Document ID: chunk:federal_register_of_legislation:C2024C00809:section:6:p4
Version: federal_register_of_legislation:C2024C00809
Segment Type: section
Provision Reference: s 6 (pt 4/6)
Character Range: 15497–18040

offences.
 (2G) Subsection (2F) applies even if the Director has instituted a prosecution (the initial prosecution) before the initial court for any or all of the offences. However, the Director must discontinue the initial prosecution in respect of each offence covered by the prosecution in the later court.
 (3) The Attorney‑General may, by writing signed by the Attorney‑General, specify a matter or class of matters for the purposes of paragraph (1)(g) or (h) and, where the Attorney‑General so specifies a matter or class of matters, a copy of the instrument specifying that matter or class of matters shall be published in the Gazette when the Attorney‑General considers it appropriate to do so.
 (4) A person who has, pursuant to a law of the Commonwealth, the power to consent to prosecutions for offences of a particular kind against the laws of the Commonwealth (not being a person who has that power by virtue of an authorization granted to the person by another person) may, by instrument in writing published in the Gazette, authorize the Director to consent to prosecutions for offences of that kind, but the giving of such an authorization does not prevent the giving of a consent by a person who, but for this subsection, would have the power to give a consent.
 (5) Where the Director consents to a prosecution for an offence against a law of the Commonwealth, being an offence of a kind in relation to which an instrument under subsection (4) is in force, the prosecution may be instituted and carried on without the consent of any other person.
 (6) The institution or carrying on by the Director of proceedings for the recovery of a pecuniary penalty under a law of the Commonwealth, or any other act or thing done by the Director in relation to such proceedings, shall not be challenged or called in question in any court on the ground that the proceedings did not or do not relate to a matter in relation to which paragraph (1)(g) applies.
 (7) The taking by the Director of a civil remedy, or any other act or thing done by the Director in relation to the taking of a civil remedy, shall not be challenged or called in question in any court on any of the following grounds:
 (a) that the taking of the civil remedy did not or does not relate to a relevant matter;
 (b) that the civil remedy was not or is not being taken for, or in connection with, recovery, or securing the payment, of an amount of tax;
 (c) that the taking of the civil remedy did not or does not relate to a matter in relation to which an instrument