New South Wales Consolidated Acts

TAXATION ADMINISTRATION ACT 1996 - SECT 14

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.