Commonwealth Consolidated Acts

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TAXATION ADMINISTRATION ACT 1953 - SECT 18

Regulations

    The Governor - General may make regulations, not inconsistent with this Act, prescribing all matters which by this Act are required or permitted to be prescribed, or which are necessary or convenient to be prescribed for giving effect to this Act, and, in particular, prescribing penalties not exceeding a fine of 5 penalty units for offences against the regulations.



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