Section 50

Conclusiveness of tax decision 

(1) Except in proceedings under this Part —

• (a) the production of a notice of an assessment or a document under the hand of the Commissioner shall be conclusive evidence of the making of the assessment and that the amount and particulars of the assessment are correct; and 
• (b) in the case of a self-assessment, the production of the original return of the self-assessment or a document under the hand of the taxpayer shall be conclusive evidence of the contents of the return. 

(2) When the Commissioner serves an assessment on a taxpayer electronically, a copy of the notice of assessment shall be treated as a certificate under the hand of the Commissioner identifying the assessment and specifying the details of the electronic transmission of the assessment.

(3) When a taxpayer has submitted a return of a self- assessment electronically, a copy of the return shall be treated as a return under the hand of the taxpayer identifying the return and specifying the details of the electronic transmission of the return.

(4) In this section, “proceedings under this Part” means—

• (a) an objection made under section 51; 
• (b) an appeal made to the Tribunal under section 52 in relation to an appealable decision; 
• (c) an appeal made to the High Court under section 53 in relation to a decision of the Tribunal; or 
• (d) an appeal made to the Court of Appeal under section 53 in relation to a decision of the High Court. 

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