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 18

    World War II saw the percentage of women working at the ATO increase from 23% at the beginning of the war to a peak of 57% in 1945.

Business plan

A document that sets out in detail all aspects of how a business will be run.

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