When you make an objection, you can only talk about the reasons you stated in your objection. You have to prove your reasons are correct, unless section 190(2) of the Tax Administration Act 1994 says otherwise. You are responsible for showing that your objection is valid.
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View the original legislation for this page at https://legislation.govt.nz/act/public/1986/0120/latest/link.aspx?id=DLM348305.
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On the hearing and determination of any objection, the objector shall be limited to the grounds stated in the objector’s objection, and, subject to section 190(2) of the Tax Administration Act 1994, the burden of proof shall be on the objector.
