INCOME TAX ASSESSMENT ACT 1936 - SECT 266 Regulations
INCOME TAX ASSESSMENT ACT 1936 - SECT 266
Regulations (1) The Governor - General may make regulations, not
inconsistent with this Act or the Income Tax Assessment Act 1997 , prescribing
all matters which by this Act or the Income Tax Assessment Act 1997 are
required or permitted to be prescribed, or which are necessary or convenient
to be prescribed for giving effect to this Act or the
Income Tax Assessment Act 1997 , and for prescribing penalties not exceeding a
fine of 5 penalty units for offences against the regulations.