(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.
(2) Without limiting subsection (1), the regulations may:
(a) require an employer of eligible employees to maintain records relating to the following matters:
(i) the employment of those employees;
(ii) the qualifying service completed by, and the long service leave entitlement of, those employees; and
(b) provide for penalties, not exceeding 50 penalty units, for offences against the regulations.