Commonwealth Numbered Acts

DEPARTURE TAX COLLECTION ACT 1978 No. 119 of 1978 - SECT 15

15. The Governor-General may make regulations, not inconsistent with this Act,
prescribing all matters required or permitted by this Act to be prescribed or
necessary or convenient to be prescribed for carrying out or giving effect to
this Act, and, in particular-

   (a)  making provision for and in relation to claims for refunds, the
        allowance or payment of refunds and the recovery of refunds paid
        incorrectly; and

   (b)  prescribing penalties not exceeding $500 for offences against the
        regulations.
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