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 13A   SETTING ASIDE OF CONVICTION OR ORDER  

13A(1)   [Application where served with sec 11 notice]  

Where a defendant has been served with a notice under section 11 in relation to a conviction or order of a court, the defendant may:

(a) where a fine was imposed by the court - before the expiration of:

(i) the period allowed by the court for payment of the fine; or

(ii) a period of 21 days after the date of service of the notice,

whichever is the longer; or

(b) where no fine was imposed by the court - within 21 days after the date of service of the notice,

make an application in writing to the court, or to another court of summary jurisdiction that would have had jurisdiction to make the conviction or order, for an order setting aside the conviction or order.

13A(2)   [Application where served with sec 12 notice]  

Where a defendant has been served with a notice under section 12 in relation to a conviction or order of a court, the defendant may, within 14 days after the date of service of the notice, make an application in writing to the court, or to another court of summary jurisdiction that would have had jurisdiction to make the conviction or order, for an order setting aside the conviction or order.

13A(3)   [Parties to proceedings]  

Any person who was a party to the proceedings in which the conviction or order to which an application under subsection (1) or (2) relates was made shall be a party to proceedings in respect of the application.

13A(4)   [Court to set aside order or conviction]  

Where a court is satisfied, on an application made by a defendant in accordance with subsection (1) or (2) in relation to a conviction or order, that:

(a) in the case of an application under subsection (1):

(i) the defendant did not receive notice of the proceedings in which the conviction or order was made, or did not receive such notice in sufficient time to enable the defendant to attend the proceedings; or

(ii) the defendant failed to attend the proceedings in which the conviction or order was made for reasons that, in the opinion of the court, render it desirable, in the interests of justice, that the conviction or order be set aside and the matter re-heard; or

(b) in the case of an application under subsection (2):

(i) the defendant:

(A) did not receive notice of the proceedings in which the conviction or order was made, or did not receive such notice in sufficient time to enable the defendant to attend the proceedings; and

(B) did not receive notice of the conviction or order, or did not receive such notice in sufficient time to enable the defendant to apply, within the time specified in paragraph (1)(a), for an order setting aside the conviction or order; or

(ii) the defendant failed to attend the proceedings in which the conviction or order was made, and failed to make an application in accordance with subsection (1) in relation to the notice served on the defendant under section 11 in relation to the conviction or order, for reasons that, in the opinion of the court, render it desirable, in the interests of justice, that the conviction or order be set aside and the matter re-heard,

the court shall set aside the conviction or order and shall:

(c) proceed forthwith to re-hear and determine the matter; or

(d) adjourn the proceedings for re-hearing the matter to such time and place as the court thinks fit.

13A(5)   [Notice of making of application]  

Where an application is made to a court (in this subsection referred to as the relevant court ) under this section for the setting aside of a conviction or order of a court, the proper officer of the relevant court shall forthwith:

(a) cause notice of the making of the application to be given to each party to the application other than the defendant; and

(b) where the conviction or order was made by a court other than the relevant court - cause notice of the making of the application to be given to that other court.

13A(6)   [Notice of setting aside of conviction or order]  

Where, under subsection (4), a court sets aside a conviction or order of another court, the proper officer of the first-mentioned court shall forthwith cause notice of the setting aside of that conviction or order to be given to the other court.