Western Australian Current Acts

TAXATION ADMINISTRATION ACT 2003 - SECT 112

112 .         Authority required for prosecution

        (1)         Proceedings for an offence against a taxation Act may only be taken —

            (a)         by the Commissioner, or under the Commissioner’s authority; and

            (b)         in the Commissioner’s name.

        (2)         A statement in a prosecution notice for an offence against a taxation Act that the prosecution is commenced by the Commissioner or under the Commissioner’s authority is to be taken to be proved in the absence of evidence to the contrary.

        [Section 112 amended: No. 84 of 2004 s. 80.]