Another reminder that it is not enough to show the Commissioner Is wrong

The Federal Court’s decision in Lewis v Commissioner of Taxation (Amendment Application) [2026] FCA 1111 serves as a timely reminder that taxpayers challenging an ATO assessment must do more than demonstrate the Commissioner was wrong, they must also prove what the correct assessment should be in order to succeed.

The Federal Court's decision in Lewis v Commissioner of Taxation (Amendment Application) [2026] FCA 1111 is, on its face, a procedural decision concerning whether taxpayers could amend their notice of appeal from the Administrative Review Tribunal (ART). However, the case serves as a timely reminder of one of the most difficult hurdles facing taxpayers in tax disputes, the burden of proving not only that the Commissioner's assessment is excessive, but also what the correct assessment should ...

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Authors: Kristie Schubert, Allan Szostak

Published Date: 11 August 2026