Product Grants and Benefits Administration Act 2000

S 22 repealed by No 2 of 2015, s 3 and Sch 2 item 42, effective 1 July 2015. S 22 formerly read:

SECTION 22 PRODUCTION OF ASSESSMENT IS CONCLUSIVE EVIDENCE  
22
If the Commissioner gives you a notice of assessment under this Part, the production of the notice 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 - that the amounts and particulars in the assessment are correct.

S 22 amended by No 54 of 2003, s 3 and Sch 1 item 19, by substituting " If the Commissioner gives you a notice of assessment under this Part, the production of the notice " for " The production of a notice of assessment under this Part " , effective 1 July 2003. For application and transitional provisions, see note under definition of " electronic signature " in s 5.