11Procedure in proceedings under applied law

11 Procedure in proceedings under applied law

(1) Subject to this Act: (a) any proceedings under an applied law (core proceedings) must be instituted and conducted in the same manner as though they were proceedings under the corresponding State taxing law; and (b) any other proceedings in relation to the core proceedings (including declining to proceed further in a prosecution) must also be taken as though the core proceedings were proceedings under the corresponding State taxing law. (2) The trial on indictment of an offence against an applied law must be by jury.