20Fees

#### 20 Fees Standard application fee (1) The fee of $920 is prescribed in respect of: (a) an application for review of a decision (other than an application referred to in subsection (1A) or (2) or section 22); or (b) an application under subsection 28(1AC) of the Act; or (c) an application under subsection 62(2) of the Freedom of Information Act 1982. > Note: The fee is indexed under section 27. Lower application fee for small business taxation decisions (1A) The fee of $500 is prescribed in respect of an application for review of a small business taxation decision (other than an application referred to in subsection (2)). > Note: The fee is indexed under section 27. Lower application fee for certain other taxation decisions (2) The fee of $91 is prescribed in respect of an application for review of a decision: (a) that is a reviewable objection decision under Part IVC of the Taxation Administration Act 1953 and either: (i) the application states that the amount that the applicant considers to be the amount of tax in dispute is less than $5,000; or (ii) after the application is made, but before the start of the hearing of the application, the applicant notifies the Tribunal in writing that the amount that the applicant considers to be the amount of tax in dispute is less than $5,000; or (b) that is a reviewable objection decision under Part IVC of the Taxation Administration Act 1953 which relates to an application made by the applicant under section 340‑5 of Schedule 1 to that Act; or (c) that is a decision refusing a request for an extension of time within which to make a taxation objection under section 14ZX of the Taxation Administration Act 1953. > Note: The fee is indexed under section 27. Fee in concessional circumstances (3) However, the fee of $100 is prescribed instead of the amount referred to in subsection (1), (1A) or (2) if: (a) the amount of the fee prescribed under subsection (1), (1A) or (2) is more than $100; and (b) the circumstances in section 21 exist. > Note: The fees prescribed under subsections (1) and (2) are indexed under section 27.