'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.
Business tax investigates the advantages and disadvantages of different business structures, and the requirements involved in running a business. Choose a topic to investigate or use the breadcrumbs to return to the course overview page.