8ZJProsecution of prescribed taxation offences

#### 8ZJ Prosecution of prescribed taxation offences (1) A prosecution for a prescribed taxation offence shall take the form of a proceeding by the Commonwealth for the recovery of a pecuniary penalty. (2) A prosecution for a prescribed taxation offence may be instituted by a person authorized under subsection (8) on behalf of, and in the official name of, the Commissioner by information or complaint in a court of summary jurisdiction. (3) A prosecution of a person for a prescribed taxation offence that is punishable by a fine exceeding the prescribed amount in relation to the person may be instituted by a person authorized under subsection (8) on behalf of, and in the official name of, the Commissioner by action in the Supreme Court of a State or Territory. (4) Where a court of summary jurisdiction convicts a person of a prescribed taxation offence, the penalty that the court may impose is a fine not exceeding the prescribed amount in relation to the person. (5) Where: (a) a prosecution of a person for a prescribed taxation offence that is punishable by a fine exceeding the prescribed amount in relation to the person is instituted in accordance with subsection (2); and (b) before the expiration of the period of 14 days after service of process on the person in respect of the prescribed taxation offence, the person elects, in the prescribed manner, to have the case tried in the Supreme Court of the State or Territory in which the prosecution was instituted; the prosecution shall, by force of this subsection and without any order of the Supreme Court, be removed to the Supreme Court. (6) Where a prosecution for a prescribed taxation offence is instituted in the Supreme Court of a State or Territory in accordance with subsection (3) or is removed to the Supreme Court of a State or Territory by force of subsection (5), the prosecution may be conducted in accordance with: (a) the usual practice and procedure of the Supreme Court in civil cases; or (b) the directions of the Supreme Court or a Justice or Judge of the Supreme Court. (7) The jurisdiction of the Supreme Court of a State or Territory under this section shall be exercised by a single Justice or Judge of the Supreme Court. (8) The Commissioner may, by writing, authorize a person to institute a prosecution for: (a) a specified prescribed taxation offence; (b) a prescribed taxation offence included in a specified class of prescribed taxation offences; or (c) any prescribed taxation offence. (9) A reference in this section to the prescribed amount in relation to a person is a reference to: (a) if the person is a natural person—$5,000; or (b) if the person is a corporation—$25,000.