Document ID: chunk:federal_register_of_legislation:C2023C00414:section:5
Version: federal_register_of_legislation:C2023C00414
Segment Type: section
Provision Reference: s 5
Character Range: 3522–4230

5  Imposition of review fees
 (1) Subject to section 6, the regulations may prescribe fees in relation to the review dates of the following:
 (a) companies;
 (b) registered schemes;
 (ba) notified foreign passport funds;
 (c) registered Australian bodies;
 (d) natural persons registered as auditors under Part 9.2 of the Corporations Act 2001;
 (f) persons holding an Australian financial services licence under Part 7.6 of the Corporations Act 2001.
Note: The regulations may prescribe a fee to be paid in one year in relation to the review date of a later year (see paragraph 1351(4)(b) of the Corporations Act 2001).
 (2) The fees prescribed by the regulations are imposed, and are so imposed as taxes.