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Just to help the genuine fans out there understand the requirements that referees have been asked to adhere to this season.
if the tackler takes the legs past the horizontal in a tip/spear tackle type manner, the player will be yellow carded.
If the tackler then proceeds to drop or drive the tackled player onto their head/neck/upperback they will be red carded.
Referees have no discretion, and intent cannot be used as a mitigating factor. The ARU & SANZAR are determined to remove the style of tackle from the game.
If the tackle is on the horizontal, or of roughly the same type, but doesn't meet the above, expect a penalty still unless the tackler is successful in either returning the player to their feet, or rectifying the tackle so that they do not become upended.
For more info on how and why tip tackles happen, see the article here: http://www.rugbyrefs.com/content.php...f-a-Tip-Tackle