Commonwealth Consolidated Acts

TAXATION ADMINISTRATION ACT 1953 - SECT 12

                   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.