Australian Capital Territory Numbered Acts Australian Capital Territory Numbered Acts(1) The Commissioner may issue a notice of assessment, showing the amount of the assessment.
(2) If the Commissioner has not issued a notice of assessment of the tax liability of a taxpayer, the Commissioner shall 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 shall 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 shall issue a notice of withdrawal of assessment.
(5) A notice under this section shall be in a form approved by the Commissioner.