'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.
Year 8
Tax, Super + You is aligned with the Australian curriculum.
Year 8 curriculum links can be explored using the resources below.
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Curriculum links by learning area |
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Fact 6
Stamp duty
A tax levied by state and territory governments on the purchases of certain assets, for example, property.
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