I, Dawn-michelle, am the “Legal Personal Representative” for my Estate. According to the INCOME TAX ASSESSMENT ACT 1997 SECT 995.1 “legal personal representative” means: (a)  an executor or administrator of an estate of an individual who has died; or (b)  a trustee of an estate of an individual who is under a legal disability; or (c)  a person who holds a general power of attorney that was granted by another person. I am not legally incompetent!

In the INCOME TAX ASSESSMENT ACT 1997 they talk about an individual who is under a legal disability. If “You” believe that the name on the birth certificate or drivers license is “You” and you identify as that name, which is a “person” that is a dead legal fiction then “You” are legally disabled and “You” have no idea what is going on in the legal sense. You are deemed to be incompetent.

When “Person” is used in legislation they are referring to is the “Artificial Public Person” that is a dead legal fiction and only exists on paper or plastic and the Individual refers to “The Natural Person”.

A “person” includes a company.

“company” means (a)  a body corporate; or (b)  any other unincorporated association or body of persons

I have an unincorporated ABN in my name and this means that I, as a “Living Woman” am the Executor of Contracts for the “Natural Private Person” that has the unincorporated ABN.


We execute contracts for the deceased estate in the sense that a “person” is a dead legal fiction. I have claimed my Estate as the God fearing living woman. My body is my Estate.

I don’t have to pay tax because I am the individual representative for the charity known as Dawn Michelle Kelly [ABN 41 986 775 150]. I do not earn an income, I receive sustainance for my charitable work.

Unincorporated Associations

An unincorporated association is one type of organisational structure for a charity.

Unlike an incorporated structure, an unincorporated association is not a separate legal entity from its members.

It is simply the group itself, of people who has agreed to come together to pursue a common purpose, such as to establish a faith community.

The members of the unincorporated association do these things on behalf of the association. The members may each have individual legal liability for the association’s debts and defaults, something which can lead to legal risk for those members.

Tax is for the Legally Disabled!


Who must pay income tax

                   Income tax is payable by each individual and company, and by some other entities.

Note:          The actual amount of income tax payable may be nil.

For a list of the entities that must pay income tax,
see Division 9, starting at section 9-1.

Income Tax Assessment Act 1997 Sect 6.15 states what is not assessable income.

What is not assessable income.
(1) If an amount is not ordinary income and is not statutory income it is not
assessable income(so you do not have to pay income tax on it).
(2) If an amount is exempt income it is not assessable income.

It is very clear by the statements in Sect 6.15 that if an assessable income amount is not ordinary income and is not statutory income and if an amount is exempt income then it is NOT an assessable income.

The definition of the word “Australia” can be found in the Income Tax Assessment Act Sect 960.505 and states the following:
Meaning of Australia
(1) “Australia”, when used in a geographical sense, includes each of the following:
(a) Norfolk Island;
(b) the Coral Sea Territories;
(c) the Territory of Ashmore and Cartier Islands;
(d) the Territory of Christmas Island;
(e) the Territory of Cocos (Keeling) Islands;
(f) the Territory of Heard Island and the McDonald Islands.

After finding the meanings to the words in the statements provided in the Income Tax Assessment Act 1997 it is very clear and can be no doubt as to who is liable for income tax in Australia. The ONLY entities or persons liable for income tax under the Income Tax Assessment Act 1997 would be a company with an assessable income derived from the list of islands and territories as listed in the Income Tax Assessment Act 1997 Sect 960.505.