66Fees for fee‑bearing activities

#### 66 Fees for fee‑bearing activities (1) The rules may prescribe fees that may be charged in relation to activities (fee‑bearing activities) carried out by, or on behalf of, the Commonwealth in performing functions and exercising powers under this Act. (2) Without limiting subsection (1), the rules 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) A fee prescribed under subsection (1) must not be such as to amount to taxation.