399Fees and other rules for fee‑bearing activities

399  Fees and other rules for fee‑bearing activities  (1) The rules may prescribe fees that may be charged in relation to activities (fee‑bearing activities) carried out by, or on behalf of, the Commonwealth in the performance of functions or the exercise of powers under this Act. Note: Fees may also be charged by the following: (a) certain issuing bodies (see section 64); (b) approved auditors (see section 275); (c) approved assessors (see section 283); (d) State or Territory authorised officers and third party authorised officers (see section 303).  (2) Without limiting subsection (1), the rules may specify that the amount of a fee is the cost incurred by the Commonwealth in arranging and paying for another person to carry out the relevant fee‑bearing activity.  (3) A fee prescribed under subsection (1) must not be such as to amount to taxation.  (4) The rules may also make provision for and in relation to either or both of the following:  (a) deposits to be paid in relation to fee‑bearing activities;  (b) fees to be paid in relation to specified applications. Division 3—Payment of cost‑recovery charges