'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.
Terms and Conditions of Entry
Entry into the Tax, Super and You Competition 2018 is deemed acceptance of the terms and conditions set out below.
By entering this competition, you are agreeing to the following:
- This is an original work and was created no earlier than Monday 2 July 2018.
- I was/We were between the ages of 12 and 18 at the beginning of the 2018 calendar year.
- 1. Entrants who will attain an age greater than 19 during 2018 will not be eligible.
- I am not/No member of this group is an immediate family member to any member of the judging panel.
- Should I/We become a competition finalist or winner, I/We agree to take part in all reasonable publicity activities and agree to provide all artwork files as described in the Tax, Super and You Competition Conditions of Entry.
- I/We agree, if my/our application is shortlisted, to allow the ATO to use my/our application on the ATO’s website (www.taxsuperandyou.gov.au, www.ato.gov.au and on the intranet) and on the ATO’s social media accounts (Facebook, Twitter, YouTube, ATOTV and LinkedIn) for the purposes of determining the people’s choice award, to promote the competition and in its other marketing and communication campaigns.
- I/We agree to the proposed uses and disclosures set out above.
- By submitting this entry form I/We acknowledge that I/We have read and agree to the Tax, Super and You Competition Conditions of Entry.