Rulemaking power enables government to prescribe tax rules, including retrospective application and administrative penalties under statute. The Government may, on the recommendations of the Council, make rules for carrying out the Act, including for any matter required or permitted to be prescribed; such rules may be given retrospective effect not earlier than the date the Act commenced; rules may provide that contraventions are liable to an administrative penalty subject to a statutory maximum.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Rulemaking power enables government to prescribe tax rules, including retrospective application and administrative penalties under statute.
The Government may, on the recommendations of the Council, make rules for carrying out the Act, including for any matter required or permitted to be prescribed; such rules may be given retrospective effect not earlier than the date the Act commenced; rules may provide that contraventions are liable to an administrative penalty subject to a statutory maximum.
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