The rules may make provision for and in relation to the following:

For the purposes of paragraph (1)(b), the rules must not provide for the levy or charge being payable to another entity on behalf of the Commonwealth unless there is an agreement in force under section 12 for that other entity to collect the levy or charge on behalf of the Commonwealth.

If:

(2) The period begins on the day after the due day and ends at the end of the day before the day on which the whole of the unpaid amount, or the outstanding balance of the unpaid amount, is paid.

Amount of penalty

(3) The amount of penalty for a day (the penalty day) in the period described in subsection (2) is worked out using this method statement.

Method statement

Step 1. Divide 0.02 by the number of days in the calendar month in which the penalty day occurs.

Step 2. Multiply the amount at step 1 by the sum of:

The amount of penalty under this section for a day is due and payable to the Commonwealth at the end of that day.

Remission of penalty

The Secretary may remit the whole or a part of an amount of penalty under this section.

In deciding whether to do so, the Secretary:

For better securing the payment of levy or charge imposed in relation to collection commodities/services, the rules may make provision for and in relation to the following:

For the purpose of ensuring a collection agent has the funds necessary to pay the equivalent amount, the collection agent may deduct an amount from:

The amount the collection agent may deduct is an amount equal to, or that may reasonably be expected to be equal to, the equivalent amount.

If the collection agent deducts an amount, the collection agent must give the levy payer or charge payer a receipt or other written statement within 7 days after the deduction specifying the amount of the deduction and the day of the deduction.

Subsections (2) and (3) apply despite:

If the collection agent deducts an amount under subsection (2), the levy payer or charge payer is discharged from liability to pay the levy or charge to the extent that the amount deducted does not exceed the amount of the levy or charge.

A collection agent deducts $90 under subsection (2), which is the amount the collection agent reasonably expected to be the levy payer’s liability. Under subsection (6), the levy payer’s liability is discharged by $90.

If the collection agent makes a payment as mentioned in paragraph (1)(a), the levy payer or charge payer is discharged from liability to pay the levy or charge to the extent of:

If the collection agent makes a payment as mentioned in paragraph (1)(a), the collection agent may recover from the levy payer or charge payer, by set-off or otherwise, an amount equal to:

An agreement between a levy payer or charge payer and a collection agent that purports (either expressly or impliedly) to require the levy payer or charge payer to pay levy or charge as a condition for the provision of services by the agent is void to that extent, if the agent would otherwise be liable to pay an amount as mentioned in paragraph (1)(a) in relation to that levy or charge.

Limitations on rules

For the purposes of paragraph (1)(a), the rules must not provide for a State to be liable to pay an amount on behalf of the levy payer or charge payer unless:

For the purposes of paragraph (1)(c), the rules must not provide for the equivalent amount being payable to another entity on behalf of the Commonwealth unless there is an agreement in force under section 12 for that other entity to collect the equivalent amount on behalf of the Commonwealth.

If:

The period begins on the day after the due day and ends at the end of the day before the day on which the whole of the unpaid amount, or the outstanding balance of the unpaid amount, is paid.

Amount of penalty

(3) The amount of penalty for a day (the penalty day) in the period described in subsection (2) is worked out using this method statement.

Method statement

Step 1. Divide 0.02 by the number of days in the calendar month in which the penalty day occurs.

Step 2. Multiply the amount at step 1 by the sum of:

The amount of penalty under this section for a day is due and payable to the Commonwealth at the end of that day.

Remission of penalty

The Secretary may remit the whole or a part of an amount of penalty under this section.

In deciding whether to do so, the Secretary:

The Commonwealth may enter into an agreement with a State, the Australian Capital Territory or the Northern Territory about the collection, on behalf of the Commonwealth, by the State or Territory or an authority of the State or Territory of either or both of the following:

The Commonwealth may enter into an agreement with a person or body about the collection, on behalf of the Commonwealth, by that person or body of either or both of the following:

Without limiting subsection (1) or (2), an agreement may provide for:

The Secretary must publish in the Gazette, and on the Department’s website, a copy of an agreement entered into under subsection (1) or (2) within 28 days of the making of the agreement.

Consultation with industry body

Before the Commonwealth enters into an agreement under subsection (1) or (2), the Secretary must consult any industry body that is representative of the levy payers or charge payers, or of the collection agents, that would be affected by the agreement.

