Commonwealth Consolidated Acts

[Index] [Table] [Search] [Search this Act] [Notes] [Noteup] [Previous] [Next] [Download] [Help]

INCOME TAX ASSESSMENT ACT 1997 - SECT 909.1

Regulations

             (1)  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.

             (2)  The regulations may prescribe penalties for offences against the regulations. A penalty may not exceed a fine of 5 penalty units.

Note:          Section 4AA of the Crimes Act 1914 deals with penalty units.

Table of sections

950-100    What forms part of this Act

950-105    What does not form part of this Act

950-150    Guides, and their role in interpreting this Act



AustLII: Copyright Policy | Disclaimers | Privacy Policy | Feedback