Tax and Superannuation Laws Amendment (2013 Measures No. 1) Act 2013 (88 of 2013)

Schedule 5   Loss carry back

Part 2   Ascertainment of totals of tax offset refunds

Division 1   Amendments relating to the 2012-13 income year

Taxation Administration Act 1953

25   Paragraph 14ZZK(b)

Repeal the paragraph, substitute:

(b) the applicant 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 concerned should not have been made or should have been made differently.