Pay-Roll Tax Assessment Act 1941 (REPEALED)

Part VI - Objections and appeals  

SECTION 40F (Repealed by 101 of 2006)  

40f   Procedure on review  
In proceedings under this Part on a review before the Tribunal:

(a) the person who requested the review is, unless the Tribunal otherwise orders, limited to the grounds stated in the objection; and

(b) the burden of proving that an assessment is excessive, or a decision or determination is incorrect, lies on the person who requested the review.