S 102US repealed by No 2 of 2015, s 3 and Sch 2 item 24, effective 1 July 2015. S 102US formerly read:
SECTION 102US EVIDENTIARY EFFECT OF NOTICE OF LIABILITY
The production of:
a notice given under section
a document that is signed by the Commissioner and appears to be a copy of such a notice;
is conclusive evidence that:
the notice was duly given; and
the amount of trustee beneficiary non-disclosure tax specified in the notice became due and payable by the person or persons to whom it was given on the day specified.
S 102US(1) amended by
No 143 of 2007
, s 3 and Sch 4 item 35, by substituting
in para (d), applicable to the first income year starting on or after 24 September 2007 and later income years.
Subsection (1) does not apply in proceedings under Part
Taxation Administration Act 1953
on a review or appeal relating to the review.
S 102US inserted by No 70 of 1999.