71Regulations

#### 71 Regulations (1) 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 carrying out or giving effect to this Act, and, in particular, for prescribing penalties not less than Two dollars or more than Forty dollars for any breach of the Regulations. (2) Without limiting the generality of the last preceding subsection, the regulations may make provision with respect to the place at which, and the manner in which, a return, objection, claim, declaration, notice, application or other document required or permitted by this Act to be made, furnished or given to, or lodged with, the Commissioner may be, or is to be, so made, furnished, given or lodged.