Larry Hannigan’s Australia
Larry Hannigan’s Australia
Council Rates/Taxes are Illegal -
A 'rate payer' is a corporation, so how
can one be a rate payer? Just ask the council to produce the contract that was signed
by all parties that confers them the right to charge rates. Where is the valuable
consideration, meeting of the minds ? There isn't any.
The following is for educational purposes and not intended to be specific legal advice or an exhaustive summary. If you require legal advice you should consult an experienced solicitor in the relevant area of law.
ARE YOU A RATE PAYER?
If yes, then you need to read this!
Date: 1st of October 2011
Council’s are unlawful and proof is provided below!
Read this below, it is brilliantly set out and easy to understand and I would like to congratulate A. Parker for taking the time to put it all together, I believe that it is that well researched that it is worthy of the backing of The People of
The Commonwealth of Australia.
However, in order to achieve this; it is a matter for The People to take into their own hands, we need to take action, we need to do it as a united group and we need to do it NOW! The council is the governments’ weakest link and they are operating unlawfully and illegally against us and our Commonwealth Constitution.
The People simply need to stop paying rates until this matter is heard in the High Court of Australia and before a jury of our peers, the court costs are to be paid for by the Australian Commonwealth Government Tax Payers Taxes!
This issue is being brought against Council's Australia Wide on behalf of The People of The Commonwealth of Australia and as such The People's Taxes are to be used to represent its People.
Until we can get this matter into a high court there will be no status quo set as no one has taken the council to court on this matter and in such a massive way before and until this is dealt with by the courts then council's will continue to believe they have a right to charge us Rates which is actually a (TAX) on our land until it is heard in a High Court of Australia.
- Rates are an illegal TAX
- Rates are a TAX because Rates do not contain a Goods & Services Tax (G.S.T) and this is because they cannot charge us a tax on a tax.
- Due to the fact that no goods or services are provided by the council for that tax/rates charge; then council cannot charge you simply because your property has improved in value.
- Plus the fact that this tax/rates charge is purely charged based on council's own property evaluation of YOUR property shows continued bias in this matter, you will note that when the property value dropped since the stock market crash, the rates have never gone down; they only every go up and also, please
- Bear in mind that Councils cannot charge you for anything that they do not provide you with a service for!
We must UNITE on one issue all at one time so let's start with the Rates and bombard the courts with support for The People who are facing court on such matters.
This is how you can help:
Copy this off and hand out to people,
Paste it on Facebook,
Email it on so everyone learns about this rort that council’s are subjecting us to and make a personal commitment to attend the court cases as a show of support for those who are actually being taken to court on this matter, plus the more you learn about this topic; the more you can teach others.
To write an email of support does make the person standing up for our rights feel better, however, by turning up to their court case with (The People) all saying the same thing, this is something that the courts cannot ignore; it's called (People Power) and it is (The Will of The People)!
To start it off, firstly send this entire email to everyone on your contacts list to inform them of what we are doing, then change A F Parkers name to your name and then print or copy off the letter below and send a hard copy via registered post to every council member that you have in your shire, also forward it registered post to your local and federal members. This way they will be inundated with actual letters that they have to sign for and actually open, can you imagine the impact this will have around this country.
I am sick of fiddling around with this and I know that the Australian people want action, so let's feed it to the buggers and refuse to pay our rates; I mean tax, until it is either abolished or upheld in a High Court of Australia.
There are already dozen’s of Australian Freedom Fighters who do not pay rates/taxes, their matter will eventually be heard in the High Court of Australia, will you consider joining this United movement to stop council’s from operating illegally and unlawfully? We need your commitment to help protect and retain The People of Australia’s Rights that are contained in The Commonwealth Constitution of Australian.
Together We Will Make a Difference!
-
P C Achterstraat
Chief Commissioner of State Revenue
Box 40442
Sydney 2001
Dear Commissioner
RE: Register for Land Tax 2005. Client ID: 2020074
The High Court of Australia ruled that “State Governments could not raise ANY TAX” and because of this the ‘State Excise on Fuel, Tobacco & Alcohol’ was removed.
It can be clearly seen that the authors of the Constitution were not allowing for any Parliament other than the Federal Parliament to impose a tax. Therefore, the only land rates/tax that can be imposed within Australia is one imposed by the Federal Parliament through the Commissioner for Taxation.
