1. PART II

2. Guilty until proven innocent No evidence like contemporaneous evidence Rocket docket = front loaded preparation

3. Notice of assessment is conclusive evidence that it is duly made and that the amount is correct except in a Part IVC appeal: s 170 of 1936 Act Consequences: – Judicial review is out – exception: GIC and SIC – objection is not a legal basis for deferring recovery – General practice

4. Part IVC process begins with an objection Timing: if amended assessment – 60 days Prescribed form State grounds fully – How drafted in practice – Taxpayer is limited to the grounds set out in objection unless leave Decision on Objection

5. What’s involved in the process – Who – Possible outcomes – basis of decision can change or new grounds added – Timing – requests for further information 60 days Section 14ZYA Upsides and Downsides

6. The principle Section 14ZZO of TAA : taxpayer has burden of proving assessment is excessive Effect – Guilty until you prove yourself innocent

7. Practical Implications – Tax disputes are often old disputes – Contemporaneous records v Recollections – Preparation starts at transaction time – Record retention – Part IVA disputes – proving negatives and hypotheticals

8. Timing – DROP DEAD DATE Federal Court or AAT Reasons – nature of appeal - eg penalties – Costs – how much is at stake / principles – Level of formality – Nature of the Decision-maker

9. Order 52B of the Federal Court Rules Begins with an application form Tax list questionnaire Tax List Directions – a “rocket docket” Tax List Co-ordinating Judge Appeal Statements – Content: basic elements – facts, issues and contentions – Timing – 28 days and 40 days

10. Scheduling conference – 45 days – Attendance – who – What - facts and issues in dispute - name your witnesses / role -pretrial timetable – examples -trial date – within 12 months

11. Limited discovery Limited Particulars Confining Interlocutory Disputes

12. Practical Implications of the process FRONT LOADED Know your case – your evidence, your witnesses before your proceedings commence Cost implications