Page 23 - Test 1 Slides - 1. Introduction & Application Of Legislation

INTRODUCTION & APPLICATION OF LEGISLATION

Onus of proof

• This is of vital importance, as a decision of the

Commissioner cannot be reversed or altered upon the

hearing of an appeal unless the taxpayer shows it to be

wrong.

• The burden of proof is squarely upon the shoulders of the

taxpayer to show that it is incorrect.

• He does this by proving on a “balance of probabilities” (as

opposed to “beyond reasonable doubt”) that his argument

of the facts is more correct (greater than 50%) than the

Commissioner’s

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