S 177 repealed by No 2 of 2015, s 3 and Sch 2 item 24, effective 1 July 2015. S 177 formerly read:
SECTION 177 EVIDENCE
177(1)
The production of a notice of assessment, or of a document under the hand of the Commissioner, a Second Commissioner, or a Deputy Commissioner, purporting to be a copy of a notice of assessment, shall be conclusive evidence of the due making of the assessment and, except in proceedings under Part
IVC
of the
Taxation Administration Act 1953
on a review or appeal relating to the assessment, that the amount and all the particulars of the assessment are correct.
History
S 177(1) amended by No 216 of 1991, No 23 of 1987 and No 216 of 1973.
177(2)
The production of a
Gazette
containing a notice purporting to be issued by the Commissioner shall be conclusive evidence that the notice was so issued.
177(3)
The production of a document under the hand of the Commissioner, a Second Commissioner, or a Deputy Commissioner, purporting to be a copy of a document issued by either the Commissioner, a Second Commissioner, or a Deputy Commissioner, shall be conclusive evidence that the document was so issued.
History
S 177(3) amended by No 216 of 1973.
177(4)
The production of a document under the hand of the Commissioner, a Second Commissioner or a Deputy Commissioner, purporting to be a copy of or extract from any return or notice of assessment shall be evidence of the matter therein set forth to the same extent as the original would be if it were produced.
History
S 177(4) amended by No 216 of 1973.
177(5)
To avoid doubt, subsection (4) applies to a copy or an extract of a document that was given to the Commissioner on a data processing device or by way of electronic transmission unless the taxpayer can show that the taxpayer did not authorise the document.
History
S 177(5) inserted by No 174 of 1997.
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