AC9HE8K04 Year 8 Humanities and Social Sciences

This Content Descriptor from Year 8 Humanities and Social Sciences provides the specific knowledge and skills students should learn. Use it to plan lessons, create learning sequences, and design assessments that align with the Australian Curriculum v9.

the importance of Australia’s system of taxation and how this system affects decision-making by individuals and businesses

Elaborations

• 1 discussing why the government collects taxation revenue and provides services to individuals and communities; for example, the provision of health, education, paid parental leave, childcare, aged care and infrastructure
• 2 explaining how, when and why young Australians pay tax, and the type of government services provided to them
• 3 identifying the rights and obligations of individuals in relation to taxation by asking questions such as, “When should I apply for a tax file number?”, “How is income tax calculated?”, “What should I do when an employer is not deducting the right amount of tax?” and “How do I lodge a tax return?”
• 4 identifying examples of taxes paid by individuals and businesses, and explaining how they may influence decision-making about spending; for example, the effect of income tax, import duties or excise duties on price of goods and services
• 5 explaining how the collection of taxes and the provision of services supports individual human and financial wellbeing, communities and Australian society

Related Achievement Standards