Explanatory Memorandum
(Circulated by authority of the Minister for Housing and Construction and Minister Assisting the Treasurer, the Hon. Chris Hurford, M.P.)Main features
The Taxation Administration Amendment Bill 1983 will provide legislative authority for a uniform system throughout Australia of service by post of summonses issued out of courts of summary jurisdiction in respect of certain non-indictable offences under the taxation laws. Postal service of summonses under the proposed amendments will be limited to summonses in respect of offences for which the only available penalty is a pecuniary one.
Under the proposed system, a summons for the appearance before a court of summary jurisdiction of a person charged with an offence against the Taxation Administration Act or a taxation Act administered by the Commissioner of Taxation may be served by sending it by ordinary post to that person at his or her last known place of residence or business.
Safeguards are included in the system so as to protect a defendant who is served with a summons by post and who is dealt with by the court in his or her absence without entering a plea. An essential feature of the system is that a person who was not present at the hearing because the postally served summons was not received, either at all or in sufficient time to attend, or who did not receive or receive in sufficient time the notice of conviction (and the amount of the fine payable on conviction) will not have a warrant of commitment issued against him or her, or any other order enforced in default of payment of the fine, without some further action having been taken to notify the person of the details of the conviction.
In a case where a summons is served by post and the hearing occurs in the absence of a defendant who enters no plea, a period of at least 21 days from the date of the service of the notice of conviction is to be allowed for payment of any fine imposed by the court. If, after the expiration of that period, the fine remains unpaid and the defendant has not applied for a re-hearing on the ground that he or she did not receive, or receive in sufficient time, the summons, a further notice is to be served personally on the defendant before action to imprison the defendant for non-payment of the fine is taken. This further notice is intended to bring to the attention of the defendant the details of the notice of conviction previously issued and to warn that a warrant for commitment to prison may be issued at the end of 21 days from the date of service of the warning notice unless the person pays the fine or applies within 14 days for a re-hearing on the ground that he or she did not receive, either at all or in adequate time, the postally served summons and the notice of conviction.
The protection available to a defendant will be the right to apply to a court for the conviction to be set aside and the matter re-heard. This application may be made by the defendant either within 21 days of service of the notice of conviction or within 14 days of the personal service of the notice warning that a warrant for commitment may issue.
A more detailed explanation of the clauses of the Bill is contained in the notes that follow.