S 22 repealed by No 2 of 2015, s 3 and Sch 2 item 42, effective 1 July 2015. S 22 formerly read:
SECTION 22 PRODUCTION OF ASSESSMENT IS CONCLUSIVE EVIDENCE
If the Commissioner gives you a notice of assessment under this Part, the production of the notice is conclusive evidence:
that the assessment was properly made; and
except in proceedings under Part
Taxation Administration Act 1953
on a review or appeal relating to the assessment
that the amounts and particulars in the assessment are correct.
S 22 amended by No 54 of 2003, s 3 and Sch 1 item 19, by substituting
If the Commissioner gives you a notice of assessment under this Part, the production of the notice
The production of a notice of assessment under this Part
, effective 1 July 2003. For application and transitional provisions, see note under definition of
in s 5.