Document ID: chunk:federal_register_of_legislation:C2010C00622:clause:8_160ardzd
Version: federal_register_of_legislation:C2010C00622
Segment Type: clause
Provision Reference: sch 8 cl 160ARDZD
Character Range: 52424–53000

160ARDZD  Evidentiary effect of notice of liability

 (1) The production of:
 (a) a notice given under section 160ARDZC; 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 untainting tax specified in the notice became due and payable by the company to which 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.