119
CurrentEvidence of assessment
Part 11Miscellaneous provisions
119 Evidence of assessment
Production of a notice of assessment, or of a document signed by the Chief Commissioner purporting to be a copy of a notice of assessment, is—
(a)
conclusive evidence of the due making of the assessment, and
(b)
conclusive evidence that the amount and all particulars of the assessment are correct, except in objection or review proceedings when it is prima facie evidence only.
This Act’s bill:Explanatory memorandumSecond reading speech
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