Commonwealth Numbered Acts Commonwealth Numbered Acts(1) The person who is liable to pay a review fee is worked out under this table.
| Liability for review fees | ||
|---|---|---|
| Item | For a review fee imposed on... | The person liable is... |
| 1 | a company | the company |
| 2 | a registered scheme | the responsible entity of the scheme |
| 3 | a registered Australian body | the body |
| 4 | a natural person registered as an auditor under Part 9.2 of the Corporations Act 2001 | the natural person |
| 5 | a natural person registered as a liquidator under Part 9.2 of the Corporations Act 2001 | the natural person |
| 6 | a person holding an Australian financial services licence under Part 7.6 of the Corporations Act 2001 | the person |
(2) A person who is liable to pay a review fee incurs that liability on each review date for the person.