61Grounds of objection and burden of proof

#### 61 Grounds of objection and burden of proof In proceedings under this Part on a review before the Administrative Review Tribunal or on appeal to the Federal Court: (a) the liable entity is, unless the Administrative Review Tribunal or the Federal 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 liable entity.