This note is not part of the regulations, but is intended to indicate their general effect.
These regulations, which come into force on 1 July 2004, amend the Companies Act 1993 Regulations 1994. The amendments—
•remove the fee that is payable to register an annual return under section 214(1) of the Companies Act 1993 if the return is lodged by electronic means. Previously, a fee of $15 was payable if the return was lodged by electronic means. The fee that is payable for lodging a return by other means remains $30; and
•reduce the fee that is payable for inspecting documents by electronic means from $2 to $1. The fee that is payable for inspecting documents by other means remains $10.
The fees include goods and services tax.