PAYROLL TAX ACT 1971 - SECT 97 Regulation-making power

PAYROLL TAX ACT 1971 - SECT 97

97 Regulation-making power

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

(2) Regulations may be made with respect to—

(a) the way of making an application to the commissioner under this Act; and

(b) the evidence the commissioner may require to decide whether or not—

(i) an employer was an employer for part only of a financial year; or

(ii) a person was a member of a group; or

(iii) a notice under section 59 (2) or 60 (2) or a certificate under section 62 (1) should be given; and

(c) providing that a return, application, notice, statement or form signed on behalf of an employer is taken to have been signed by the employer; and

(d) in relation to fringe benefits, what is to be included in a return as the value of fringe benefits paid or payable by an employer; and

(e) any other matter for the application of this Act to a fringe benefit.

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