2‑11 Fees in relation to activities carr2‑11 Fees in relation to activities carried out in dealing with applications to accredit a property, register an establishment or approve a proposed arrangement or an ESCAS etc.

2‑11 Fees in relation to activities carried out in dealing with applications to accredit a property, register an establishment or approve a proposed arrangement or an ESCAS etc.

(1) Subject to subsection (2), the fee that may be charged in relation to the fee‑bearing activity specified in column 1 of an item in the following table is the amount specified in, or worked out in accordance with, column 2 of the item.

<table cellspacing="0" cellpadding="0" style="width:100%; border-collapse:collapse"><thead><tr><td colspan="3" style="border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableHeading"><span>Fees in relation to activities carried out in dealing with applications to accredit a property, register an establishment or approve a proposed arrangement etc.</span></p></td></tr><tr><td style="width:8.48%; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableHeading"><span>Item</span></p></td><td style="width:42.4%; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableHeading"><span>Column 1</span></p><p class="TableHeading"><span>Fee</span><span>‑</span><span>bearing activity</span></p></td><td style="width:49.12%; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="TableHeading"><span>Column 2</span></p><p class="TableHeading"><span>Amount</span></p></td></tr></thead><tbody><tr><td style="width:8.48%; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>1</span></p></td><td style="width:42.4%; border-top:1.5pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Consideration by a Commonwealth authorised officer of:</span></p><p class="Tablea"><span>(a) an application under Part</span><span> </span><span>2 or 3, or Division</span><span> </span><span>1 of Part</span><span> </span><span>4, of Chapter</span><span> </span><span>4 of the Act relating to the registration of an establishment for export operations in relation to:</span></p><p class="Tablei"><span>(i) prescribed livestock for export; or</span></p><p class="Tablei"><span>(ii) prescribed live animals for export; or</span></p><p class="Tablei"><span>(iii) prescribed animal reproductive material for export; or</span></p><p class="Tablea"><span>(b) an application under Part</span><span> </span><span>2 or 3, or Subdivision B of Division</span><span> </span><span>1 of Part</span><span> </span><span>4, of Chapter</span><span> </span><span>5 of the Act relating to the approval of a proposed arrangement, or an approved arrangement, for export operations in relation to:</span></p><p class="Tablei"><span>(i) prescribed livestock for export; or</span></p><p class="Tablei"><span>(ii) prescribed live animals for export; or</span></p><p class="Tablei"><span>(iii) prescribed animal reproductive material for export</span></p></td><td style="width:49.12%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><a id="_Hlk78872604"><span>The amount is as follows:</span></a></p><p class="Tablea"><span>(a) for each authorised officer carrying out the activity during the financial year starting on 1</span><span> </span><span>July 2021:</span></p><p class="Tablei"><span>(i) if the Secretary requires the activity to be carried out by a veterinarian—$45 for each quarter hour or part of a quarter hour; or</span></p><p class="Tablei"><span>(ii) in any other case—$29 for each quarter hour or part of a quarter hour;</span></p><p class="Tablea"><span>(b) for each authorised officer carrying out the activity during the financial year starting on 1</span><span> </span><span>July 2022:</span></p><p class="Tablei"><span>(i) if the Secretary requires the activity to be carried out by a veterinarian—$61 for each quarter hour or part of a quarter hour; or</span></p><p class="Tablei"><span>(ii) in any other case—$40 for each quarter hour or part of a quarter hour;</span></p><p class="Tablea"><span>(c) for each authorised officer carrying out the activity during the financial year starting on 1</span><span> </span><span>July 2023:</span></p><p class="Tablei"><span>(i) if the Secretary requires the activity to be carried out by a veterinarian—$74 for each quarter hour or part of a quarter hour; or</span></p><p class="Tablei"><span>(ii) in any other case—$48 for each quarter hour or part of a quarter hour;</span></p><p class="Tablea"><span>(d) for each authorised officer carrying out the activity during the financial year starting on 1</span><span> </span><span>July 2024 or a later financial year:</span></p><p class="Tablei"><span>(i) if the Secretary requires the activity to be carried out by a veterinarian—$75 for