Income Tax Assessment Act 1997
CHAPTER 5
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ADMINISTRATION
PART 5-35
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MISCELLANEOUS
Division 909
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Regulations
SECTION 909-1
Regulations
909-1(1)
The Governor-General may make regulations prescribing matters that:
(a) this Act requires or permits to be prescribed; or
(b) are necessary or convenient to prescribe for carrying out or giving effect to this Act.
909-1(2)
The regulations may prescribe penalties for offences against the regulations. A penalty may not exceed a fine of 5 penalty units.
The Governor-General may make regulations prescribing matters that:
(a) this Act requires or permits to be prescribed; or
(b) are necessary or convenient to prescribe for carrying out or giving effect to this Act.
909-1(2)
The regulations may prescribe penalties for offences against the regulations. A penalty may not exceed a fine of 5 penalty units.
Note:
Section 4AA of the Crimes Act 1914 deals with penalty units.
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