top of page


Forwarded from The Australia Project

Did you ever wonder why, a few years ago, the Australian Taxation Office (ATO) suddenly—and without explanation—withdrew from its years-long legal persecution of Aussie comedy legend, Paul Hogan?

Here's why....

The Institute of Taxation Research (ITR), through an exhaustive search under the Freedom of Information Act (FOIA), has now received irrefutable proof that the ATO was never officially gazetted in 1973 at its formation.

Legally, therefore, the ATO does not exist!

A barrister in Sydney presented this information to a Judicial Registrar who was hearing a liquidation proceeding.

The Registrar adjourned the case immediately, after appearing "visibly shaken". A matter of hours later, an airline pilot who was in the Federal Court in Melbourne, against the ATO, was contacted by ATO solicitors and informed that they were not proceeding with the case.


An earlier FOIA request asked for "...certified copies of the documents that establish the Australian Taxation Office." In response, Mr. R.J. Tomkins, (ATO solicitor), reported:

"With regards the creation of the Australian Taxation Office (ATO), I was able to ascertain that the ATO was created as a branch of the Commonwealth Public Service by an executive instrument in 1973. Officers of the Commonwealth Public Service are assigned to the ATO and the Commissioner of Taxation is put in charge of those Officers by section 25(4) of the Public Service Act 1922.

"An extensive search of the ATO library and records management system failed to identify any document relevant to this part of your request. Similarly, enquiries to the Commissioner's Office, People and Structures Branch, The Delegations and Authorisations Officer and the Parliamentary Business Unit did not identify any document.

"On the advice of the Australian Government Solicitor's Office, I contacted the Office of the Official Secretary to the Governor-General in an attempt to identify, and obtain a copy of the executive instrument. This office referred me to the Federal Executive Council who then suggested I contact Australian Archives. A detailed search by all offices failed to locate the relevant document.

"Accordingly, I am obliged in terms of section 24A of the Act to deny access to this part of your application on the grounds that I was not able to locate the requested document".

It was from this original FOIA request that the ITR was eventually able to identify that the ATO was never legally formed, and therefore has been illegally illiciting taxes since its formation!

The ITR takes the view that all the tax laws in the country are illegal anyway—under an illegal Constitution—and that, therefore, taxes are voluntary.

Editor's Comment

Here is a question then.. "So how have they been able to take so many people and companies to court and ruin them for so many years if they themselves are not a legal entity...?"

bottom of page