Queensland Consolidated Acts

LAND TAX ACT 1915 - SECT 61

(1) The Governor in Council may make regulations under this Act.

(2) A regulation may be made about--

(a) the duties of officers and persons engaged in the administration of this Act and the districts or places within or where they may act; and

(b) the fees that may be charged for copies of or extracts from any books, registers, notices, certificates or instruments kept mentioned in this Act; and

(c) the payment of tax; and

(d) the provision of refunds or allowances by the commissioner, as the commissioner thinks just, to avoid duplicate taxation in any case in the same period; and

(e) prescribing particulars and proof, and for making, completing, and enforcing assessments of the land tax of any foreign company or absentee; and

(f) the giving of documents by or on behalf of a person to the commissioner.

(3) A regulation may impose a penalty of not more than 20 penalty units for a contravention of the regulation.