The Australian Taxation Office suspected a fishing boat owner wasn't paying proper wages to his deckhand and sent an agent to investigate him.

ATO AUDITOR: "I need a list of your employees and how much you pay them".

Boat Owner: "Well, there's Clarence, my deckhand, he's been with me for 3 years. I pay him $1,000 a week plus free room and board. Then there's the mentally challenged guy. He works about 18 hours every day and does about 90% of the work around here. He makes about $10 per week, pays his own room and board, and I buy him a bottle of Bundaberg rum and a dozen Crown Lagers every Saturdaynight so he can cope with life. He also gets to sleep with my wife occasionally".

ATO AUDITOR: "That's the guy I want to talk to - the mentally challenged one".

Boat Owner: "That'll be me. What'd you want to know"?