All legislative instruments that are registered must be presented for scrutiny in each House of the Parliament and, unless an exemption applies, they may be disallowed by either House. When documents are presented to the Australian Parliament for scrutiny, they are said to have been tabled.
For application provisions relating to the repeal of this instrument, see sections 30 to 32 of the A New Tax System (GST, Luxury Car Tax and Wine Tax) Directions 2025.