350‑10 Evidence350‑10 Evidence

350‑10 Evidence

Conclusive evidence (1) The following table has effect:

<table cellspacing="0" cellpadding="0" style="margin-left:0.25pt; border-collapse:collapse"><thead><tr><td colspan="3" style="width:343.5pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableHeading"><span>Conclusive evidence</span></p></td></tr><tr><td style="width:24.9pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext" style="page-break-after:avoid"><span style="font-weight:bold">Item</span></p></td><td style="width:148.5pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext" style="page-break-after:avoid"><span style="font-weight:bold">Column 1</span></p><p class="Tabletext" style="page-break-after:avoid"><span style="font-weight:bold">The production of …</span></p></td><td style="width:148.5pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext" style="page-break-after:avoid"><span style="font-weight:bold">Column 2</span></p><p class="Tabletext" style="page-break-after:avoid"><span style="font-weight:bold">is conclusive evidence that …</span></p></td></tr></thead><tbody><tr><td style="width:24.9pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>1</span></p></td><td style="width:148.5pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tablea"><span>(a) a </span><span style="font-style:italic">Gazette</span><span> containing a notice purporting to be issued by the Commissioner for the purposes of a </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>taxation law; or</span></p><p class="Tablea"><span>(b) a document that:</span></p><p class="Tablei"><span>(i) is under the hand of the Commissioner, a </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>Second Commissioner, a </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>Deputy Commissioner or a delegate of the Commissioner; and</span></p><p class="Tablei"><span>(ii) </span><span style="width:0pt; text-indent:0pt; display:inline-block"></span><span>purports to be a copy of, or extract from, a document issued by the Commissioner, a Second Commissioner, a Deputy Commissioner or a delegate of the Commissioner for the purposes of a taxation law;</span></p></td><td style="width:148.5pt; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>the notice or document was so issued.</span></p></td></tr><tr><td style="width:24.9pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>2</span></p></td><td style="width:148.5pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tablea"><span>(a) a notice of assessment of an </span><span style="font-size:8pt; vertical-align:3pt">*</span><span>assessable amount; or</span></p><p class="Tablea"><span>(b) a determination under section</span><span> </span><span>205</span><span>‑</span><span>25 of the </span><span style="font-style:italic">Minerals Resource Rent Tax Act 2012</span><span>; or</span></p><p class="Tablea"><span>(c) a determination under section</span><span> </span><span>210</span><span>‑</span><span>30 of the </span><span style="font-style:italic">Minerals Resource Rent Tax Act 2012</span><span>;</span></p></td><td style="width:148.5pt; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tablea"><span>(a) the assessment or determination was properly made; and</span></p><p class="Tablea"><span>(b) except in proceedings under Part</span><span> </span><span>IVC of this Act on a review or appeal relating to the assessment or determination—the amounts and particulars of the assessment or determination are correct.</span></p></td></tr></tbody></table>