(1) The Comptroller - General of Customs may, by legislative instrument, prescribe rules for and in relation to the following:
(a) the qualification criteria that an entity must satisfy in order for a trusted trader agreement to be entered into with the entity under section 176A;
(b) the matters that the Comptroller - General of Customs must consider when deciding whether to enter into a trusted trader agreement under section 176A;
(c) the conditions on which an entity participates in the Australian Trusted Trader Programme;
(d) the kind of obligation:
(i) that an entity may be released from under Part IV (other than Division 1) or Part VI (other than Division 1); or
(ii) that an entity may be required to satisfy under Part IV (other than Division 1) or Part VI (other than Division 1) in a way other than required by the relevant Part;
(e) the kind of benefits that an entity may receive under a trusted trader agreement;
(f) any criteria to be satisfied for an entity to receive benefits of a kind mentioned in paragraph (e);
(g) any other conditions to which a trusted trader agreement may be subject;
(h) the procedures that the Comptroller - General of Customs must follow when varying, suspending or terminating a trusted trader agreement under section 178A;
(i) the matters that the Comptroller - General of Customs must consider when deciding whether to vary, suspend or terminate a trusted trader agreement under section 178A;
(j) the kinds of information that may be published on the Register of Trusted Trader Agreements, including:
(i) that an entity has entered into a trusted trader agreement; and
(iii) the kinds of benefits that the entity is receiving, or will receive, under the agreement; and
(iv) whether the agreement is in force; and
(v) whether the agreement is or has been suspended; and
(vi) whether the agreement has been terminated.
(2) For the purpose of paragraph (1)(d):
(a) a rule prescribed for the purposes of subparagraph (1)(d)(i) must specify that the obligation is one from which an entity may be released; and
(b) a rule prescribed for the purposes of subparagraph (1)(d)(ii) must specify that the obligation is one that may be satisfied by an entity in a way other than required by Part IV (other than Division 1) or Part VI (other than Division 1).
(3) The Comptroller - General of Customs may, by legislative instrument, also make rules prescribing matters:
(a) required or permitted by this Part to be prescribed by the rules; or
(b) necessary or convenient to be prescribed for carrying out or giving effect to this Part.
(4) To avoid doubt, rules made under this section 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) directly amend the text of this Act.