Accounts prepared by an accountant as part of his workings were ‘within the possession or power’ of the taxpayer. Quigley v Burke 1995 V ITR 265
The taxpayer being the person with access to all of the facts and documents relating to his/her own tax affairs, is bound not only to retain documentation in accordance with the requisite statutory provisions but also to produce such documentation as may be required in support of his/her appeal so as to meet the burden of proof. The taxpayer did not succeed in proving on the balance of probabilities that the assessments were incorrect and therefore did not discharge the burden of proof. 09TACD2017
