<section id="navPoint_282"><h5 id="v0-p-4105"><strong>61</strong><strong>  </strong><strong>Rules</strong></h5><ul><li><span>(1)</span><p id="v0-p-4106">The Minister may, by legislative instrument, makes rules prescribing matters:</p><ul><li><span>(a)</span><p id="v0-p-4107">required or permitted by this Act to be prescribed by the rules; or</p></li><li><span>(b)</span><p id="v0-p-4108">necessary or convenient to be prescribed for carrying out or giving effect to this Act.</p></li></ul></li><li><span>(2)</span><p id="v0-p-4109">To avoid doubt, the rules may not do the following:</p><ul><li><span>(a)</span><p id="v0-p-4110">create an offence or civil penalty;</p></li><li><span>(b)</span><p id="v0-p-4111">provide powers of:</p><ul><li><span>(i)</span><p id="v0-p-4112">arrest or detention; or</p></li><li><span>(ii)</span><p id="v0-p-4113">entry, search or seizure;</p></li></ul></li><li><span>(c)</span><p id="v0-p-4114">impose a tax;</p></li><li><span>(d)</span><p id="v0-p-4115">set an amount to be appropriated from the Consolidated Revenue Fund under an appropriation in this Act;</p></li><li><span>(e)</span><p id="v0-p-4116">directly amend the text of this Act.</p></li></ul></li></ul></section>