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TRUST RECOUPMENT TAX ASSESSMENT ACT 1985 No. 9 of 1985 - SECT 14
Regulations
14. The Governor-General may make regulations, not inconsistent with this Act,
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, and, in particular, may make regulations
prescribing penalties not exceeding a fine of $500 for offences
against the regulations.
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