A New Tax System (Wine Equalisation Tax) Act 1999
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, the regulations may make provision:
(a) (Repealed by No 176 of 1999)
(b) relating to the service of documents under, or for the purposes of, the * wine tax law (including the service of process in proceedings for the recovery of tax or other amounts payable under the wine tax law);
(c) for penalties for offences against the regulations by way of fines of up to $1,000.
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