Document ID: chunk:federal_register_of_legislation:C2025C00180:section:14zzo
Version: federal_register_of_legislation:C2025C00180
Segment Type: section
Provision Reference: s 14ZZO
Character Range: 274721–275329

14ZZO  Grounds of objection and burden of proof
  In proceedings on an appeal under section 14ZZ to a court against an objection decision:
 (a) the appellant is, unless the court orders otherwise, limited to the grounds stated in the taxation objection to which the decision relates; and
 (b) the appellant 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 should not have been made or should have been made differently.