118A
CurrentAdministrative fee
Part 11Miscellaneous
Division 4Miscellaneous matters
118A Administrative fee
The Commissioner may charge a prescribed fee in respect of the lodging of an instrument for assessment or the lodging of a return.
The Commissioner, in his or her absolute discretion, may waive or, if applicable, refund all or any part of the prescribed fee.
For the purposes of this section – instrument has the meaning given to that term in the Duties Act 2001.
Regulations
This provision refers to the regulations (prescribed fee
). Made under this Act:
- Taxation Administration Order 2003 · Regulation · under section 79A
- Taxation Administration Order 2021 · Regulation · under section 35(4)
- Taxation Administration Regulations 2021
1 more instrument made under this Act are listed on the Act’s overview.
This Act’s bill:Second reading speech
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