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-----Original Message-----
From: [EMAIL PROTECTED] <[EMAIL PROTECTED]> To: omega <[EMAIL PROTECTED]> Date: Thursday, 1 July 1999 6:54 PM Subject: RE: Legal Realities.doc I hope these attachments help I will try and
get you as much concrete evidence as I can you may wish to contact ITR I will
attach their details or you can contact them via the details of the taxation
page on our web site www.reclaimaustralia.net Regards, Mark -----Original
Message----- What I now need are
some procedures to get my case underway after you have answered the question as
to whether the High Court has already ruled such cases as "frivolous".
What I need too is some concrete evidence to stick up the nose of some of my
legal fraternity friends who claim all such cases have been ruled
out. -----Original
Message----- Legal Realities "Taxation is now
optional" A QUESTION OF
FAIRNESS The question of taxation concerns all
businessmen worldwide. A fundamental feature of any consideration of taxation
regimes is what are the lawful taxes a business can be expected to pay? In a
number of countries there is an unlawful tax system as well with
"contributions" being collected at the point of a gun and delivered to
the warlord controlling the troops or bandits, but this approach is not
acceptable in civilised peaceful countries. After 25 years of painstaking research
worldwide the associates of the Institute of Taxation Research have pooled their
databases to produce the most comprehensive collection of documents and
information illuminating the legal basis on which the Australian taxation system
is built. This research is fully protected under international copyright
laws. Like all true academic resources the
information held is of a factual basis only, supported by original documents
where possible or certified or notarised copies of original government documents
when these are the best available source. Any information, which is mere
opinion, either legal or academic, is excluded from this database as not capable
of independent verification. The services of the Institute will be made
available to the wider business community through a system of selected
consultants. The
Background to the Current Australian Taxation
System. 1.
The Myth Just 18 months away from the end of the
20th Century the vast bulk of Australians still believe we share a great
democracy built on the rock of British law and Australian egalitarianism - in
short one of the few truly free nations on earth where the taxes imposed are
basically equitable and the taxation system is not based on
corruption. At first glance this would appear to
originate in our heritage of a mixture of English law and the Westminster
political system, a strong injection of Irish humour and hubris, an independence
of character moulded by the tough early days of the colonists’ experience
and a bravery demonstrated in two world wars and a host of other smaller
conflicts. The changing immigrant nature of our
population has so far not modified the basic legal and political structure under
which we live nor the basic taxation system. One of our major selling points to the
rest of the investment world is the stability of our social system - not for us
the turmoil and disruption of revolution. Australians are "too
apathetic" to embrace radical change according to most media
commentators. Yet very few of the above statements are
really true. Real history tells a quite different story. 2.
The Truth Despite the myth which has been widespread
in recent years for political purposes Australia did not become a nation in 1901
either symbolically or legally. Six colonies were legally brought together in a
single self governing colony called the "Commonwealth of Australia"
although a number of the founding fathers objected to the term
"Commonwealth" since it gave the impression of an independence and
sovereignty Australia did not possess. The full name of the British Act, which
created the Commonwealth, says it all, "The British Colony of the
Commonwealth of Australia Constitution Act 1900 (UK)". However this Act is
publicly known by a short title allowed by Section 2 of the Act - "The
Commonwealth of Australia Constitution Act"- and the federal government
never refers to the bill by its full and proper title at any time. Even official
copies of the British Act are printed by the Government Printer without the
correct title. The reason is easily discernible. In 1911 Australia, Canada, New Zealand and
South Africa were given the new title of "Dominion" to distinguish
them from other smaller colonies, at the same time all four remained colonies in
all legal senses. When King George V declared war on Germany
in 1914 on behalf of Great Britain and its colonies Australia and Australians
found themselves at war. Thousands of Australians volunteered and went off to
fight in the Middle East and Europe but a large slice of the population of Irish
background, mindful of the activities of British troops in Ireland, refused to
volunteer. An attempt by Labor Prime Minister William
Morris Hughes to introduce conscription via referendum failed on two occasion in
1916/17 tearing the Labor Party apart resulting in Hughes switching political
sides to become a non-Labor Prime Minister leading a pro-British government in a
move which has had profound consequences even today. However at the Imperial War Conference of
1917 in London whilst these events were unfolding in Australia the British
Government announced a decision on the basis of the contribution made to the war
