In an application to the Administrative Appeals Tribunal or an appeal to the Federal Court, the…

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In an application to the Administrative Appeals Tribunal or an appeal to the Federal Court, the taxpayer has the burden of proving that an assessment is excessive or otherwise incorrect and what the assessment should have been (see sections 14ZZK and 14ZZO of the Taxation Administration Act 1953 (Cth)).Explain the burden of proof and what the taxpayer must do to discharge it by reference to case law and the rules of evidence (as applicable).

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