127
CurrentEvidence of assessment
Part 11Miscellaneous provisions
127 Evidence of assessment
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—
(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, review or appeal proceedings (in which it is proof in the absence of evidence to the contrary).
This Act’s bill:Second reading speech
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