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Australian Taxation Administration Act 1953 – Natural persons
Hi everyone,
I’m currently looking through clauses in the ATAA 1953 to see how to set up the right legal defense for my sister in-law who the ATO slapped with a penalty for recklessly making statements on her tax return.
I saw the following under 8R and 8S:
8R Penalties for offences against sections 8N and 8Q
(1) Subject to subsection (2), an offence against section 8N or 8Q is punishable on conviction by a fine not exceeding 30 penalty units.
(2) Where:
(a) a person is convicted of an offence against section 8N or 8Q;
(b) in a case where the person is a natural person—the Commissioner has elected under subsection 8S(1) to treat the offence otherwise than as a prescribed taxation offence; and
(c) the court before which the person is convicted is satisfied that the person has previously been convicted of a relevant offence;
the penalty that the court may impose in respect of the first‑mentioned offence is a fine not exceeding 50 penalty units or imprisonment for a period not exceeding 12 months, or both.
8S Election to treat offence otherwise than as prescribed taxation offence
(1) The Commissioner may, before the institution of a prosecution of a natural person for an offence against section 8N, or 8Q, or against Division 136 or 137 of the Criminal Code in relation to a taxation law, elect, in writing, to treat the offence otherwise than as a prescribed taxation offence.
(2) Where a prosecution is instituted for an offence in relation to which an election under subsection (1) has been made, the Commissioner shall cause a copy of the election to be filed in the court in which the prosecution is instituted.
Does this Act state that it can seek to prosecute or have jurisdiction over those who claim to be living men or women by grouping them under “natural person”? But then isn’t natural and person mixing jurisdictions and hence is merely to trap people who do this?
God bless,
Brian
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2 Replies
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Natural persons are not living men and women, no contract on earth between two dead entities can contract with a living man or women. They can only contract with a corporation that the living man or woman is agreeing to act as an agent for. We even address our mail to a person acting as [ eg Des Honourable acting as Des Hounourable CEO for the Numpty Corporation] Then we can hold them accountable in their personal capacity and fine them in their personal capacity for any harm they cause us and garnish their personal assets if necessary. Natural person is just another label for a dead entiity/paper corporation.
Person. In general usage, a human being [i.e. natural person – itself an
oxymoron], though by statute term may include a firm, labour
organisations, partnerships, associations, corporations, legal
representatives, trustees, trustees in bankruptcy, or receivers. National
Labour Relations Act, S 2(1), Black’s 5 th Ed P595.
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CITIZEN: One who, under the constitution and laws of the United States, or of a
particular state, is a member of a political community, owing allegiance and
being entitled to the enjoyment of full civil rights. All persons born or
Naturalized in the United States, and subject to the jurisdiction thereof, are
citizens of the United States and of the state wherein they reside. U.S. Const.,
14 th amend.
Members of a political community who, in their associated capacity, have
established or submitted themselves to the dominion of a government for the
promotion of their general welfare and the protection of their individual as well
as collective rights. Blacks Law Dictionary 5 th ED P126
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