Daniels v Deputy Commissioner of Taxation [2007] SASC 114

Daniels v Deputy Commissioner of Taxation [2007] SASC 114

These proceedings arose due to the respondent’s unfaltering stance that contributing monies to purposes associated with abortion indirectly through taxation, is contrary to his beliefs and faith as a Christian. The respondent contacted the ATO for the purpose of suggesting his taxation liability be reduced by the amount of the abortion levy (0.5117 per cent), which was rejected. In his previous case he relied references to international treaties and documents, religious documents and biblical references, and in this appeal contended that the Australian Taxation Office and Deputy Commissioner of Taxation are not legal entities and have no legal standing to bring the proceedings or collect taxes, that treason and misprisions of treason have been committed by enacting the Acts Amendment and Repeal (Court and Legal Practice) Act 2003 (WA), which prescribes references to the ‘Crown’ be substituted with references to the ‘State’, that the cheques sent to the ATO in 2001 to discharge his taxation liability less the 0.5117 per cent abortion levy created a contract which the ATO subsequently breached in seeking payment of the withheld monies, and that the court filing fees breaches chapter 29 of the Magna Carta, among other grounds.