Document ID: chunk:federal_register_of_legislation:C2004A00814:clause:3_77
Version: federal_register_of_legislation:C2004A00814
Segment Type: clause
Provision Reference: sch 3 cl 77
Character Range: 37983–39694

77  Notices in respect of debt

 (1) If a debt by a person to the Commonwealth under a provision of this Part has not been wholly paid, the Secretary must give the person a notice specifying:
 (a) the date on which it was issued (the date of the notice); and
 (b) the reason the debt was incurred, including a brief explanation of the circumstances that led to the debt being incurred; and
 (c) the period to which the debt relates; and
 (d) the outstanding amount of the debt at the date of the notice; and
 (e) the day on which the outstanding amount is due and payable; and
 (f) that a range of options is available for repayment of the debt; and
 (g) the contact details for inquiries concerning the debt.

 (2) The outstanding amount of the debt is due and payable on the 28th day after the date of the notice.

 (3) If the debt has not been wholly paid and:
 (a) the person has failed to enter into an arrangement under section 91 to pay the outstanding amount of the debt; or
 (b) the person has entered into an arrangement under that section but has failed to make a payment in accordance with the arrangement or, if the arrangement has been amended, in accordance with the arrangement as amended;
the Secretary may give to the person a further notice specifying:
 (c) the date on which it was issued (the date of the further notice); and
 (d) the matters mentioned in paragraphs (1)(b) to (g); and
 (e) the effect of sections 78 and 78B; and
 (f) how the interest under section 78 is to be calculated.

 (4) A notice given under subsection (1) may also specify the matters mentioned in paragraphs (3)(e) and (f) and, if it does so, it is taken also to be a further notice given under subsection (3).