THE Australian Crime Commission's suspicion that Crocodile Dundee star Paul Hogan misrepresented his tax residency status between 2002 and 2005 to dodge tax is a focus of its pursuit of the film icon, court documents released yesterday show.

The documents say the commission alleges "a scheme or conspiracy" between Hogan and his tax adviser, Tony Stewart, to produce "sham" travel movements.

The aim, according to a summary of the commission's allegations prepared by the pair's lawyers, was to allow money to be paid to Hogan when he "was not a tax resident of any country and therefore the payment was free of tax".

The Federal Court's Justice Arthur Emmett released the papers after ruling Hogan and Mr Stewart had lost their bid to keep their identities secret.

The pair have been battling a joint investigation by the commission and the Tax Office, Operation Wickenby, targeting suspected tax fraud and money laundering by a number of high net worth Australians.

Yesterday's release identifies a leading accountancy firm, Ernst and Young, as a major provider