What is a business?

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

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  • Fact 11

    The first new tax introduced after Federation was the Bank Notes Tax Act 1910 which introduced an Australian currency. It imposed a 10% tax on bank notes that had been previously issued privately. The new national currency first appeared in December 1910.

Balance sheet

A document summarising the assets, liabilities and net worth (or owner’s equity) of a business.

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