Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) The Governor - General may make regulations, not inconsistent with this Act, prescribing all matters required or permitted by this Act to be prescribed or necessary or convenient to be prescribed for carrying out or giving effect to this Act, and, in particular:
(a) making provision for and in relation to claims for refunds, the allowance or payment of refunds and the recovery of refunds paid incorrectly;
(aa) making provision for and in relation to the appointment of bodies or persons as approved agents; and
(b) prescribing penalties not exceeding 5 penalty units for offences against the regulations.
(2) The regulations may make provision for and in relation to the following:
(a) the charging and recovery of fees in respect of:
(i) the payment of charge; or
(ii) the payment of an amount to the Commonwealth under an arrangement under subsection 10(1);
(b) the way in which such fees are to be paid;
(c) the refund of such fees.