ITO Section 136 | Burden of proof.

ITO Section 136

Burden of proof.

In any appeal  [by a taxpayer] under this Part, the burden shall be on the taxpayer to prove, on the balance of probabilities —

(a) in the case of an assessment order, the extent to which the order does not correctly reflect the taxpayer’s tax liability for the tax year; or

(b) in the case of any other decision, that the decision is erroneous.

Explanation of ITO Section 136

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Detail of ITO Section 136

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