each quarter hour or part of a quarter hour; or</span></p><p class="Tablei"><span>(ii) in any other case—$49 for each quarter hour or part of a quarter hour</span></p></td></tr><tr><td style="width:8.48%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><a id="_Hlk78872641"><span>1B</span></a></p></td><td style="width:42.4%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Consideration by a Commonwealth authorised officer of an application under Division</span><span> </span><span>1 of Part</span><span> </span><span>9 of Chapter</span><span> </span><span>6 of the Animals Rules for approval of an ESCAS</span></p></td><td style="width:49.12%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>The amount is as follows:</span></p><p class="Tablea"><span>(a) for each authorised officer carrying out the activity during the financial year starting on 1</span><span> </span><span>July 2021:</span></p><p class="Tablei"><span>(i) if the Secretary requires the activity to be carried out by a veterinarian—$45 for each quarter hour or part of a quarter hour; or</span></p><p class="Tablei"><span>(ii) in any other case—$29 for each quarter hour or part of a quarter hour;</span></p><p class="Tablea"><span>(b) for each authorised officer carrying out the activity during the financial year starting on 1</span><span> </span><span>July 2022:</span></p><p class="Tablei"><span>(i) if the Secretary requires the activity to be carried out by a veterinarian—$61 for each quarter hour or part of a quarter hour; or</span></p><p class="Tablei"><span>(ii) in any other case—$40 for each quarter hour or part of a quarter hour;</span></p><p class="Tablea"><span>(c) for each authorised officer carrying out the activity during the financial year starting on 1</span><span> </span><span>July 2023:</span></p><p class="Tablei"><span>(i) if the Secretary requires the activity to be carried out by a veterinarian—$74 for each quarter hour or part of a quarter hour; or</span></p><p class="Tablei"><span>(ii) in any other case—$48 for each quarter hour or part of a quarter hour;</span></p><p class="Tablea"><span>(d) for each authorised officer carrying out the activity during the financial year starting on 1</span><span> </span><span>July 2024 or a later financial year:</span></p><p class="Tablei"><span>(i) if the Secretary requires the activity to be carried out by a veterinarian—$75 for each quarter hour or part of a quarter hour; or</span></p><p class="Tablei"><span>(ii) in any other case—$49 for each quarter hour or part of a quarter hour</span></p></td></tr><tr><td style="width:8.48%; border-top:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>1C</span></p></td><td style="width:42.4%; border-top:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Consideration by a Commonwealth authorised officer of an application under Division</span><span> </span><span>2 of Part</span><span> </span><span>9 of Chapter</span><span> </span><span>6 of the Animals Rules for approval of a variation of an ESCAS</span></p></td><td style="width:49.12%; border-top:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>The amount is as follows:</span></p><p class="Tablea"><span>(a) for each authorised officer carrying out the activity during the financial year starting on 1</span><span> </span><span>July 2021:</span></p><p class="Tablei"><span>(i) if the Secretary requires the activity to be carried out by a veterinarian—$45 for each quarter hour or part of a quarter hour; or</span></p><p class="Tablei"><span>(ii) in any other case—$29 for each quarter hour or part of a quarter hour;</span></p><p class="Tablea"><span>(b) for each authorised officer carrying out the activity during the financial year starting on 1</span><span> </span><span>July 2022:</span></p><p class="Tablei"><span>(i) if the Secretary requires the activity to be carried out by a veterinarian—$61 for each quarter hour or part of a quarter hour; or</span></p><p class="Tablei"><span>(ii) in any other case—$40 for each quarter hour or part of a quarter hour;</span></p><p class="Tablea"><span>(c) for each authorised officer carrying out the activity during the financial year starting on 1</span><span> </span><span>July 2023:</span></p><p class="Tablei"><span>(i) if the Secretary requires the activity to be carried out by a veterinarian—$74 for each quarter hour or part of a quarter hour; or</span></p><p class="Tablei"><span>(ii) in any other case—$48 for each quarter hour or part of a quarter hour;</span></p><p class="Tablea"><span>(d) for each authorised officer carrying out the activity during the financial year starting on 1</span><span> </span><span>July 2024 or a later financial year:</span></p><p class="Tablei"><span>(i) if the Secretary requires