Liquidators of Nauru's assets say they are pressing the Australian Taxation Office for a policy decision on whether Nauruan entities should be liable for tax in Australia or not.
The issue's been unresolved since Prentice Parberry Barilla sold Nauru's Australian assets, clearing a 188 million US dollar debt to America's General Electric Capital Corporation.
Steve Parberry of Prentice Parberry Barilla says they've been busy sorting out tax issues, and have laid these out in a research paper for the Tax Office.
"We've actually put forward a case which is going to make the authorities determine their position, but by and large we've just put the facts in front of the authorities, and you know it's not really our call or the Nauruans' call, it's just going to be the Australian Taxation Office to decide their position."
Mr Parberry defends the time taken, saying arriving at an exact taxation history for Nauru's various business organisations in Australia has been both complex and a challenge.