(1)  In this regulation –

GST has the same meaning as in the A New Tax System (Goods and Services Tax) Act 1999 of the Commonwealth.

(2)  The fees specified in Schedule 3  –

(a) are inclusive of GST; and

(b) are prescribed as the fees payable to the Administrator in respect of the matter to which they relate.

(3)  If an application under these regulations for the issue or renewal of a licence is refused, any annual, or triennial, fee paid in respect of the issue or renewal of the licence is to be refunded to the person who paid the fee.