19AAPrescribed fees—Part IIIAA taxation decisions

#### 19AA Prescribed fees—Part IIIAA taxation decisions (1) In this regulation: lower application fee and standard application fee have the respective meanings given in section 24AA of the Act. (2) For Part IIIAA of the Act: (a) the amount of a lower application fee is $77; and (b) the amount of a standard application fee is $777. > Note: For Part IIIAA of the Act, a ‘lower application fee’ is payable in respect of an application for the review of a relevant taxation decision if subsection 24AC(1) of the Act applies in respect of the hearing and determination of the application. A ‘standard application fee’ is payable in respect of the application if subsection 24AC(1) does not apply. (4) For paragraph 24AD(2)(c) of the Act, if no direction is given by the Tribunal for the period within which an additional fee must be paid, the prescribed period is 28 days from the date of making of the order. (5) The Registrar, a District Registrar or a Deputy Registrar may order that only 1 fee is payable in relation to 2 or more applications for which the same fee is payable, if they: (a) relate to the same applicant; and (b) may, in the opinion of the Registrar, a District Registrar or a Deputy Registrar, be conveniently heard before the Tribunal at the same time. (6) Subregulation (6A) applies to a person if: (a) the person is granted legal aid, under a legal aid scheme or service established under Commonwealth, State or Territory law or approved by the Attorney‑General; or (b) the person is: (i) the holder of any of the following cards issued by the Department of Families, Housing, Community Services and Indigenous Affairs: (A) a health care card; (B) a health benefit card; (C) a pensioner concession card; (D) a Commonwealth seniors health card; or (ii) the holder of any other card issued by the Department of Families, Housing, Community Services and Indigenous Affairs or the Department of Veterans’ Affairs that certifies entitlement to Commonwealth health concessions; or (iii) serving a sentence of imprisonment, or otherwise lawfully detained in a public institution; or (iv) a child under the age of 18 years; or (v) receiving youth allowance or Austudy payment, within the meaning of the Social Security Act 1991; or (vi) receiving benefit under ABSTUDY, within the meaning of the Social Security Act 1991. (6A) If a person mentioned in subregulation (6) is liable to pay a standard application fee or an additional fee: (a) a fee of $100 is payable by the person instead of a standard application fee; and (b) either: (i) if the lower application fee is less than $100—an amount equal to the difference between the lower application fee and $100 is payable by the person instead of an additional fee; or (ii) in any other case—a fee of $100 is payable instead of an additional fee. (6B) If the Registrar, a District Registrar or a Deputy Registrar, having regard to the income, day‑to‑day living expenses, liabilities and assets of a person liable to pay a standard application fee or an additional fee, considers that payment of the fee would cause financial hardship to the person, the Registrar, District Registrar or Deputy Registrar may: (a) order that a fee of $100 is payable instead of a standard application fee; or (b) either: (i) if the lower application fee is less than $100—order that an amount equal to the difference between the lower application fee and $100 is payable instead of an additional fee; or (ii) in any other case—order that a $100 fee is payable instead of an additional fee. (6C) The fee for lodging an application is payable when the application is lodged. (6D) If the fee is not paid at that time, the Tribunal is not required to deal with the application unless, and until, the fee is paid. (6E) If the fee is not paid within 6 weeks after an application is lodged, the Tribunal may dismiss the application under section 69C of the Act. (7) A person who has paid any of the following fees is entitled to a refund of the fee if the fee was not payable: (a) the lower application fee; (b) the standard application fee; (c) the additional fee; (d) the fee mentioned in paragraph (6A)(a); (e) the fee mentioned in subparagraph (6A)(b)(i); (f) the fee mentioned in subparagraph (6A)(b)(ii). (8) A person is entitled to a refund (the refund amount), if: (a) the person paid the standard application fee but was liable to pay the lower application fee; or (b) the person paid the standard application fee but was liable to pay the fee mentioned in paragraph 6A(a); or (c) the person paid the additional fee but was liable to pay the fee mentioned in subparagraph (6A)(b)(i); or (d) the person paid the additional fee but was liable to pay the fee mentioned in subparagraph (6A)(b)(ii); or (e) the person paid the standard application fee and the Tribunal certifies that proceedings have terminated in a manner favourable to the applicant; or (f) the person paid the lower application fee and the additional fee and the Tribunal certifies that proceedings have terminated in a manner favourable to the applicant. (9) For subregulation (8), the refund amount is: (a) for paragraph (8)(a)—the difference between the standard application fee and the lower application fee; and (b) for paragraph (8)(b)—the difference between the standard application fee and the fee mentioned in paragraph (6A)(a); and (c) for paragraph 8(c)—the difference between the additional fee and the fee mentioned in subparagraph (6A)(b)(i); and (d) for paragraph 8(d)—the difference between the additional fee and the fee mentioned in subparagraph (6A)(b)(ii); and (e) for paragraph (8)(e): (i) if the application was lodged before 1 November 2010—the application fee; or (ii) if the application was lodged on or after 1 November 2010—the difference between the application fee and $100; and (f) for paragraph (8)(f): (i) if the application was lodged before 1 November 2010—the sum of the lower application fee and the additional fee; or (ii) if the application was lodged on or after 1 November 2010—the difference between the sum of the lower application fee and the additional fee, and $100. (10) If: (a) an order is made under paragraph 24AD(4)(e) of the Act in relation to applications made by a person; and (b) the total amount of application fees paid by the person is greater than the standard application fee; the person who paid the fees is entitled to a refund of an amount equal to the difference between the standard application fee and the total amount of the fees paid. > Note: The effect of paragraph 24AD(4)(e) of the Act is that if an applicant has applications before the Small Taxation Claims Tribunal and the Administrative Appeals Tribunal, the Registrar, a District Registrar or a Deputy Registrar may order that 1 standard application fee is payable for all of the applications.