TAXATION ADMINISTRATION ACT 1953

PART IVC - TAXATION OBJECTIONS, REVIEWS AND APPEALS  

Division 4 - AAT review of objection decisions and extension of time refusal decisions  

SECTION 14ZZK   14ZZK   GROUNDS OF OBJECTION AND BURDEN OF PROOF  


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.



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