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Evidence in a tax dispute paper

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Published on 27 Jul 17 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

This paper covers:

  • what is the onus and who bears it?
  • evidence requirements at compliance stage
  • evidence for an objection
  • evidence in a tribunal/court
  • failing to discharge the onus.

Author profile

Andrew Rider CTA
Andrew Rider, CTA, is recognised in Doyle’s Guide as a leading Australian tax barrister specialising in tax litigation and dispute resolution. Andrew also advises on Australia-wide taxes, including stamp duties, land tax and payroll tax. Prior to coming to the Bar, Andrew was an Associate to Justice Michael Kirby and a solicitor. Andrew lectures in taxation law at the University of Sydney Law School, authors the national stamp duty section of the leading online service Practical Guidance – Property Law and edits the leading stamp duty publication Australian Stamp Duties Law. Andrew is a Chartered Tax Adviser and examiner with The Tax Institute and a member of The Tax Institute/Revenue NSW Liaison Committee and Dispute Resolution Technical Committee. Andrew is also a member of the NCAT Revenue List Consultative Forum. - Current at 03 February 2023
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This was presented at 17th Annual States Taxation Conference .

Get a 20% discount when you buy all the items from this event.

Individual sessions

Recent developments in land tax

Author(s):  Sudarshan Kanagaratnam,  Holly Morgan

Materials from this session:

Evidence in a tax dispute

Author(s):  Andrew Rider

Materials from this session:

The Commissioner’s Powers of Administration

Author(s):  Helen Symon

Materials from this session:

Payroll tax cases – “The big ones”

Author(s):  Paul ELLIS,  Narelle Houston,  Philip MAGOFFIN

Materials from this session:

Further details about this event:

 

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