Income Tax Assessment Act 1997
The production of:
(a) a notice given under section 197-80 ; 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) the amount of *untainting tax specified in the notice became due and payable by the company to which it was given on the day specified in the notice. 197-85(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.
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