Regulations
31 Regulations
Regulations may be made by the Chief Commissioner under the IR Act section 113 prescribing any matter that is required or permitted by this Act to be prescribed by the regulations, or that is necessary or convenient to be prescribed for giving effect to the purposes of this Act.
Without limiting subsection (1), regulations may be made under the IR Act —
regulating the practice and procedure to be followed in relation to any matter under this Act; and
providing for or with respect to the application of the provisions of the IR Act (with any modifications that are prescribed) to —
the performance of functions conferred or imposed on the IR Commission under this Act; and
the enforcement of directions and decisions of the IR Commission under this Act that are binding on parties.
[Section 31 amended: No. 53 of 2011 s. 57.]
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