31Multiple applications

31 Multiple applications

(1) The Principal 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: (i) the same applicant; or (ii) different applicants, and the Principal Registrar considers that, having regard to the relationship between the applicants, it is reasonable to treat the applications as relating to the same applicant; and (c) either: (i) all of the applications are made to the Tribunal; or (ii) all of the applications are made to the President; and (d) in the case of applications to the Tribunal—in the opinion of the Principal Registrar, the applications may be conveniently heard before the Tribunal at the same time; and (e) in the case of applications to the President—in the opinion of the Principal Registrar, the applications may be conveniently considered by the President at the same time. (2) The Principal 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: (i) the same applicant; or (ii) different applicants, and the Principal Registrar considers that, having regard to the relationship between the applicants, it is reasonable to treat the applications as relating to the same applicant; and (c) either: (i) all of the applications are made to the Tribunal; or (ii) all of the applications are made to the President; and (d) in the case of applications to the Tribunal—in the opinion of the Principal Registrar, the applications may be conveniently heard before the Tribunal at the same time; and (e) in the case of applications to the President—in the opinion of the Principal Registrar, the applications may be conveniently considered by the President at the same time. (3) The prescribed fee specified in an order made under subsection (2) must be: (a) unless paragraph (b) of this subsection 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—the fee prescribed by subsection 22(2) for applications to which subsection 22(3) does not apply.