(1) Regulations made for the purposes of this Part may prescribe any of, or any combination of, the following:
(a) values of nil;
(b) different values for different kinds of entities, businesses or land;
(c) different values for different kinds of foreign persons;
(d) different values for:
(i) sensitive businesses generally; or
(ii) different sensitive businesses for different foreign persons.
Note: Regulations may also provide for indexation (see subsection 139(2)).
(2) The paragraphs and subparagraphs in subsection (1) do not limit:
(a) each other; or
(b) the regulations that may be made for the purposes of this Part; or
(c) subsection 33(3A) of the Acts Interpretation Act 1901 .