Unless we receive a “Rates Notice” from the ‘Commissioner for Taxation it is INVALID and UNLAWFUL.
Clearly in sections 51 and 52 of the Constitution and from the Constitutional Commission (1985 – 1988) report that the power of taxation is held exclusively by the Federal Parliament.
Since the parliament of New South Wales has no powers under the Australian Constitution to impose taxes, which has been, determined where The High Court of Australia ruled, “State Governments could not raise ANY TAX” and therefore, “Land Tax” is unlawful. The state government will have to lodge an appeal to the High Court of Australia to overturn the previous decision before they can legally impose such tax upon the people or have the federal Government hold a referendum to alter the constitution.
Section 109 of the Australian Constitution states:
“When a law of a State is inconsistent with a law of the Commonwealth, the latter shall prevail and the former shall, to the extent of the inconsistency, be invalid.”
Because the Parliament of New South Wales is subject to the Commonwealth Parliament and also subject to the Commonwealth Constitution, the states cannot lawfully impose a ‘Land Tax’, ‘only the Commonwealth Government holds such taxation authority’.
Until the State of NSW can provide a legal authority either from the High Court of Australia; or from the Federal Government giving authority to raise taxes, to comply with your intentions would be in breach of the law itself, that you are bound to uphold. When you present such legal authority we will certainly provide the information you request.
Yours sincerely
A PARKER
-
COUNCILS ILLEGAL UNDER THE CONSTITUTION
LOCAL GOVERNMENTS ARE ILLEGAL UNDER THE COMMONWEALTH CONSTITUTION DETERMINED BY TWO REFERENDUMS
18 May 1974 & 3 September 1988
The Australian Electoral Commission on their CD “Australian Referendums 1906—1999”
have advised the following points:-
1. “Under the Australian Commonwealth Constitution any powers not delegated to the Commonwealth are the prerogative of the States UNLESS THEY ARE SPECIFICALLY DENIED.”
2. The Referendum on 18th of May 1974
Q4. Local Government Bodies – The fourth proposal sought to amend section 51
of the Constitution to give the Federal Government power to give financial
assistance to lend and borrow money for any local government body.
3. The people voted NO.
4. Q4. The referendum was NOT carried.
One State recorded a YES vote (NSW), however; nationally only 46.85% of electors voted YES.
TODAY WE HAVE THE FEDERAL GOVERNMENT FUNDING LOCAL GOVERNMENT DIRECTLY IN CONTRAVENTION OF THE CONSTITUTIONAL WILL OF THE PEOPLE.
5. The Referendum on 3rd of September 1988
Q3: Constitution Alteration (Local Government) 1988.
Q3. To alter the Constitution to recognise local government
6. The people voted NO.
7. Q3. The referendum was NOT carried.
No States recorded a YES vote. However; nationally only 33.62% of electors voted YES.
8. The legislative proposal was, "119A. -
accordance with the laws of the State and empowered to administer, and to make bylaws, for their respective areas in accordance with the laws of the State."
9. Unlike a plebiscite, a referendum is binding on the government.
THE FEDERAL GOVERNMENT RECOGNITION OF LOCAL GOVERNMENT IS IN DIRECT CONTRAVENTION OF THE CONSTITUTIONAL WILL OF THE PEOPLE.
The Commonwealth Government is funding Local Governments directly contrary to the Constitution.
All local government has been constitutionally illegal since 3-
This means that all local government authorities now operate without a lawful head of power. The legal bind is that states cannot retain legislation that condones any form of local government.
Thus all levels of government are operating illegally ignoring the instructions of the people. If the government will not obey the Constitutional Will of The People and thus democratic law, why should the people obey parliamentary law? The precedence has been set.
FURTHERMORE Local Government Rates are deemed a tax thus no GST is applicable.
Clearly in sections 51 and 52 of the Constitution and from the Constitutional Commission (1985 – 1988) report that the power of taxation is held exclusively by the Federal Parliament. No states have authority under the constitution to impose a tax. Clearly in sections 51 and 52 of the Constitution and from the Constitutional Commission (1985 – 1988) report that “The power of taxation is held exclusively by the Federal Parliament.” Thus Local Government Rates being a tax are unlawful and in breach of the constitution.
