TAXATION ADMINISTRATION ACT 1953

PART IVC - TAXATION OBJECTIONS, REVIEWS AND APPEALS  

Division 5 - Court appeals against objection decisions  

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


In proceedings on an appeal under section 14ZZ to a court against an objection decision:


(a) the appellant is, unless the court orders otherwise, limited to the grounds stated in the taxation objection to which the decision relates; and


(b) the appellant 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 should not have been made or should have been made differently.



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