(1) 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, the proper officer of the court concerned shall cause to be served on the defendant notice in writing of:
(c) where the order of the court includes the imposition of a fine--the time allowed by the court for payment of the fine; and
(d) the right of the defendant to make an application under section 13A for an order setting aside the conviction.
(2) Without prejudice to any other method of service provided
for under any other law of the Commonwealth or under a law of a State or
Territory, a notice under subsection (1) may be served on the defendant
by sending the notice to the defendant by ordinary prepaid post addressed to
the defendant at the defendant's last known place of residence or last
known place of business.