14Notice of assessment, reassessment or withdrawal of

14 Notice of assessment, reassessment or withdrawal of assessment (1) The commissioner may issue a notice of assessment, showing the amount of the assessment. Note An assessment is an internally reviewable decision (see s 107, def internally reviewable decision), and the commissioner must give an internal review notice to the taxpayer (see s 107B).

(2) If the commissioner has not issued a notice of assessment of the tax liability of a taxpayer, the 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 commissioner makes a reassessment, the commissioner must issue a notice of assessment, showing the amount of the reassessment and the amount by which the assessment has been increased or decreased. (4) If the commissioner withdraws an assessment, the commissioner must issue a notice of withdrawal of assessment.