Pay-roll Tax (Territories) Assessment Act 1971
70Regulations
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70 Regulations
(1) The Governor‑General may make regulations, not inconsistent with this Act, prescribing all matters required or permitted by this Act to be prescribed, or necessary or convenient to be prescribed for carrying out or giving effect to this Act, and, in particular: (b) prescribing penalties not exceeding a fine of $500 for offences against the regulations; (c) for the purposes of the definition of relevant amount in subsection 12(9), paragraphs 14(4C)(a) and (b) and subsection 16(1A); and (d) making such consequential and transitional provisions as are necessary for the purposes of the application of regulations made under paragraph (c). (1A) Before making regulations under paragraph (1)(c), the Governor‑General shall take into consideration any recommendation with respect to an amount to be prescribed under that paragraph made to the Minister by the Minister for Territories and Local Government. (2) Without limiting the generality of subsection (1), the regulations may make provision with respect to the place at which, and the manner in which, a return, objection, declaration, notice, application or other document required or permitted by this Act to be made, furnished or given to, or by, or lodged with, the Commissioner may be, or is to be, so made, furnished, given or lodged.