Taxation Administration Act 1997

If the Commissioner makes or withdraws an assessment, the Commissioner – may serve a notice of assessment or withdrawal on the taxpayer; and must serve such a notice on the taxpayer if the taxpayer so requests.

A notice of assessment is to – be expressed to be an assessment of liability to a tax; and show the amount of tax assessed; and specify the rate of interest or penalty tax payable in respect of any tax default; and specify the date on or before which any assessment is payable.