Miller v Chapman [2001] FCA 105

In Miller v Chapman [2001] FCA 105 the applicant had challenged his taxation assessments on the grounds the Australian Tax Office is not a legal entity, and the so-called “interregnum argument” based upon an asserted deficiency in the appointment of Lord Gowrie VC as Governor-General and in the giving of Royal Assent to the Income Tax Assessment Act 1936, both of which were rejected in prior jurisprudence. It was discovered that the source of these contentions was the Institute of Taxation Research … Continue reading Miller v Chapman [2001] FCA 105
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