(1)  In this regulation –

prescribed person means an agent who is approved by the Commissioner for the purposes of section 49(1)(b) of the Act;

relevant instrument means an instrument that is prescribed in Schedule 1 ;

relevant lodging , in relation to an instrument, means the lodging for assessment of a relevant instrument by a prescribed person.

(2)  For the purposes of section 118A of the Act, the prescribed fee in respect of a relevant lodging of an instrument is 25 fee units.