Taxation Administration Act 2007
118Grounds of review and response and onus on review
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118 Grounds of review and response and onus on review (1) An application for review under section 115(1)(a) must state fully and in detail the grounds on which the application is made. (2) The applicant's grounds of review are not limited to the grounds on which the objection was made. (3) The decision maker's response to the grounds of review is not limited to the decision maker's reasons for disallowing the objection or for allowing it in part only. (4) On the review, the applicant has the onus of proving the applicant's case.