Taxation Administration Act 1953

PART IVC - TAXATION OBJECTIONS, REVIEWS AND APPEALS

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Division 5 - Court appeals against objection decisions

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SECTION 14ZZO

14ZZO GROUNDS OF OBJECTION AND BURDEN OF PROOF

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In proceedings on an appeal under section 14ZZ to a court against an objection decision:

(a) the appellant is, unless the court orders otherwise, limited to the grounds stated in the taxation objection to which the decision relates; and

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(b) the appellant has the burden of proving:

(i) if the taxation decision concerned is an assessment - that the assessment is excessive or otherwise incorrect and what the assessment should have been; or

(ii) in any other case - that the taxation decision should not have been made or should have been made differently.

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History

S 14ZZO amended by No 88 of 2013, s 3 and Sch 5 item 26, by substituting para (b), applicable to an assessment if:

(a) the assessment is made on or after 1 July 2013; and

(b) in the case of an assessment that relates to an income year or other accounting period:

(i) the income year is the 2013-14 income year or a later income year; or

(ii) the other accounting period commences on or after 1 July 2013.

Para (b) formerly read:

(b) the appellant has the burden of proving that:

(i) if the taxation decision concerned is an assessment (other than a franking assessment or a starting base assessment) - the assessment is excessive; or

(ii) if the taxation decision concerned is a franking assessment or a starting base assessment - the assessment is incorrect; or

(iii) in any other case - the taxation decision should not have been made or should have been made differently.

S 14ZZO amended by No 88 of 2013, s 3 and Sch 7 item 171, by inserting " or a starting base assessment " after " franking assessment " in paras (b)(i) and (ii), effective 1 July 2012.

S 14ZZO amended by No 169 of 2012, s 3 and Sch 3 items 6 and 7, by substituting " a court " for " the Federal Court " and substituting " court " for " Court " in para (a), effective 3 December 2012.

S 14ZZO amended by No 88 of 2009, s 3 and Sch 5 item 256, by omitting " appealable " after " the Federal Court against an " , effective 18 September 2009.

S 14ZZO inserted by No 216 of 1991.

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