Taxation Administration Act 2001
sec.132Evidentiary provisions for assessments
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sec.132 Evidentiary provisions for assessments
Production of a document signed by the commissioner purporting to be a copy of an assessment notice— is conclusive evidence of the proper making of the assessment; and for— 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 another proceeding—is conclusive evidence that the amount and all particulars of the assessment are correct. The validity of an assessment is not affected merely because a provision of a tax law has not been complied with. s 132 amd 2009 No. 24 s 1890 (sec.132-ssec.1) Production of a document signed by the commissioner purporting to be a copy of an assessment notice— is conclusive evidence of the proper making of the assessment; and for— 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 another proceeding—is conclusive evidence that the amount and all particulars of the assessment are correct. (sec.132-ssec.2) The validity of an assessment is not affected merely because a provision of a tax law has not been complied with.
- (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.
- (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.
- (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.