(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.
(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
(ii) entry, search or seizure;
(c) impose a tax;
(d) set an amount to be appropriated from the Consolidated Revenue Fund under an appropriation in this Act;
(e) amend this Act.
(3) However, to avoid doubt, rules that make provision in relation to:
(a) the payment amount for a person; or
(b) amounts of remuneration or allowances for the purposes of subsection 27(4); or
(c) amounts of costs, expenses or other obligations for the purposes of paragraph 98A(1)(e);
are not to be taken to set an amount to be appropriated from the Consolidated Revenue Fund under an appropriation in this Act for the purposes of paragraph ( 2)(d) of this section.