TASIn ForceAct
Taxation Administration Act 1997
24Notice of assessment or withdrawal of assessment
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### 24 Notice of assessment or withdrawal of assessment
> > (1) If the Commissioner makes or withdraws an assessment, the Commissioner –
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> > > > (a) may serve a notice of assessment or withdrawal on the taxpayer; and
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> > > > (b) must serve such a notice on the taxpayer if the taxpayer so requests.
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> > (2) A notice of assessment is to –
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> > > > (a) be expressed to be an assessment of liability to a tax; and
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> > > > (b) show the amount of tax assessed; and
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> > > > (c) specify the rate of interest or penalty tax payable in respect of any tax default; and
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> > > > (d) specify the date on or before which any assessment is payable.