Constitutionally taxation is defined in sections 51(ii) and 55. The inherited laws of England bring in the voluntary taxation and most importantly taxation without representation. The Income Taxation Act 1936 was the an attempt to bring about income tax for the purpose of funding the war.
The current Australian Taxation Office in one of their tax payers charters states that “your obligation to the Australian Taxation Office is voluntary”. On the first page of most tax returns there is a question stating whether you want to do a tax return next year, requiring the taxpayer to answer yes or no.
It is a science from there on as many years of tackling the ATO and the Commissioner has given us the ammunition to keep the Commissioner at bay. We are currently involved in a case defending a claim made by the Deputy Commissioner. So far the case has gone on for 18 months.