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.