Income and income tax

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When do we need to pay tax and when don't we? Discover the different types of income and test your knowledge about when and where tax should be paid.

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  • Fact 8

    In 1910, the Commonwealth Government introduced a land tax to provide for more defence spending and to prepare for the increase in migration. The land tax was chosen to encourage large-scale land owners to subdivide their land and sell it to small-scale settlers.

Entity

An individual, sole trader, body corporate, company, corporation, partnership, trust or superannuation fund.

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