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COMMONWEALTH PLACES (MIRROR TAXES) ACT 1998 No. 24, 1998 - SECT 11
Procedure in proceedings under applied law
(1) Subject to this Act:
(a) any proceedings under an applied law ( core
proceedings ) must be instituted and conducted in the same manner as though
they were proceedings under the corresponding State taxing law; and
(b) any other proceedings in relation to the core proceedings (including
declining to proceed further in a prosecution) must also be taken as
though the core proceedings were proceedings under the corresponding
State taxing law.
(2) The trial on indictment of an offence against an applied law must be by
jury.
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