Commonwealth Numbered Acts

SALES TAX ASSESSMENT ACT 1992 No. 114, 1992 - SECT 131

131.(1) The Governor-General may make regulations prescribing 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.

(2) In particular, the regulations may make provision:

   (a)  allowing goods to be brought into Australia, on a temporary basis,
        without the payment of sales tax;

   (b)  relating to the service of documents under, or for the purposes of,
        the sales tax law (including the service of process in proceedings for
        the recovery of tax or other amounts payable under the sales tax law);

   (c)  for penalties for offences against the regulations by way of fines of
        up to $1,000.