This primary school resource focuses on teaching values and actions to help establish strong foundations for learning about tax and super.

## Overview

### Tax talk

There are different ways to share.

### Learning intention

In this topic, students:

- understand sharing is a choice
- compare different ways of sharing
- subitise small collections of coins
- model sharing in practical situations
- collaboratively problem-solve how to share when resources are limited
- reflect on whether they value sharing in their classroom and life.

### Focus question

- How do I choose to share?

### Activities

- Introduction – the sharing game
- Exploring sharing – class circle
- The look and feel of different sharing scenarios – class T Charts
- Sharing preferences – individual T Charts and group problem-solving
- Reflection – class pictograph and ten frame sharing
- Extension – group decision making

### Resources

Some resources are available as both a PDF and as accessible text. If a resource does not have a text version and you need an accessible version, email us at schoolseducationprogram@ato.gov.au.

#### Topic 2 resources

- Resource 1: the sharing game (PDF, 127KB)This link will download a file
- Resource 2: ten frame sharing templates (PDF, 102KB)This link will download a file
- Resource 3: teacher instructions (text version) or PDF (81KB)This link will download a file
- Resource 4: ten frames (PDF, 77KB)This link will download a file
- Counters or similar items (approximately 40 counters for every 4 students)
- One dice per pair of students

### Australian curriculum connections

#### Content

- English
- Mathematics
- HPE

#### General capabilities

- Literacy
- Numeracy
- Critical and Creative Thinking
- Personal and Social Capability
- Ethical Understanding

### Curriculum mapping

- Australian Curriculum mapping for Foundation to Year 2
- NSW syllabuses mapping for Foundation to Year 2
- Victorian syllabuses mapping for Foundation to Year 2
- Western Australia syllabuses mapping for Foundation to Year 2

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## Introduction – the sharing game

- Use a grouping strategy to organise students into pairs.
- Give each pair a set of cards (Resource 1: the sharing game – PDF, 127KBThis link will download a file), 20 counters and one dice.
- Explain the rules:
- Turn over a card and take that many counters from the pile.
- Roll the dice and share the counters into that many groups.
- If you can share the counters equally, you get 2 points and 1 point if there are any leftovers. Players keep score.
- The winner of the game is the first person to score 10 points.

- Ask students if they followed the rules of the game. Discuss why rule following is important.

## Exploring sharing – class circle

- Create a whole class circle with a bright and large container of counters in the middle.
- Pose the problem:
- I want to share these items with every child in our class, but I don’t know how to share!

- Ask:
- What does 'sharing' look like?
- Where have you seen sharing in our classroom, playground, home or community?

## The look and feel of different sharing scenarios – Class T chart

- Draw three T Charts on chart paper labelled Choice 1, Choice 2 and Choice 3.
- Carry out the following sharing scenarios one at a time. Following each scenario, ask:
- What does this look like?
- What does this feel like?

- Record responses on the relevant T Chart.

### Sharing scenarios

**Unequal sharing (choice 1).**Randomly hand out counters. Ensure there is an unfair distribution with some students getting no counters, some getting a small pile, and some getting a large pile.**Equal sharing (choice 2).**Share the counters evenly between every student.**No sharing (choice 3).**Keep all the counters in your container and hold it to your chest, without sharing, before you sit down.

### During scenario 1 and 2

- Invite students to guess the number of counters they have before counting them.
- After they count, students discuss whether their estimate was a ‘good’ one.
- Allow time for students to compare their piles to those around them.

### At the end of scenario 3

- Ask the questions:
- What might I have been thinking or feeling during Choice 3 to make me choose not to share?
- When might it be a good idea not to share? (for example, something that is dangerous or something that doesn’t belong to you).

- Display the three class T Charts in the classroom.

## Sharing preferences – individual T Charts and group problem-solving

**This activity may contribute to student portfolios.**

- Use a grouping strategy to organise students into groups of five.
- Give each student in the group a different coloured crayon or pencil.
- Each student uses pictures and words to describe what sharing looks like and feels like to them.
- Give the following instructions:
- Label your T Chart with your sharing choice – Choice 1, Choice 2 or Choice 3.
- You can only use the crayons or pencils your group has been given.
- Talk about the best way to share your crayons and pencils.
- Complete your T Chart.

- Display completed T Charts in the classroom organised by choice. Choice 1 in one row, Choice 2 in another and Choice 3 in another.
- Ask each group to share how they solved the problem of making sure every group member had the materials they needed.
- Ask students to reflect on their contribution to sharing resources

## Reflection – Class pictograph and ten frame sharing

**This activity may contribute to student portfolios.**

- With students, count aloud the number of students who preferred Choice 1 and record on the board. Repeat the process with Choice 2 and 3.
- Create a whole class pictograph on chart paper using adhesive dots to represent each person.
- Title: How we choose to share
- X-Axis Label: Number of students
- Y-Axis Label: Unequal sharing, Equal sharing, No sharing.

- Display the pictograph in the classroom.
- Discuss the patterns they see using prompts such as:
- What is the most popular choice?
- What is the least popular choice?
- Why do you think this?

To support students, introduce the phrase: I think... because...

- Discuss the preferred sharing option of the class and discuss if they choose to share this way in different contexts (eg: at school, at home, with friends) and why.
- Distribute Resource 2: ten frame sharing template (PDF, 102KB)This link will download a file to students
- Read instructions to students (Resource 3: teacher instructions text version or PDF (81KB)This link will download a file)
- Students complete the template as instructions are being read.

## Extension – group decision making

- Use a grouping strategy to organise students into groups of four.
- Give each group:
- a container filled with at least 40 counters.
- a set of the ten frames (Resource 4 – PDF, 77KBThis link will download a file) (one set for each group of four students)

- Give students the following instructions:
- You already have counters on your ten frame (we are calling the dots counters).
- Share the counters among you, one student at a time, until each of you has 10 counters on your ten frames (including those that are already drawn on their ten frame). If necessary, encourage students to count aloud as they are given counters.
- Count how many counters you were given and write it down.

