A prosecution for an offence against this Act –

(a) is to be taken by way of summary proceedings under the Justices Act 1959 within –

(i) 12 months after the offence is committed; or

(ii) 6 months after the commission of the offence comes to the knowledge of the complainant –

whichever period expires later; and

(b) may be instituted by a person authorised in writing in that behalf by the Treasurer or the Auditor-General.