New South Wales Repealed Acts

This legislation has been repealed.

PAY-ROLL TAX ACT 1971 - SECT 51

51 Regulations

(1) The Governor may make regulations, not inconsistent with this Act, for or with respect to:

(a) the forms to be used for the purposes of this Act,

(b) the manner of making any application to the Chief Commissioner under this Act,

(c) the evidence that the Chief Commissioner may require for the purpose of determining whether or not an employer was an employer for part only of a financial year, whether or not a person was a member of a group at any time or during any period or whether or not a notice under subsection (2) of section 13, or a certificate under subsection (1) of section 14, should be given,

(g) prescribing any matter which by this Act is required or permitted to be prescribed or which is necessary or convenient to be prescribed for carrying out or giving effect to this Act.

(2) The regulations:

(a) may be so made as to have a different application according to such factors as may be specified in the regulations, and

(b) may impose a penalty not exceeding 5 penalty units for any offence against the regulations.