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.
Bradley is a member of the NSW Bar, he has a broad practice in Commonwealth and state revenue matters where regularly advises and appears for both taxpayers and revenue authorities. He advises resident and non-resident clients in the finance, property development, telecommunications and mining industries in relation to both domestic and international transactions. Before coming to the Bar in 2005, Bradley was a senior associate at Mallesons Stephen Jaques.
- Current at
29 May 2012