148Evidentiary value of notice or certificate

148 Evidentiary value of notice or certificate (1) A decision, determination or assessment made by the Commissioner under a taxation law must be accepted in any legal proceedings (other than proceedings by way of objection, review or appeal under this Act) as valid and correct.

Taxation Administration Act 2007 69 (2) A certificate or notice, signed by the Commissioner, of a decision, determination or assessment must be accepted, in any legal proceedings, as proof of the making of a decision, determination or assessment on the terms stated in the certificate or notice.