Notice of proposed recovery--person or representative
(1) For the purposes of item 3 of the table in subsection 24(3) of the Act, the notice given to the person, or the person's legal personal representative, must include the following information:
(a) the person's name;
(b) the person's tax file number;
(c) the amount of the Government co-contribution;
(d) the amount to be recovered;
(e) the date by which the amount to be recovered must be paid;
(f) the right to apply for a review under section 49 of the Act;
(g) the reason that the Government co-contribution was overpaid.
Notice of proposed recovery--superannuation provider
(2) For the purposes of item 4 of the table in subsection 24(3) of the Act, the notice given to the superannuation provider must include the following information:
(a) the person's name;
(b) the person's account number;
(c) the person's date of birth;
(d) the person's tax file number (if quoted to the superannuation provider);
(e) the amount to be recovered;
(f) the date by which the amount to be recovered must be paid.
Notice of deduction or debit
(3) For the purposes of subsection 24(7) of the Act, the notice given to the person must include the following information:
(a) the person's name;
(b) the person's tax file number;
(c) the amount of the Government co-contribution that included the overpayment;
(d) the income year for which that Government co-contribution was paid;
(e) the amount of the overpayment;
(f) the amount of the deduction or debit;
(g) in the case of a deduction from a Government co-contribution--the income year for which that Government co-contribution is or was payable;
(h) the right to apply for a review under section 49 of the Act.