INCOME TAX ASSESSMENT ACT 1997 - SECT 909.1 Regulations
INCOME TAX ASSESSMENT ACT 1997 - SECT 909.1
Regulations(1) The Governor - General may make regulations prescribing matters that:
(a) this Act requires or permits to be prescribed; or
(b) are necessary or convenient to prescribe for carrying out or giving effect to this Act.
(2) The regulations may prescribe penalties for offences against the regulations. A penalty may not exceed a fine of 5 penalty units.
Note: Section 4AA of the Crimes Act 1914 deals with penalty units.
950 - 100 What forms part of this Act