s 132
In forceEvidentiary provisions for assessments
Part 10Enforcement and legal proceedings
Division 2Evidence
132 Evidentiary provisions for assessments
(1)
Production of a document signed by the commissioner purporting to be a copy of an assessment notice—
(a)
is conclusive evidence of the proper making of the assessment; and
(b)
for—
(i)
a proceeding on an appeal against, or review of, a decision on an objection—is evidence that the amount and all particulars of the assessment are correct; or
(ii)
another proceeding—is conclusive evidence that the amount and all particulars of the assessment are correct.
(2)
The validity of an assessment is not affected merely because a provision of a tax law has not been complied with.
Research tools for this sectionPro
The statute text is free to read above. View Pro plans to unlock the case-law research tools for each provision.