Miscellaneous 2019

Reliability of evidence in tax disputes

Source: Taxation In Australia Journal Article

Published Date: 1 Dec 2019


Taxpayers and their advisers face constant crossroads in disputes with the ATO. These crossroads include, inter alia, the making of
ongoing assessment of the probative value of contemporaneous documentation in support of the client taxpayer's position. The recent cases of Mingos v FCT and SDRQ and FCT serve as a timely reminder of the importance of having access to contemporaneous records to support factual propositions in tax positions being adopted. Taxpayers and their advisers should prudently make value judgements regarding the probative value of documentary evidence held in support of the taxpayer's position with the contextualisation of the documents against the uncontroversial facts of the dispute.

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Miscellaneous 2019

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