(1) An applicant is liable to pay the following fees in respect of any application for a depreciation determination other than an application for determination of a provisional rate under section 91AAG of the Act:
(b) a processing fee at the rate of $75 plus any GST per hour for every hour (or part hour), beyond the first 2 hours, spent in departmental processing of the application (such processing time to include time spent by the Commissioner or representatives of the Commissioner in attending a conference, but not the time of consultants referred to in paragraph (c) or paragraph (d)):
(c) a departmental consultation reimbursement fee equal to the amount of fees, less GST, paid by the Commissioner to consultants such as valuers, engineers, and architects in obtaining advice as to the estimated useful life or estimated residual value of the property to which the application relates (not being fees to which paragraph (d) applies), plus any GST:
(d) an additional consultation reimbursement fee, equal to the amount of fees, less GST, paid by the Commissioner to the relevant consultant, plus any GST, where the applicant—
(1B) An applicant for a determination of a provisional rate under section 91AAG of the Act is liable to pay for the application an additional consultation reimbursement fee equal to the amount of fees, less GST, paid by the Commissioner to the relevant consultant, plus any GST, if—
(2) Where, following a request by an applicant for a conference or for further work to be done by a consultant, it appears that an additional consultation reimbursement fee will become payable by the applicant under subclause (1)(d) or (1B), the Commissioner shall advise the applicant of the fees likely to be incurred as a result of the request with a view to ascertaining whether or not the applicant wishes to pursue the application.
(3) Before engaging a consultant the Commissioner shall have regard to any information of the kind referred to in regulation 3(2)(c) that is provided by the applicant, and the Commissioner shall not unreasonably require advice from a consultant if the Commissioner considers that such information is sufficient to determine an appropriate rate of depreciation.
(4) The Commissioner shall ensure as far as is reasonably practicable that every effort is made to minimise the fees to which a taxpayer is liable in respect of an application for a depreciation determination.
Regulation 9(1): amended, on 6 October 2009 (applying for the 2005–06 and later income years), by section 864(1)(d) of the Taxation (International Taxation, Life Insurance, and Remedial Matters) Act 2009 (2009 No 34).
Regulation 9(1)(a): amended, on 2 November 2012, by section 257(1) of the Taxation (Annual Rates, Returns Filing, and Remedial Matters) Act 2012 (2012 No 88).
Regulation 9(1)(b): amended, on 2 November 2012, by section 257(2) of the Taxation (Annual Rates, Returns Filing, and Remedial Matters) Act 2012 (2012 No 88).
Regulation 9(1)(c): replaced, on 2 November 2012, by section 257(3) of the Taxation (Annual Rates, Returns Filing, and Remedial Matters) Act 2012 (2012 No 88).
Regulation 9(1)(d): replaced, on 2 November 2012, by section 257(3) of the Taxation (Annual Rates, Returns Filing, and Remedial Matters) Act 2012 (2012 No 88).
Regulation 9(1B): inserted, on 2 November 2012, by section 257(4) of the Taxation (Annual Rates, Returns Filing, and Remedial Matters) Act 2012 (2012 No 88).
Regulation 9(2): amended, on 2 November 2012, by section 257(5) of the Taxation (Annual Rates, Returns Filing, and Remedial Matters) Act 2012 (2012 No 88).