Superannuation Contributions Tax (Members of Constitutionally Protected Superannuation Funds) Assessment and Collection Act 1997

PART 6 - MISCELLANEOUS  

SECTION 37  

37   REGULATIONS  
The Governor-General may make regulations 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, prescribing:


(c) how statements are to be given to the Commissioner; and


(d) penalties not exceeding a fine of 5 penalty units, for offences against the regulations.




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