Australian Capital Territory Numbered Acts

DEBITS TAX ACT 1997 (NO. 20 OF 1997) - SECT 20

20. (1) The Executive may make regulations for the purposes of this Act.

(2) Without limiting the generality of subsection (1), the regulations may prescribe penalties not exceeding—

        (a)     if the offender is a natural person—10 penalty units;

        (b)     if the offender is a body corporate—50 penalty units.