Bottom of the harbour

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In Australia in the s, a complicated method of avoiding company tax became popular. This method involved either stripping a company of its assets before tax became payable, or using another company as the entity which became liable for tax but ensuring that it never had sufficient assets to pay the money owed. These schemes were labelled "bottom of the harbour" schemes because the records of the stripped companies were, figuratively, sent to the bottom of Sydney Harbour once they had served their purpose.

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This collection comprises over transcripts of radio talks by Malcolm Fraser, spanning his entire parliamentary career. JavaScript is disabled for your browser. Some features of this site may not work without it.

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Community Information 14 February The harbour and marina construction site will be opened exclusively for this event, so please join us and take part in this historic opportunity to walk the bottom of the harbour, take photos and meet the Shell Cove project team. Now selling Homes Land Apartments New land release with a 1 to 3 year leaseback arrangement.

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Tax avoidance is so prevalent across Australia's business sector now it rivals the infamous "bottom of the harbour" tax schemes of the s and 80s, enabled by immoral behaviour from accountants, a former head of the profession's peak body has warned. John Miller said the infamous "bottom of the harbour" tax schemes back then were "no more scandalous" than some of the aggressive tax minimisation strategies used by multinational companies today. John Miller believes the leadership of the profession no longer had the same clout as it did 30 years ago. Credit: Paul Jeffers.

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Used to come here regularly with overseas visitors. In the box we used to get 2 pieces of fish and chips. Price has gone up but now only 1 piece of fish.

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Used to come here regularly with overseas visitors. In the box we used to get 2 pieces of fish and chips. Price has gone up but now only 1 piece of fish.

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The deliberate stripping of a company's assets so that it is unable to pay its debts is a time-honoured practice. It also happens to constitute a criminal fraud. During the s in Australia, variations on this practice were employed by hundreds of more affluent members of the community to avoid paying taxes. This genre of tax evasion was to contribute a new term to the Australian lexicon: Bottom of the Harbour.

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Origin: From the metaphor of money hidden in an inaccessible place. Also, allegedly, incriminating records were in some cases disposed of by dumping them in Sydney Harbour. The numerical value of bottom of the harbour in Chaldean Numerology is: 1.

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Bottom of the harbour tax avoidance was a form of tax avoidance used in Australia in the s. Legislation made it a criminal offence in The practice came to symbolise the worst of variously contrived tax strategies from those times. The operation at the heart of bottom of the harbour schemes involved a company would be stripped of assets and accumulated profits before its tax fell due, leaving it then unable to pay.


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