The Minister may, by legislative instrument, make rules providing for matters:
(a) required or permitted by this Schedule to be provided by the rules; or
(b) necessary or convenient to be provided in order to carry out or give effect to this Schedule.
Rules made under subsection (1) may include offences.
The penalties for offences described in subsection (2) must not be more than 50 penalty units for an individual or 250 penalty units for a body corporate.
To avoid doubt, the rules may not do the following:
(a) create a civil penalty;
(b) provide powers of:
(i) arrest or detention; or
(ii) entry, search or seizure;
(c) impose a tax;
(d) set an amount to be appropriated from the Consolidated Revenue Fund under an appropriation in this Act;
(e) directly amend the text of this Act.
Rules that are inconsistent with the regulations have no effect to the extent of the inconsistency, but rules are taken to be consistent with the regulations to the extent that the rules are capable of operating concurrently with the regulations.
Despite subsection 1345A(1), the Minister's power to make rules under this section may not be delegated to any other person.