the activity to be carried out by a veterinarian—$75 for each quarter hour or part of a quarter hour; or</span></p><p class="Tablei"><span>(ii) in any other case—$49 for each quarter hour or part of a quarter hour</span></p></td></tr><tr><td style="width:8.48%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>2</span></p></td><td style="width:42.4%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Consideration by a Commonwealth authorised officer of:</span></p><p class="Tablea"><span>(a) an application under Part</span><span> </span><span>2 or 3, or Division</span><span> </span><span>1 of Part</span><span> </span><span>4, of Chapter</span><span> </span><span>3 of the Act relating to the accreditation of a property for export operations in relation to prescribed plants or prescribed plant products for export</span></p><p class="Tablea"><span>(b) an application under Part</span><span> </span><span>2 or 3, or Division</span><span> </span><span>1 of Part</span><span> </span><span>4, of Chapter</span><span> </span><span>4 of the Act relating to the registration of an establishment for export operations in relation to prescribed plants or prescribed plant products for export</span></p></td><td style="width:49.12%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><a id="_Hlk78872696"><span>The amount is as follows:</span></a></p><p class="Tablea"><span>(a) for each authorised officer carrying out the activity during the financial year starting on 1</span><span> </span><span>July 2021—$35 for each quarter hour or part of a quarter hour;</span></p><p class="Tablea"><span>(b) for each authorised officer carrying out the activity during the financial year starting on 1</span><span> </span><span>July 2022—$42 for each quarter hour or part of a quarter hour</span></p><p class="Tablea"><span>(c) for each authorised officer carrying out the activity during the financial year starting on 1</span><span> </span><span>July 2023—$46 for each quarter hour or part of a quarter hour;</span></p><p class="Tablea"><span>(d) for each authorised officer carrying out the activity during the financial year starting on 1</span><span> </span><span>July 2024 or a later financial year—$47 for each quarter hour or part of a quarter hour</span></p></td></tr><tr><td style="width:8.48%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>3</span></p></td><td style="width:42.4%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Consideration by a Commonwealth authorised officer of:</span></p><p class="Tablea"><span>(a) an application under Part</span><span> </span><span>2 or 3, or Division</span><span> </span><span>1 of Part</span><span> </span><span>4, of Chapter</span><span> </span><span>4 of the Act relating to the registration of an establishment for export operations in relation to prescribed meat or prescribed meat products for export; or</span></p><p class="Tablea"><span>(b) an application under Part</span><span> </span><span>2 or 3, or Subdivision B of Division</span><span> </span><span>1 of Part</span><span> </span><span>4, of Chapter</span><span> </span><span>5 of the Act relating to the approval of a proposed arrangement, or an approved arrangement, for export operations in relation to prescribed meat or prescribed meat products for export</span></p></td><td style="width:49.12%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><a id="_Hlk78872750"><span>The amount is as follows:</span></a></p><p class="Tablea"><span>(a) for each authorised officer carrying out the activity during the financial year starting on 1</span><span> </span><span>July 2021:</span></p><p class="Tablei"><span>(i) if the Secretary requires the activity to be carried out by a veterinarian—$95 for each quarter hour or part of a quarter hour; or</span></p><p class="Tablei"><span>(ii) in any other case—$59 for each quarter hour or part of a quarter hour;</span></p><p class="Tablea"><span>(b) for each authorised officer carrying out the activity during the financial year starting on 1</span><span> </span><span>July 2022:</span></p><p class="Tablei"><span>(i) if the Secretary requires the activity to be carried out by a veterinarian—$101 for each quarter hour or part of a quarter hour; or</span></p><p class="Tablei"><span>(ii) in any other case—$60 for each quarter hour or part of a quarter hour;</span></p><p class="Tablea"><span>(c) for each authorised officer carrying out the activity during the financial year starting on 1</span><span> </span><span>July 2023:</span></p><p class="Tablei"><span>(i) if the Secretary requires the activity to be carried out by a veterinarian—$106 for each quarter hour or part of a quarter hour; or</span></p><p class="Tablei"><span>(ii) in any other case—$62 for each quarter