13Regulations

#### 13 Regulations 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: (a) authorizing the Commissioner to obtain information and evidence; (b) relating to the service of process in any proceedings for the recovery of tax; (c) for defining the liabilities of the executors and administrators of deceased persons in relation to sales tax payable by those persons during their lifetime; (e) relating to the liability under this Act of companies and of liquidators of companies and for defining the liability of any persons who, for the purposes of any Sales Tax Assessment Act, are the public officers of companies; (f) for defining the liabilities of agents and trustees under this Act; (g) for defining, in relation to the liabilities under this Act of persons who are resident out of Australia, the liabilities of persons who have the receipt, control or disposal of money belonging to persons so resident; (h) for prescribing matters relating to the giving of certificates under this Act and the acceptance of any such certificate as proof in legal proceedings; (i) for prescribing penalties not exceeding a fine of $500 for offences against the regulations; and (j) for requiring persons who execute or perform, or who have executed or performed, any power or duty under this Act to observe secrecy.