DMBM660420 - Enforcement action: summary proceedings: hearings and orders in the magistrates' court: preparation for the SP hearing
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This section of the manual is about attending the magistrates' court hearing.
Purpose of the hearing
»Ê¹ÚÌåÓýapp purpose of the hearing is to obtain an order from the magistrates for payment of the unpaid debt, the court fees, interest and costs.
Certificates of debt
A certificate of debt is a signed statement that the debt shown is due and has not been paid to the Department. It is ‘sufficient�, but not ‘conclusive� evidence of debt. Where you know that your court will require one, you should ensure that you have a properly completed certificate to produce at the appropriate stage of the proceedings.
Final checks before the hearing
Immediately before the hearing you should:
- prepare an imminent proceedings list
- carry out an RP check (DMBM615040)
- satisfy yourself that the summons has been properly served.
Penalties
If you are recovering a penalty you may need to provide certain additional information at the hearing. No more than three days before the hearing you should ask the office that imposed the penalty:
- why the penalty was imposed
- under what specific legislation
- the year/ period and nature of the return and
- whether it is an initial or continuing penalty.