Payroll Tax Rebate (Apprentices, Trainees and Youth Employees) Act 2017
27Regulations
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27 Regulations
(1) The Governor may make regulations for the purposes of this Act.
(2) Regulations made under this Act may –
(a) authorise any matter to be determined, applied or regulated by the Commissioner; and
(b) be made subject to conditions or so as to apply differently according to matters, limitations or restrictions, whether as to time, circumstance or otherwise, specified in the regulations.
(3) Regulations made under this Act may –
(a) provide that a contravention of, or failure to comply with, any of the regulations is an offence; and
(b) in respect of such an offence, provide for the imposition of a fine not exceeding 50 penalty units and, in the case of a continuing offence, a further fine not exceeding 10 penalty units for each day during which the offence continues.
(4) [Section 27 Subsection (4) inserted by No. 5 of 2018, s. 10, Applied:01 Jul 2018] Regulations made for the purposes of paragraph (a) of the definition of eligible period in section 3 –
(a) may adopt, either wholly or in part and with or without modification, and either specifically or by reference, any document, standard, rule, code, qualification or course of education or training whether the document, standard, rule, code, qualification or course of education or training is published, issued or established before or after the commencement of Part 3 of the Taxation Related Legislation (Housing Availability and Payroll Relief) Act 2018 ; and
(b) may provide for any of those regulations to take effect when Part 3 of the Taxation Related Legislation (Housing Availability and Payroll Relief) Act 2018 commences or on a later day specified in the regulations, whether the day so specified is before, on or after the day on which the regulations are made.