Validity of agreement

A failure to comply with subsection (4) or (5) does not affect the validity of the agreement.

Status of collected amounts

(7) Rules made for the purposes of subsection 105(1) of the Public Governance, Performance and Accountability Act 2013 do not apply to amounts collected under an agreement under this section.

Commonwealth not to discriminate or give preference

A power conferred by subsection (1) or (2) must not be exercised in such a way as to:

If a person overpays any of the following amounts, the Commonwealth must refund to the person an amount equal to the overpayment:

This section has effect subject to section 15.

The Commonwealth, or another entity on behalf of the Commonwealth, may reduce an amount of levy or charge that a levy payer or charge payer is liable to pay to the Commonwealth, or to the other entity on behalf of the Commonwealth in accordance with an agreement under section 12, if:

The amount of the reduction must not exceed the overpayment.

The Commonwealth is not required to refund the overpayment to the levy payer or charge payer to the extent of the reduction.

In a previous transaction the levy payer was liable to pay $140 levy to the Commonwealth but paid $200. The Commonwealth has not yet refunded the $60 overpayment to the levy payer.

The Commonwealth may reduce the $100 levy the levy payer is liable to pay to $40. The Commonwealth is no longer required to refund the $60 overpayment to the levy payer.

Collection agents

The Commonwealth, or another entity on behalf of the Commonwealth, may reduce an equivalent amount that a collection agent is liable to pay to the Commonwealth, or to the other entity on behalf of the Commonwealth in accordance with an agreement under section 12, if:

The amount of the reduction must not exceed the overpayment.

The Commonwealth is not required to refund the overpayment to the collection agent to the extent of the reduction.

If the equivalent amount the collection agent is liable to pay is reduced, the levy payer or charge payer for the levy or charge to which the equivalent amount relates is discharged from liability to pay the levy or charge to the extent of the reduction.

In a previous transaction the levy payer was liable to pay $140 levy but the collection agent, on behalf of the levy payer, paid $200 to the Commonwealth. The $60 overpayment has not been refunded to the collection agent.

The Commonwealth may reduce the $100 equivalent amount the collection agent is liable to pay to $40. The Commonwealth is no longer required to refund the $60 overpayment to the collection agent.

For the levy payer and the $140 levy liability, the liability was fully discharged by $140 under subsection 10(7) (assume the collection agent did not make a deduction under subsection 10(2)).

For the levy payer and the $100 levy liability, assume the collection agent pays the reduced $40 equivalent amount. That $100 liability is partially discharged by $40 under subsection 10(7) (assume the collection agent made no deduction under subsection 10(2)). The remaining $60 liability is discharged under subsection (7) of this section.

A provision is subject to monitoring under Part 2 of the Regulatory Powers Act if it is:

Information given in compliance or purported compliance with a provision of this Act or the rules is subject to monitoring under Part 2 of the Regulatory Powers Act.

Related provisions

For the purposes of Part 2 of the Regulatory Powers Act, as that Part applies in relation to the provisions mentioned in subsection (1) and the information mentioned in subsection (2), there are no related provisions.

Authorised applicant and authorised person

For the purposes of Part 2 of the Regulatory Powers Act, a compliance officer is both an authorised applicant and an authorised person in relation to the provisions mentioned in subsection (1) and the information mentioned in subsection (2).

Issuing officer

For the purposes of Part 2 of the Regulatory Powers Act, a magistrate is an issuing officer in relation to the provisions mentioned in subsection (1) and the information mentioned in subsection (2).

Relevant chief executive

For the purposes of Part 2 of the Regulatory Powers Act, the Secretary is the relevant chief executive in relation to the provisions mentioned in subsection (1) and the information mentioned in subsection (2).

The Secretary may, in writing, delegate to an SES employee, or acting SES employee, in the Department the Secretary’s powers and functions under Part 2 of the Regulatory Powers Act in relation to the provisions mentioned in subsection (1) and the information mentioned in subsection (2).

A person exercising powers or performing functions under a delegation under subsection (7) must comply with any directions of the Secretary.

Relevant court

For the purposes of Part 2 of the Regulatory Powers Act, each of the following courts is a relevant court in relation to the provisions mentioned in subsection (1) and the information mentioned in subsection (2):

A compliance officer may be assisted by other persons in exercising powers or performing functions or duties under Part 2 of the Regulatory Powers Act in relation to the provisions mentioned in subsection (1) and the information mentioned in subsection (2).

