5Imposition of review fees

5 Imposition of review fees

(1) Subject to section 6, the regulations may prescribe fees in relation to the review dates of the following: (a) companies; (b) registered schemes; (ba) notified foreign passport funds; (c) registered Australian bodies; (d) natural persons registered as auditors under Part 9.2 of the Corporations Act 2001; (f) persons holding an Australian financial services licence under Part 7.6 of the Corporations Act 2001.

Note: The regulations may prescribe a fee to be paid in one year in relation to the review date of a later year (see paragraph 1351(4)(b) of the Corporations Act 2001).

(2) The fees prescribed by the regulations are imposed, and are so imposed as taxes.