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FRINGE BENEFITS TAX ASSESSMENT ACT 1986 No. 39 of 1986 - SECT 135
Regulations
135. The Governor-General may make regulations, not inconsistent with this
Act, prescribing all matters-
(a) required or permitted by this Act to be prescribed; or
(b) necessary or convenient to be prescribed for carrying out or giving
effect to this Act, and, in particular, may make regulations
prescribing penalties not exceeding a fine of $500 for offences
against the regulations.
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