Tax: who, what, how and why

Different types of taxes affect taxpayers in different ways. Work out the difference between progressive, proportional and regressive taxes and test your understanding of these three tax types.

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  • Fact 9

    The Australian Taxation Office started as the Commissioner of Land Tax in 1910 with a dozen employees. It was based in the Department of Treasury, situated in Melbourne, which was the seat of the Commonwealth Parliament until 1927.

Allowable deduction

An expense incurred in the course of earning income that can be used to reduce assessable income. Allowable deductions are sometimes simply referred to as deductions.

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