sec.859Regulation-making power

### sec.859 Regulation-making power The Governor in Council may make regulations under this Act. A regulation may be made about any of the following— the fees payable under this Act, including late payment fees; imposing a penalty for a contravention of a provision of a regulation, other than a royalty provision, of no more than 20 penalty units; imposing a penalty for a contravention of a provision of a regulation that is a royalty provision of no more than 100 penalty units; the way an application or document must be made, given or lodged for section 851AA (2) (b) , or the way a copy of a record must be given for section 548 (2) (b) , including, for example— practices and procedures for lodgement of applications and other documents; and methods for acknowledging receipt of documents; and methods for acceptance of the lodgement of documents; and the time at which a document is taken to have been lodged, but only to the extent that this Act does not provide otherwise; requiring lodgement of a hard copy of the application or document; a matter for which, under the Taxation Administration Act 2001 , a regulation under this Act may make provision. A regulation under this Act may be made in the same instrument as a regulation made under the 1923 Act . s 859 amd 2012 No. 20 s 277 ; 2020 No. 30 s 84 (sec.859-ssec.1) The Governor in Council may make regulations under this Act. (sec.859-ssec.2) A regulation may be made about any of the following— the fees payable under this Act, including late payment fees; imposing a penalty for a contravention of a provision of a regulation, other than a royalty provision, of no more than 20 penalty units; imposing a penalty for a contravention of a provision of a regulation that is a royalty provision of no more than 100 penalty units; the way an application or document must be made, given or lodged for section 851AA (2) (b) , or the way a copy of a record must be given for section 548 (2) (b) , including, for example— practices and procedures for lodgement of applications and other documents; and methods for acknowledging receipt of documents; and methods for acceptance of the lodgement of documents; and the time at which a document is taken to have been lodged, but only to the extent that this Act does not provide otherwise; requiring lodgement of a hard copy of the application or document; a matter for which, under the Taxation Administration Act 2001 , a regulation under this Act may make provision. (sec.859-ssec.3) A regulation under this Act may be made in the same instrument as a regulation made under the 1923 Act . - (a) the fees payable under this Act, including late payment fees; - (b) imposing a penalty for a contravention of a provision of a regulation, other than a royalty provision, of no more than 20 penalty units; - (c) imposing a penalty for a contravention of a provision of a regulation that is a royalty provision of no more than 100 penalty units; - (d) the way an application or document must be made, given or lodged for section 851AA (2) (b) , or the way a copy of a record must be given for section 548 (2) (b) , including, for example— (i) practices and procedures for lodgement of applications and other documents; and (ii) methods for acknowledging receipt of documents; and (iii) methods for acceptance of the lodgement of documents; and (iv) the time at which a document is taken to have been lodged, but only to the extent that this Act does not provide otherwise; - (i) practices and procedures for lodgement of applications and other documents; and - (ii) methods for acknowledging receipt of documents; and - (iii) methods for acceptance of the lodgement of documents; and - (iv) the time at which a document is taken to have been lodged, but only to the extent that this Act does not provide otherwise; - (e) requiring lodgement of a hard copy of the application or document; - (f) a matter for which, under the Taxation Administration Act 2001 , a regulation under this Act may make provision. - (i) practices and procedures for lodgement of applications and other documents; and - (ii) methods for acknowledging receipt of documents; and - (iii) methods for acceptance of the lodgement of documents; and - (iv) the time at which a document is taken to have been lodged, but only to the extent that this Act does not provide otherwise;