The AAT has held that a taxpayer had not discharged the onus of proof in accordance with s 14ZZK of the Taxation Administration Act 1953. The taxpayer objected to the Commissioner’s determination of his transitional Reasonable Benefit Limit (RBL) on the grounds that his Highest Average Salary (HAS) was incorrectly assessed. The Commissioner made an objection decision disallowing the taxpayer’s objection. The taxpayer sought a review of the objection decision before the AAT. In finding that the taxpayer had failed to discharge the onus of proof, the AAT upheld the Commissioner's calculation of the taxpayer's HAS and his determination of the taxpayer's transitional RBL: Craven and FCT  AATA 1522 (AAT, Fice M, 6 July 2007).
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