Fanny Alida Beerepoot and her brother Rembertus 'Remmo' Cornelis Beerepoot both refused to pay an estimated $930,000 in income tax on the grounds paying taxes "goes against God's will".
Representing themselves in Hobart's Supreme Court on Wednesday, they said transferring their allegiance from God to the Commonwealth would mean "rebelling against God" and "breaking the first commandment", adding that the payment of taxes was causing Australia to be cursed with "droughts and infertility".
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