Taxation Administration Act 1953
The Governor-General may make regulations, not inconsistent with this Act, prescribing all matters which by this Act are required or permitted to be prescribed, or which are necessary or convenient to be prescribed for giving effect to this Act, and, in particular, prescribing penalties not exceeding a fine of 5 penalty units for offences against the regulations.
This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.