Cancellation of ABN - Purported Reason
Phillip Sweeney made this Freedom of Information request to Australian Taxation Office
This request has been closed to new correspondence from the public body. Contact us if you think it ought be re-opened.
Dear Australian Taxation Office,
I am lodging a request for documents pursuant the Freedom of
Information Act 1982.
Background to this FOI Request.
The High Court of Australia in Finch v Telstra Super Pty Ltd [2010]
HCA 36 stated at [35]:
"The government considers that the taxation advantages of
superannuation should not be enjoyed unless superannuation funds
are operated efficiently and lawfully".
One of the oldest superannuation funds in Australia has ABN 60 171
679 448.
This superannuation trust was established in South Australia on the
23 December 1913. It is a provision of the Trustee Act 1936 (SA)
that trustees of trusts established in South Australia must be
resident in South Australia.
The terms of this occupational pension trust were amended by an
enactment of the Parliament of South Australia.
Therefore if there was any reason to cancel the ABN of this
superannuation trust, the ATO should have been advised by a Trustee
or Trustees resident in South Australia.
Instead the ATO was advised to cancel the ABN by a purported
Trustee, CCSL Limited, resident in Victoria.
The purported reason provided by the purported Trustee, CCSL Limited, was that there have been a "successor fund transfer" to a fund administered by a subsidiary company of the National Australia Bank
However there has been no lawful transfer of the Trust Estate of an occupational pension trust established in South Australia on the 23 December 1913 as confirmed by the Elder's Trustee & Executor Co Ltd Provident Funds Act 1971 (SA).
This enactment confirms that a similar enactment by the Parliament of South Australia would be required to allow the Trust Estate of The Provident Fund (which has ABN 60 171 679 448) to be lawfully transferred to the Trust Estate of another fund.
There has been no such enactment, therefore the reason provided by the purported Trustee, CCSL Limited, to the ATO is false and dishonest.
There is no valid reason for the cancellation of ABN 60 171 679 448 and any such cancellation has been done in the furtherance of a fraud against the members and beneficiaries of this occupational pension trust.
The Documents I Seek.
I seek copies of the following documents:
(i) Copies of any correspondence from the ATO to the purported
Trustee, CCSL Limited, seeking to confirm whether a purported "successor fund transfer" had in fact taken place with PFS Nominees Pty Ltd, a subsidiary company of the National Australia Bank.
.
(ii) Copies of any correspondence from the purported Trustee CCSL
Limited, providing copies of Deeds from the trust, confirming that
the terms of the trust as properly amended and construed allowed the Trust Estate of the occupation pension established in South Australia on the 23 December 1913 to be lawfully transferred to the Trust Estate of another fund and that the transfer was not being undertaken as a cloak for fraud and for tax avoidance reasons.
(iii) a copy of any explanation from CCSL Ltd as to why there has been no enactment by the Parliament of South Australia to amend the terms of the occupational pension trust established on the 23 December 1913 to allow the transfer of the Trust Estate to another fund without the Trustee committing a Breach of Trust.
Copies of genuine Deeds of this fund and evidence sourced from the
Parliament of South Australia can be found on the FOI Disclosure
Log of the Australian Crime Commission. The fund was once known as The Provident Fund.
These genuine Deeds have been criminally concealed from the members and beneficiaries by CCSL Limited, which contravenes the ruling of the High Court of Australia with respect to taxation advantages claimed by the purported Trustee, CCSL Limited.
Legally there should still be five natural person trustee resident
in South Australia as the lawfully appointed Trustees of this fund.
For a lawful "successor fund transfer" to occur these five natural person trustees must agree to the proposal and seek an Act of the Parliament of South Australia to allow the terms of the trust to be amended so that they can transfer the Trust Estate to another fund without incurring a personal liability for a Breach of Trust.
Yours faithfully,
Phillip Sweeney
Dear Mr Sweeney,
Thank you for your email to the FOI mailbox. We will consider your request and respond as soon as possible. FOI requests are required to be processed within 30 days from the date we receive an application. While we aim to achieve this timeframe, certain requests that are large or involve complex issues may take longer. If this is the case we will contact you to discuss when the material can be made available. Further, unless your request is for personal information, charges may apply depending on the size and complexity of your case. We will notify you if there are charges and what those charges will be. We will obtain your consent to any additional charges before processing the request.
