The authority of the tax office questioned

Michael Carmody,
"Commissioner of Taxation"
2 Constitution Avenue
Canberra ACT 2600
GPO Box 900
Civic Square ACT 2608

Michael,

As you are no doubt aware, Queen Victoria died on the 22nd of January 1901.

Upon her death, Letters Patent issued under her name, ceased to hold effect. You are obviously not aware of this and a number of other points I shall bring to your immediate attention.

A Letters Patent is a written Command from The Sovereign to a British Subject to carry out this Royal Command by the means set out within the Letters Patent. A "Governor-General" or State "Governor" must hold valid Letters Patent to carry out his or her duties with proper authority. A "Commission", signed by a "Prime Minister", State "Premier" or foreign Monarch is not a competent document and does not substitute for Letters Patent.

The authority of the Letters Patent ceases immediately upon any of the following events occurring.

1. The death of The Sovereign,

2. The cancellation of the Letters Patent by The Sovereign,

3. The requirements of the Letters Patent having been fulfilled, or,

4. The recipient of the Letters Patent ceasing to be a British Subject.

Quite apart from the obvious difficulty arising from the above singular barriers to any authority emanating from the position of "Governor-General" of Australia, the following will be of interest to you.

In a chronological sense of events, we begin with the death of Queen Victoria.

On June 28th 1919, Prime Minister Hughes signed the treaty of Versailles and Australia gained independence from Great Britain by that signing.

On January 10th 1920, Australia joined the League of Nations as a founding member. The prerequisite for becoming a member was sovereignty. Under International Law Australia was a sovereign nation.

Upon attaining Membership of the League of Nations, Australia was guaranteed sovereignty and Article X of the Covenant of the League so provides.

On December 17th 1920, the League of Nations confirmed Australia's mandates over ex-German Pacific Territories and Australia administered the whole of Papua New Guinea plus Nauru from that time forward until independent satisfaction was achieved. Australia gave independence to Papua New Guinea in 1975, whereupon Papua New Guinea embraced a new Constitution and laws. As you are no doubt aware it is a legal impossibility for a nation to award independence to another nation unless the administering nation is sovereign in itself.

Australia's first treaty with a foreign nation was signed in February 1922, and that was the Washington Naval Treaty. You will no doubt understand that the cognisance of a treaty making power is a prerequisite to recognition as a sovereign nation.

In 1926 the Inter-Imperial Relations Committee issued a declaration on absolute equality of the Dominions with the United Kingdom.

On June 26th 1945, Australia signed the United Nations Charter as a foundation Member State. The League of Nations was terminated in 1946. Australia's sovereign nation status is guaranteed by the United Nations Charter, Article 2 paragraphs 1 and 4 plus various resolutions.

In 1973, the "Federal Parliament" purported to alter the "Colony of the Commonwealth of Australia Constitution Act 1900 (UK)" (Full title) to substitute the title "Queen of Australia" for the British Monarch. Any casual observer of the constitutional process would recognise that the "Colony of the Commonwealth of Australia Constitution Act 1900 (UK)" is an Act of the Imperial British Parliament, of which our "constitution" is but part. You will also reason that as Queen Elizabeth 11 is not an Australian citizen, and the Australian people have never given informed consent to the appointment of a foreign Head of State, and most certainly not to an hereditary Monarch, Queen Elizabeth 11 has no authority in Australia. She cannot, as the Queen of England, wield any kind of authority in Australia and as "Queen of Australia" she has no authority over British legislation from which all Australian legislation "draws" its authority. Queen Elizabeth II of England acknowledges that she has no power over or in Australia. The British legislation, namely Federal and State Constitutions and the "Australia Act 1986" may well have authority embodied by the British Parliament, however these documents are entirely mute and have no significance in Australia.

I would imagine by now you have a picture of the point made. You have no authority above that of any other Australian citizen. In fact, in the absence of any other authority, indigenous law is the repository from which we must derive authority.

