Miscellaneous 2012

The taxpayer's heavy burden

Source: Taxation In Australia Journal Article

Published Date: 1 Dec 2012


Recent court and tribunal decisions have refocused attention on the question of taxpayers’ onus in tax appeal proceedings, and are a timely reminder of the significant burden shouldered by taxpayers who seek to challenge an assessment. If a taxpayer’s case does not establish all of the factual elements essential to the correct operation of the law, then the taxpayer will almost inevitably fail.

This article reiterates that a taxpayer who seeks to challenge an assessment in Pt IVC proceedings must do so with clear and unambiguius proof. Taxpayers therefore need to be strategic in gathering the necessary evidence required to make out their positive evidential case and discharge the burden. While this is often a time-consuming and expensive process, it is imperative as compelling legal arguments alone will not guarantee success.

Author Profile
Daniel Groch
Author Profile
Angela Wood CTA

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Miscellaneous 2012

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