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  • Fact 6

    '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.

Company

A business structure that gives shareholders (owners) protection from having to pay for the debts of the company (called 'limited liability'). A company has a legal identity of its own because it has been incorporated.

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