As an aboriginal Australian, I request that you produce irrefutable evidence of the following; in order to maintain your position as "Federal Taxation Commissioner" of Australia.

a) The formal authority of the "Governor-General" and State "Governors", in Australia, following the death of Queen Victoria, Queen of England, in 1901,
b) the informed formal consent of the sovereign people of Australia for the use of British law in Australia post January 22nd 1901,
c) the informed formal consent of the sovereign people of Australia for the use of British law, in Australia, post June 28th 1919,
d) the informed formal consent of the sovereign people of Australia for the use of British law, in Australia post January 10th 1920,
e) the informed formal consent of the sovereign people of Australia for the appointment of a foreign Head of State,
f) the informed formal consent of the British people for the use of British law, in Australia, post January 22nd 1901,
g) the informed formal consent of the British people for the use of British law, in Australia, post June 28th 1919,
h) the informed formal consent of the British people for the use of British law, in Australia, post January 10th 1920,
i) the Treaty between Australia and the United Kingdom allowing the use of British law in Australia and the certified registration of such Treaty with the League of Nations and the United Nations, (this would, if in existence, produce the approval of the United Nations for the use of such law.)
j) Letters Patent signed by a lawful Australian Monarch appointing a "Governor-General" and State "Governors", and
k) the informed formal consent of the sovereign people of Australia allowing government by an hereditary Monarch,

So, you see, we have a problem of immense proportions. We have had no valid law in Australia since January 22nd 1901. The pretense has been kept alive in political circles for over the fifty odd years that the problem has been known about by the political establishment.

I require you to take notice that I demand all taxes paid by me, to any government in Australia, for any reason during my life time, to be returned to me post haste.

I require you to remove my name and details from any and all "government" files, both hard, electronic and otherwise.

I require you to remove any and all "FILE" numbers, e.g. "Tax File Number", from any and all files held by your "department", destroyed, and not passed to any other person or place therefore leaving no copies.

I require you to provide me with a formal letter, under your name, addressed to "Whom it May Concern", advising all and sundry that I, and any entity associated with myself and my name, to be free of the requirement to produce a "Tax File Number" or any other invalid requirement of the 30,000 invalid taxation laws, to any person involved in the "finance" industry, government or otherwise or, whosoever should "demand" such authority.

Failing your ability to produce the required evidence regarding the authority of the position of "Federal Taxation Commissioner", and with the above requirements not fulfilled, by January 22nd 1999, the 98th anniversary year since valid rule, I have initiated steps to be taken through the United Nations Secretary-General, Kofi Annan, to conclude satisfaction for the people of Australia.

A failure on your part to fulfill these requirements will be taken as a personal guarantee on your part, to indemnify me for all costs, extending from all taxes paid to date, to all invalid imposts laid upon me from this day forward plus costs and expenses incurred in collecting same.

Put simply, we, the people of sovereign Australia require documented evidence for the continued use of foreign law against our sovereign citizens.

Please be advised that under International and British law it is an offence to use British law in Australia. The United Nations Charter guarantees the people of Australia their sovereignty.

The people of Australia are sovereign, not the politicians, not the parliaments, not the political parties, not the bureaucrats, not the appointed "authorities", not the "Governor-General", not the various State "Governors", not the land, the soil, or the stones, but the people. Without the people there is no nation, there is no sovereignty, there are no elections, there is no law and no money.

I suggest to you that any reliance upon a decision handed down by Hayne "J" on December 21st 1998 is fraught with peril and fragile in the extreme. You are now in the middle of a legal minefield and I cannot even begin to indicate the location of the outer perimeter of the field. Hayne provided a "relief' for his "friends" in Victoria who asked him to make such a decision to "keep the lower 'courts' moving" in that State. We have much to thank him for now, as we have somebody to "hang-out-to-dry", as the saying goes, as he ruled that the use of "The Colony of the Commonwealth of Australia Constitution Act 1900 (UK)" is alive and well in Australia, in direct contrast to the historical evidence, and points of law regarding the Articles of the League of Nations, the Charter of the United Nations and British law.

If there is a need for me to elaborate upon the obvious please feel free to contact me. There is an almost endless stream of material available to show clearly the parlous state of Australia's legal and political system.

Please do not insult me by the forwarding of one of the "department's" standard reply letters which are not worth time, trouble or the paper they are written upon.

It may well be of interest to you to note that in the preamble to "The Colony of the Commonwealth of Australia Constitution Act 1900 (UK)", in para. 3, it states clearly that the name of the Federal Commonwealth shall be "the Commonwealth of Australia". Were you to be operating under the false premise that this document had validity, you would, of course, recognise that all the legislation in use today, plus the currency issued and in circulation, has only the word "Australia" on it and is therefore null and void in any legal sense. A document pertaining to a non-existent country can never have competent validity and is a legal absurdity. You may care to take note that the Parliament of the United Kingdom has not made an amendment to the Constitution Act to allow a name change.

Thank you for your time.

Yours faithfully,
Len Clampett.

...............................................