LOCAL GOVERNMENT IS NOT RECOGNISED WITHIN THE AUSTRALIAN CONSTITUTION AND WAS REJECTED AT REFERENDUM OF
THE AUSTRALIAN PEOPLE IN SEPTEMBER 1988.
THEREFORE LOCAL COUNCIL HAS NO LAWFUL BASE.
Thus Councils Should Be Dismissed And Local Government Department Administrators Appointed Permanently.
1. In no section within the Australian Constitution is there provision for the Federal or State Parliament to establish a third level of government without the permission of the people via a Federal Referendum.
2. The High Court of Australia ruled that “State Governments could not raise ANY TAX”, and because of this the ‘State Excise on Fuel, Tobacco & Alcohol’ was removed.
3. It can be clearly seen that the authors of the Constitution were not allowing for any Parliament other than the Federal Parliament to impose a tax. Therefore, the only land rates tax that can be imposed within Australia is one imposed by the Federal Parliament through the Commissioner for Taxation.
4. Unless we receive a “Rates Notice” from the ‘Commissioner for Taxation it is INVALID and UNLAWFUL.
5. Clearly in sections 51 and 52 of the Constitution and from the Constitutional Commission (1985 – 1988) report that the power of taxation is held exclusively by the Federal Parliament.
6. The Courts of Australia have long held that council rates are a tax. Yet, under the Australian Constitution, the Parliaments of the States do not have the power of taxation.
7. “John Winston Howard, Peter Howard Costello & ’Commissioner for Taxation’ Michael Joseph Carmody all stated before the introduction of the infamous “Goods and Services Tax”,
Quote: “Local government Council Rates will attract no GST because Council Rates are a tax and we can’t tax a tax”.
8. The organizations known as ‘local government’ did not exist at the time of the federation of the states into a commonwealth.
9. A ‘rateable person within the meaning of the local government act 1993’ did not exist at the time of the federation of the states into a commonwealth. It can be seen then, that since ‘local government’ did not exist at the time of Federation, then there can be no continuance of local government law.
10. Since ‘local government’ did not exist at the time of Federation, then there can be no continuance of ‘local government’ law. Similarly, as ‘local government land rates tax’ did not exist at the time of Federation there can be no continuance of ‘local government land rates tax’ from that time to now.
11. Following a recommendation of the Constitutional Commission of Inquiry (1985 – 1988) a Referendum was held in September 1988. (“The Constitutional Commission found that there was no basis in law, contained within the Constitution for the provision of ‘Local Government”). They found that barely 50% of the population even knew of the existence of the Constitution, let alone its contents, and that only a few percent of those under 25 years of age knew of its existence at all.)
12. Question 3 from the referendum was: A Proposed Law; ‘To alter the Constitution to recognise local government.’ Do you approve of this alteration?
13. The specific (federal Referendum) proposal was:-
(3) Constitution Alteration (Local Government) 1988…. 119A, “Each state shall
provide for the establishment and continuance of a system of local government, with
local government bodies elected in accordance with the laws of the state, and empowered
to administer, and make by-
14. It was recognized that the Parliaments of the States did not have the power to establish a third tier of government via ‘local government’ and an amendment to the Constitution was necessary for them to obtain these powers.
15. If the Constitution had to be altered to allow for the establishment of ‘local government’, before there could be a continuance of ‘local government from the time of federation, then it is clear that these powers did not exist at the time of the Federation of the States into a Commonwealth.
16. Therefore, if the Constitution had to be altered to allow for the “establishment and continuance” of ‘local government’ these powers did not exist at the time of Federation or sections 106 to 108 of the constitution would have applied and the constitution would not have had to be altered.
17. For the Constitution to be able to be changed, there must be a majority, (either for or against), in each state and a favourable majority must be returned in a majority of States.
The Australian Electoral Commission advise:-
“Referendum results – 3 September 1988”
“(41) Local Government”, being totally reject by 3 084 678 votes of the Australian people.
“Question 3”.
“A Proposed Law: To alter the Constitution to recognise local government.”
“Do you approve this proposed alteration?”
“The Constitution recognises government at the Commonwealth and State levels but makes no mention of local government. Constitution Alteration (Local Government) 1988 sought to give such constitutional recognition to local government.”
18. “Obtained majority in no State and an overall minority of 3 084 678 votes.”
