Income Tax Assessment Act 1997

CHAPTER 5 - ADMINISTRATION  

PART 5-35 - MISCELLANEOUS  

Division 909 - 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.

Note:

Section 4AA of the Crimes Act 1914 deals with penalty units.


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