Pay-Roll Tax Assessment Act 1941 (REPEALED)
Part VIII
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Taxation prosecutions
SECTION 54 (Repealed by 101 of 2006)
54
State Court practice
Subject to this Act, the provisions of the law relating to summary proceedings before Justices in force in the State or Territory of the Commonwealth where the proceedings are instituted shall apply to all taxation prosecutions before a court of summary jurisdiction in that State or Territory and an appeal shall lie from any conviction or order of dismissal to the court, and in the manner, provided by the law of the State or Territory where such a conviction or order is made for appeals from convictions or orders of dismissal.
Subject to this Act, the provisions of the law relating to summary proceedings before Justices in force in the State or Territory of the Commonwealth where the proceedings are instituted shall apply to all taxation prosecutions before a court of summary jurisdiction in that State or Territory and an appeal shall lie from any conviction or order of dismissal to the court, and in the manner, provided by the law of the State or Territory where such a conviction or order is made for appeals from convictions or orders of dismissal.
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