'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.
Course downloads for students
The Tax, Super and You online course is now available for download in PDF format.
Download links are listed below for complete modules, and also available broken down by activity, with all fact sheets & activity worksheets included.
For full website access you will need to register.