| 释义 |
taxing statute
An Act of Parliament that imposes tax. Where there is any dispute about the application of a taxing statute, the onus of proof lies with the person who is seeking to apply it. Thus, where there is a dispute as to the levying of a tax, it is the Revenue authority that has the onus of proving the charge applied to the transaction. Where a relief is claimed, the taxpayer has the onus of proving that the statutory provision provides the relief in the circumstances in which it is being claimed. |