Notices in respect of debt
173 Notices in respect of debt
If a debt due to the Commonwealth under this Act (other than Chapter 3A) has not been wholly paid, the Secretary must give the debtor a notice stating the following:
the date the preparation of the notice is completed (the date of the notice);
for a debt under section 168 that relates to a PPL funding amount payable in relation to an instalment (or a debt under this Division in relation to such a debt)—the name of the person to whom, or in relation to whom, the instalment is payable;
the reason the debt was incurred, including a brief explanation of the circumstances that led to the debt being incurred;
the period to which the debt relates;
the outstanding amount of the debt at the date of the notice;
the day on which the outstanding amount is due and payable;
the effect of sections 174 and 175;
that a range of options is available for repayment of the debt;
the contact details for inquiries concerning the debt.
A debt due to the Commonwealth under Chapter 3A is a tax‑related liability under the Taxation Administration Act 1953.
Due date
The outstanding amount of the debt is due and payable on the 28th day after the date of the notice.
Multiple notices
The Secretary may give more than one notice under subsection (1) in relation to a person and a debt of the person.
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