I11.706 Evidence

I11.706 Evidence

For the purposes of all the penalty provisions already mentioned, a notice of determination of relevant matters specifying any determination which can no longer be varied or quashed on appeal, is sufficient evidence of the matters determined1. It is significant that the legislation here uses the word 'sufficient'. The legislation earlier provides for a notice of determination to be 'conclusive' against the person on whom it is served and, in the case of a notice served on the transferor specifying a determination of the value transferred by the transfer or previous transfers, against any other person so far

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