Commonwealth Consolidated Acts

SUPERANNUATION CONTRIBUTIONS TAX (MEMBERS OF CONSTITUTIONALLY PROTECTED SUPERANNUATION FUNDS) ASSESSMENT AND COLLECTION ACT 1997 - SECT 37

    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;

and, in particular, prescribing:

  (c)   how statements are to be given to the Commissioner; and

  (d)   penalties not exceeding a fine of 5 penalty units, for offences against the regulations.