Commonwealth Numbered Acts

INCOME TAX ASSESSMENT ACT 1997 No. 38 of 1997 - SECT 909.1

(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.