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.