'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.
Your tax explores how tax affects individuals – what taxes we have to pay as part of our income tax, and how to complete a tax return. Choose a topic to investigate or use the breadcrumbs to return to the course overview page.