19. Therefore the continuance of Local Government in defiance of the referendum vote of the people is unlawful? Thus the Minister would be acting in accordance with the Australian people’s referendum results if he dismissed the Tweed Shire Council. In fact it is encumbered upon him explicitly follow the instruction of people’s referendum and dismiss all councils.
20. No other conclusion can be derived from this result other than that Local government was not legally recognized by the people of Australia, who are the Government of Australia through their agents the Parliaments.
21. The Parliament of the State did not have these powers before the Referendum, and they were most certainly prohibited from having them after the Referendum.
22. This was confirmed by the Parliament of NSW Legislative Council General Purpose Standing Committee (No 5), Report 19, Local Government Amalgamations, December 2003 which states on page 51, at 4.78: “Local Government is not recognized in the Australian Constitution. In 1974 and 1988 constitutional recognition of local government was considered in referenda to change the constitution but neither referendum was successful.”
23. The members of the various Parliaments of the States and the Commonwealth are the elected representatives of the people of Australia. They are not there as representatives of the Parliaments, but as elected servants of the people. Twice, in 1974 and in 1988 the people of Australia (the Government) told their elected representatives that they did not wish to constitutionally recognize local government.
24. Since the people do not wish to recognize ‘local government’, and since the Constitution does not recognize or grant the power to establish a third level of government, then under Section 109 of the Constitution it was illegal for the Parliament of New South Wales to enact the Local Government Act of 1993.
25. The 1988 Referendum was a public act under the Federal Constitution. Sections
106 and 108 subject the Constitutions of the States to the over-
26. The Referendum (Constitution Alteration) Act of 1906-
27. “We (the Electorate) command that you (the parliament) cause a proposed law
entitled… ……… to be submitted, according to law, in each State to the electors qualified
to vote for the election of Members of the House of Representatives” (for each of
the six states). It is clear that a “Writ” directs that a Federal Referendum must
be by way of a vote state by state. This has the same effect as a state referendum,
but under the Federal Act, by doing so invokes Section 109 of the Australian Constitution
as an authority that over-
28. Since the parliament of New South Wales has no powers under the Australian Constitution to create a Third Tier of Government, and since they were twice told by the people they serve that the people did not wish to recognize Local Government, then the enactment of the Local Government Act of 1993 was illegal.
29. THE LOCAL GOVERNMENT ACT OF 1993 HAS NO BASIS EITHER CONSTITUTIONALLY OR LEGALLY.
30. The Constitution was formatted to protect the Australian people from a number of things, and also to give the people of Australia the ability of Self Determination of Government.
NOWHERE DOES IT PERMIT THE PARLIAMENTS, OR THE JUDICIARY, TO OPERATE OUTSIDE THESE GUIDELINES.
Referendum results
3 September 1988
(39) Parliamentary Terms; (40) Fair Elections; (41) Local Government; (42) Rights and Freedoms
Question 1
A Proposed Law: To alter the Constitution to provide for 4 year maximum terms for members of both Houses of the Commonwealth Parliament.
Do you approve this proposed alteration?
Constitution Alteration (Parliamentary Terms) 1988 sought to increase House of Representatives
terms from a maximum of three years to a maximum of four years, and to reduce Senate
terms from a six-
Result
State Number on rolls Ballot papers issued For Against Informal
% %
New South Wales 3 564 856 3 297 246 1 032 621 31.66 2 228 503 68.34 36 122
Victoria 2 697 096 2 491 183 886 128 36.20 1 561 759 63.80 43 296
Queensland 1 693 247 1 542 293 538 779 35.15 993 822 64.85 9 692
South Australia 937 974 873 511 229 938 26.76 629 454 73.24 14 119
Western Australia 926 636 845 209 255 556 30.67 577 555 69.33 12 098
Tasmania 302 324 282 785 70 698 25.34 208 297 74.66 3 790
Australian Capital Territory 166 131 149 128 64 458 43.62 83 328 56.38 1 342
Northern Territory 74 695 56 370 21 092 38.13 34 222 61.87 1 056
Total for Commonwealth 10 362 959 9 537 725 3 099 270 32.91 6 316 940 67.09 121 515
Obtained majority in no State and an overall minority of 3 217 670 votes.
Not carried
Question 2
A Proposed Law: To alter the Constitution to provide for fair and democratic parliamentary elections throughout Australia.
