In 1705, Emperor Peter I of Russia instituted a beard tax. Those who paid the tax were required to carry a 'beard token'. This was a copper or silver token inscribed with 'the tax has been taken' and 'the beard is a superfluous burden'.
- Higher education contribution scheme (HECS)
A system that supplemented funding of the Australian education system. It was incorporated with other loans into the Higher education loan program (HELP) on 1 January 2005.
- Higher education loan program (HELP)
The Australian Government contributes towards the education of eligible students by funding government-supported places at universities. Eligible students may be able to study now and pay later by using a HELP loan to pay their student contribution.
A single form used by businesses registered for GST to report their business tax entitlements and obligations including GST, PAYG instalments, PAYG withholding and FBT instalments. See also instalment activity statement.read more glossary terms