S 40 repealed by No 105 of 2000, s 3 and Sch 1 item 8, effective 6 July 2000.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