Source: Taxation In Australia Journal Article
Published Date: 1 Aug 2019
The Full Federal Court decision of Steward J (Greenwood J agreeing and Logan J concurring with additional reasons) in FCT v Cassaniti notably clarifies the law in relation to what is necessary for a taxpayer to discharge their burden of proof on review in a tribunal or court. The practical effect of this clarification may be that taxpayers are more likely to succeed in meeting their burden of proof on review. For corporations, both large and small, individuals and small-to-medium enterprises, the commentary in the case provides an effective roadmap to assist them in discharging the burden of proof.
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