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Fuel Tax (Consequential and Transitional Provisions) Act 2006
105‑100 Production of assessment or decl105‑100 Production of assessment or declaration is conclusive evidence
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105‑100 Production of assessment or declaration is conclusive evidence
The production of: (a) a notice of assessment under this Part; or (b) a declaration under: (i) section 165‑40 or subsection 165‑45(3) of the *GST Act; or (ii) section 75‑40 or subsection 75‑45(3) of the Fuel Tax Act 2006; is conclusive evidence: (c) that the assessment or declaration was properly made; and (d) except in proceedings under Part IVC of this Act on a review or appeal relating to the assessment or declaration—that the amounts and particulars in the assessment or declaration are correct.