Rule-making power for tax administration enables government to prescribe procedural, compliance and penalty safeguards including retrospective limits. The Government may, by notification, make rules to carry out the purposes of the Act, prescribing procedures and conditions across a wide range of subjects including evidence, taxable services and activities, tax periods, return timelines, turnover and tax adjustment methods, exemptions, composition schemes, registration processes, returns, accounts, audit reports, payments, refunds, recovery procedures, records for goods vehicles, delegation of powers, qualifications and forms for objections, appeals and practitioners, and any other matter required to be prescribed. Rules may be retrospective subject to a non-prejudicial proviso, and breaches may attract fines; all rules must be laid before the Legislative Assembly for potential modification or annulment.