Tax 101 explores the reasons tax is collected and examines how governments use tax to provide services needed by the community, and the role of the ATO. Choose a topic to investigate or use the breadcrumbs to return to the course overview page.
Taxes have changed and evolved over time. Discover the changes made in the Australian tax system and explore the reasons taxes change.
Activities allow teachers to assess students and provide slideshows with course content and/or questions.
Forums allow teachers and students to communicate.
In 1917, during World War I, the price of admission into a place of entertainment was taxed. Auditors attended race meetings, theatre and picture shows to ensure the tax was being paid. This tax was also imposed from 1942 to 1953.
Evidence of allowable deductions. Taxpayers must keep documents and records that can be used to prove they actually incurred the expenses they have claimed. These records must generally be kept for five years after they are claimed on a tax return.
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