119Evidence of assessment

#### 119 Evidence of assessment 119 Evidence of assessment > Production of a notice of assessment, or of a document signed by the Chief 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 or review proceedings when it is prima facie evidence only. > > **s 119:** Am 2000 No 72, Sch 2 \[18\].