Part 9General

Part 9—General 100—Returns etc to be completed in manner approved by Commissioner A return, application, statement, notice or any other document relating to the payment of payroll tax that is to be provided to the Commissioner for the purposes of this Act or the Taxation Administration Act 1996 must be provided in a manner and form determined or approved by the Commissioner. 101—Regulations (1) The Governor may make such regulations as are contemplated by, or as are necessary or expedient for the purposes of, this Act. (2) Without limiting the generality of subsection (1), the regulations may make provision for— (a) the manner of making any application to the Commissioner under this Act; (b) the evidence that the Commissioner may require for the purpose of determining whether or not— (i) an employer was an employer for part only of a financial year; or (ii) a person was a member of a group at any time or during any period; (c) the signing of returns, applications, notices, statements or forms by or on behalf of employers and deeming any return, application, notice, statement or form signed on behalf of an employer to have been signed by the employer; (d) the authentication of any certificate, notice or other document issued for the purpose of this Act or any regulation; (e) prescribing any matter which or thing required or permitted by this Act to be prescribed or necessary or convenient to be prescribed to give effect to this Act. (3) The regulations— (a) may provide that any matter or thing is to be determined, dispensed with, regulated or prohibited according to the discretion of the Minister, the Commissioner or a prescribed authority; and (b) may differ according to differences in time, place or circumstances; and (c) may prescribe a fine not exceeding $2 500 for the contravention of, or failure to comply with, a regulation.