155Charging of fees

#### 155 Charging of fees (1) The rules may make provision in relation to the charging of fees relating to activities carried out by, or on behalf of, the Commonwealth in the performance of functions or the exercise of powers under this Act. > Note: Fees may also be charged by: (a) approved auditors (see section 117); and (b) State or Territory authorised officers and third party authorised officers (see section 141). (2) Without limiting subsection (1), the rules may do any of the following: (a) prescribe a fee by specifying the amount of the fee or a method of working out the fee; (b) 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; (c) make provision in relation to deposits to be paid in relation to fees; (d) prescribe one or more persons who are liable to pay a specified fee; (e) prescribe the time when a specified fee is due and payable; (f) make provision in relation to penalties for late payment of specified fees; (g) make provision in relation to the refund, remission or waiver of specified fees or penalties for late payment of specified fees; (h) make provision in relation to: (i) the liability of a person’s agent to pay fees on behalf of the person; and (ii) the recovery of such fees from the person by the agent. (3) Without limiting subsection (1) or (2), the rules may provide for the Minister to make decisions in relation to the matters mentioned in paragraph (2)(e) or (g). (4) A fee prescribed for the purposes of subsection (1) must not be such as to amount to taxation.