53Secretary must notify person of amount repayable under section 50

53 Secretary must notify person of amount repayable under section 50

(1) If a person is required to repay an amount under section 50, the Secretary must, by written notice given to the person, notify the person of: (a) the fact that the person must repay the amount; and (b) the amount worked out in accordance with subsection 50(2); and (c) the day the amount is due and payable under subsection 50(4). (2) The Secretary must give the notice within 30 days after the end of the later of: (a) the 120 days referred to in paragraph 50(1)(b); or (b) if the Secretary has extended the 120‑day period under section 52—that period as extended.