Use of force in executing a monitoring warrant

In executing a monitoring warrant under Part 2 of the Regulatory Powers Act, as that Part applies in relation to the provisions mentioned in subsection (1) and the information mentioned in subsection (2):

(12) Part 2 of the Regulatory Powers Act, as that Part applies in relation to the provisions mentioned in subsection (1) and the information mentioned in subsection (2), extends to each external Territory to which this Act extends because of rules made for the purposes of section 6 of this Act.

A provision is subject to investigation under Part 3 of the Regulatory Powers Act if it is:

For the purposes of Part 3 of the Regulatory Powers Act, as that Part applies in relation to evidential material that relates to a provision mentioned in subsection (1), there are no related provisions.

Authorised applicant and authorised person

For the purposes of Part 3 of the Regulatory Powers Act, a compliance officer is both an authorised applicant and an authorised person in relation to evidential material that relates to a provision mentioned in subsection (1).

Issuing officer

For the purposes of Part 3 of the Regulatory Powers Act, a magistrate is an issuing officer in relation to evidential material that relates to a provision mentioned in subsection (1).

Relevant chief executive

For the purposes of Part 3 of the Regulatory Powers Act, the Secretary is the relevant chief executive in relation to evidential material that relates to a provision mentioned in subsection (1).

The Secretary may, in writing, delegate to an SES employee, or acting SES employee, in the Department the Secretary’s powers and functions under Part 3 of the Regulatory Powers Act in relation to evidential material that relates to a provision mentioned in subsection (1).

A person exercising powers or performing functions under a delegation under subsection (6) must comply with any directions of the Secretary.

Relevant court

For the purposes of Part 3 of the Regulatory Powers Act, each of the following courts is a relevant court in relation to evidential material that relates to a provision mentioned in subsection (1):

A compliance officer may be assisted by other persons in exercising powers or performing functions or duties under Part 3 of the Regulatory Powers Act in relation to evidential material that relates to a provision mentioned in subsection (1).

Use of force in executing an investigation warrant

In executing an investigation warrant under Part 3 of the Regulatory Powers Act, as that Part applies in relation to evidential material that relates to a provision mentioned in subsection (1):

(11) Part 3 of the Regulatory Powers Act, as that Part applies in relation to a provision mentioned in subsection (1), extends to each external Territory to which this Act extends because of rules made for the purposes of section 6 of this Act.

Each civil penalty provision of this Act is enforceable under Part 4 of the Regulatory Powers Act.

Authorised applicant

For the purposes of Part 4 of the Regulatory Powers Act, the Secretary is an authorised applicant in relation to the civil penalty provisions of this Act.

The Secretary may, in writing, delegate to an SES employee, or acting SES employee, in the Department the Secretary’s powers under Part 4 of the Regulatory Powers Act in relation to the civil penalty provisions of this Act.

A person exercising powers under a delegation under subsection (3) must comply with any directions of the Secretary.

Relevant court

For the purposes of Part 4 of the Regulatory Powers Act, each of the following courts is a relevant court in relation to the civil penalty provisions of this Act:

Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, does not make the Crown liable to be subject to civil proceedings for a contravention of a civil penalty provision.

Extension to external Territories

Part 4 of the Regulatory Powers Act, as that Part applies in relation to the civil penalty provisions of this Act, extends to each external Territory to which this Act extends because of rules made for the purposes of section 6 of this Act.

The following provisions are subject to an infringement notice under Part 5 of the Regulatory Powers Act:

For the purposes of Part 5 of the Regulatory Powers Act, a compliance officer is an infringement officer in relation to the provisions mentioned in subsection (1).

Relevant chief executive

For the purposes of Part 5 of the Regulatory Powers Act, the Secretary is the relevant chief executive in relation to the provisions mentioned in subsection (1).

The Secretary may, in writing, delegate to an SES employee, or acting SES employee, in the Department the Secretary’s powers and functions under Part 5 of the Regulatory Powers Act in relation to the provisions mentioned in subsection (1).

A person exercising powers or performing functions under a delegation under subsection (4) must comply with any directions of the Secretary.

Liability of Crown

Part 5 of the Regulatory Powers Act, as that Part applies in relation to the provisions mentioned in subsection (1), does not make the Crown liable to be given an infringement notice.

