(1) The rules may prescribe fees that may be charged in relation to activities ( fee - bearing activities ) carried out by, or on behalf of, the Commonwealth in performing functions and exercising powers under this Act.
(2) Without limiting subsection ( 1), the rules may do any of the following:
(a) prescribe 2 or more fees for the same matter;
(b) prescribe a method for working out a fee;
(c) prescribe the circumstances in which a person is exempt from paying a specified fee;
(d) prescribe the circumstances in which the Secretary may waive a fee;
(e) prescribe the circumstances in which a fee may be refunded, in whole or in part;
(f) prescribe a method for working out the refund of part of a fee.
(3) A fee prescribed under subsection ( 1) must not be such as to amount to taxation.