Taxation Administration Act 1999

If—

the Supreme Court or the Magistrates Court orders a person to pay an amount to the commissioner; and

for the Magistrates Court—the amount does not exceed the amount mentioned in the Magistrates Court Act 1930, section 257 (1) (Personal actions at law—amount or value);

If the Magistrates Court orders a person to pay to the commissioner an amount exceeding the amount mentioned in the Magistrates Court Act 1930, section 257 (1) (Personal actions at law—amount or value), the registrar of the court must give the commissioner a certificate containing the following particulars:

the name of the court;

the date the order was made;

the tax law under which the order was made;

the amount to be paid to the commissioner;

the name and address of the person ordered to pay the amount.

A certificate may be registered in the Supreme Court, by the registrar of the court, by entering the particulars in a book kept for the purpose.

If the order to which a certificate relates was made more than 12 months before registration is sought, the certificate must not be registered without the leave of the court.

On registration, a certificate is enforceable in all respects as if it were a final judgment of the Supreme Court in favour of the commissioner.

The costs of registering a certificate and of any other proceeding in relation to the enforcement or registration of an order for payment of an amount to the commissioner are, subject to any prescribed conditions, payable by the person to whom the order relates.