14Notice of assessment, reassessment or withdrawal of assessment

#### 14 Notice of assessment, reassessment or withdrawal of assessment 14 Notice of assessment, reassessment or withdrawal of assessment > > (1) The Chief Commissioner may issue a notice of assessment (showing the amount of the assessment). > > > (2) If the Chief Commissioner has not issued a notice of assessment of the tax liability of a taxpayer, the Chief Commissioner must issue the notice if a request to do so is made by the taxpayer within 5 years after the liability arose. > > > (3) If the Chief Commissioner makes a reassessment, the Chief Commissioner must issue a notice of assessment (showing the amount of the reassessment). > > > (4) If the Chief Commissioner withdraws an assessment, the Chief Commissioner must issue a notice of withdrawal of assessment. > > > (5) The notice is to be in a form approved by the Chief Commissioner.