An “uncredible” win for the taxpayers…
Kerry Hicks
14 June 2024
More and more taxpayers are disputing amended and default assessments at the Administrative Appeals Tribunal. These disputes often focus on the need for the taxpayer to discharge its onus of proof that the assessments are excessive. In our article we analyse the common sense approach taken by the AAT in Liang v Commissioner of Taxation which was a win for the taxpayer despite some evidentiary concerns.
