Air Passenger Ticket Levy (Collection) Act 2001
25Regulations
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25 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. (2) In particular, regulations may be made on the following matters: (a) providing for the manner of payment of the levy; (b) providing for the repayment of overpayments; (ba) providing for civil penalties in relation to failures to comply with subsection 11(1) or (3) or 13(1); (bc) providing for the payment of refunds of levy on behalf of the Commonwealth by the issuers of air passenger tickets; (c) requiring persons to keep records about air passenger tickets; (d) requiring persons to provide information, to such persons as are prescribed, about air passenger tickets; (e) prescribing the form of warrant for the purposes of section 18; (f) prescribing penalties for offences against the regulations by way of fines of up to 10 penalty units.