Taxation Administration Regulations 2017

PART 2 - GENERAL ADMINISTRATION (NOT RELATING TO SCHEDULE 1 TO THE ACT)  

Division 2 - Prosecutions and offences  

SECTION 10  

10   PROSECUTION OF PRESCRIBED TAXATION OFFENCES - ELECTION TO HAVE CASES TRIED IN SUPREME COURT  
For the purpose of subsection 8ZJ(5) of the Act, a person prosecuted for a prescribed taxation offence may elect to have the case tried in the Supreme Court of the State or Territory in which the prosecution was instituted by serving on the person who instituted the prosecution, and filing in the court in which the prosecution was instituted, a notice in accordance with Form 2 in Schedule 1 .