Chris Wallis, CTA

Chris Wallis, CTA

Victorian Bar

Chris has practiced as a Barrister since 1991 and 30 years later has a strong reputation throughout Australia in revenue law and equity. Chris’ focus is on keeping clients out of the AAT and Court using attention to detail and negotiation to secure certainty for clients at the earliest opportunity often through IHF. Chris is a member of the Australasian Tax Teachers Association (ATTA) a regularly published author unafraid of expressing a reasoned opinion and regular presenter for the Professional Bodies, a member of the Editorial Board of the Australian Tax Law Bulletin and has completed studies in international tax at the Institute for Austrian and International Tax Law at Wirtschafts Universitat in Vienna and the IBFD in Amsterdam.

All Sessions by Chris Wallis, CTA

12:00 pm - 1:00 pm

Session 29.3: Keeping you and your clients out of the witness box

Hot Topics Stream

This session analyses discussion of the taxpayer’s onus of proof in the AAT in the recent decision Le v Commissioner of Taxation [2021] FCA 303, including:

  • The taxpayer’s onus of proof and how they may discharge it
  • The role and duty of the Tribunal in taxation controversies
  • The Tribunal’s obligation to provide procedural fairness and
  • Lessons from the case – preparing the taxpayer’s objection and arguments in the Tribunal.

In the broader context of the small tax tribunal, the session will also discuss clients handling their own matters, choosing and instructing representatives, and representing clients at the AAT.