27   What a penalty reminder notice must say

(1)  A penalty reminder notice must inform the person on whom it is served:

(a)  that the person has until the due date specified in the notice to pay the full amount (or, if one or more part payments of that full amount have been paid, the remaining amount) for the offence specified in the notice, and

(a1)  of the steps to be taken for seeking a review of the decision to issue the penalty notice, and

(b)  of enforcement action that may be taken under this Act if the full amount is not paid by the due date, and

(c)  of additional enforcement costs that become payable under this Act if enforcement action is taken.

(2)  If there is an approved form for a penalty reminder notice, a penalty reminder notice must be in that form.

(3)  The inclusion in a penalty reminder notice of additional information and directions for the assistance or guidance of the person on whom it is served does not affect the validity of the penalty reminder notice.