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.
Senior Australian Curriculum
Tax, Super + You is aligned with the Australian curriculum.
Australian senior curriculum links can be explored using the resources below.
Australia's tax system works on self-assessment. When a taxpayer completes their income tax return, they must show all of their income and only claim allowable deductions and tax offsets to which they are entitled. The ATO issues a notice of assessment based on the information provided in the tax return.read more glossary terms