Michael Carmody,
"Commissioner of Taxation & Child Support Registrar"
2 Constitution Avenue
Canberra ACT 2600
GPO Box 900
Civic Square ACT 2608

Your reference: WHT/LCOL/COOLOOLA/C

Mr. Michael Carmody,

On the 29th December 1998 my wife received a threatening letter from one of your "officers" at the Chermside "Taxation Office" in the "legal" collection section, with no proof that they have the authority to make these threatening demands. They have been asked on previous occasions at the Chermside "Taxation Office" to supply proof of authority to make their demands upon sovereign citizens of Australia.

As you are well aware that Australia did not become a sovereign nation in 1901, despite what our government schooling, politicians and bureaucrats would have us believe. We were a colony of the British Government, under British Colonial law from 1901 until 10th January 1920 when we achieved our Independence as a Sovereign Nation by becoming a founding Member of the League of Nations. The Office of Legal Affairs of the Secretary General of the United Nations confirms the date of our obtaining Sovereignty as the 10th January 1920. A wealth of historical evidence also supports these facts.

· Verbatim extracts of statements of founding fathers of our "Constitution" with "Department of Foreign Affairs and Trade" in Canberra.

· Quick and Garran's commentary "The Annotated Constitution of the Australian Commonwealth" 1901.

· The historical fact of King George V declaring war on Germany on the 5th of August 1914 on behalf of Australia, Britain's colony or dominion.

Other evidence can be cited showing that we were not a sovereign nation in 1901 as in the ruling of Chief Justice Mason in the 1992 High Court case, Australian Capital Television v. The Commonwealth 177 CLR 106, where he stated,

"The very concept of representative government and representative democracy signifies government by the people through their representatives. Translated into constitutional terms, it denotes that the sovereign power which resides in the people is exercised on their behalf by their representatives. In the case of the Australian Constitution, one obstacle to the acceptance of that view is that the Constitution owes its legal force to its character as a statute of the Imperial Parliament enacted in the exercise of its legal sovereignty. The Constitution was not a supreme law proceeding from the people's inherent authority to constitute a government ((75) Sir Owen Dixon, "The Law and the Constitution", (1935) 51 Law Quarterly Review 590, at p 597.)

The Government has recently been forced into formally admitting that Australia obtained Sovereignty in 1920 when it joined the League of Nations and the International Labour Organisation. This admission is a great milestone, and to an extent it renders redundant a lot of the previous cited historical evidence aimed at refuting the Government's previous official stance that Sovereignty was obtained at Federation in 1901. This admission can be found in the Senate-Legal and Constitutional References Committee Report on Commonwealth Power to Make and Implement Treaties in Chapter 4.13. "After the First World War, Australia was separately represented at the Peace Conference, and the Dominions began to exercise greater powers in the area of external affairs. Australia became an independent member of the League of Nations and the International Labour Organisation in 1919. In both these forums, the Dominions were given separate votes and their representatives were accredited by, and responsible to, their own Dominion Governments, rather than the Imperial Government. They did not always vote in the same manner as Great Britain. This admission to the League and the International Labour Organisation involved recognition by other countries that Australia was now a sovereign nation with the necessary 'international personality' to enter into international relations."

This situation occurred because the United Nations pursuant to pressure and has recently ruled that s. 61 of the Constitution did not provide power for Australia to enter into and maintain the 4,000 odd treaties to which Australia is a signatory. In order to preserve these treaties, the Australian Government has been forced to a fall back position claiming right to enter treaties by virtue of Sovereignty obtained in 1920 as mentioned above. The admission of Sovereignty in joining the International Labour Organisation is particularly significant because the I.L.O. required Sovereignty as an admission requirement, so Australia already regarded itself as Sovereign when it entered. Joining the I.L.O. unlike joining the League of Nations did not of itself confer Sovereignty.

On June 28th 1919, Prime Minister Hughes signed the treaty of Versailles and Australia gained independence from Great Britain by that signing.

On January 10th 1920, Australia joined the League of Nations as a founding member. The prerequisite for becoming a member was sovereignty. Under International Law Australia was a sovereign nation.

Upon attaining Membership of the League of Nations, Australia was guaranteed sovereignty and Article X of the Covenant of the League so provides.

On December 17th 1920, the League of Nations confirmed Australia's mandates over ex-German Pacific Territories and Australia administered the whole of Papua New Guinea plus Nauru from that time forward until independent satisfaction was achieved. Australia gave independence to Papua New Guinea in 1975, whereupon Papua New Guinea embraced a new Constitution and laws.

