Business tax

Business tax: overview

The materials in Business tax have been designed to be used in a variety of ways. Each topic is designed as a stand-alone section to be explored by a whole class, small groups or individual students. Information about alignment to the curriculum is via the Curriculum links block.

PDF versions of the Business Tax course module are now available on the downloads page.


What is a business?

Find out about the importance of preparing a business plan and how to apply for an Australian business number.

Business structures

Businesses are set up with differing structures. What are the advantages and disadvantages of each structure? Why does it matter? Explore some of the activities associated with starting up a business.

Running a business: tax obligations

What do business owners need to know and do about tax and super? Find out more about how to set up a business.

Explaining business taxes

A range of taxes can apply to businesses. Explore what these taxes can include and look at the needs of businesses in relation to government services.

The goods and services tax (GST)

Discover how to calculate the goods and services tax (GST) for various items and discuss what constitutes a fair tax.

How is business tax collected?

A business activity statement (BAS) is used by businesses to report and pay tax obligations. Prepare a sample BAS and discuss strategies for keeping business records.

Challenge quiz: Business tax

After you've finished all the topics, play the challenge quiz and beat your classmates.

Quick tax test: Business tax

After you've finished all the topics, take the test on Business tax to see if you're a tax expert.

  • Fact 8

    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.

Exempt income

Income that is not taxable, for example, an invalidity pension.

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