Hi,

Try to
a) set options before source_dir and before the times
b) use % instead of #
c) use quotes for the -g parameter
d) remove the space before New
e) use @b= instead of b=

Full command should be something like this:
mp3splt -d dest_dir -q -g "%[@o,@a=NewArtist,@b=NewAlbum]" source_dir 00.30.00 EOF

--
Alex