Deputy Commissioner of Taxation v Aitken [2015] WADC 18

In Deputy Commissioner of Taxation v Aitken [2015] WADC 18 the defendant contended he had delivered to the plaintiff a non-negotiable promissory note to discharge his debt and as that promissory note has not been presented for payment by the plaintiff nor dishonoured the debt is discharged and matter settled. Further, that all laws passed since the Royal Style and Titles Act 1973 using the Queen of Australia are invalid and judges and magistrates in Western Australia have taken an alternate or extra jurisdictional oath in contempt of the Commonwealth of Australian Constitution Act. The defendant also submitted that he was a British subject and that laws purportedly passed by the Australian government do not apply to him.

“These or similar submissions, in relation to both State and Commonwealth Acts, using the same grounds or variants thereof have been made in a large number of cases and characterised over a period of almost 17 years as having no basis in law by Commonwealth courts: Joosse & Anor v Australian Securities and Investment Commission [1998] HCA 77; (1998) 159 ALR 260; Helljay Investments Pty Ltd v Deputy Commissioner of Taxation [1999] HCA 56; McKewin’s Hairdressing and Beauty Supplies Pty Ltd v Deputy Commissioner of Taxation [2000] HCA 27; (2000) 171 ALR 335; and State courts: Hedley v Spivey [2011] WASC 325 [19]; Shaw v Jim McGinty in his capacity as Attorney General & Anor [2006] WASCA 231; Glew & Anor v Shire of Greenough [2006] WASCA 260 (special leave refused: Glew v Shire of Greenough [2007] HCATrans 520); Glew Technologies Pty Ltd v Department of Planning and Infrastructure [2007] WASCA 289; Glew v City of Greater Geraldton [2012] WASCA 94; Glew v Frank Jasper Pty Ltd [2012] WASCA 93; Krysiak v Hodgson [2009] WASCA 114; Glew v The Governor of Western Australia [2009] WASC 14; Glew v Frank Jasper Pty Ltd [2010] WASCA 87; O’Connell v The State of Western Australia [2012] WASCA 96 [92]; Hedley v Spivey [2012] WASCA 116; Bell v Cribb [2012] WASCA 234; and also by courts in other jurisdictions: Meads v Meads [2012] ABQB 571.”

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