Goat format ruling
Toon Gemini Elf

Card effect (current official text)Cannot attack the turn it is Summoned. If "Toon World" on the field is destroyed, destroy this card. While you control "Toon World" and your opponent controls no Toon monsters, this card can attack your opponent directly. If this card inflicts battle damage to your opponent: Discard 1 random card from your opponent's hand.
Rulings
- You do not have to have Toon World on the field to Summon or Set Toon Gemini Elf, or to attack with it.
- The Summon of Toon Gemini Elf is a Normal Summon, not a Special Summon (even if you have Toon World on the field). So you can Normal Summon it in face-up Attack Position, or Set it in face-down Defense Position.
- You don't pay LP to attack with Toon Gemini Elf. If your opponent has a Toon Monster on the field, Toon Gemini Elf does not have to attack it. However, it will prevent Toon Gemini Elf from being able to attack directly.
- Toon Gemini Elf can attack directly, but only while Toon World is on your side of the field. (Unlike previous Toon Monsters, which can attack directly even without Toon World.)
Rulings data courtesy of Format Library — formatlibrary.com. Spotted an inaccuracy? Flag it in the Goat forum — sourced change requests get reviewed.