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How taxpayers can discharge their burden of proof paper
Published on 17 Oct 19 by VICTORIAN DIVISION, THE TAX INSTITUTE
This paper covers:
- the onus of proof following the Cassaniti decision
- the burden of proof in tax cases
- the facts, submissions and decision in Cassaniti
- implications of the decision in Cassaniti.
Author profile
Gareth Redenbach CTA
Gareth is a barrister practising in revenue law and has over 15 years of experience in tax matters. He has advocated in all trial divisions in Victoria as well as in the High Court, Full Federal Court and Victorian Court of Appeal. He has appeared for both taxpayers and the Commissioner and including for the successful taxpayer in the Full Federal Court decision on taxation of trusts in Lewski v Commissioner of Taxation (2017) 254 FCR 145 and for the successful Commissioner in the first domicile case decided post-Harding (Handsley v Commissioner of Taxation [2019] AATA 917). Prior to joining the bar, Gareth was in-house counsel for the Macquarie Group based in New York responsible for managing transfer pricing and international tax matters across the Americas region. Gareth was previously a Senior Associate at Minter Ellison focussed on tax controversy and began his career in the international tax department of PwC. Gareth is a Senior Fellow at the University of Melbourne teaching in their LLM program and also teaches in the Victorian Bar’s Readers’ Course on taxation matters. Gareth is the former Chair of the Corporate Section and Executive Committee member of the US Committee of Banking Institutions on Taxation. Gareth also regularly participates and speaks at TIA, OECD, IFA and other conferences. - Current at 16 June 2022
This was presented at VIC 7th Annual Tax Forum .
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