Commonwealth Consolidated Acts

TAXATION ADMINISTRATION ACT 1953 - SECT 13

    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.