Do you approve this proposed alteration?
Constitution Alteration (Fair Elections) 1988 sought to ensure that democratic electoral arrangements would be guaranteed for Commonwealth, State and Territory elections.
Result
State Number on rolls Ballot papers issued For Against Informal
% %
New South Wales 3 564 856 3 297 246 1 159 713 35.57 2 100 604 64.43 36 929
Victoria 2 697 096 2 491 183 981 508 40.12 1 465 119 59.88 44 556
Queensland 1 693 247 1 542 293 686 765 44.81 845 767 55.19 9 761
South Australia 937 974 873 511 263 006 30.61 596 102 69.39 14 403
Western Australia 926 636 845 209 266 639 32.02 566 145 67.98 12 425
Tasmania 302 324 282 785 80 608 28.89 198 372 71.11 3 805
Australian Capital Territory 166 131 149 128 76 815 51.99 70 937 48.01 1 376
Northern Territory 74 695 56 370 23 763 42.99 31 512 57.01 1 095
Total for Commonwealth 10 362 959 9 537 725 3 538 817 37.59 5 874 558 62.41 124 350
Obtained majority in no State and an overall minority of 2 335 741 votes.
Not carried
Question 3
A Proposed Law: To alter the Constitution to recognise local government.
Do you approve this proposed alteration?
The Constitution recognises government at the Commonwealth and State levels but makes no mention of local government. Constitution Alteration (Local Government) 1988 sought to give such constitutional recognition to local government.
Result
State Number on rolls Ballot papers issued For Against Informal
% %
New South Wales 3 564 856 3 297 246 1 033 364 31.70 2 226 529 68.30 37 353
Victoria 2 697 096 2 491 183 882 020 36.06 1 563 957 63.94 45 206
Queensland 1 693 247 1 542 293 586 942 38.31 945 333 61.69 10 018
South Australia 937 974 873 511 256 421 29.85 602 499 70.15 14 591
Western Australia 926 636 845 209 247 830 29.76 584 863 70.24 12 516
Tasmania 302 324 282 785 76 707 27.50 202 214 72.50 3 864
Australian Capital Territory 166 131 149 128 58 755 39.78 88 945 60.22 1 428
Northern Territory 74 695 56 370 21 449 38.80 33 826 61.20 1 095
Total for Commonwealth 10 362 959 9 537 725 3 163 488 33.61 6 248 166 66.39 126 071
Obtained majority in no State and an overall minority of 3 084 678 votes.
Not carried
Question 4
A Proposed Law: To alter the Constitution to extend the right to trial by jury, to extend freedom of religion, and to ensure fair terms for persons whose property is acquired by any government.
Do you approve this proposed alteration?
Constitution Alteration (Rights and Freedoms) 1988 sought to guarantee various civil rights in relation to trials, freedom of religion and compulsory acquisition of property.
Result
State Number on rolls Ballot papers issued For Against Informal
% %
New South Wales 3 564 856 3 297 246 965 045 29.65 2 289 645 70.35 42 556
Victoria 2 697 096 2 491 183 816 057 33.42 1 625 484 66.58 49 642
Queensland 1 693 247 1 542 293 503 217 32.88 1 027 218 67.12 11 858
South Australia 937 974 873 511 223 038 26.01 634 438 73.99 16 035
Western Australia 926 636 845 209 233 917 28.14 597 322 71.86 13 970
Tasmania 302 324 282 785 70 987 25.49 207 486 74.51 4 312
Australian Capital Territory 166 131 149 128 60 064 40.71 87 460 59.29 1 604
Northern Territory 74 695 56 370 20 503 37.14 34 699 62.86 1 168
Total for Commonwealth 10 362 959 9 537 725 2 892 828 30.79 6 503 752 69.21 141 145
Obtained majority in no State and an overall minority of 3 610 924 votes.
Not carried
Referendum results
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1946 | 1948 | 1951 | 1967 | 1973 | 1974 | 1977 | 1984 | 1988 | 1999
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Item 01: Local Government Act 1993 is Worthless
Item 02: The Validity of Local Council By-
Item 03: Council Land Resumptions
Item 04: Council Rates/Taxes are Illegal -
Council Rates/Taxes
are Illegal -
Item 05: Have You Received a Summons?
Item 06: Councils and the Constitution
