181JCharging of fees by Commissioner

#### 181J Charging of fees by Commissioner (1) The Commissioner may charge fees in accordance with an instrument made under subsection (2). (2) The Minister may, by legislative instrument, determine: (a) the things that the Commissioner does in the performance of his or her functions for which he or she may charge fees; and (b) the amount, or a method of working out the amount, of those fees. > Note: Part 4 of Chapter 3 (sunsetting) of the Legislation Act 2003 does not apply to the instrument (see regulations made for the purposes of paragraph 54(2)(b) of that Act). (3) A fee must not be such as to amount to taxation.