CTHRepealedAct
A New Tax System (Goods and Services Tax Administration) Act 1999
59Production of assessment or declaration is conclusive evidence
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##### 59 Production of assessment or declaration is conclusive evidence
The production of a notice of assessment under this Part or of a declaration under section 165‑40 or subsection 165‑45(3) of the GST Act is conclusive evidence:
(a) that the assessment or declaration was properly made; and
(b) except in proceedings under Part IVC on a review or appeal relating to the assessment or declaration—that the amounts and particulars in the assessment or declaration are correct.