Poonon Pty Ltd v Deputy Commissioner of Taxation [1999] NSWSC 1121

In Poonon Pty Ltd v Deputy Commissioner of Taxation [1999] NSWSC 1121 the applicants resisted a winding up order, with David Fitzgibbon as counsel, instructed by Wayne Levick & Associates. The grounds included an issue relating to sovereignty which the court noted was the subject of the judgments of Hayne J in Joosse v Australian … Continue reading Poonon Pty Ltd v Deputy Commissioner of Taxation [1999] NSWSC 1121

Matchett & Lattimore v Deputy Commissioner of Taxation [2000] NSWSC 975

In Matchett J M v Deputy Commissioner of Taxation; Lattimore J C v Deputy Commissioner of Taxation; Lattimore v M v Deputy Commissioner of Taxation; Matchett J F v Deputy Commissioner of Taxation [2000] NSWSC 975 the plaintiffs were successfully sued for outstanding taxes, and sought orders that the decisions made against them be quashed and … Continue reading Matchett & Lattimore v Deputy Commissioner of Taxation [2000] NSWSC 975

Dooney v Henry [2000] HCA 44 

In Dooney v Henry [2000] HCA 44 several matters were heard together, as the plaintiffs delivered Statements of Claim which all sought substantially the same relief and raised the same points for decision.  In every case a Reply had also been delivered, and these also raised similar issues for determination. Counsel for all the plaintiffs was … Continue reading Dooney v Henry [2000] HCA 44 

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 … Continue reading Miller v Chapman [2001] FCA 105

The Institute of Taxation Research and Wayne Levick

The Institute of Taxation Research was formed in 1998, promising that one could make any tax liability voluntary if they used their services. The strategy centered around the proposition that the taxation legislation is invalid, as the whole legal system has no basis in law and the Constitution is invalid, so there is no basis … Continue reading The Institute of Taxation Research and Wayne Levick