sec.14EFee amounts— sch 2A , items 3, 4 and 5

sec.14E Fee amounts— sch 2A , items 3, 4 and 5

This section applies in relation to a fee under schedule 2A , item 3(1), 4(1) or 5(1). For the financial year starting on 1 July 2026 or a later financial year, the amount of the fee is the amount worked out by— working out the adjusted amount for the fee for the financial year under subsection (3) ; and rounding the adjusted amount to the nearest multiple of 5 cents (rounding one-half upwards). The adjusted amount for the fee for the financial year is the amount worked out using the following formula— where— A means adjusted amount for the fee for the financial year. B means the base amount for the fee. C means the CPI multiplier for the financial year. s 14E ins 2025 SL No. 57 s 6 (sec.14E-ssec.1) This section applies in relation to a fee under schedule 2A , item 3(1), 4(1) or 5(1). (sec.14E-ssec.2) For the financial year starting on 1 July 2026 or a later financial year, the amount of the fee is the amount worked out by— working out the adjusted amount for the fee for the financial year under subsection (3) ; and rounding the adjusted amount to the nearest multiple of 5 cents (rounding one-half upwards). (sec.14E-ssec.3) The adjusted amount for the fee for the financial year is the amount worked out using the following formula— where— A means adjusted amount for the fee for the financial year. B means the base amount for the fee. C means the CPI multiplier for the financial year.

• (a) working out the adjusted amount for the fee for the financial year under subsection (3) ; and
• (b) rounding the adjusted amount to the nearest multiple of 5 cents (rounding one-half upwards).