77Notices in respect of debt

#### 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 (ea) the effect of sections 78 and 78A; 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) The Secretary may give more than one notice under subsection (1) in relation to a person and a debt of the person.