Extension to external Territories

Part 5 of the Regulatory Powers Act, as that Part applies in relation to the provisions mentioned in subsection (1), extends to each external Territory to which this Act extends because of rules made for the purposes of section 6 of this Act.

The provisions of this Act and the rules are enforceable under Part 7 of the Regulatory Powers Act.

Authorised person

For the purposes of Part 7 of the Regulatory Powers Act, the Secretary is an authorised person in relation to the provisions mentioned in subsection (1).

The Secretary may, in writing, delegate to an SES employee, or acting SES employee, in the Department the Secretary’s powers under Part 7 of the Regulatory Powers Act in relation to the provisions mentioned in subsection (1).

A person exercising powers under a delegation under subsection (3) must comply with any directions of the Secretary.

Relevant court

For the purposes of Part 7 of the Regulatory Powers Act, each of the following courts is a relevant court in relation to the provisions mentioned in subsection (1):

Part 7 of the Regulatory Powers Act, as that Part applies in relation to the provisions mentioned in subsection (1), extends to each external Territory to which this Act extends because of rules made for the purposes of section 6 of this Act.

The Secretary may, by notice in writing given to a person, require the person, within the period and in the manner specified in the notice, to give the Secretary any information, or produce to the Secretary any documents, specified in the notice that are relevant to the operation of this Act or the rules.

The period specified in the notice must be at least 14 days after the day the notice is given.

A notice under subsection (1) must set out the effect of the following provisions:

A person commits an offence of strict liability if:

A person contravenes this subsection if:

The Secretary may:

The Secretary may take possession of a document produced under subsection 26(1), and retain it for as long as is reasonably necessary.

Certified copy of documents

The person otherwise entitled to possession of a document produced under subsection 26(1) is entitled to be supplied, as soon as practicable, with a copy certified by the Secretary to be a true copy.

The certified copy must be received in all courts and tribunals as evidence as if it were the original.

Until a certified copy is supplied, the Secretary must provide the person otherwise entitled to possession of the document, or a person authorised by that person, reasonable access to the document for the purposes of inspecting and making copies of the document.

An entrusted person may use or disclose relevant levy/charge information in the course of or for the purposes of:

An entrusted person may use or disclose relevant levy/charge information for the purposes of agricultural research or the development of agricultural policy or both.

Performing functions of ABARES

An entrusted person who is an ABARES staff member may use or disclose relevant levy/charge information in the course of or for the purposes of:

Subsection (2) or (3) does not apply to the disclosure of personal information.

An entrusted person may disclose relevant levy/charge information, or provide electronic access to relevant levy/charge information, to a staff member of the Australian Bureau of Statistics if the disclosure or access is for the purposes of assisting the Bureau to perform its functions or duties or exercise its powers.

Staff members of prescribed Commonwealth entities

An entrusted person may disclose relevant levy/charge information, or provide electronic access to relevant levy/charge information, to a staff member of a Commonwealth entity prescribed by the rules for the purposes of this subsection if the disclosure or access is for the purposes of assisting the entity to undertake agricultural research or develop agricultural policy or both.

(1) An entrusted person may use or disclose relevant levy/charge information if the use or disclosure is for the purposes of the administration of an Act (other than this Act or the Primary Industries Levies and Charges Disbursement Act 2024) that is administered by the Minister.

Exception—information to be used for maintaining register of levy payers or charge payers etc.

Subsection (1) does not apply to the use or disclosure of relevant levy/charge information if that information:

An entrusted person may disclose the following information, or provide electronic access to the following information, to a person or body covered by subsection (2):

This subsection covers the following:

A person or body may, in writing, make a request to the Secretary for an approval under subsection (4).

If a person or body makes a request under subsection (3), the Secretary must, in writing, grant the person or body an approval or refuse to grant the person or body an approval.

If the Secretary grants the person or body an approval, the Secretary must give the person or body a copy of the approval.

If the Secretary refuses to grant the person or body an approval, the Secretary must give the person or body written notice of the refusal and of the reasons for the refusal.

An approval under subsection (4) is not a legislative instrument.

