TAXATION ADMINISTRATION ACT 1953 - SECT 14ZZO Grounds of objection and burden of proof

TAXATION ADMINISTRATION ACT 1953 - SECT 14ZZO

    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

  (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.