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 12  

12   NOTICE OF INTENTION TO ISSUE WARRANT IN DEFAULT OF PAYMENT  

Where:

(a) a defendant, not being a body corporate, has been served with a notice under subsection 11(1) , being a notice that includes notice of a fine imposed on him or her in consequence of a conviction;

(b) the fine is not paid in full within the time allowed by the court for payment of the fine; and

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

the proper officer of the court concerned may cause to be served personally on the defendant a notice (in this section referred to as the personal notice ) informing the defendant that unless:

(d) the fine is paid in full before the expiration of 21 days after the date of service of the personal notice; or

(e) an application in accordance with section 13A for the setting aside of the conviction is made before the expiration of 14 days after the date of service of the personal notice,

a warrant for his or her commitment to prison may be issued.