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 13   13   LIMITATION OF ACTION TO ENFORCE PAYMENT OF FINE  


Notwithstanding anything contained in any other law of the Commonwealth or in a law of a State or Territory, where a defendant who has not entered a plea in relation to a prescribed taxation offence is, in the defendant's absence, convicted of the prescribed taxation offence and the order of the court includes the imposition of a fine:


(a) a warrant for commitment of the defendant to prison for failure to pay the fine shall not be issued unless:


(i) a notice has been served on the defendant under section 12 in relation to the fine; and

(ii) a period of not less than 21 days has elapsed after the date of service of the notice; and


(b) no other action for enforcement of payment of the fine shall be taken unless:


(i) a notice has been served on the defendant in relation to the conviction under subsection 11(1) ; and

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



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