Excise Act 1901

Excise prosecutions may be instituted by the CEO in the name of the office of the CEO by action, information or other appropriate proceeding:

in the Supreme Court of a State;

in the Supreme Court of the Australian Capital Territory;

in the Supreme Court of the Northern Territory;

in a County Court or District Court of a State;

in a Local Court, being a Local Court of full jurisdiction, of South Australia or of the Northern Territory; or

in a court of summary jurisdiction of a State, of the Australian Capital Territory or of the Northern Territory.

Where an Excise prosecution for a pecuniary penalty that, but for this section, would exceed 400 penalty units is instituted in a Court referred to in paragraph (1)(d) or (e), the amount of that penalty that exceeds 400 penalty units shall be taken to have been abandoned.

Where an Excise prosecution for a pecuniary penalty that, but for this subsection, would exceed 200 penalty units is instituted in a Court referred to in paragraph (1)(f), the amount of that penalty that exceeds 200 penalty units shall be taken to have been abandoned.

See section 4AA of the Crimes Act 1914 for the current value of a penalty unit.