FRINGE BENEFITS TAX ASSESSMENT ACT 1986

PART XI - MISCELLANEOUS  

SECTION 135   135   REGULATIONS  


The Governor-General may make regulations, not inconsistent with this Act, prescribing all 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;

and, in particular, may make regulations prescribing penalties not exceeding a fine of 5 penalty units for offences against the regulations.




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