Taxation Administration Act 1999

Production of a notice of assessment, or of a document signed by the commissioner purporting to be a copy of a notice of assessment, is conclusive evidence—

of the due making of the assessment; and

that the amount and all particulars of the assessment are correct, except in an objection or appeal proceeding where it is prima facie evidence only.

Production of a notice of determination of an objection, or of a document signed by the commissioner purporting to be a copy of a notice of such a determination, is conclusive evidence of the making of the determination and of its terms.