Reversing the onus of proof in tax matters
Source: Taxation In Australia Journal Article
Published Date: 1 Sep 2022
This article is designed to provoke a dialogue on the merits of levelling the playing field in certain tax disputes, and it offers a potential pathway to achieving that goal. Tax reform is an ongoing process and reformation of the "onus of proof" provisions in the Taxation Administration Act 1953 is due for some further consideration as part of levelling the playing field. In March 2015, the House of Representatives Standing Committee on Tax and Revenue recommended the reversal of the onus of proof in certain circumstances, namely, where the Commissioner alleged fraud or evasion. This was set out in the Committee's report, Tax disputes. The then Commonwealth Government's response, however, was to give these recommendations "short shrift" and, consequently, they were never adopted. The author's view is that the Committee's recommendations were meritorious and the article offers some alternative solutions if the current Commonwealth Government maintains the same position as the former government.
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Details
- Published By: Richard Bobb CTA
- Published On:1 Sep 2022
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