(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.