Document ID: chunk:federal_register_of_legislation:F2024L01179:reg:22
Version: federal_register_of_legislation:F2024L01179
Segment Type: reg
Provision Reference: reg 22
Character Range: 32687–34497

22  Fees for applications to the Tribunal

Standard application fee
 (1) The fee of $1,121 is prescribed in respect of:
 (a) an application to the Tribunal for review of a decision (other than an application referred to in subsection (2) or (3) or section 30); or
 (b) an application to the Tribunal under subsection 270(2) of the Act; or
 (c) an application to the Tribunal under subsection 62(2) of the Freedom of Information Act 1982.
Note: The fee is indexed under section 33.

Lower application fee for small business taxation decisions
 (2) The fee of $602 is prescribed in respect of an application for review of a small business taxation decision (other than an application referred to in subsection (3)).
Note: The fee is indexed under section 33.

Lower application fee for certain other taxation decisions
 (3) The fee of $111 is prescribed in respect of an application for review of a decision:
 (a) that is a reviewable objection decision under Part IVC of the Taxation Administration Act 1953, where either:
 (i) the application states that the amount that the applicant considers to be the amount of tax in dispute is less than $5,000; or
 (ii) after the application is made, but before the start of the hearing of the application, the applicant notifies the Tribunal in writing that the amount that the applicant considers to be the amount of tax in dispute is less than $5,000; or
 (b) that is a decision refusing a request for an extension of time within which to make a taxation objection under section 14ZX of the Taxation Administration Act 1953.
Note: The fee is indexed under section 33.

Fee in concessional circumstances
 (4) However, the fee of $100 is prescribed instead of the amount referred to in subsection (1), (2) or (3) if any of the circumstances in subsection 29(1) exist.