Commonwealth Consolidated Acts(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.
(2) In particular, regulations may be made on the following matters:
(a) providing for the manner of payment of the levy;
(b) providing for the repayment of overpayments;
(ba) providing for civil penalties in relation to failures to comply with subsection 11(1) or (3) or 13(1);
(bc) providing for the payment of refunds of levy on behalf of the Commonwealth by the issuers of air passenger tickets;
(c) requiring persons to keep records about air passenger tickets;
(d) requiring persons to provide information, to such persons as are prescribed, about air passenger tickets;
(e) prescribing the form of warrant for the purposes of section 18;
(f) prescribing penalties for offences against the regulations by way of fines of up to 10 penalty units.