Commonwealth Consolidated Acts

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TAXATION ADMINISTRATION ACT 1953 - SECT 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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