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The ATO has issued a Decision Impact Statement in relation to the AAT decision in Kalintas, Ali and FCT [2008] AATA 444; 69 ATR 341. The case concerned whether the taxpayer had discharged the burden of proving that assessments in respect of GST and default income tax assessments were excessive.

Except for one issue, the AAT found that the applicant had failed to discharge the burden of proving that the Commissioner's assessments were excessive.In this regard, the ATO states that in default assessment cases, it is always open to the taxpayer to provide further information to assist in determining the most accurate assessment. It would be expected that credible evidence adduced to prove income or taxable supplies would be preferred by a court or tribunal to the use of industry averages.

For a copy of the Decision Impact Statement, go here


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