#### 53 Prosecution in accordance with Practice Rules Every taxation prosecution in the High Court of Australia or the Supreme Court of any State or Territory of the Commonwealth may be commenced, prosecuted and proceeded with in accordance with any rules of practice established by the court for Crown suits in revenue matters or in accordance with the usual practice and procedure of the court in civil cases or in accordance with the directions of the court or a Judge.

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Section 53 - Pay-roll Tax Assessment Act 1941 - Prosecution in accordance with Practice Rules — Zoe