Glossary beginning with D

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Default fund search for term

The super fund an individual's employer pays their super guarantee payments into if they do not nominate a specific super fund.

Dependant search for term

A person whom an individual looks after and who needs their financial support, such as a child.

Dividend search for term

A share of a company's distribution paid to a shareholder.

  • Fact 11

    The first new tax introduced after Federation was the Bank Notes Tax Act 1910 which introduced an Australian currency. It imposed a 10% tax on bank notes that had been previously issued privately. The new national currency first appeared in December 1910.

Payroll tax

A tax levied by state and territory governments on the total wages, salaries and non-cash benefits paid to employees. The rates and exemption levels vary among the states and territories.

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