171Fees for fee‑bearing activities

171 Fees for fee‑bearing activities

(1) The regulations may prescribe fees that may be charged in relation to activities carried out by, or on behalf of, the Commonwealth in the performance of functions or the exercise of powers under this Act. (2) Without limiting subsection (1), the regulations may do any of the following: (a) prescribe 2 or more fees for the same matter; (b) prescribe a method for working out a fee; (c) prescribe the circumstances in which a person is exempt from paying a specified fee; (d) prescribe the circumstances in which the Secretary may waive a fee; (e) prescribe the circumstances in which a fee may be refunded, in whole or in part; (f) prescribe a method for working out the refund of part of a fee. (3) Without limiting subsection (1), the regulations may specify that the amount of a fee is the cost incurred by the Commonwealth in arranging and paying for another person to carry out the relevant activity. (4) A fee prescribed under subsection (1) must not be such as to amount to taxation.