by Kev Moore

The ATO is an agency –

The parliament has given the agency called the ATO the authority to tax. We now have government by appointment running this country. This is the shadow government sometimes spoken about, but never referred to as government by appointment. This type of government represents taxation without representation.

Agency –

1. a business or organization providing a particular service on behalf of another business, person, or group.

Senator George Brandis :-

“It is important to point out that although the ATO is an agency of the Commonwealth it is a different legal personality.”

“Nevertheless, because a constitutional issue had been raised, a notice under section 78B of the Judiciary Act went to the Commonwealth, as well as to the states and territories, asking if the Commonwealth wished to intervene in the proceedings. It is important to point out that although the ATO is an agency of the Commonwealth it is a different legal personality. It nevertheless represents the interests of the Commonwealth in protecting the revenue. It is not automatic that the Commonwealth intervenes in proceedings every time it receives a section 78B notice. Every section 78B notice is assessed according to its own particular facts.”

The privately owned  ATO is effectively a debt collector for the non Constitutional make-believe “Australian Government” IMO.    Debt collector laws therefore would apply –

http://www.openaustralia.org.au/senate/?id=2016-11-28.16.2

Do I have a contract with you?

https://www.moneysmart.gov.au/managing-your-money/managing-debts/dealing-with-debt-collectors