Use of information

If a person or body receives, or is provided access to, information under subsection (1), the person or body may use the information for:

In addition, if a body covered by paragraph (2)(a) receives, or is provided access to, information under subsection (1), the body may use the information for the purpose of:

In addition, if a body covered by paragraph (2)(b) receives, or is provided access to, information under subsection (1), the body may use the information for the purpose of:

An entrusted person may disclose relevant levy/charge information to a body covered by subsection (2) if:

This subsection covers the following bodies:

An entrusted person may disclose relevant levy/charge information to a court exercising federal jurisdiction.

An entrusted person may disclose relevant levy/charge information to:

A person may use relevant levy/charge information if:

A person may disclose relevant levy/charge information if:

Rules made for the purposes of this section must specify the legislative power or powers of the Parliament in respect of which the rules are made.

The other provisions of this Subdivision do not limit the rules that may be made for the purposes of this section.

Subdivision B—Secondary use or disclosure for declared recipient bodies or statutory recipient bodies

If a declared recipient body or a statutory recipient body receives, or is provided access to, information under section 32, the body may use the information for any of the following purposes:

A declared recipient body or a statutory recipient body commits an offence if:

If a declared recipient body or a statutory recipient body receives, or is provided access to, information under section 32, the body may:

A declared recipient body or a statutory recipient body commits an offence if:

A declared recipient body or a statutory recipient body may, in writing, make a request to the Secretary for an approval under subsection (3).

The declared recipient body or statutory recipient body may make a request under subsection (1) only if the request is for information to be disclosed to another person or body for the purpose of the information being used:

If a declared recipient body or statutory recipient body makes a request under subsection (1), the Secretary must, in writing, grant the body an approval or refuse to grant the body an approval.

An approval must specify a person or body for the purposes of paragraph 43(1)(b).

A condition of an approval is that the declared recipient body or statutory recipient body may disclose the information only to the person or body so specified and only for a purpose specified in the approval. The purpose must be one covered by subsection (2).

The Secretary may grant an approval subject to any other conditions specified in the approval.

If the Secretary grants the declared recipient body or statutory recipient body an approval, the Secretary must give that body a copy of the approval.

If the Secretary refuses to grant the declared recipient body or statutory recipient body an approval, the Secretary must give that body written notice of the refusal and of the reasons for the refusal.

An approval under subsection (3) is not a legislative instrument.

Civil penalty

A declared recipient body or a statutory recipient body contravenes this subsection if:

A person commits an offence if:

A person contravenes this subsection if:

For the purposes of subsections (1) and (2), this subsection covers information (including commercially sensitive information) the disclosure of which could reasonably be expected to found an action by a person (other than the Commonwealth) for breach of a duty of confidence.

Exception—required or authorised by law

Subsection (1) or (2) does not apply if the use or disclosure of the information is required or authorised by:

Subsection (1) or (2) does not apply if the person uses or discloses the information in good faith:

A person contravenes this subsection if:

Subsection (1) does not apply if the return is not false or misleading in a material particular.

Other documents

A person contravenes this subsection if:

Subsection (3) does not apply if the document is not false or misleading in a material particular.

Information

A person contravenes this subsection if:

Subsection (5) does not apply as a result of subparagraph (5)(b)(i) if the information is not false or misleading in a material particular.

Subsection (5) does not apply as a result of subparagraph (5)(b)(ii) if the information did not omit any matter or thing without which the information is misleading in a material particular.

Application for return exemption

A person contravenes this subsection if:

Subsection (8) does not apply as a result of subparagraph (8)(b)(i) if the statement is not false or misleading in a material particular.

Subsection (8) does not apply as a result of subparagraph (8)(b)(ii) if the statement did not omit any matter or thing without which the statement is misleading in a material particular.

(1) A person (the aggrieved person) whose interests are affected by a decision of the following kind may request the Secretary to reconsider the decision:

Subsection (1) does not apply to a reviewable decision that is made by the Secretary personally.

Form and timing of request

The aggrieved person must make the request in writing:

The aggrieved person must set out in the request the reasons for the request.

Review of decision

On receiving a request made in accordance with subsections (3) and (4), the Secretary must either:

The Secretary or internal reviewer:

The Secretary or internal reviewer must do so before the end of:

The Secretary or internal reviewer must give the aggrieved person written notice of the Secretary’s or internal reviewer’s decision on reconsideration and of the reasons for that decision.

