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]
(1) [Section 118A Subsection (1) substituted by No. 40 of 2006, s. 38, Applied:01 Jan 2007] The Commissioner may charge a prescribed fee in respect of the lodging of an instrument for assessment or the lodging of a return.
(1A) [Section 118A Subsection (1A) inserted by No. 40 of 2012, s. 19, Applied:22 Nov 2012] The Commissioner, in his or her absolute discretion, may waive or, if applicable, refund all or any part of the prescribed fee.
(2) For the purposes of this section –
instrument has the meaning given to that term in the Duties Act 2001 .