(1) If the Commissioner makes or withdraws an assessment, the Commissioner (a) may serve a notice of assessment or withdrawal on the taxpayer; and(b) must serve such a notice on the taxpayer if the taxpayer so requests.(2) A notice of assessment is to (a) be expressed to be an assessment of liability to a tax; and(b) show the amount of tax assessed; and(c) specify the rate of interest or penalty tax payable in respect of any tax default; and(d) specify the date on or before which any assessment is payable.