CTHRepealedAct
Pay-roll Tax Assessment Act 1941
50How instituted
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50 How instituted
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.