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Taxation Administration Regulations 2021
6Administrative fee
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6 Administrative fee
(1) In this regulation –
prescribed person means an agent who is approved by the Commissioner for the purposes of section 49(1)(b) of the Act;
relevant instrument means an instrument that is prescribed in Schedule 1 ;
relevant lodging, in relation to an instrument, means the lodging for assessment of a relevant instrument by a prescribed person.
(2) For the purposes of section 118A of the Act, the prescribed fee in respect of a relevant lodging of an instrument is 25 fee units.