TASIn ForceAct
Taxation Administration Act 1997
91Onus on review or appeal
Start here
Get a plain-English read of 91
Turn the raw legal text into a practical explanation grounded in Taxation Administration Act 1997.
### 91 Onus on review or appeal
> [*\[Section 91 Amended by No. 73 of 2001, Sched. 1, Applied:01 Jul 2002\]*](/view/html/inforce/2002-07-01/act-2001-073#JS1@Ja43@GC10@EN) On a review or an appeal, the taxpayer has the onus of proving his or her case.