'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.
Tax, Super + You is an educational online resource provided free of charge by the ATO. Teachers can use this resource to help their students improve their understanding of the Australian tax and super systems.
The resource is a complete learning management system. Its content aligns to the Australian Curriculum, focusing on secondary school students in years 7 to 12.
The resource incorporates:
- teaching and learning activities held within four modules:
- Tax 101 (the general context of what tax is)
- Your tax (personal tax)
- Business tax, and
- assessment activities, including quizzes, forums and tests
- digital interactives that provide an engaging learning environment for students to increase their understanding of issues concerning tax, for example the link between the tax system and the enrichment of the community.
A unique number issued by the ATO to individuals and organisations to increase the efficiency in administering tax and other Australian Government systems, such as income support payments.read more glossary terms