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COMMONWEALTH PLACES WINDFALL TAX (COLLECTION) ACT 1998 No. 25, 1998 - SECT 13
Regulations
(1) The Governor-General may make regulations prescribing matters:
(2) In particular, the regulations may prescribe penalties for offences
against the regulations by way of fines of up to 10 penalty units.
[ Minister's second reading speech made in--
House of Representatives on 5
March 1998
Senate on 23 March 1998 ]