Commonwealth Consolidated Acts Commonwealth Consolidated Acts(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:
(a) the conviction;
(b) the order of the court;
(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.