When decision on reconsideration takes effect

The Secretary’s or internal reviewer’s decision on reconsideration takes effect:

The Secretary or internal reviewer is taken to have made a decision affirming the decision under reconsideration if the Secretary or internal reviewer has not notified the aggrieved person of the Secretary’s or internal reviewer’s decision on reconsideration before the end of the period applicable under subsection (7).

An individual is not excused from giving a return or notice under the rules, or giving information or producing a document under section 26, on the ground that giving the return or notice, or giving the information or producing the document, might tend to incriminate the individual in relation to an offence.

However:

If, at general law, an individual would otherwise be able to claim the privilege against self-exposure to a penalty (other than a penalty for an offence) in relation to:

The Secretary may arrange for the use, under the Secretary’s control, of computer programs for any purposes for which the Secretary may, under this Act or the rules, make a decision of a kind specified in the rules for the purposes of this subsection.

The Secretary must take all reasonable steps to ensure that each decision made by the operation of a computer program under an arrangement made under subsection (1) is a decision that the Secretary could validly make under this Act or the rules.

Decision made by computer taken to be Secretary’s decision

For the purposes of this Act, a decision made by the operation of a computer program under an arrangement made under subsection (1) is taken to be a decision made by the Secretary.

Secretary may substitute a decision

The Secretary may make a decision in substitution for a decision the Secretary is taken to have made under subsection (3) if the Secretary is satisfied that the decision made by the operation of the computer program is not the correct or preferable decision.

Arrangement not a legislative instrument

If an arrangement under subsection (1) is made in writing, the arrangement is not a legislative instrument.

The Secretary may, in writing, delegate to an SES employee, or acting SES employee, in the Department all or any of the Secretary’s functions or powers under this Act or the rules, other than those under subsection 53(1) or (2) or section 59.

Executive Level 2 employees

The Secretary may, in writing, delegate to an APS employee in the Department who holds, or is acting in, an Executive Level 2 position all or any of the Secretary’s functions or powers under this Act or the rules, other than those under section 52, 53, 55 or 59.

Other APS employees

The Secretary may, in writing, delegate to an APS employee in the Department (except one mentioned in subsection (1) or (2)) all or any of the Secretary’s functions or powers under this Act or the rules, other than those under section 48, 52, 53, 55 or 59.

Directions to delegate

A delegate must comply with any directions of the Secretary in performing a function or exercising a power under a delegation.

The Secretary may establish, administer and maintain an electronic system for the purpose of the giving of returns or information electronically under the rules.

Without limiting subsection (1), the Secretary may provide for the electronic system to:

This Act and the rules apply to a partnership as if it were a person, but with the changes set out in this section.

An obligation that would otherwise be imposed on the partnership by this Act or the rules is imposed on each partner instead, but may be discharged by any of the partners.

If this Act or the rules would otherwise permit something to be done by the partnership, the thing may be done by one or more of the partners on behalf of the partnership.

An offence against this Act that would otherwise have been committed by the partnership is taken to have been committed by each partner in the partnership, at the time the offence was committed, who:

A civil penalty provision of this Act that would otherwise have been contravened by the partnership is taken to have been contravened by each partner in the partnership, at the time the provision was contravened, who:

For the purposes of this Act and the rules, a change in the composition of a partnership does not affect the continuity of the partnership.

This Act and the rules apply to a trust as if it were a person, but with the changes set out in this section.

Trusts with a single trustee

If the trust has a single trustee:

If the trust has 2 or more trustees:

This Act and the rules apply to an unincorporated body or association as if it were a person, but with the changes set out in this section.

An obligation that would otherwise be imposed on the body or association by this Act or the rules is imposed on each member of the body’s or association’s committee of management instead, but may be discharged by any of the members.

If this Act or the rules would otherwise permit something to be done by the body or association, the thing may be done by one or more of the members of the body’s or association’s committee of management on behalf of the body or association.

An offence against this Act that would otherwise have been committed by the body or association is taken to have been committed by each member of the body’s or association’s committee of management, at the time the offence was committed, who:

A civil penalty provision of this Act that would otherwise have been contravened by the body or association is taken to have been contravened by each member of the committee of management of the body or association, at the time the provision was contravened, who:

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:

The rules may make provision for and in relation to the following:

Without limiting paragraph (2)(a), the rules may provide for returns:

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

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)

Subsections (2) to (6) do not limit subsection (1).

Limitation

To avoid doubt, the rules may not do the following: