15Special assessments

15 Special assessments

(1) A financial institution may, in relation to a return lodged by it under section 12, request the Commissioner, in accordance with this section, to make an assessment of the amount of tax that, in his opinion, is payable in respect of taxable debits to which that return relates. (2) A request under subsection (1) shall be made in writing within 30 days after the day on which the return was furnished to the Commissioner. (3) Where a financial institution has made a request in accordance with subsection (1) in relation to a return, the Commissioner shall make an assessment of the amount of tax that, in his opinion, is payable in respect of taxable debits to which the return relates. (4) As soon as practicable after an assessment is made in pursuance of this section, the Commissioner shall cause notice in writing of the assessment and of the amount of tax payable on taxable debits to which the assessment relates to be served, by post or otherwise, on the financial institution that made the request for the assessment.