Commonwealth Consolidated Acts

A NEW TAX SYSTEM (WINE EQUALISATION TAX) ACT 1999 - SECT 27.35

             (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, the regulations may make provision:

                     (b)  relating to the service of documents under, or for the purposes of, the * wine tax law (including the service of process in proceedings for the recovery of tax or other amounts payable under the wine tax law);

                     (c)  for penalties for offences against the regulations by way of fines of up to $1,000.