1. Regarding legal precedents, I don't know how you can look up individual cases but Susi Johnston claims to have taken it all the way to the Supreme Court and lost:
http://www.smh.com.au/world/a-nightmare-in-paradise-20150709-gi8lrr.html
2.a. You're getting hung up on the concept of ownership when it's the issue of "control" that is explicitly forbidden in the Indonesian constitution. I mentioned that in an earlier post. Since the SOLE purpose of the nominee system is to gain "control" over Indonesian land it is automatically invalid and illegal.
Admittedly, there was some sloppy talk (or possibly sloppy translations) coming from the Minister. Here's a good example:
https://baliadvertiser.biz/hurrah-f...ries-for-the-usual-suspects-time-to-shape-up/
2.b. He really should have said "control" rather than "own". But for your arguments to be valid, you'd have to believe that he was actually railing against the listing of foreigners as the official owners on land certificates. As far as I'm aware, this has never been an issue, although I wouldn't be surprised if had actually happened a few times.
In the same article it's made clearer that he's referring to nominee arrangements. See here:
Regarding the Tax Amnesty, you're definitely mistaken. Mark's explanation is spot on:
3. I know this because my wife was "invited" to the tax office during the amnesty to explain the origin of the money used to buy her (I mean our) assets. i.e. Land, house and car. This was totally understandable, since she doesn't actually have any income. While it was made clear that if we couldn't account for it we'd have to join in with the amnesty, they were very professional and weren't trying to trip us up. Long story short, we didn't have to pay anything extra because it's all covered under gifts between husband to wife, but I did have to show all my bank statements proving the origin of the money and my Australian and Indonesian tax returns to prove that income tax had already been paid on the money used to purchase the assets. Why were we targeted and not others? Don't know. I suspect it was because the previous owner of our land was caught up in it, and they were following his trail.