:
- School Administrator’s name
- name of school
- outgoing Teacher’s full name
- incoming Teacher’s full name, and
- incoming Teacher’s email address.
The ATO Help Desk will update the outgoing Teacher’s user profile, and either reply to you or the incoming Teacher via email to provide the incoming Teacher’s username and password. The incoming Teacher will then have access to the outgoing Teacher’s Tax, Super + You class/es.
If you need any more help with registering, logging in or managing your Tax, Super + You accounts and courses, email the ATO Tax, Super + You Helpdesk at email@example.com
Australia's tax system works on self-assessment. When a taxpayer completes their income tax return, they must show all of their income and only claim allowable deductions and tax offsets to which they are entitled. The ATO issues a notice of assessment based on the information provided in the tax return.read more glossary terms