Victorian Current Acts

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TAXATION ADMINISTRATION ACT 1997 - SECT 127

Evidence of assessment

Production of a notice of assessment, or of a document signed by the 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, review or appeal proceedings (in which it is proof in the absence of evidence to the contrary).



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