O’Hagan v Commissioner of Taxation [2020] QDC 288

In O’Hagan v Commissioner of Taxation [2020] QDC 288 the applicant was found guilty after a summary trial of four offences of failing when and as required pursuant to a taxation law to give a return to the Commissioner of Taxation. The appellant appealed his conviction and sentence on grounds that included the Magistrates Court … Continue reading O’Hagan v Commissioner of Taxation [2020] QDC 288 →

Ibolya Szucs v Deputy Commissioner of Taxation [2007] FCA 1492

In Ibolya Szucs v Deputy Commissioner of Taxation [2007] FCA 1492 the applicant resisted a sequestration order that issued regarding an unpaid tax debt. The notice of appeal sought orders that the sequestration order be set aside, that the Deputy Commissioner of Taxation, the Australian Taxation Office and an officer employed in the Australian Taxation Office … Continue reading Ibolya Szucs v Deputy Commissioner of Taxation [2007] FCA 1492 →

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 →

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 →

David Fitzgibbon

Barrister David Fitzgibbon appeared in many cases attempting the contention that the Royal Style and Titles Act 1973 is invalid and unconstitutional, or that there was a "break in sovereignty" from the time of the Treaty of Versailles in 1919, among many other contentions that were settled in prior jurisprudence. Often Mr Fitzgibbon was instructed … Continue reading David Fitzgibbon →

Daniels v Deputy Commissioner of Taxation [2007] SASC 114

The proceedings in Daniels v Deputy Commissioner of Taxation [2007] SASC 114 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 … Continue reading Daniels v Deputy Commissioner of Taxation [2007] SASC 114 →

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 … Continue reading The Australian Tax Office is not a legal entity →

Mike Palmer

Mike Palmer operates Know Your Rights Group and Aussie Speeding Fines, both websites promote many OPCA concepts and sells booklets of the same titles. Like the multi-level marketing strategies employed by the Institute of Taxation Research, Mike Palmer actively employs an enthusiastic sales pitch to sell his wares, reminiscent of a used car salesman making you … Continue reading Mike Palmer →

Deputy Commissioner of Taxation v Bonaccorso (No 1 2 & 3) [2016] NSWSC 595/766/1018

The defendant challenges the Deputy Commissioner’s standing, and the existence of the legislative scheme under which the proceedings are pursued; the Court’s jurisdiction and indeed, its existence; the very existence of Australia as a nation; the existence of the Constitution as a law under which the Federal Parliament enacts statutes, and whether certain statutes have … Continue reading Deputy Commissioner of Taxation v Bonaccorso (No 1 2 & 3) [2016] NSWSC 595/766/1018 →

Deputy Commissioner Of Taxation v Cutts (No.4) [2019] FCCA 2866

After a series of adjournments dating back 16 months to 2 February 2016, the applicant in Deputy Commissioner of Taxation v Cutts [2017] FCCA 1760, the Deputy Commissioner of Taxation, sought orders that the application of the respondent, Maurice James Cutts, for review of a decision by a Registrar to make a sequestration order against … Continue reading Deputy Commissioner Of Taxation v Cutts (No.4) [2019] FCCA 2866 →

Mike Holt (CIR NOW)

Mike Holt runs the CIR NOW website, (citizens initiated referendum now) and several other blogs and accounts, such as The Bloody Aussie Battler (which also has a YouTube channel), and Advance Australia. These websites are full of OPCA related content, pseudo legal myths, and constitutional misconceptions spread by various vexatious litigants and more. Here are … Continue reading Mike Holt (CIR NOW) →