Pay-Roll Tax Assessment Act 1941 (REPEALED)
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.
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