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The taxpayer’s heavy burden


Recent court and tribunal decisions have refocused attention on the question of taxpayers’ onus in tax appeal proceedings, and are a timely reminder of the significant burden shouldered by taxpayers who seek to challenge an assessment. If a taxpayer’s case does not establish all of the factual elements essential to the correct operation of the law, then the taxpayer will almost inevitably fail.

This article reiterates that a taxpayer who seeks to challenge an assessment in Pt IVC proceedings must do so with clear and unambiguius proof. Taxpayers therefore need to be strategic in gathering the necessary evidence required to make out their positive evidential case and discharge the burden. While this is often a time-consuming and expensive process, it is imperative as compelling legal arguments alone will not guarantee success.

Author profiles

Daniel Groch
Daniel is an Associate at Maddocks. - Current at 01 December 2012
Angela Wood CTA
Angela is a Partner at KPMG Legal and has over 18 years experience in tax litigation and dispute resolution. She manages and resolves tax controversy for large corporate, SME and high wealth individual taxpayers through early engagement and alternative dispute resolution processes, including mediation, independent review and early neutral evaluation. Angela has also run many cases on behalf of the Commissioner of Taxation in both the Federal Court and High Court. - Current at 09 July 2015
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