Regards,
FOI | General Counsel
Australian Taxation Office
ATO | Working for all Australians
-----Original Message-----
From: Phillip Sweeney [mailto:[FOI #858 email]]
Sent: Friday, 9 January 2015 9:43 AM
To: FOI
Subject: Freedom of Information request - Cancellation of ABN - Purported Reason
Dear Australian Taxation Office,
I am lodging a request for documents pursuant the Freedom of Information Act 1982.
Background to this FOI Request.
The High Court of Australia in Finch v Telstra Super Pty Ltd [2010] HCA 36 stated at [35]:
"The government considers that the taxation advantages of superannuation should not be enjoyed unless superannuation funds are operated efficiently and lawfully".
One of the oldest superannuation funds in Australia has ABN 60 171
679 448.
This superannuation trust was established in South Australia on the
23 December 1913. It is a provision of the Trustee Act 1936 (SA) that trustees of trusts established in South Australia must be resident in South Australia.
The terms of this occupational pension trust were amended by an enactment of the Parliament of South Australia.
Therefore if there was any reason to cancel the ABN of this superannuation trust, the ATO should have been advised by a Trustee or Trustees resident in South Australia.
Instead the ATO was advised to cancel the ABN by a purported Trustee, CCSL Limited, resident in Victoria.
The purported reason provided by the purported Trustee, CCSL Limited, was that there have been a "successor fund transfer" to a fund administered by a subsidiary company of the National Australia Bank
However there has been no lawful transfer of the Trust Estate of an occupational pension trust established in South Australia on the 23 December 1913 as confirmed by the Elder's Trustee & Executor Co Ltd Provident Funds Act 1971 (SA).
This enactment confirms that a similar enactment by the Parliament of South Australia would be required to allow the Trust Estate of The Provident Fund (which has ABN 60 171 679 448) to be lawfully transferred to the Trust Estate of another fund.
There has been no such enactment, therefore the reason provided by the purported Trustee, CCSL Limited, to the ATO is false and dishonest.
There is no valid reason for the cancellation of ABN 60 171 679 448 and any such cancellation has been done in the furtherance of a fraud against the members and beneficiaries of this occupational pension trust.
The Documents I Seek.
I seek copies of the following documents:
(i) Copies of any correspondence from the ATO to the purported Trustee, CCSL Limited, seeking to confirm whether a purported "successor fund transfer" had in fact taken place with PFS Nominees Pty Ltd, a subsidiary company of the National Australia Bank.
.
(ii) Copies of any correspondence from the purported Trustee CCSL Limited, providing copies of Deeds from the trust, confirming that the terms of the trust as properly amended and construed allowed the Trust Estate of the occupation pension established in South Australia on the 23 December 1913 to be lawfully transferred to the Trust Estate of another fund and that the transfer was not being undertaken as a cloak for fraud and for tax avoidance reasons.
(iii) a copy of any explanation from CCSL Ltd as to why there has been no enactment by the Parliament of South Australia to amend the terms of the occupational pension trust established on the 23 December 1913 to allow the transfer of the Trust Estate to another fund without the Trustee committing a Breach of Trust.
Copies of genuine Deeds of this fund and evidence sourced from the Parliament of South Australia can be found on the FOI Disclosure Log of the Australian Crime Commission. The fund was once known as The Provident Fund.
These genuine Deeds have been criminally concealed from the members and beneficiaries by CCSL Limited, which contravenes the ruling of the High Court of Australia with respect to taxation advantages claimed by the purported Trustee, CCSL Limited.
Legally there should still be five natural person trustee resident in South Australia as the lawfully appointed Trustees of this fund.
For a lawful "successor fund transfer" to occur these five natural person trustees must agree to the proposal and seek an Act of the Parliament of South Australia to allow the terms of the trust to be amended so that they can transfer the Trust Estate to another fund without incurring a personal liability for a Breach of Trust.
Yours faithfully,
Phillip Sweeney
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Dear Mr Sweeney,
Please find attached my decision regarding your FOI request sent to us on 9 January 2015 at 9.43 am.
Regards,
Julie Galeotti
Senior Legal Officer
General Counsel
Australian Taxation Office
Phone: 03 9285 1810 | Facsimile: 03 9285 1702
Email [email address]
ATO | Working for all Australians
**********************************************************************
IMPORTANT
The information transmitted is for the use of the intended
recipient only and may contain confidential and/or legally
privileged material. Any review, re-transmission, disclosure,
dissemination or other use of, or taking of any action in
reliance upon, this information by persons or entities other
than the intended recipient is prohibited and may result in
severe penalties. If you have received this e-mail in error
please notify the Privacy Hotline of the Australian Taxation
Office, telephone 1300 661 542 and delete all copies of this
transmission together with any attachments.
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