A New Tax System (Family Assistance) (Administration) Act 1999

PART 9 - OTHER MATTERS  

SECTION 235   Regulations  

235(1)    


The Governor-General may make regulations, not inconsistent with this Act, prescribing matters:


(a) required or permitted by this Act to be prescribed; or


(b) necessary or convenient for carrying out or giving effect to this Act.



Offences and civil penalties

235(1A)    


Without limiting subsection (1), the regulations may:


(a) prescribe penalties for offences against the regulations that do not exceed a fine of 10 penalty units; and


(b) declare that specified provisions of the regulations are civil penalty provisions, and prescribe penalties for contraventions of such provisions that do not exceed:


(i) for a body corporate - 250 penalty units; or

(ii) in any other case - 50 penalty units.


Fees

235(2)    
Without limiting subsection (1), the regulations may prescribe fees for the making of applications under section 194 or 207 . Any such fees must not be such as to amount to taxation.

Proof of making of claims etc

235(3)    
Without limiting subsection (1), if a provision of the family assistance law provides that the Secretary or another officer may approve:


(a) the form or manner of making or withdrawing any application or claim; or


(b) the way of doing any other thing that is required or permitted to be done for the purposes of that law;

the regulations may make provision for the proof of the making or withdrawing of the application or claim, or the doing of the other thing, for the purposes of any legal proceedings.



Date of effect of review decisions

235(4)    
Without limiting subsection (1), the regulations may provide that specified decisions by:


(a) the Secretary under any provision of this Act; or


(b) an authorised review officer or the Administrative Appeals Tribunal, under Part 5 ;

that have the effect of creating or increasing an entitlement to be paid family tax benefit by instalment, only have effect from a specified day before the making of the decisions.


235(5)    
(Repealed by No 45 of 2000)



 

Disclaimer and notice of copyright applicable to materials provided by CCH Australia Limited

CCH Australia Limited ("CCH") believes that all information which it has provided in this site is accurate and reliable, but gives no warranty of accuracy or reliability of such information to the reader or any third party. The information provided by CCH is not legal or professional advice. To the extent permitted by law, no responsibility for damages or loss arising in any way out of or in connection with or incidental to any errors or omissions in any information provided is accepted by CCH or by persons involved in the preparation and provision of the information, whether arising from negligence or otherwise, from the use of or results obtained from information supplied by CCH.

The information provided by CCH includes history notes and other value-added features which are subject to CCH copyright. No CCH material may be copied, reproduced, republished, uploaded, posted, transmitted, or distributed in any way, except that you may download one copy for your personal use only, provided you keep intact all copyright and other proprietary notices. In particular, the reproduction of any part of the information for sale or incorporation in any product intended for sale is prohibited without CCH's prior consent.