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Income Tax Act, 1962 (Act 58 of 1962)

Chapter III: General Provisions

Part III: Objections and Appeals

82. Burden of proof as to exemptions, deductions, abatements, disregarding or exclusions (Repealed)



[Repealed by the Tax Administration Act, 2011 (Act No. 28 of 2011)].


1) The burden of proof that any amount is
a) exempt from or not liable to any tax chargeable under this Act or
b) subject to any deduction, abatement or set-off in terms of this Act, or
c) to be disregarded or excluded in terms of the Eigth Schedule,

shall be upon the person claiming such exemption, non-liability, deduction, abatement or set-off, or that such amount must be disregarded or excluded, and upon the hearing of any appeal from any decision of the Commissioner, the decision shall not be reversed or altered unless it is shown by the appellant that the decision is wrong.