/

/

United States legal-change intelligence across legislation, regulation, and case law. Separate data plane, same Zoe spine.

Platform

Legislation
Cases
Ask Zoe
Recently analysed

Company

Pricing
API
X
LinkedIn
Instagram

Jurisdictions

Federal
Supreme Court

District of Columbia

© 2026 Zoe. All rights reserved.

Zoe is a legal information platform. Always consult the official source for authoritative text.

Section 40F - Pay-roll Tax Assessment Act 1941 - Procedure on review — Zoe

Legislation Cases Absurdities Ask Zoe Graph Pricing

Home/Legislation/Pay-roll Tax Assessment Act 1941/40F

CTHRepealedAct

Pay-roll Tax Assessment Act 1941

40FProcedure on review

Start here

Get a plain-English read of 40F

Turn the raw legal text into a practical explanation grounded in Pay-roll Tax Assessment Act 1941.

View in full context

#### 40F Procedure on review In proceedings under this Part on a review before the Tribunal: (a) the person who requested the review is, unless the Tribunal otherwise orders, limited to the grounds stated in the objection; and (b) the burden of proving that an assessment is excessive, or a decision or determination is incorrect, lies on the person who requested the review.

Previous section40ENotice to refer Next section40GImplementation of decisions