A man says taxation laws do not apply to him because he does not accept recognition as a person – an argument a magistrate has described as nonsense.

Glen James Polglaise, of North Bendigo, failed to submit six tax returns for the financial years ending 2012 to 2017.

On Wednesday, Polglaise – who stated his name was Glen, of the family Polglaise – told the Bendigo Magistrates Court that "as a human being who waives my right to recognition as a person", he did not accept the six charges of failing to provide an income tax return.

Polglaise referred to international covenants to support his argument that he was not subject to taxation laws, including the Universal Declaration of Human Rights and the Universal Covenant on Civil and Political Rights, quoting the latter’s assertion that no one should be held in servitude.

He also stated that the person named in the charges was not him, and argued his "natural wealth" was being withheld.