Document ID: chunk:federal_register_of_legislation:C2025C00180:section:14zzk
Version: federal_register_of_legislation:C2025C00180
Segment Type: section
Provision Reference: s 14ZZK
Character Range: 272261–272853

14ZZK  Grounds of objection and burden of proof
  On an application for review of a reviewable objection decision:
 (a) the applicant is, unless the ART 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.