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 3 - Prosecution of taxation offences  

SECTION 8ZG   ENFORCEMENT OF ORDERS FOR PAYMENT  

8ZG(1)   [Order enforceable as a final judgment]  

Where:


(a) upon the conviction of a person for a taxation offence, the court before which the person is convicted, in addition to imposing a penalty on the person, orders the person to pay an amount to the Commissioner; and


(b) the court has civil jurisdiction to the extent of the amount,

the order is enforceable in all respects as a final judgment of the court in favour of the Commissioner.

8ZG(2)   [Issue of certificate where court lacks jurisdiction]  

Where:


(a) upon conviction of a person for a taxation offence, the court before which the person is convicted, in addition to imposing a penalty on the person, orders the person to pay an amount to the Commissioner; and


(b) the court:


(i) does not have civil jurisdiction; or

(ii) has civil jurisdiction, but does not have civil jurisdiction to the extent of the amount,

the proper officer of the court shall issue to the Commissioner a certificate in the prescribed form containing the prescribed particulars.

8ZG(3)   [Certificate may be registered in a court]  

The certificate may, in the prescribed manner and subject to the prescribed conditions (if any), be registered in a court having civil jurisdiction to the extent of the amount ordered to be paid to the Commissioner.

8ZG(4)   [Certificate enforceable as final judgment]  

Upon registration under subsection (3), the certificate is enforceable in all respects as a final judgment of the court in favour of the Commissioner.

8ZG(5)   [Costs of registration]  

The costs of registration of the certificate and other proceedings under this section shall, subject to the prescribed conditions (if any), be deemed to be payable under the certificate.




This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.