s 20 Regulations
20.—(1) The Minister may make regulations that are necessary or expedient for the purposes of this Act. (2) Without limiting subsection (1), the Minister may make regulations relating to —(aa) the claims by any person for any payment, lost income or reimbursement under this Act, including making provision for the submission of a claim, and the requirements for a submission, on any website or using an electronic system, the time for making a claim or an adjustment to a claim, and the circumstances in which a claim may be refused; (a) the terms and conditions, manner and method of —(i) any payment to any female or male employee or self‑employed man or woman under section 9, 12A, 12AA, 12AB, 12DA, 12DC, 12E, 12H or 12HA, as the case may be; and[Act 46 of 2024 wef 01/04/2025] (ii) any payment to any employee or self‑employed person under section 12B; (b) the manner of and method for determining —(i) the income which a self-employed man or woman is entitled to claim from the Government under section 9, 12AB, 12DA, 12E or 12H, as the case may be;[Act 46 of 2024 wef 01/04/2025] (ii) the income which a self-employed person is entitled to claim from the Government under section 12B; and (iii) the amount which a person is entitled to claim from the Government under section 9(5A), 12A(2), 12DC(2) or 12HA(2);[Act 46 of 2024 wef 01/04/2025] (c) the manner of and method for determining the amount of reimbursement which an employer is entitled to claim under section 10, 12AD, 12C, 12CA, 12DB, 12G, 12J or 12JA and the terms and conditions subject to which the employer may be reimbursed;[Act 32 of 2023 wef 01/01/2024] [Act 46 of 2024 wef 01/04/2025] (d) the assessment, determination and payment of —(i) the income which a self-employed man or woman is entitled to claim under section 9, 12AB, 12DA, 12E or 12H, as the case may be;[Act 46 of 2024 wef 01/04/2025] (ii) the income which a self-employed person is entitled to claim under section 12B; (iii) the reimbursement which an employer is entitled to claim under section 10, 12AD, 12C, 12CA, 12DB, 12G, 12J or 12JA; and[Act 32 of 2023 wef 01/01/2024] [Act 46 of 2024 wef 01/04/2025] (iv) any claim under section 9(5A), 12A(2), 12DC(2) or 12HA(2) or any other provision of this Act;[Act 46 of 2024 wef 01/04/2025] (e) the registers and records to be maintained for the purposes of Part 3 and the forms and contents thereof, or the records to be kept and maintained by any person for the purposes of a claim under this Act;[Act 46 of 2024 wef 01/04/2025] (ea) where an employee is employed concurrently by 2 or more employers, or is both an employee (whether employed by one employer, or by 2 or more employers) and a self‑employed person —(i) the apportionment of the amounts of any reimbursement or payment, or the priority between any claims, or both, for the purposes of section 12MA; and (ii) the provision for a Director to determine the apportionment of the amounts of any reimbursement or payment in any particular case; and[Act 46 of 2024 wef 01/04/2025] (f) the prescribing of anything that may be prescribed under this Act.[42/2004; 28/2008; 12/2013; 17/2016; 33/2016; 19/2021] (2A) Without limiting subsection (1), the Minister may make regulations to provide for Part 3 and any regulations made under this section to apply, with such modifications as may be specified, to any part‑time employee or class of part‑time employees.[28/2008] (2B) Regulations made for the purposes of subsection (2) may —(a) provide for a decision on the assessment, determination and payment of a claim under this Act to be made by a Director or another person acting under the direction of the Director, or a body of persons (each called a relevant authority), or by an electronic system for which operation a relevant authority is responsible; (b) provide that a decision made by the operation of the electronic system is taken to be a decision made by a relevant authority responsible for its operation; and (c) provide for the circumstances in which a relevant authority may review or substitute a decision taken to be made by the relevant authority under paragraph (b).[19/2021] (3) Any regulations made under this section may provide that any act or omission in contravention of any regulation shall be an offence and may provide for the imposition of penalties for such offence not exceeding a fine of $20,000 or imprisonment for a term not exceeding 12 months or both.