If a transaction
record, or a duplicate of a transaction record, for a dutiable transaction is
duty endorsed —
(a) the
duty endorsement is evidence of —
(i)
the making of an assessment in relation to the
dutiable transaction; and
(ii)
the amount of transfer duty (if any) paid; and
(iii)
any other matter indicated in the duty endorsement;
and
(b)
except in proceedings under the Taxation Administration Act Part 4, the
duty endorsement is conclusive evidence that the assessment is correct.