398Simplified outline of this Part

398  Simplified outline of this Part Fees may be charged in relation to activities carried out by, or on behalf of, the Commonwealth in the performance of functions or the exercise of powers under this Act. A fee must not be such as to amount to taxation. The time for paying a cost‑recovery charge and the person who is liable to pay the cost‑recovery charge are as prescribed by the rules. If a cost‑recovery charge is not paid at or before the time it is due and payable, a late payment fee may also be payable. A cost‑recovery charge that is due and payable to the Commonwealth under this Act may be recovered as a debt due to the Commonwealth by action in a relevant court. The Secretary may remit or refund a cost‑recovery charge in certain circumstances. The Secretary may refuse to carry out, or direct a person not to carry out, activities in relation to a person who is liable to pay a cost‑recovery charge that is due and payable. Division 2—Fees