S 40 repealed by No 105 of 2000, s 3 and Sch 1 item 8, effective 6 July 2000. S 40 formerly read:
PRODUCTION OF ASSESSMENT IS CONCLUSIVE EVIDENCE
The production of a notice of assessment under this Part is conclusive evidence:
that the assessment was properly made; and
except in proceedings under Part IVC of the
Taxation Administration Act 1953
on a review or appeal relating to the assessment
that the amounts and particulars in the assessment are correct.