'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.
- 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.