54SFee or charge collector may waive, defer, refund or reduce fees and charges

54S Fee or charge collector may waive, defer, refund or reduce fees and charges (1) A fee or charge collector may waive, defer, refund or reduce any fees and charges payable to the fee or charge collector under any Act, statutory rule or other subordinate instrument if, due to an emergency— (a) an entity or class of entity is suffering financial hardship; or The **Interpretation of Legislation Act 1984** provides that ***entity*** includes a person and an unincorporated body. (b) special circumstances exist. (2) A waiver, deferral, refund or reduction under subsection (1)— (a) must be in accordance with any guidelines published by the Treasurer for the purposes of this Part; and (b) subject to those guidelines and any regulations— (i) is at the discretion of the fee and charge collector in relation to the following— (A) the type of fee or charge to which the waiver, deferral, refund or reduction applies; (B) the timing or duration of any waiver, deferral, refund or reduction, including dates for any deferred payments; (ii) may be a waiver, deferral, refund or reduction in whole or in part or any combination of those actions; and (iii) may apply to any entity or a class of entity. (3) A fee or charge may be waived, deferred, refunded or reduced in accordance with this Part regardless of whether it falls due or is payable in whole or in part during any emergency period. S. 54T inserted by No. 13/2022 s. 31.