hour or part of a quarter hour;</span></p><p class="Tablea"><span>(d) for each authorised officer carrying out the activity during the financial year starting on 1</span><span> </span><span>July 2024 or a later financial year:</span></p><p class="Tablei"><span>(i) if the Secretary requires the activity to be carried out by a veterinarian—$109 for each quarter hour or part of a quarter hour; or</span></p><p class="Tablei"><span>(ii) in any other case—$64 for each quarter hour or part of a quarter hour</span></p></td></tr><tr><td style="width:8.48%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>4</span></p></td><td style="width:42.4%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Consideration by a Commonwealth authorised officer of:</span></p><p class="Tablea"><span>(a) an application under Part</span><span> </span><span>2 or 3, or Division</span><span> </span><span>1 of Part</span><span> </span><span>4, of Chapter</span><span> </span><span>4 of the Act relating to the registration of an establishment for export operations in relation to prescribed milk or prescribed milk products for export; or</span></p><p class="Tablea"><span>(b) an application under Part</span><span> </span><span>2 or 3, or Subdivision B of Division</span><span> </span><span>1 of Part</span><span> </span><span>4, of Chapter</span><span> </span><span>5 of the Act relating to the approval of a proposed arrangement, or an approved arrangement, for export operations in relation to prescribed milk or prescribed milk products for export</span></p></td><td style="width:49.12%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><a id="_Hlk78872883"><span>The amount is as follows:</span></a></p><p class="Tablea"><span>(a) for each authorised officer carrying out the activity during the financial year starting on 1</span><span> </span><span>July 2021—$53 for each quarter hour or part of a quarter hour;</span></p><p class="Tablea"><span>(b) for each authorised officer carrying out the activity during the financial year starting on 1</span><span> </span><span>July 2022—$55 for each quarter hour or part of a quarter hour;</span></p><p class="Tablea"><span>(c) for each authorised officer carrying out the activity during the financial year starting on 1</span><span> </span><span>July 2023—$56 for each quarter hour or part of a quarter hour;</span></p><p class="Tablea"><span>(d) for each authorised officer carrying out the activity during the financial year starting on 1</span><span> </span><span>July 2024 or a later financial year—$57 for each quarter hour or part of a quarter hour</span></p></td></tr><tr><td style="width:8.48%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>5</span></p></td><td style="width:42.4%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Consideration by a Commonwealth authorised officer of:</span></p><p class="Tablea"><span>(a) an application under Part</span><span> </span><span>2 or 3, or Division</span><span> </span><span>1 of Part</span><span> </span><span>4, of Chapter</span><span> </span><span>4 of the Act relating to the registration of an establishment for export operations in relation to prescribed fish or prescribed fish products for export; or</span></p><p class="Tablea"><span>(b) an application under Part</span><span> </span><span>2 or 3, or Subdivision B of Division</span><span> </span><span>1 of Part</span><span> </span><span>4, of Chapter</span><span> </span><span>5 of the Act relating to the approval of a proposed arrangement, or an approved arrangement, for export operations in relation to prescribed fish or prescribed fish products for export</span></p></td><td style="width:49.12%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><a id="_Hlk78872927"><span>The amount is as follows:</span></a></p><p class="Tablea"><span>(a) for each authorised officer carrying out the activity during the financial year starting on 1</span><span> </span><span>July 2021—$53 for each quarter hour or part of a quarter hour;</span></p><p class="Tablea"><span>(b) for each authorised officer carrying out the activity during the financial year starting on 1</span><span> </span><span>July 2022—$55 for each quarter hour or part of a quarter hour;</span></p><p class="Tablea"><span>(c) for each authorised officer carrying out the activity during the financial year starting on 1</span><span> </span><span>July 2023—$56 for each quarter hour or part of a quarter hour;</span></p><p class="Tablea"><span>(d) for each authorised officer carrying out the activity during the financial year starting on 1</span><span> </span><span>July 2024 or a later financial year—$57 for each quarter hour or part of a quarter hour</span></p></td></tr><tr><td