Superannuation Industry (Supervision) Act 1993

A fee imposed under the Superannuation Auditor Registration Imposition Act 2012 is payable for the matters mentioned in an item in column 1 of the table. The fee is payable by the person referred to in the corresponding item in column 2 of the table.

The fee is payable to the Regulator on behalf of the Commonwealth.

The fee is due and payable on the day prescribed by the regulations for the purposes of this subsection.

The Regulator may, on behalf of the Commonwealth, waive the payment of the whole or a part of the fee, on the Regulator’s own initiative or on written application by a person.

If a fee is payable under this section for a matter (other than a matter referred to in item 8 of the table in subsection (1)), the matter is taken, for the purposes of this Act (other than section 128J), not to have occurred until the fee is paid.

The Regulator may, on behalf of the Commonwealth, recover a debt due under this section.

Nothing in a law passed before the commencement of this section exempts a person from liability to pay a fee under this section.

A law, or a provision of a law, passed after the commencement of this section that purports to exempt a person from liability:

to pay taxes under laws of the Commonwealth; or

to pay certain taxes under those laws that include fees payable under this section;