S 271-100 repealed by No 15 of 2017, s 3 and Sch 4 item 25, effective 1 April 2017.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
The production of:
a notice given under section 271-90; or
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
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
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.
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.