For section 44A of the Act, this Subdivision makes provision for and in relation to exempting a person in relation to whom therapeutic goods (other than an IVD device) are registered, listed or included in the Register at any time in a financial year from liability to pay an annual registration charge, annual listing charge or annual charge for inclusion in the Register in respect of the goods for the financial year, if the person's turnover of the goods for the financial year is of low value.