Behrndt and Commissioner of Taxation (Taxation) [2021] AATA 1769

TAXATION — income tax — burden of proof — onus on applicant to prove amended assessments excessive — applicant unable to prove actual taxable income — applicant failed to discharge onus of proving amended assessments excessive — Income Tax Assessment Act 1936 (Cth), s 167 — Taxation Administration Act 1953 (Cth), s 14ZZK — decision under review affirmed.


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