61
In forceGrounds of objection and burden of proof
Part 6Objections, reviews and appeals
Division 1Objections to and review of assessments
61 Grounds of objection and burden of proof
In proceedings under this Part on a review before the Administrative Review Tribunal or on appeal to the Federal Court:
(a)
the liable entity is, unless the Administrative Review Tribunal or the Federal Court otherwise orders, limited to the grounds stated in the objection; and
(b)
the burden of proving that a prescribed decision is incorrect, or that an assessment is excessive, lies on the liable entity.
This Act’s bill:Explanatory memorandumSecond reading speech
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