THE Crocodile Dundee star Paul Hogan allegedly committed tax fraud by deliberately misleading both Australian and American tax authorities about his residency status.

According to confidential documents released yesterday, the actor, 70, was allegedly in effect ''stateless'', telling the US authorities he was paying tax in Australia while simultaneously telling the Tax Office he was paying tax in the US.

The details of Hogan's allegedly fraudulent tax arrangements were released yesterday after he lost a High Court battle to keep secret 108 pages of confidential advice from the accountancy firm Ernst & Young and his former accountant Tony Stewart.

In unanimously dismissing Hogan's appeal, the High Court also granted access to the Australian Crime Commission's outline of its case against the actor.