23Notice of assessment, reassessment or withdrawal of

23 Notice of assessment, reassessment or withdrawal of assessment (1) The Commissioner may issue a notice of assessment. (2) The Commissioner must issue a notice of assessment if: (a) the taxpayer requests a notice of assessment within 5 years after the date of the assessment; or (b) the assessment is a reassessment. (3) If the Commissioner withdraws an assessment, the Commissioner must issue a notice of withdrawal of assessment. (4) A notice of an assessment of a tax liability must specify the amount assessed. (5) If interest or penalty tax (or both) was payable at the date of an assessment, the notice of assessment must specify the amount of interest and penalty tax payable as at the date of the assessment. (6) A notice under this section is to be in the approved form.