New South Wales Consolidated Acts

PAYROLL TAX ACT 2007 - SECT 101

101 Regulations

(1) The Governor may make regulations, not inconsistent with this Act, for or with respect to any matter that by this Act is required or permitted to be prescribed or that is necessary or convenient to be prescribed for carrying out or giving effect to this Act.

(2) In particular, the Governor may make regulations for or with respect to the following--

(a) the manner of making any application to the Chief Commissioner under this Act,

(b) the evidence that the Chief Commissioner may require for the purpose of determining whether or not--

(i) an employer was an employer for part only of a financial year, or

(ii) a person was a member of a group at any time or during any period,

(c) the signing of returns, applications, notices, statements or forms by or on behalf of employers and deeming any return, application, notice, statement or form signed on behalf of an employer to have been signed by the employer,

(d) the authentication of any certificate, notice or other document issued for the purpose of this Act or any regulation.

(3) A regulation may create an offence punishable by a penalty not exceeding 20 penalty units.