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House of Representatives

Taxation Administration Amendment Bill 1983

Taxation Administration Amendment Act 1983

Explanatory Memorandum

(Circulated by authority of the Minister for Housing and Construction and Minister Assisting the Treasurer, the Hon. Chris Hurford, M.P.)

General outline

This Bill will amend the law relating to the administration of taxation laws to -

·
authorise the Commissioner of Taxation to serve by ordinary mail a summons for an offence against a taxation law that on conviction is punishable only by a fine;
·
provide, where a defendant does not appear in court or enter a plea, for service of a notice of conviction and any fine payable following the conviction of the defendant for the offence in respect of which a summons was served by post;
·
allow, in such cases, at least 21 days from the date of service of the notice of conviction for payment of any fine imposed by the court on the basis of the postally served summons; and
·
provide, in such cases, that a person cannot be committed to gaol for non-payment of any fine imposed by the court unless that person has first been personally served with a notice warning that, unless either the fine is paid within 21 days of the service of the notice or a re-hearing of the matter is sought within that period, a warrant for commitment to goal may be issued.


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