Tax Havens built into Australian law since 1953 re: Moeliker v Chapman

On the infamous High Court of Australia case; Moeliker v Chapman, the question of taxation was stayed in the court.

Also, a bit of editing had to be done before official publication in the Commonwealth Law Reports.

 Which brings us to:

"...Since 1953 tax laws for multinationals have allowed the evasion of taxes on corporate profits tax havens have existed for the wealthy and continue to exist. The tax office admits this it is not a legal entity, how can it be party to a treaty..."

 

From the document by Kevin W.D. Thompson from 2009:

submitted to the "PARLIAMENT of AUSTRALIA"

at: https://www.aph.gov.au/Parliamentary_Business/Committees/House_of_Representatives_Committees?url=jsct/october2002/subs/sub1to1-2.pdf