TASIn ForceAct
Taxation Administration Act 1997
119Regulations
Start here
Get a plain-English read of 119
Turn the raw legal text into a practical explanation grounded in Taxation Administration Act 1997.
### 119 Regulations
> > (1) The Governor may make regulations for the purpose of this Act.
>
> > (2) Regulations may be made so as to apply differently according to any matter, condition, limitation, restriction, exception or circumstance specified in the regulations.
>
> > (3) The regulations may –
> >
> > > > (a) provide that a contravention of, or a 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) The regulations may authorise any matter to be determined, applied or regulated by any person or body.
>
> > (5) The regulations may confer a power and impose a duty on a specified person or a specified class of persons.
>
> > (6) Regulations may contain provisions of a savings and transitional nature consequent on the enactment of this Act.
>
> > (7) A provision referred to in [subsection (6)](#GS119@Gs6@EN) may take effect from the day on which this Act commences or a later day.