Well after discovering Ron Paul and his call to get rid of the IRS in America because it is illegal and unconstitutional, I decided to investigate the ATO, and guess what.
The ATO is not a legal entity by it's own admission
The ATO is also a private, foreign owned business, hence it is called "Office", not "Department." If the ATO denies being foreign owned private business, make them sign a JP witnessed Statutory Declaration so they can perjure themselves.
Is the ATO operating legally? - http://www.itwillpass.com/tax_ato_not_legal.shtml
ATO is an Illegal Entity - http://www.itwillpass.com/tax_ato_non_legal_entity.shtml
ATO (Australian Tax Office) Is illegal By Its Own Admission - Lifting The Veil of Deception - http://www.loveforlife.com.au/node/130
High Court Transcript - Moeliker v Chapman B8/2000 (17 May 2000)