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Used to refer to a tax evasion scheme involving asset stripping and the apparent loss of company records.‘in many cases, the company is just wound up, and it all goes to the bottom of the harbour’‘the bottom of the harbour schemes will continue unchecked’
- ‘It uncovered large-scale white collar fraud, including companies being consigned to the bottom of the harbour to avoid their tax liabilities.’
- ‘When the bottom of the harbour schemes were uncovered, the government of the day changed laws and even backdated changes to get back the tax revenue that had been lost.’
- ‘This week's events hark back to the 1980s, to the days of the notorious "bottom of the harbour" tax schemes.’
- ‘The moniker was awarded to him because he fought the attempts to promote dodgy Bottom of the Harbour tax evasion schemes.’
- ‘Those decisions had led to the infamous "Bottom of the Harbour" tax avoidance schemes and consequent massive losses to revenue.’
- ‘A former senior accountant argues that "Tax avoidance as bad as bottom of the harbour schemes".’
- ‘The whole basis of the legendary "bottom of the harbour schemes" was the conversion of income to a capital gain which was tax free at the time.’
- ‘For years there were the "bottom of the harbour" tax evasion schemes whereby companies manipulated their accounts to avoid taxation.’
- ‘Faith in Australia's tax system was recovering from the all-time low of the bottom of the harbour scams of the 1970s and early 1980s.’
- ‘The blitz on tax havens and money laundering is already bigger than the bottom of the harbour investigations that shook the government.’
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