72Written notice

#### 72 Written notice (1) A requirement under section 69, 70 or 71 must be made by written notice given to the person of whom the requirement is made. (2) The notice: (a) may be given personally or by post or in any other manner approved by the Secretary; and (b) must specify: (i) how the person is to give the information or produce the document to which the requirement relates; and (ii) the period within which the person is to give the information or produce the document to the Department; and (iii) the officer or class of officer (if any) to whom the information is to be given or the document is to be produced; and (iv) that the notice is given under this section. (3) A notice is not invalid merely because it does not comply with subparagraph (2)(b)(i) or (iv). (4) The period specified under subparagraph (2)(b)(ii) must not end earlier than 14 days after the notice is given.