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A New Tax System (Australian Business Number) Act 1999
31Regulations
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#### 31 Regulations
(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;
and, in particular:
(c) prescribing fees; or
(d) prescribing penalties, not exceeding 10 penalty units, for offences against the regulations.
(2) The amount of a fee prescribed under paragraph (1)(c):
(a) must be reasonably related to the expenses incurred or to be incurred by the \*Registrar in connection with the activity that attracts the fee; and
(b) must not be such as to amount to taxation.