Northern Territory Numbered Acts

[Index] [Table] [Search] [Search this Act] [Notes] [Noteup] [Previous] [Next] [Download] [Help]

TAXATION ADMINISTRATION ACT 2007 (NO 28 OF 2007) - SECT 148

Evidentiary value of notice or certificate

    (1)     A decision, determination or assessment made by the Commissioner under a taxation law must be accepted in any legal proceedings (other than proceedings by way of objection or appeal under this Act) as valid and correct.

    (2)     A certificate or notice, signed by the Commissioner, of a decision, determination or assessment must be accepted, in any legal proceedings, as proof of the making of a decision, determination or assessment on the terms stated in the certificate or notice.



AustLII: Copyright Policy | Disclaimers | Privacy Policy | Feedback