(1) The Minister may, by legislative instrument, make Regulations

(a) for the effective implementation of a tax law referred to under section 108;

(b) for matters authorised to be made or prescribed by Regulations made under a tax law;

(d) for the better carrying into effect and interpreting the principles, purposes and provisions of a tax law;

(e) requiring persons or a class of persons to provide information as may be prescribed, whether on an isolated or periodic basis; and

(f) applying special schemes for payment and recovery of tax from particular persons or classes of persons.

(2) Regulations made under subsection (1) may pertain to a single tax law or multiple tax laws.

(3) A person who fails to comply with a Regulation made under subsection (1) contravenes this Act and section 70 to 95 shall apply to that person.

(4) Where

(a) a law is only partly administered by the Authority, and

(b) a minister, authority or body other than the Minister is empowered to make Regulations under that law,

Regulations with respect to the administration by the Authority, may only be made by the Minister and in consultation with the other minister, authority or body.