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Evidence paper

Published on 16 Apr 13 by VICTORIAN DIVISION, THE TAX INSTITUTE

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
Current at 02 May 2013
 

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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