Australia's first treaty with a foreign nation was signed in February 1922, and that was the Washington Naval Treaty. You will understand that the cognisance of a treaty making power is a prerequisite to recognition as a sovereign nation.

In 1926 the Inter-Imperial Relations Committee issued a declaration on absolute equality of the Dominions with the United Kingdom.

On June 26th 1945, Australia signed the United Nations Charter as a foundation Member State. The League of Nations was terminated in 1946. Australia's sovereign nation status is guaranteed by the United Nations Charter, Article 2 paragraphs 1 and 4 plus various resolutions.

In 1973, the "Federal Parliament" purported to alter the "Colony of the Commonwealth of Australia Constitution Act 1900 (UK)" (Full title) to substitute the title "Queen of Australia" for the British Monarch. Any casual observer of the constitutional process would recognise that the "Colony of the Commonwealth of Australia Constitution Act 1900 (UK)" is an Act of the Imperial British Parliament, of which our "constitution" is but part. We recognise also, that the Queensland "Constitution", being an Act of the Colonial Queensland Parliament, enacted under British Colonial rule, can no longer have effect and could not have had effect since the death of Queen Victoria. You will also reason that as Queen Elizabeth 11 is not an Australian citizen, and the Australian people have never given informed consent to the appointment of a foreign Head of State, and most certainly not to an hereditary Monarch. Queen Elizabeth 11 has no authority in Australia. She cannot, as the Queen of England, wield any kind of authority in Australia and as "Queen of Australia" she has no authority over British legislation from which all Australian legislation allegedly draws its authority. The British legislation, namely Federal and State Constitutions and the "Australia Act 1986" may well have authority embodied by the British Parliament, however these documents are entirely mute and have no significance in Australia.

I would imagine by now you have a picture of the point made. I have supplied proof that the "Taxation Office" has no authority above that of any other Australian citizen to make demands upon either my wife or myself. In fact, in the absence of any other authority, indigenous law is the repository from which we must derive authority.

As an aboriginal Australian, I request that you produce irrefutable evidence of the following, in order to maintain the taxation office demands or cease all action against my wife and myself.

a) The formal authority of the "Governor-General" and State "Governors", in Australia, following the death of Queen Victoria, Queen of England, in 1901,
b) the informed formal consent of the sovereign people of Australia for the use of British law in Australia post January 22nd 1901,
c) the informed formal consent of the sovereign people of Australia for the use of British law, in Australia, post June 28th 1919,
d) the informed formal consent of the sovereign people of Australia for the use of British law, in Australia post January 10th 1920,
e) the informed formal consent of the sovereign people of Australia for the appointment of a foreign Head of State,
f) the informed formal consent of the British people for the use of British law, in Australia, post January 22nd 1901,
g) the informed formal consent of the British people for the use of British law, in Australia, post June 28th 1919,
h) the informed formal consent of the British people for the use of British law, in Australia, after January 10th 1920,
i) the Treaty between Australia and the United Kingdom allowing the use of British law in Australia and the certified registration of such Treaty with the League of Nations and the United Nations,
j) Letters Patent signed by a lawful Australian Monarch appointing a "Governor-General" and State "Governors", and
k) the informed formal consent of the sovereign people of Australia allowing government by an hereditary Monarch,

So, you see, we have a problem of immense proportions. We have had no valid law in Australia since January 22nd 1901. The pretence has been kept alive in political circles for over the fifty odd years that the problem has been known about by the political establishment.

I have sent a submission to the United Nations Secretary-General, Kofi Annan, in New York regarding the attempts by your "office" to enforce foreign laws upon my wife, family and myself. And that it be upon the personal expense of you and your officers to proof that you have the authority to make such demands.

Put simply, we, the people of sovereign Australia require documented evidence for the continued use of foreign law against our sovereign citizens.

Please be advised that under International and British law it is an offence to use British law in Australia. The United Nations Charter guarantees the people of Australia their sovereignty.

The people of Australia are sovereign, not the politicians, not the parliaments, not the political parties, not the bureaucrats, not the appointed "authorities", not the "Governor-General", not the various State "Governors", no the land, the soil, or the stones, but the people. Without the people there is no nation, there is no sovereignty, there are no elections, there is no law and no money.

I look forwards to your personal reply as it is unfair for you to impose the personal cost upon one of your staff, like the taxation officer have personally assumed responsibility by having the matter go as far as it has.

Should you persist with your attempted persecution, I will supply further and more detailed evidence to the Secretary-General of the United Nations.

Thank you for your time.

Yours faithfully,

Mark Eling

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