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s 25

Evidence

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Part IIImposition and assessment, &c., of royalty

25 Evidence

The production of a notice of assessment, or of a document under the hand of the Secretary that purports to be a copy of a notice of assessment, shall be conclusive evidence of the due making of the assessment and, except in objection, review or appeal proceedings under Part 11 of the Taxation Administration Act 2007, that the amount and all the particulars of the assessment are correct.

Note for Part II:

Part 11 of the Taxation

Administration Act 2007 provides for objections, reviews and appeals in relation to assessments made in relation to a royalty payer under this Part.

Part IV Collection and recovery of royalty

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