A New Tax System (Goods and Services Tax Transition) Act 1999

Part 6 - Regulations  

25   Regulations  

(1)    
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.

(2)    
In particular, regulations may be made for other transitional measures relating to the end of sales tax, the start of GST, or the transition from sales tax to GST.