33Institution of prosecutions

33. A prosecution under Section 54 of the Act for any of the following offences, viz.:—

(a) failing or neglecting to duly furnish a Return; or

(b) knowingly and wilfully making or delivering a false Return

may, at the option of the prosecutor, be instituted either—

(a) in a Court of Summary Jurisdiction having jurisdiction at the place where under these Regulations the Return is to be furnished; or

(b) in a Court of Summary Jurisdiction having jurisdiction at the usual or last-known place of business or abode of the defendant.

Modifications of Parts IV., V., and VI. of the Act.

34. The provisions of Section 11 of the Act may be applied where it appears to the Commissioner upon the application of a taxpayer in any particular case that regular annual sales of live stock cannot be made by the taxpayer, owing to the fact that stock routes over which live stock in districts in Australia remote from centres of population are moved to other districts for sale cannot be traversed by live stock regularly each year.

Calculation of sinking fund.

35. When it is necessary for purposes of an assessment to ascertain the sinking fund required to replace a sum of money at the end of a number of years, Table I. in the Schedule should be applied.

Declaration by officers.