I'm not entirely sure, though. Haven't studied 5th enough to give a really confident statement. There may be exceptions, and it wouldn't surprise me.
SR4A had the following to say about the matter:
QUOTE
When making an Opposed Test, both characters roll their dice pools and compare the number of hits they score. The character generating the greater number of hits achieves her goal.
In the event of a tie, the action is typically a stalemate, and the characters have to choose between continuing with another test or withdrawing. If the gamemaster needs or wants a result on a tie, then rule in favor of the defending character.