TASIn ForceAct
Taxation Administration Act 1997
118AAdministrative fee
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### 118A Administrative fee
> [*\[Section 118A Inserted by No. 3 of 2006, s. 25, Applied:26 Jun 2006\]*](/view/html/inforce/2006-06-26/act-2006-003#GS25@EN)
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> > (1) [*\[Section 118A Subsection (1) substituted by No. 40 of 2006, s. 38, Applied:01 Jan 2007\]*](/view/html/inforce/2007-01-01/act-2006-040#GS38@EN) The Commissioner may charge a prescribed fee in respect of the lodging of an instrument for assessment or the lodging of a return.
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> > (1A) [*\[Section 118A Subsection (1A) inserted by No. 40 of 2012, s. 19, Applied:22 Nov 2012\]*](/view/html/inforce/2012-11-22/act-2012-040#GS19@EN) The Commissioner, in his or her absolute discretion, may waive or, if applicable, refund all or any part of the prescribed fee.
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> > (2) For the purposes of this section –
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> > > ***instrument*** has the meaning given to that term in the [Duties Act 2001](/view/html/inforce/2026-04-12/act-2001-015) .