Pay-Roll Tax Assessment Act 1941 (REPEALED)
Part VIII
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Taxation prosecutions
SECTION 52 (Repealed by 101 of 2006)
52
Defendant to have right of trial in High or State Court
In any taxation prosecution where the penalty exceeds Two hundred dollars and the excess is not abandoned, the defendant, within seven days after service of process, shall have the right to elect, in manner prescribed, to have the case tried, at the option of the prosecutor, either in the High Court of Australia or in the Supreme Court of the State or Territory of the Commonwealth in which the prosecution has been instituted, and thereupon the proceedings shall stand removed accordingly and may be conducted as if originally instituted in the court to which they are so removed.
In any taxation prosecution where the penalty exceeds Two hundred dollars and the excess is not abandoned, the defendant, within seven days after service of process, shall have the right to elect, in manner prescribed, to have the case tried, at the option of the prosecutor, either in the High Court of Australia or in the Supreme Court of the State or Territory of the Commonwealth in which the prosecution has been instituted, and thereupon the proceedings shall stand removed accordingly and may be conducted as if originally instituted in the court to which they are so removed.
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