25Consequences if the Tribunal considers that the amount in dispute is not less than $5,000

#### 25 Consequences if the Tribunal considers that the amount in dispute is not less than $5,000 (1) If: (a) an applicant paid the fee mentioned in subsection 20(2) on the basis that the applicant considers that the amount of tax in dispute is less than $5,000; and (b) the Tribunal considers that the amount of tax in dispute is not less than $5,000; then the Tribunal may make an order declaring that the prescribed fee in respect of the application is: (c) the fee prescribed by subsection 20(1); or (ca) if the Tribunal considers that subsection 20(1A) applies in relation to the application—the fee prescribed by that subsection; or (d) if the circumstances in section 21 exist—the fee prescribed by subsection 20(3). (2) The amount payable by the applicant is reduced by the amount of the fee already paid. Consequence if fee not paid (3) The Tribunal is not required to deal with the application unless, and until, the fee is paid. (4) For the purposes of paragraph 69C(1)(b) of the Act, the time by which the fee must be paid is the end of the 6 weeks starting on the day the order is made. > Note: The Tribunal may dismiss the application under that section if the fee is not paid by that time.