Yahoo Finance Australian man says he's 'not a person' so tax laws don’t apply
A Bendigo man who failed to submit six tax returns between 2012 and 2017 has told a court that he does not consider himself a person, and as such tax law does not apply.
He was this week found guilty on six charges of failing to lodge an income tax return.
Glen James Polglaise told the Bendigo Magistrate’s Court on Wednesday that “as a human being who waives my right to recognition as a person” he would not accept the charges of failing to provide a tax return, The Bendigo Advertiser reported.
Australian Tax Office prosecutor Gavin Deriu told the court the ATO has had repeated contact with Polglaise, in which the office has asked him to file his tax returns.
On 30 November 2017, the ATO sent a final notice to lodge the returns by 18 January 2018.
Polglaise had lodged tax returns until 2010 and Deriu told the court Polglaise received an income and was capable of following the law.
As a defence, Polglaise quoted the Universal Declaration of Human Rights to forego his right to be a person.
“As I waive my right to recognition as a person, I am not a resident for tax purposes.”
He also quoted the Universal Covenant on Civil and Political Rights, referencing the covenant’s statement against servitude.
Magistrate Michael King found Polglaise guilty of all six charges of failing to lodge an income tax return, and said paying tax is not a contravention of human rights.
The payment of tax is also not servitude, King said, describing Polglaise’ argument as “entirely lacking in merit”.
The argument that people can choose what laws apply to them is nonsense, the magistrate said, and warned that “that would make a mockery of the law”.
He ordered Polglaise to lodge the outstanding returns by 1 May.
Strange tax claims
Few have tried to deny their personhood as a means of dodging tax, but plenty of Australians have made strange claims to get the most back from the tax man.
H&R Block director of tax communications, Mark Chapman related the story of one taxpayer who attempted to claim a tax deduction on edible underwear, and another who tried to claim payment for their smoking habit as it was a form of ‘stress relief’.
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