Commonwealth Numbered Acts

TAXATION LAWS AMENDMENT ACT 1984No. 123, 1984 - SECT 383

383. (1) Notwithstanding the repeal of sections 83 and 84 of the Principal Act
effected by this Act, those sections of the Principal Act continue to apply,
after the commencement of this section, but subject to sub-section (3) of this
section, in relation to a person in relation to whom an order was made by
virtue of paragraph 83 (1) (a) of the Principal Act before the commencement of
this section, as if those sections had not been repealed.

(2) Where a court had, before the commencement of this section, made an
order (in sub-section (3) referred to as the "relevant order") by virtue of
paragraph 83 (1) (a) of the Principal Act committing a person (in this
sub-section and sub-section (3) referred to as the "relevant person") to gaol
until a pecuniary penalty was paid and-

   (a)  the person is imprisoned in pursuance of the order and has not been
        discharged under sub-section 84 (1) of the Principal Act by the gaoler
        of the gaol; or

   (b)  the person has not been imprisoned in pursuance of the order and the
        order has not been discharged by virtue of paragraph 83 (2) (b) of the
        Principal Act, then-

   (c)  in a case to which paragraph (a) applies-the Commissioner, the
        relevant person or the gaoler of the gaol; or

   (d)  in a case to which paragraph (b) applies-the Commissioner or the
        relevant person, may apply to the court under sub-section (3).

(3) Where the court, on application made in accordance with sub-section (2) of
this section, is satisfied that it is reasonably likely that, if sections 83
and 84 of the Principal Act had not been applicable in relation to the
pecuniary penalty and section 18A of the Crimes Act 1914 had been applicable
in relation to the pecuniary penalty-

   (a)  the period of imprisonment (in this paragraph referred to as the

"revised period of imprisonment") that the relevant person would have been
required to serve in default of payment of the pecuniary penalty is shorter
than the period of imprisonment (in this paragraph referred to as the

"original period of imprisonment") that, but for this sub-section, the
relevant person would have been required to serve in default of payment of the
pecuniary penalty-the court shall vary the relevant order so that, in lieu of
serving the original period of imprisonment in default of payment of the
pecuniary penalty, the relevant person serves-

        (i)    in a case where the relevant person-

                (A)  is serving the original period of imprisonment; and
        (B) the period (in this paragraph referred to as the "completed period
of imprisonment") of the original period of imprisonment that the relevant
person has completed serving is not less than the revised period of
imprisonment,
the completed period of imprisonment; or

        (ii)   in any other case-the revised period of imprisonment,
in default of payment of the pecuniary penalty;

   (b)  the relevant person would have been subject to a sentence or order
        other than a sentence or order of imprisonment (including a sentence
        or order known as a community service order, a work order or a
        sentence of weekend detention, or a similar sentence or order) in
        default of payment of the pecuniary penalty-the court shall-

        (i)    revoke the relevant order; and

        (ii)   pass such sentence, or make such order, in relation to the
               relevant person in relation to the pecuniary penalty as appears
               to it to be just and equitable; or

   (c)  the relevant person would not have been subject to any sentence or
        order in default of payment of the pecuniary penalty-the court shall
        revoke the relevant order.

(4) Notwithstanding anything contained in section 8 of the Acts 
Interpretation Act 1901 -

   (a)  sections 83 and 84 of the Principal Act do not have effect, after the
        commencement of this section, except in relation to a person in
        relation to whom a court took action under sub-section 83 (1) of the
        Principal Act before the commencement of this section; and

   (b)  section 18A of the Crimes Act 1914 applies in relation to a person
        (not being a person referred to in paragraph (a) of this sub-section)
        who committed an offence against the Principal Act before the
        commencement of this section.