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The role of the burden of proof in tax appeals

Published on 01 Jun 09 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

It is well known that the taxpayer bears the onus of proof in any challenge to an assessment. The particular role that the burden plays is perhaps less understood. This article examines the burden’s purpose, the manner in which it has been considered and applied by the Courts and how a taxpayer may discharge that burden.

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Bradley L JONES
Current at 16 June 2009 Click here to expand/collapse more articles by Bradley L JONES.
 

 

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