the deputy commissioner of taxation defence

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  • 8/9/2019 The Deputy Commissioner of Taxation Defence

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    A NOTICE UNDER Section 78 B OF THE

    JUDICIARY ACT, 1903 (Cth)

    In the matter of a Notice under the provisions of section 78B of theJudiciary Act, 1903 (Cth)

    Between The Deputy Commissioner of TaxationPlaintiff

    and XXXXXXX

    Defendant

    Being Plaint No. ???? of200? in the Local?? Court ofNew South Wales at ???

    NOTICE OF A CONSTITUTIONAL MATTER

    a. The Commonwealth of Australia Constitution Act, 1900 (U.K.)b. The Royal Style andTitles Act, 1973 (Cth)c. The Income Tax Assessment Act, 1936 (Cth)d. The Taxation Administration Act, 1953 (Cth)e. Royal and Parliamentary Titles Act, 1927 (U.K.)

    1. The matterbefore the Local Court of New South Wales at Parramatta depends uponthe validity of the executive power of the Commonwealth as vested in the Queen andis exercisable by the Governor-General of the Commonwealth of Australia as the

    Queens representative and extends to the execution and maintenance of clause nine(9) ofthe Commonwealth of Australia Constitution Act, 1900 (U.K.) and of the laws of

    the Commonwealth, as is specified in section 61 of the aforesaid clause of theaforesaid Act.

    2. ThePreamble to the Commonwealth of Australia Constitution Act, 1900 (U.K.)defines the Crown as that of the United Kingdom of Great Britain and Ireland.

    3. Clause two (2) of the Commonwealth of Australia Constitution Act, 1900 (U.K.) states,The provisions of this Act referring to the Queen shall extend to Her Majestys heirsand successors in the sovereignty of the United Kingdom.

    4. Throughout the entire Commonwealth of Australia Constitution Act, 1900 (U.K.) theUnited Kingdom is as defined within thePreamble to that Act.

    5. TheRoyal and Parliamentary Titles Act, 1927 (U.K.) established the new sovereigntyof the United Kingdom of Great Britain and Northern Ireland. TheRoyal andParliamentary Titles Act, 1927 (U.K.) was neverlaw applicable to the Commonwealth

    of Australia, not being law adopted as Australian law under the Statute of WestminsterAdoption Act, 1942 (Cth).

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