Commonwealth Consolidated Acts(1) The Commonwealth Finance Minister may, by legislative instrument, make Orders:
(a) on any matter on which this Act requires or permits Commonwealth Finance Minister's Orders to be made; and
(b) on any matter on which regulations may be made for the purposes of:
(i) subsection 48R(1); or
(ii) subsection 48S(1).
(2) An Order cannot create offences or impose penalties.
(3) If an enactment is inconsistent with an Order, the enactment has no effect to the extent of the inconsistency.
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