Commonwealth Consolidated Acts

TAXATION ADMINISTRATION ACT 1953 - SECT 14ZZK

                   On an application for review of a reviewable objection decision:

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

                     (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.