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Superannuation Contributions Tax (Assessment and Collection) Act 1997
42Regulations
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#### 42 Regulations
(1) The Governor‑General may make regulations prescribing matters:
(a) required or permitted by this Act to be prescribed; or
(b) necessary or convenient to be prescribed for carrying out or giving effect to this Act;
and, in particular, prescribing:
(c) how statements are to be given to the Commissioner; and
(d) penalties, not exceeding a fine of 5 penalty units, for offences against the regulations.
(2) The regulations may modify Superannuation Contributions Ruling SCR 97/1 by doing any one or more of the following:
(a) inserting a provision in the ruling;
(b) omitting a provision from the ruling;
(c) altering a provision in the ruling.