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Evidence paper


This paper covers:

  • how and when to gather evidence
  • discharging the onus of proof
  • admissibility – AAT and Federal Court
  • the fraud and evasion exception to the 4-year limitation period
  • expert witnesses
  • evidence on valuations.

Author profile:

Stephen Linden ATI
Stephen is at the Victorian Bar and is a specialist in taxation law and tax dispute resolution. He has practised in taxation for many years as part of the tax team at the Australian Government Solicitor. Stephen has conducted many complex tax cases for the Commissioner of Taxation in the Federal Court and the Administrative Appeals Tribunal. The cases involved a wide variety of income tax issues such as the application of double tax treaties, alienation of personal services income, tax schemes, CGT, trust income, capital allowances and charitable institution status. Stephen moved to the Legal Services Branch of the Australian Taxation Office in 2009, before joining the Bar in 2010. Since coming to the Bar, Stephen has appeared in tax, commercial and administrative law cases in several jurisdictions, including the Federal Court, the Supreme Court and the Administrative Appeals Tribunal. Current at 29 July 2016

This was presented at Effectively Managing Tax Disputes: From Audit to Litigation.

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Individual sessions

ATO strategy and audit technique update

Author(s):  Paul McCartin

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Alternative Dispute Resolution in the ATO

Author(s):  Damien BROWNE

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Current issues in tax litigation

Author(s):  Simon TISHER

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