Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1936 - SECT 102US

             (1)  The production of:

                     (a)  a notice given under section 102UR; 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 trustee beneficiary non-disclosure tax specified in the notice became due and payable by the person or persons to whom it was given on the day specified.

             (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.