23Multiple applications

#### 23 Multiple applications (1) The Registrar may order that only one prescribed fee is payable in respect of 2 or more applications if: (a) apart from this subsection, the same prescribed fee would be payable in respect of each of the applications; and (b) the applications relate to the same applicant; and (c) in the opinion of the Registrar, the applications may be conveniently heard before the Tribunal at the same time. (2) The Registrar may order that only one prescribed fee is payable in respect of 2 or more applications if: (a) apart from this subsection, a different prescribed fee would be payable in respect of at least one of the applications; and (b) the applications relate to the same applicant; and (c) in the opinion of the Registrar, the applications may be conveniently heard before the Tribunal at the same time. (3) The prescribed fee specified in an order made under subsection (2) must be: (a) unless paragraph (b) applies—equal to the highest prescribed fee that would, apart from subsection (2), be payable in respect of any of the applications; or (b) if one of the applications is for review of a small business taxation decision—equal to the prescribed fee that would be payable in respect of an application for review of a small business taxation decision to which subsection 20(2) did not apply.