2 Dec 2005
REAL ESTATE INVESTMENTS (NT) LTD v. THE COMMISSIONER OF INLAND REVENUE
- Citation
- REAL ESTATE INVESTMENTS (NT) LTD v. THE COMMISSIONER OF INLAND REVENUE
- Court
- Court of First Instance
- Case number
- HCIA8/2005
Because the Board (on evidence it was entitled to accept) could not make a positive finding as to the relevant intention and the statutory burden to prove the assessment incorrect lay on the appellant under s.68(4) IRO, the appellant failed to discharge that burden and the Board's determination was confirmed; appeal dismissed.