Clause 83
Orders and Regulations
of Goods And Services Tax Bill
BillNot in forceProvision 83 of 92
Clause 83
(1)
The Minister may make orders and regulations generally to give effect to the provisions of this Act and such orders or regulations may provide that a contravention thereof shall be punishable by a fine not exceeding $10,000 or with imprisonment for a term not exceeding 2 years or with both.
(2)
All orders and regulations made under this Act shall be presented to Parliament as soon as possible after publication in the Gazette.