style="width:8.48%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>6</span></p></td><td style="width:42.4%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Consideration by a Commonwealth authorised officer of:</span></p><p class="Tablea"><span>(a) an application under Part</span><span> </span><span>2 or 3, or Division</span><span> </span><span>1 of Part</span><span> </span><span>4, of Chapter</span><span> </span><span>4 of the Act relating to the registration of an establishment for export operations in relation to prescribed eggs or prescribed egg products for export; or</span></p><p class="Tablea"><span>(b) an application under Part</span><span> </span><span>2 or 3, or Subdivision B of Division</span><span> </span><span>1 of Part</span><span> </span><span>4, of Chapter</span><span> </span><span>5 of the Act relating to the approval of a proposed arrangement, or an approved arrangement, for export operations in relation to prescribed eggs or prescribed egg products for export</span></p></td><td style="width:49.12%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><a id="_Hlk78872968"><span>The amount is as follows:</span></a></p><p class="Tablea"><span>(a) for each authorised officer carrying out the activity during the financial year starting on 1</span><span> </span><span>July 2021—$53 for each quarter hour or part of a quarter hour;</span></p><p class="Tablea"><span>(b) for each authorised officer carrying out the activity during the financial year starting on 1</span><span> </span><span>July 2022—$55 for each quarter hour or part of a quarter hour;</span></p><p class="Tablea"><span>(c) for each authorised officer carrying out the activity during the financial year starting on 1</span><span> </span><span>July 2023—$56 for each quarter hour or part of a quarter hour;</span></p><p class="Tablea"><span>(d) for each authorised officer carrying out the activity during the financial year starting on 1</span><span> </span><span>July 2024 or a later financial year—$57 for each quarter hour or part of a quarter hour</span></p></td></tr><tr><td style="width:8.48%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>7</span></p></td><td style="width:42.4%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Consideration by a Commonwealth authorised officer of:</span></p><p class="Tablea"><span>(a) an application under Part</span><span> </span><span>2 or 3, or Division</span><span> </span><span>1 of Part</span><span> </span><span>4, of Chapter</span><span> </span><span>4 of the Act relating to the registration of an establishment for export operations in relation to prescribed organic goods for export; or</span></p><p class="Tablea"><span>(b) an application under Part</span><span> </span><span>2 or 3, or Subdivision B of Division</span><span> </span><span>1 of Part</span><span> </span><span>4, of Chapter</span><span> </span><span>5 of the Act relating to the approval of a proposed arrangement, or an approved arrangement, for export operations in relation to prescribed organic goods for export</span></p></td><td style="width:49.12%; border-top:0.75pt solid #000000; border-bottom:0.75pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><a id="_Hlk78873022"><span>The amount is as follows:</span></a></p><p class="Tablea"><span>(a) for each authorised officer carrying out the activity during the financial year starting on 1</span><span> </span><span>July 2021—$35 for each quarter hour or part of a quarter hour;</span></p><p class="Tablea"><span>(b) for each authorised officer carrying out the activity during the financial year starting on 1</span><span> </span><span>July 2022—$37 for each quarter hour or part of a quarter hour;</span></p><p class="Tablea"><span>(c) for each authorised officer carrying out the activity during the financial year starting on 1</span><span> </span><span>July 2023—$38 for each quarter hour or part of a quarter hour;</span></p><p class="Tablea"><span>(d) for each authorised officer carrying out the activity during the financial year starting on 1</span><span> </span><span>July 2024 or a later financial year—$39 for each quarter hour or part of a quarter hour</span></p></td></tr><tr><td style="width:8.48%; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>8</span></p></td><td style="width:42.4%; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>Provision of consumable materials used in carrying out an activity specified in any of items</span><span> </span><span>1 to 7</span></p></td><td style="width:49.12%; border-top:0.75pt solid #000000; border-bottom:1.5pt solid #000000; padding-right:5.4pt; padding-left:5.4pt; vertical-align:top"><p class="Tabletext"><span>An amount equivalent to the cost of the consumable materials</span></p></td></tr></tbody></table>