(1) Regulations made
under section 181 prescribing a fee may prescribe a fee that is more than the
amount, or an estimate of the amount, needed to allow recovery of expenditure
—
(a)
incurred in connection with the matter in relation to which the fee is
charged; or
(b) that
is relevant to —
(i)
the scheme or system under which the action to which the
fee relates is taken; or
(ii)
the performance of any function to which the fee relates.
(2A) To the extent
that regulations to which subsection (1) applies prescribe a fee that includes
an amount that is a tax, the regulations may impose the tax.
(2) This section does
not limit —
(a) the
Interpretation Act 1984 section 45A; or
(b) the
extent to which fees prescribed under section 181 may take into account the
indemnity of any amount payable out of the Consolidated Account under Part XII
that is not recovered under Part XI.
[Section 182AA inserted: No. 11 of 2015 s. 10;
amended: No. 12 of 2015 s. 8.]