INCOME TAX ASSESSMENT ACT 1936

PART VIII - MISCELLANEOUS  

SECTION 266   266   REGULATIONS  


The Governor-General may make regulations, not inconsistent with this Act or the Income Tax Assessment Act 1997 , prescribing all matters which by this Act or the Income Tax Assessment Act 1997 are required or permitted to be prescribed, or which are necessary or convenient to be prescribed for giving effect to this Act or the Income Tax Assessment Act 1997 , and for prescribing penalties not exceeding a fine of 5 penalty units for offences against the regulations.

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