Taxation Administration Act 1953
View history note
Hide history note[ CCH Note: Div 4 heading will be amended by No 38 of 2024, s 3 and Sch 1 item 74, by substituting " ART " for " AAT " , effective at the same time as the Administrative Review Tribunal Act 2024 commences. However, the provisions do not commence at all if that Act does not commence.]
On an application for review of a reviewable objection decision: (a) the applicant is, unless the Tribunal orders otherwise, limited to the grounds stated in the taxation objection to which the decision relates; and (b) the applicant has the burden of proving:
(i) if the taxation decision concerned is an assessment - that the assessment is excessive or otherwise incorrect and what the assessment should have been; or
(ii) in any other case - that the taxation decision concerned should not have been made or should have been made differently.
[
CCH Note:
S 14ZZK will be substituted by No 38 of 2024, s 3 and Sch 1 item 50, effective at the same time as the
Administrative Review Tribunal Act 2024
commences. However, the provisions do not commence at all if that Act does not commence. S 14ZZK will read:
SECTION 14ZZK GROUNDS OF OBJECTION AND BURDEN OF PROOF
]
14ZZK
On an application for review of a reviewable objection decision:
(a)
the applicant is, unless the ART orders otherwise, limited to the grounds stated in the taxation objection to which the decision relates; and
(b)
the applicant has the burden of proving:
(i)
if the taxation decision concerned is an assessment
-
that the assessment is excessive or otherwise incorrect and what the assessment should have been; or
(ii)
in any other case
-
that the taxation decision concerned should not have been made or should have been made differently.
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