Taxation Administration Act 1953

The perpetrator cannot oppose the making of an order under section 139‑60 on any grounds other than the following:

one or more of the circumstances mentioned in paragraphs 139‑55(1)(a) to (e) do not exist;

that the sum of contributions disclosed by the Commissioner under subsection 139‑25(1) was incorrect;

that the date on which the victim alleges that the conduct constituting the *specified child abuse offence first occurred is incorrect and that because the date is incorrect, the sum of contributions disclosed by the Commissioner under subsection 139‑25(1) is incorrect;

any of the other matters stated in the application for the order are incorrect;

any other matter to which the Court grants the perpetrator leave to object.

In opposing the making of an order on the ground mentioned in paragraph (1)(b), the perpetrator has the burden of proving that the amount of contributions disclosed was incorrect.

In opposing the making of an order on the ground mentioned in paragraph (1)(c), the perpetrator has the burden of proving:

that the date on which the victim alleges that the conduct constituting the *specified child abuse offence first occurred is incorrect; and

that, because of the incorrect date, the sum of contributions disclosed by the Commissioner under subsection 139‑25(1) is incorrect.