Australia is a corporation set up in such a manner that corporate entities and businesses are supported by the tax paying general populous, to such a degree that a corporate structure can factually result in 0% tax paid, via registration in 'tax' havens, 'shelf' companies etc, actions which are deemed 'illegal' if done by the masses.
Court cases and rulings are invaluable tools, as not only are they 'legal', but also may set a precedence for other or similar cases, and can and are often used as reference for and by judges / magistrates, in the corporate places of business, trading or commerce commonly known as 'courts'.
From the 'print friendly' ATO the corporate spiel is as follows:
Corpau has obtained documentation that states that the Australian Tax Office (ATO) ABN: 51 824 753 556 is NOT a legal entity.
The documentation is from the HIGH COURT of AUSTRALIA, Brisbane Office, lodged on the 1st day of March 2000. The plaintiff being IVAN GORSHKOV and the defendant Stephen Chapman (Deputy Commissioner of Taxation).
THIS DOCUMENTATION NEEDS TO BE PASSED ON TO EVERY AUSTRALIAN TAX PAYING CITIZEN.
The document is as follows: