Section 909 — Income Tax Assessment Act 1997 (Cth)

‑1 Regulations

(1) The Governor‑General may make regulations prescribing matters that:

(a) this Act requires or permits to be prescribed; or

(b) are necessary or convenient to prescribe for carrying out or giving effect to this Act.

(2) The regulations may prescribe penalties for offences against the regulations. A penalty may not exceed a fine of 5 penalty units.

Note: Section 4AA of the Crimes Act 1914 deals with penalty units.

Sourced from the Federal Register of Legislation at 25 May 2026. For the latest information on Australian Government law please go to https://www.legislation.gov.au. Verify the current text against the official source before relying on it.

Related sections

s 880 — ‑10 What this Subdivision is about
s 900 — ‑1 What this Division is about
s 905 — ‑5 Application of the Criminal Code
s 950 — ‑100 What forms part of this Act
s 960 — ‑20 Utilisation
s 961 — ‑1 What this Subdivision is about

Research how courts apply s 909

BriefBridge searches Australian caselaw by meaning — every answer cited to the paragraph.

Try BriefBridge free