Income Tax Assessment Act 1997
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.
Section 4AA of the Crimes Act 1914 deals with penalty units.
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