The Australian Tax Office is not a legal entity

The point is often raised that the Australian Tax Office does not have legal existence and therefore cannot impose taxes. The contention seems to originate in a submission in Moeliker v Chapman [2000] HCATrans 242, in which it was agreed that the Australian Tax Office does not have legal personality. This point was sufficient for many theorists to indicate that taxes were voluntary.  Click to access moeliker-v-chapman-b8_2000-2000-hcatrans-242-17-may-2000.pdf But that is as far as the contention could proceed as it was … Continue reading The Australian Tax Office is not a legal entity
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