Pay-Roll Tax Assessment Act 1941 (REPEALED)

Part VIII - Taxation prosecutions  

SECTION 50 (Repealed by 101 of 2006)  

50   How instituted  
Taxation prosecutions may be instituted in the name of the Commissioner by action, information or other appropriate proceeding:

(a) in the High Court of Australia; or

(b) in the Supreme Court of any State or Territory of the Commonwealth;

and when the prosecution is for a pecuniary penalty not exceeding One thousand dollars or the excess is abandoned, the taxation prosecution may be instituted in the name of the Commissioner or a Deputy Commissioner:

(c) in a County Court, District Court, Local Court or Court of Summary Jurisdiction of any State or Territory of the Commonwealth.