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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’
- ‘The blitz on tax havens and money laundering is already bigger than the bottom of the harbour investigations that shook the government.’
- ‘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.’
- ‘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.’
- ‘A former senior accountant argues that "Tax avoidance as bad as bottom of the harbour schemes".’
- ‘Those decisions had led to the infamous "Bottom of the Harbour" tax avoidance schemes and consequent massive losses to revenue.’
- ‘For years there were the "bottom of the harbour" tax evasion schemes whereby companies manipulated their accounts to avoid taxation.’
- ‘This week's events hark back to the 1980s, to the days of the notorious "bottom of the harbour" tax 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.’
- ‘The moniker was awarded to him because he fought the attempts to promote dodgy Bottom of the Harbour tax evasion schemes.’
- ‘It uncovered large-scale white collar fraud, including companies being consigned to the bottom of the harbour to avoid their tax liabilities.’
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