Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1997 - SECT 909.1

  (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