Taxation Administration Act 1953

PART III - PROSECUTIONS AND OFFENCES  

Note:

Subsection 2(2) specifies laws that are not taxation laws for the purposes of this Part.

Division 5 - Service of summons for prescribed taxation offences  

SECTION 13  

13   LIMITATION OF ACTION TO ENFORCE PAYMENT OF FINE  

Notwithstanding anything contained in any other law of the Commonwealth or in a law of a State or Territory, where a defendant who has not entered a plea in relation to a prescribed taxation offence is, in the defendant's absence, convicted of the prescribed taxation offence and the order of the court includes the imposition of a fine:

(a) a warrant for commitment of the defendant to prison for failure to pay the fine shall not be issued unless:

(i) a notice has been served on the defendant under section 12 in relation to the fine; and

(ii) a period of not less than 21 days has elapsed after the date of service of the notice; and

(b) no other action for enforcement of payment of the fine shall be taken unless:

(i) a notice has been served on the defendant in relation to the conviction under subsection 11(1) ; and

(ii) a period of not less than 21 days has elapsed after the date of service of the notice.