(b) sets out the grounds on which the imposition of the sanction is being considered; and
(c) summarises the evidence and other material on which those grounds are based; and
(d) summarises the effect of the notice (including the review process provided for under this Act) on a person's entitlement to child care rebate in respect of child care provided by the service; and
(e) invites the operator to make written submissions to the Secretary, within 28 days, stating why the sanction should not be imposed.