A New Tax System (Australian Business Number) Act 1999
[ CCH Note: Div 11 heading will be repealed by No 69 of 2020, s 3 and Sch 1 item 78, effective 22 June 2022 or a day or days to be fixed by Proclamation. For application provision, see note under s 9A(2) .]
(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]
(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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