59Rules

59 Rules

Rules for better securing the payment of levy or charge (1) For better securing the payment of levy or charge imposed in relation to collection commodities/services, the Secretary may, by legislative instrument, make rules prescribing matters: (a) required or permitted by this Act to be prescribed by the rules; or (b) necessary or convenient to be prescribed for carrying out or giving effect to this Act. (2) The rules may make provision for and in relation to the following: (a) requiring levy payers, charge payers, collection agents or other persons to give returns or written notices for the purposes of this Act or the rules; (b) requiring persons to make and keep records in relation to collection commodities/services; (c) requiring persons to make and keep records, or to give written notices, if they consider that an exemption from levy or charge applies; (d) authorising persons who are liable to pay an amount as mentioned in paragraph 10(1)(a) to request information from other persons in connection with completing a return or making records; (e) authorising persons to make applications for exemptions from the requirement to give returns for particular periods. (3) Without limiting paragraph (2)(a), the rules may provide for returns: (a) to be in the approved form and to include the information required by the form; or (b) to be given electronically using an approved electronic system and to include the information required by that system to be included in returns so given. The information covered by paragraph (a) or (b) may include personal information. Instruments (4) The rules may make provision in relation to a matter by conferring on the Minister or the Secretary a power to make a legislative instrument, a notifiable instrument or other written instrument. Incorporation of other instruments (5) Despite subsection 14(2) of the Legislation Act 2003, the rules may make provision in relation to a matter by applying, adopting or incorporating, with or without modification, any matter contained in an instrument or other writing as in force or existing from time to time. Decisions of administrative character (6) The rules may make provision in relation to a matter by conferring on the Minister or the Secretary a power to make a decision of an administrative character. No limit on subsection (1) (7) Subsections (2) to (6) do not limit subsection (1). Limitation (8) To avoid doubt, the rules may not do the following: (a) create an offence or 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.