(1) The Governor in Council may make regulations under this Act.
(2) A regulation may be made about any of the following—(a) the fees payable under this Act, including late payment fees;(b) imposing a penalty for a contravention of a provision of a regulation of no more than 20 penalty units;(c) the way an application or document must be made, given or lodged for section 124AA (2) (b) , or the way a copy of a record must be given for section 76B (2) (b) , including, for example—(i) practices and procedures for lodgement of applications and other documents; and(ii) methods for acknowledging receipt of documents; and(iii) methods for acceptance of the lodgement of documents; and(iv) the time at which a document is taken to have been lodged, but only to the extent that this Act does not provide otherwise;(d) requiring lodgement of a hard copy of the application or document.
(3) A regulation under this Act may be made in the same instrument as a regulation made under the 2004 Act .