Commonwealth Numbered Acts

JURISDICTION OF COURTS (MISCELLANEOUS AMENDMENTS) ACT 1979 No. 19 of 1979 - SECT 89

89. (1) Section 54 of the Principal Act is repealed and the following section
is substituted: Manner of institution of prosecutions
''54. Taxation prosecutions may be instituted in the name of the Commissioner
by action, information or other appropriate proceeding in the
Supreme Court of a State or Territory and, when the prosecution is for a
pecuniary penalty not exceeding $1,000 or the excess is abandoned, the
taxation prosecution may be instituted in the name of the Commissioner or a
Deputy Commissioner in a County Court, District Court, Local Court or court of
summary jurisdiction.''.

(2) The amendment made by this section does not affect the hearing and
determination of a taxation prosecution instituted in the High Court before
the date of commencement of this Part.