- Model to students how to write a number sentence. For example, I had 3 counters on my ten frame and was given 7 counters 3 + 7 = 10
- Students write a number sentence of their ten frame.
- Students return the counters to the container.
- Give students the following instructions:
- Share the counters, one for each student at a time, until all counters in the container have been shared evenly between all students.
- Count how many counters you have in total, including those already drawn on your ten frame. Write it down.
- Compare how many counters each group member has.

- Ask:
- Which was the better sharing option? Why/Why not?
- Giving everyone a different number of counters so everyone has the same in the end
**or** - Giving everyone the same.

- Giving everyone a different number of counters so everyone has the same in the end
- Was each sharing option good or bad? Why/Why not?
- Was each sharing option right or wrong? Why/Why not?

- Which was the better sharing option? Why/Why not?

### Ideas for extending mathematical understanding

- Students write a number sentence for each ten frame at their desk (using addition and subtraction). For example, 3 + 7 = 10 and 10 − 7 = 3.
- Students arrange their counters into equal groups of objects and describe what they have made. For example, ‘Two and two and two and two, and two, then ‘5 groups of 2’, and later ‘five 2s’.

### Teacher tip

Explain the difference between equal and fair and invite students to arrive at a definition of ‘fair’.

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## Text versions of resources

The following is an accessible text version of resources for Foundation to Year 2, *Topic 2 – Sharing is a choice*:

- Resource 3: teacher instructions (text version) or PDF (81KB)This link will download a file

We do not have accessible text versions for all resources. If a resource does not have a text version and you need an accessible version, email us at schoolseducationprogram@ato.gov.au.

For a complete list of this topic’s resources, see Resources.

### Resource 3: teacher instructions

This resource is for Foundation to Year 2, *Topic 2 – Sharing is a choice*, activity titled *Reflection – Class pictograph and ten frame sharing*.

Along with this accessible version, which you can either print or use online, we also have the same resource available as a PDF – Resource 3 – PDF, 81KBThis link will download a file.

#### Foundation year

##### Step 1

Count on together – as a class, students count aloud the number of circles on the first 10 frame. Encourage students to point to each circle as they count (one-to-one correspondence).

What’s missing? Invite students to individually count the number of circles on the first 10 frame and write the missing numbers as they do.

Count to and from 20:

- As a class, students count aloud the number of circles on both 10 frames, beginning with zero (0-20).
- As a class, count backwards from 20. Ask students to stop at 10 and draw a circle around the number.
- Continue counting backwards, beginning with 10.
- Count on or backwards from any point (extension)
- Students begin at 13 and count on until they reach 20 or beyond
- Students begin at 20 and count backwards.

##### Step 2

Point to the column titled 'Equal Sharing'. Now use the two 10 Frames in front of you and colour 12 circles to show what 'equal sharing' looks like. Remember to show an equal share.

##### Step 3

Point to the column titled 'Unequal Sharing'.

Say 'Use the two 10 Frames in front of you and colour 12 circles to show what unequal sharing looks like. Remember to show an unequal share.'

##### Teacher tip

The number of circles students are asked to colour can be varied.

##### Step 4

For this step, there are two templates to choose from. Students can either draw coins or circles depending on their level of readiness.

Point to the title 'Fair Sharing'. Say:

- Look at the two 10 frames and make these 10 frames fair by drawing extra circles (or coins) to either frame.
- Remember to show a fair share.
- How many circles (or coins) are in each 10 frame? Write your answers.
- How many circles (or coins) are in both 10 frames? Write your answer.

#### Year 1

##### Step 1

Point to the column titled 'Equal Sharing'. Say 'Now use the two 10 frames in front of you and colour 12 circles to show what 'equal sharing' looks like. Remember to show an equal share.'

##### Step 2

Point to the column titled 'Unequal Sharing'.

Say 'Use the two 10 Frames in front of you and colour 12 circles to show what unequal sharing looks like. Remember to show an unequal share.'

##### Step 3

For this step, there are two templates to choose from. Students can either use the template with $2.00 coins or $5.00 notes depending on their level of readiness. Students may also complete both templates.

Point to the title 'Fair Sharing'. Say:

- Look at the two 10 frames and make these 10 Frames fair by adding extra coins or notes to either frame. Remember to show a fair share.
- Write two number sentences for the first 10 frame. Write an addition and subtraction sentence.

#### Year 2

##### Step 1

Point to the column titled 'Equal Sharing'. Say:

- Now use the three circles in front of you and draw dots in the second and third circles to show what 'equal sharing' looks like. Remember to show an equal share.
- Write an addition sentence to show the total number of dots (eg 8+8+8=24).
- Draw your collection into equal rows (array with 3 rows of 8 dots).
- Write a matching multiplication sentence to show the total number of dots (for example, 3 × 8 = 24).
- Write a matching division sentence (for example 24 ÷ 3 = 8).

##### Extension

If you can, draw your collection in at least one other way and write a matching multiplication and division sentence for each. (6 × 4 = 24, 2 × 12 = 24, and so on)

##### Step 2

Point to the column titled 'Unequal Sharing'. Say:

- Now use the three circles in front of you and draw dots in the second and third circles to show what unequal sharing looks like. Remember to show an unequal share.
- How many dots are in each circle?

##### Step 3

Give students the fair sharing template.

Point to the title 'Fair Sharing'. Say:

- Look at the three circles and make these circles fair by adding extra coins or notes to any of the circles. Remember to show a fair share.
- Write a number sentence for each circle to show that they have the same value.

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