Taxation Laws Amendment Regulations 2001 (No. 1) (289 of 2001)

Schedule 5   Amendments of A New Tax System (Australian Business Number) Regulations 1999

[3]   After subregulation 7 (2)

insert

(3) In any particular case, the Registrar may reduce or waive the fee mentioned in subregulation (1) if the payment of the fee would impose financial hardship on the payer.