This frustration is compulsory for all tax-payers

I hate inconsistency.

Short tax return instructions 2006

STEP 4
1(b) if you were single without a dependent child for part of 2005-06, and your Medicare Levy Surcharge income was less than $100,000 (plus $1500 for each dependent child)...

??!!

Next year I think I'll just take the Homer approach to taxes:

Homer: Marge! How many kids do we have? Oh, no time to count, I'll just estimate! Uh... nine!

Marge: Homer, you know we don't h--

Homer: Shut up, shut up! If I don't hear you it's not illegal! OK, I need some deductions, deductions... ah!! Business gifts!

[Homer grabs the boat painting from above the couch and hands it to
Marge.]

Here you go, keep using nuclear power!

Marge: Homer! I painted that for you!

Homer: OK, Marge, if anyone asks, you require twenty four hour nursing care, Lisa's a clergyman, Maggie is seven people, and Bart was wounded in Vietnam!

Bart: Cool!

[Homer shoves in some quick gifts and tapes the envelope up in a ball.]

-- Homer does his taxes on the last minute, "The Trouble With Trillions"