A New Tax System (Australian Business Number) Act 1999


Division 11 - Other administrative matters  


31(1)   [Making of regulations]  

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;

and, in particular:

(c) prescribing fees; or

(d) prescribing penalties, not exceeding 10 penalty units, for offences against the regulations.

31(2)   [Fees]  

The amount of a fee prescribed under paragraph (1)(c):

(a) must be reasonably related to the expenses incurred or to be incurred by the *Registrar in connection with the activity that attracts the fee; and

(b) must not be such as to amount to taxation.

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