Section 78

Defect not to affect validity of tax assessments or other documents 

(1) When a notice of assessment or any other document purporting to be made, issued, or executed under a tax law is, in substance and effect, in conformity with, or is consistent with the intent and meaning of, the tax law under which it has been made and the person assessed, intended to be assessed, or affected by the document, is designated in it according to common intent and understanding—

• (a) the validity of the notice of assessment or other document is not affected by reason that any of the provisions of the tax law under which it has been made or issued have not been complied with; 
• (b) the notice of assessment or other document shall not be quashed or deemed to be void or voidable for want of form; and 
• (c) the notice of assessment or other document shall not be affected by reason of any mistake, defect, or omission therein.

(2) An assessment shall not be impeached or affected by reason of a mistake in the assessment as to—

• (a) the name of the person assessed; 
• (b) the description of any income, supply, or removal; or 
• (c) the amount of tax charged; or 
• (d) any variance between the assessment and the duly served notice of the assessment that is not likely to deceive or mislead a person affected by the assessment.

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