Queensland Consolidated Acts

TAXATION ADMINISTRATION ACT 2001 - SECT 132

132 Evidentiary provisions for assessments

(1) Production of a document signed by the commissioner purporting to be a copy of an assessment notice—

(a) is conclusive evidence of the proper making of the assessment; and

(b) for—

(i) a proceeding on an appeal against, or review of, a decision on an objection—is evidence that the amount and all particulars of the assessment are correct; or

(ii) another proceeding—is conclusive evidence that the amount and all particulars of the assessment are correct.

(2) The validity of an assessment is not affected merely because a provision of a tax law has not been complied with.