A NEW TAX SYSTEM (AUSTRALIAN BUSINESS NUMBER) ACT 1999 - SECT 31 Regulations

Commonwealth Numbered Acts

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A NEW TAX SYSTEM (AUSTRALIAN BUSINESS NUMBER) ACT 1999 - SECT 31

Regulations

(1): The Governor-General may make regulations prescribing matters:

(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.

(2): The amount of a fee prescribed under paragraph (1)(c):

(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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