(1) The original or a certified copy of a notice of assessment is receivable in any proceedings as conclusive evidence that the assessment has been duly made and, except in proceedings under Part 9 relating to the assessment, that the amount and all particulars of the assessment are correct.
(2) An assessment or other document purporting to be made, issued or executed under this Act is not to be quashed or deemed to be void or voidable for want of form or by reason of mistake, defect or omission if it is in substance and effect, in conformity with this Act and the person assessed or intended to be assessed or affected by the document is identified in the assessment or other document.