Life, Death and Taxes – Insights by Andrew Henshaw

TAX DISPUTES: THE ONUS OF PROOF

The recent AAT decision of Carr and Commissioner of Taxation[2016] AATA 638 is a timely reminder of the evidentiary hurdle that taxpayers face when trying to overturn an Assessment. When it comes to tax disputes, the proof is in the pudding (the end result is the mark of the success or failure of one’s efforts or planning).

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