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Brief
The Corporations (Review Fees) Act 2003 is an Act that imposes review fees in relation to certain provisions of the Corporations Act 2001. The Act commences on 1 July 2003 and applies to various entities, including companies, registered schemes, notified foreign passport funds, and natural persons registered as auditors.
The Act prescribes fees for reviews related to these entities, which are imposed as taxes. The fees are prescribed by regulations, which may specify an amount not exceeding $10,000 as the fee. A review fee need not bear any relationship to the cost of providing a service.
The person liable to pay a review fee is determined by a table that specifies different entities and their respective liability. The Act includes provisions for regulations, which can make rules related to the operation of this Act.
This compilation includes amendments up to Act No 76, 2023, and was registered on 10 November 2023. It provides information about the amendments made to this Act over time, including the repeal of certain provisions.
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