Thanks Belinda, It isn't a crime. The conscientious objection is simply considered irrelevant. From an official point of view it is treated like any other tax debt. In 2006 the tax office came for me again with a bankruptcy notice. This time I didn't fight it. I didn't even turn up for the hearing and I was declared bankrupt and sent a huge form to complete setting out my assets and income. If I had refused to complete it, I could have been charged with contempt of court which _is_ a crime. I completed it truthfully and attended the meeting with my trustee-in-bankruptcy and his assistant. They were nice enough folks, just doing their job. My only significant asset was an investment property (rental house) that my wife and I owned jointly. They agreed to sell it to my wife. They took half the proceeds, paid the tax office what they claimed they were owed (extremely inflated by interest and fines), and took their exorbitant fees. Around $60,000 all up. Then they gave me back the change and annulled the bankruptcy (since the alleged debts were paid in full). I have not paid any tax since, and the amount owing is around $1000. But I am considering paying it. My beliefs haven't changed, just my willingness to suffer for them. And my aging mum has asked me not to continue. It's a tough decision. If they came for me again I would at least not have any significant asset, but I would then remain in bankruptcy for the rest of my life. Thanks for your interest. I'm happy to answer any other questions. Regards, -- Dave Keenan