6Imposition of charges

6 Imposition of charges

Charge on a licence (1) Charge is imposed on a licence that is in force at whichever of the following times is applicable: (a) any time during a financial year; (b) any time during such other period as is prescribed by the regulations. (2) Without limiting subsection (1), the regulations may prescribe different periods in relation to the following: (a) different classes of licence; (b) licences of the same class that authorise different activities. Charge on matters that relate to a licence (3) Charge is imposed on each matter prescribed by the regulations, being a matter that relates to a licence that is in force. (4) Without limiting subsection (3), the regulations may prescribe different matters in relation to the following: (a) different classes of licence; (b) licences of the same class that authorise different activities. (5) Subsection (3) imposes a charge only so far as that charge is neither a duty of customs nor a duty of excise within the meaning of section 55 of the Constitution.