Procedural validity: assessments and orders remain effective if substantively compliant; notice service upheld when acted upon. Section 160 protects assessments, re assessments, adjudications, reviews, revisions, appeals, rectifications, notices, summonses and related proceedings ... Summary
Procedural validity: assessments and orders remain effective if substantively compliant; notice service upheld when acted upon.
Section 160 protects assessments, re assessments, adjudications, reviews, revisions, appeals, rectifications, notices, summonses and related proceedings from invalidation for mere mistakes, defects or omissions where those actions, in substance and effect, conform to the intents, purposes and requirements of the Act or any existing law. It also bars challenges to service of notices, orders or communications when the recipient has acted on them or did not contest service in earlier proceedings commenced or finalised pursuant to those instruments.
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