Australian Taxation Office Does Not Exist.
Section from ATO legal database:
FEDERAL COURT OF AUSTRALIA
Deputy Commissioner of Taxation v Levick
[1999] FCA 1580
Hill J
20 October, 1 December 1999 - Sydney
22 First, let it be assumed that the Australian Taxation Office does not exist for legal purposes. Certainly, it is common ground that there was no notice of gazettal published which related to any change of name of a department giving rise to the Australian Taxation Office. One may say of this submission, as one may say of all the others, so what? Under the Income Tax Assessment Act 1936 (Cth) income tax as levied under the relevant rating act is, when assessed and the assessment is notified to a taxpayer, a debt which is due to the Commonwealth, and payable to the Commissioner of Taxation: s 208. It is not payable to the Australian Taxation Office, whatever that may be. It is to be sued for and recovered by either the Commissioner or Deputy Commis sioner: s 209.
Today at the bookshop, I checked in several AUSTRALIAN dictionaries the meaning of "levied".
One of those meaning was" Something deceptively obtained from another".
What the Judge is saying here is that IF the Commissioner for Taxation is able to deceptively coerce you into believing or agreeing that you are a "taxpayer" by lodging an income tax assessment, and by your agreeance that you are in fact the STRAWMAN ALL CAPS TRADE NAME they have created, which you are not, the he may sue you for said levied taxes if you do not pay them, HOWEVER the ATO has nothing to do with the matter....
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