Excise Act 1901

PART XI - EXCISE PROSECUTIONS  

SECTION 134   INSTITUTION OF PROSECUTIONS  

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134(1)    
Excise prosecutions may be instituted by the CEO in the name of the office of the CEO by action, information or other appropriate proceeding:

(a) in the Supreme Court of a State;

(b) in the Supreme Court of the Australian Capital Territory;

(c) in the Supreme Court of the Northern Territory;

(d) in a County Court or District Court of a State;

(e) in a Local Court, being a Local Court of full jurisdiction, of South Australia or of the Northern Territory; or

(f) in a court of summary jurisdiction of a State, of the Australian Capital Territory or of the Northern Territory.

134(2)    

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Where an Excise prosecution for a pecuniary penalty that, but for this section, would exceed 400 penalty units is instituted in a Court referred to in paragraph (1) (d) or (e), the amount of that penalty that exceeds 400 penalty units shall be taken to have been abandoned.

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History

S 134(2) amended by No 25 of 2001, s 3 and Sch 2 item 100, by substituting ``400 penalty units'' for ``$40,000'' (wherever occurring), effective 4 May 2001.

S 134(2) amended by No 115 of 2000, s 3 and Sch 1 items 60 and 62, by substituting ``$40,000'' for ``$20,000'' wherever occurring, applicable to Excise prosecutions instituted on or after 7 September 2000, whether or not the prosecutions are in relation to penalties incurred, or goods seized, before, on or after that day.

134(4)    

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Where a Excise prosecution for a pecuniary penalty that, but for this subsection, would exceed 200 penalty units is instituted in a Court referred to in paragraph (1) (f), the amount of that penalty that exceeds 200 penalty units shall be taken to have been abandoned.

Note:

See section 4AA of the Crimes Act 1914 for the current value of a penalty unit.

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History

S 134(4) amended by No 25 of 2001, s 3 and Sch 2 items 101 and 102, by substituting ``200 penalty units'' for ``$20,000'' (wherever occurring) and inserting the note at the end, effective 4 May 2001.

S 134(4) amended by No 115 of 2000, s 3 and Sch 1 items 61 and 62, by substituting ``$20,000'' for ``$5,000'' (wherever occurring), applicable to Excise prosecutions instituted on or after 7 September 2000, whether or not the prosecutions are in relation to penalties incurred, or goods seized, before, on or after that day.

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