[LINK] No tax software for you, naughty Linux/Mac user

[Kim Holburn]

http://www.itwire.com.au/content/view/13613/1090/1/1/

He has a record of correspondence with various government departments  
about the ATO's insistence on Microsoft products including quite a  
funny reply from the ACCC as part of which is below:

> As you are probably aware, the Australian Competition and Consumer  
> Commission ("the Commission") is a Federal body that administers  
> the Trade Practices Act 1974 ("the Act"). The Act contains a range  
> of provisions designed to promote competition, protect consumers  
> and prevent corporations from engaging in restrictive trade practices.
>
> Section 2A of the Act extends the jurisdiction of the Act to the  
> Commonwealth or a Commonwealth authority that is carrying on a  
> business. However, in assessing whether or not the Commonwealth is  
> carrying on a business regard must be had to section 2C of the Act.
>
> Section 2C(1)(a) of the Act relevantly states:
>
> "(1) For the purposes of section 2A and 2B, the following do not  
> amount to carrying on a business:
> (a) imposing or collecting:
> (i) taxes; or
> (ii) levies; or
> (iii) fees for licences;"
>
> Given the above it is unlikely that the ATO could be characterised  
> as carrying on a business. Accordingly, after consideration of the  
> information you have provided to the Commission it does not appear  
> that the ATO's conduct, as described by you, would amount to a  
> breach of the act.

--
Kim Holburn
IT Network & Security Consultant
Ph: +39 06 855 4294  M: +39 3494957443
mailto:kim at holburn.net  aim://kimholburn
skype://kholburn - PGP Public Key on request

Democracy imposed from without is the severest form of tyranny.
                           -- Lloyd Biggle, Jr. Analog, Apr 1961