effort by Australia, Canada, South Africa, New Zealand and Newfoundland to have
all five colonies become independent sovereign nations following the War but
remaining within "an Imperial Commonwealth". It was decided by Resolution IX of this
Conference that "the readjustment of constitutional relations of the
component parts of the Empire is too important and intricate a subject to be
dealt with during the War and that it should form the subject of a special
Imperial Conference to be summoned as soon as possible after the cessation of
hostilitieis." In one of the amazing twists of history
this constitutional readjustment in Australia has never been implemented
although international law requires that a country’s constitution on which
the actions of its government depend in the wider world must be a sovereign
document and not subject to the laws or government of any other
nation. Unfortunately the 1901 Constitution was
and remains solely an Act of the Westminster Parliament and is not in terms of
international law a "document of sovereignty". The test is whether the
Westminster Parliament could repeal the Act containing the 1901 Constitution and
the United Kingdom Government has declared in writing to both the United Nations
and to Australia that it retains this power. The other critical test is whether the
1901 Constitution in a legal sense survived the attainment of sovereign nation
status by Australia. On 30th. June last year Hong Kong and the
New Territories were ceded to the Peoples Republic of China bringing Hong
Kong’s status as a British Colony to an end. Most people believe wrongly that this was
simply the end of a 99 year lease so that reversion to China was largely
automatic. In the case of the New Territories the lease situation did apply, but
the island of Hong Kong itself was sovereign British territory ceded to the
United Kingdom by the Treaty of Nanking of 1842. The position of Hong Kong island was
exactly the same as Australia’s position on 9th. January 1920. It had a
local parliament subject to direction from London. It had a British queen, a
British governor, and English law applied in a way which made it superior to law
made by the local assembly. In short it was a colony. But at one minute past midnight on 1st
July 1997 Hong Kong stripped away every vestige of British colonial ownership,
flags, coats of arms, troops and governor all departed powerless to affect the
future of the island. At one minute past midnight on 10th.
January 1920 the same legal criteria applied to Australia as a former colony.
British colonial power no longer applied and what’s more this was
guaranteed by a treaty signed by all the major international powers of the day,
the Covenant of the League of Nations, a section of the Treaty of Versailles
which ended World War One, not just by a treaty between the UK and China which
covered the situation in Hong Kong. However 78 years later the Commonwealth
and State Governments are still illegally using all of the mechanisms and
trappings of British colonial rule and collecting tax
unlawfully. At some stage Australia will create a new
lawful tax system to which we will all be subject, but in the meantime tax
collections are no more lawful than collections by an armed bandit running in
the front door and threatening your staff.. 3.
The Consequences In strictly legal terms there is no lawful
taxation system in Australia. Both the legislative power of the state and
federal parliaments and the executive power of the governments possess no basis
in law. The de facto reality however is that the Australia Taxation Office
exists, the laws exist on paper, and the court and judicial system is still in
place to coerce ordinary peaceful citizens into payment of whatever amount the
ATO demands. The Institute of
Taxation Research takes a totally different view. Having spent years investigating the flaws
in the political and legal system the I.T.R. has developed methods of using
elements of the existing de facto legal system against the ATO by using the
overriding authority of the superior courts to paralyse the bureaucratic
manoeuvres of taxation officials. In addition the Institute of Taxation Research is backing a series of
High Court challenges to the legal and executive basis of the taxation system in
the full knowledge that the ATO has no valid defence. Our experience shows that taxation
officials will try every trick available to them to bluff taxpayers into parting
with large amounts of money but when finally confronted by their own illegality
a negotiated settlement can be reached if this is desirable or payment can be
completely negated if that is the desired choice. In any case whilever the current taxation
system remains in place payment of income tax, company tax or any other
Commonwealth or state imposed tax can be made optional by the application of the
correct legal procedures. It must be emphasised that every step
follows clear legal guidelines and established court procedures. When a new
fairer taxation system is established which encourages business activity these
methods will be able to be put aside. In the meantime every businessman or
businesswoman owes a duty to themselves, their shareholders and their employees
to retain as much of the earnings and profits as possible within their business
to increase its size and security. Every day you are forced to obey the law.
Isn’t it time the Australian Taxation Office was forced to obey the law as
well? |
Title: Legal Realities
30 KEY QUESTIONS.doc
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