Income Tax Assessment Act 1936

Div 271 inserted by No 17 of 1998.

S 271-100 repealed by No 15 of 2017, s 3 and Sch 4 item 25, effective 1 April 2017. S 271-100 formerly read:

SECTION 271-100 EVIDENTIARY EFFECT OF NOTICE OF LIABILITY  
271-100(1)
The production of:

(a) a notice given under section 271-90; or

(b) a document that is signed by the Commissioner and appears to be a copy of such a notice;

is conclusive evidence that:

(c) the notice was duly given; and

(d) in the case of a notice under subsection 271-90(1) - the amount of family trust distribution tax specified in the notice became due and payable by the person or persons to whom it was given on the day specified; and

(e) in the case of a notice under subsection 271-90(2) - the amount of family trust distribution tax specified in the notice became payable by the persons to whom it was given.

271-100(2)
Subsection (1) does not apply in proceedings under Part IVC of the Taxation Administration Act 1953 on a review or appeal relating to the review.

S 271-100 inserted by No 17 of 1998.