Section 59 of the Taxation Administration Act 1953 (Cth) operates in the same manner as s 177(1) of the Income Tax Assessment Act 1936 (Cth): once assessments or declarations are tendered, the court must treat them as conclusive evidence, and challenges are confined to Part IVC proceedings or the Hickman principle. The Commissioner's issuance of assessments or declarations while declaratory proceedings are on foot is not an illegitimate exercise of power, even if it renders those proceedings futile. Where the same issues arising in declaratory proceedings regarding proposed transactions must be determined under Part IVC for completed transactions, the court should decline to entertain the declaratory proceedings in the exercise of its discretion.
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