Taxation (Multinational - Global and Domestic Minimum Tax) Act 2024
PART 4
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RULES
SECTION 29
THE RULES
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GENERAL
29(1)
The Minister 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.
29(2)
To avoid doubt, the Rules may not do the following: (a) create an offence or civil penalty; (b) provide powers of:
The Minister 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.
29(2)
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
(c) set an amount to be appropriated from the Consolidated Revenue Fund under an appropriation in this Act.
(ii) entry, search or seizure;
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