13CASetting aside etc. of conviction or order on application of Commissioner

#### 13CA Setting aside etc. of conviction or order on application of Commissioner (1) Where a person has been convicted in his or her absence of a prescribed taxation offence (whether before or after the commencement of this section), the Commissioner may apply to a court (in this section called the quashing court) for: (a) an order setting aside the conviction or setting aside the order of the convicting court in respect of the conviction; or (b) an order varying the order of the convicting court in respect of the conviction so as to reduce its severity. (2) The application shall be made in writing: (a) to the convicting court; or (b) to any other court of summary jurisdiction that would have had jurisdiction to make the conviction or order. (3) The proper officer of the quashing court shall, without delay, cause notice of the making of the application to be given to each party to the application (other than the Commissioner). (4) Any person who was a party to the proceedings in which the defendant was convicted shall be made a party to the proceedings in respect of the application. (5) If the quashing court is satisfied that: (a) the conviction or order was made in circumstances that, in the opinion of the court, make it desirable, in the interests of justice, that: (i) the conviction or order be set aside; or (ii) the order be varied by reducing its severity; or (b) because of other special circumstances (whether or not existing at the time the conviction or order was made) it is desirable, in the interests of justice, or in order to avoid undue hardship, that: (i) the order be set aside; or (ii) the order be varied so as to reduce its severity; the court may set aside the conviction, or set aside or vary the order, as the case may be, on such terms as to costs or otherwise as the court thinks just. (6) If the court sets aside the conviction, or sets aside or varies the order in respect of the conviction, the court shall also set aside any warrant issued in consequence of the conviction. (7) If the quashing court: (a) is not the convicting court; and (b) sets aside the conviction, or sets aside or varies the order, of the convicting court; the proper officer of the quashing court shall without delay cause notice of the setting aside or variation to be given to the convicting court. (8) A reference in this section to a conviction includes a reference to the making of an order under section 19B of the Crimes Act 1914. (9) The setting aside of a conviction or order under this section is a bar to any further legal proceeding against the defendant for the same matter in any court (other than on appeal). (10) This section is in addition to, and not in derogation of, any other law of the Commonwealth or any law of a State or Territory.