Queensland Consolidated Acts

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TOBACCO PRODUCTS (LICENSING) ACT 1988 - SECT 49

49 Notices of assessment

(1) In any proceedings under this Act or for the recovery of any amount due and payable under this Act—

(a) a notice of assessment of a fee; or
(b) a document purporting to be certified by the commissioner to be a copy of such a notice;

is admissible evidence of the due making of the assessment and that the amount and all particulars of the assessment are correct.

(2) The notice or copy is conclusive evidence of the matters of which it is admissible evidence, except in proceedings that are an appeal against the assessment, in which case it is prima facie evidence only.

(3) In this section—

assessment includes reassessment.



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