Regulations
119 Regulations
The Governor may make regulations for the purpose of this Act.
Regulations may be made so as to apply differently according to any matter, condition, limitation, restriction, exception or circumstance specified in the regulations.
The regulations may – provide that a contravention of, or a failure to comply with, any of the regulations is an offence; and in respect of such an offence, provide for the imposition of a fine not exceeding 50 penalty units and, in the case of a continuing offence, a further fine not exceeding 10 penalty units for each day during which the offence continues.
The regulations may authorise any matter to be determined, applied or regulated by any person or body.
The regulations may confer a power and impose a duty on a specified person or a specified class of persons.
Regulations may contain provisions of a savings and transitional nature consequent on the enactment of this Act.
A provision referred to in subsection (6) may take effect from the day on which this Act commences or a later day.
This provision refers to the regulations (may make regulations
, specified in the regulations
, the regulations
). Made under this Act:
- Taxation Administration Order 2003 · Regulation · under section 79A
- Taxation Administration Order 2021 · Regulation · under section 35(4)
- Taxation Administration Regulations 2021
1 more instrument made under this Act are listed on the Act’s overview.
This Act’s bill:Second reading speech
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