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Articles

Taxpayer’s Burden of Proof

Who’s Going To Run The Farm?
Designs Law Changes

Keeping Wages (and Superannuation) Records – for how long?

Sale of Small Businesses and Section 52 Disclosure Statements

Workplace Injuries

Claim for Travel Expenses

Travel Expenses to Attend Company Annual General Meeting

Work-Related Clothing
Gifts Can Create Capital Gains

Medical Expenses – Tax Claim

 

Stapled Securities

GST Fixed Amounts and Gross Domestic Product (GDP) Adjustment
Self Assessment Review Period Decreased

Taxpayer’s Burden of Proof

In a recent federal court decision, a taxpayer’s appeal was dismissed on the grounds that the taxpayer didn’t provide credible evidence to satisfy their burden of proof.

The Tax Office issued amended assessments to the taxpayer including an additional $600,000 assessable income.

The taxpayer and her husband were heavily involved in buying and maintaining horses, but the taxpayer argued that she was not carrying on a business. Her argument was that the disputed amount was not income and represented gambling gains and gifts.

A taxpayer appealing an assessment has the burden of proving that the assessment is excessive. The federal court held that the taxpayer’s evidence regarding betting records had many anomalies and lacked credibility. The federal court dismissed the appeal on the grounds that the taxpayer was unable to credibly discharge her burden of proof and establish the actual source of the relevant amounts.

In an earlier report (click here) an AAT case with a similar conclusion confirmed that the taxpayer needs to prove the Commissioners assessment is excessive and if there are opposite views about certain events the test to consider is what is likely on a balance of probabilities. 



26th-September-2006