CTHRepealedAct
Debits Tax Administration Act 1982
25DProcedure on review or appeal
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25D Procedure on review or appeal
In proceedings under this Part on a review before the Tribunal or on appeal to a court: (a) the objector is, unless the Tribunal or 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 objector.