40Notice in respect of relevant debt

#### 40 Notice in respect of relevant debt (1) If a relevant debt owed by a person to the Commonwealth 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) the effect of sections 41 and 41A; and (g) that a range of options is available for repayment of the debt; and (h) 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 relevant debt of the person.