8BAmount of fee payable

8B Amount of fee payable

[Section 8B Inserted by No. 21 of 2002, s. 9, Applied:01 Jan 2003] [Section 8B Substituted by No. 34 of 2023, s. 8, Applied:01 Jan 2024]

(1)  Subject to subsections (2) , (3) and (4) , the amount of a fee payable at any time in a financial year is –

(a) if the goods and services tax is not applicable to the fee, the amount for that fee that is published in accordance with section 8(1) in respect of the financial year; or

(b) if the goods and services tax is applicable to the fee, the total fee payable, inclusive of the goods and services tax, that is published in accordance with section 8(1) in respect of the financial year.

(2)  Despite subsection (1) , if a notice published under section 6(1) in relation to a fee unit for a financial year is disallowed or rescinded, the fee payable in respect of such part of the financial year as remains after the disallowance or rescission is the amount for the fee that is specified in respect of that part of the year in the statement by the Head of an Agency under section 8(3) .

(3)  Despite subsection (1) , if a fee is incorrectly published in accordance with section 8(1) or (3) in respect of a financial year, or is not published in accordance with section 8(1) in respect of a financial year, the fee payable for that financial year is –

(a) subject to paragraph (b), the fee that was payable in the immediately preceding financial year; and

(b) if the Head of an Agency publishes the correct fee, or omitted fee, under section 8A during the financial year to which the fee relates, the fee as published in respect of such part of the relevant financial year as remains after the correct fee, or omitted fee, is so published under that section.

(4)  Despite subsection (1) , if an enactment is amended, during a financial year, in a manner which results in a reduction or increase in the number of fee units to which a fee relates, the fee payable for that financial year is –