(1) Subject to section 6, the regulations may prescribe fees in relation to the review dates of the following:
(a) companies;
(b) registered schemes;
(ba) notified foreign passport funds;
(c) registered Australian bodies;
(d) natural persons registered as auditors under Part 9.2 of the Corporations Act 2001 ;
(f) persons holding an Australian financial services licence under Part 7.6 of the Corporations Act 2001 .
Note: The regulations may prescribe a fee to be paid in one year in relation to the review date of a later year (see paragraph 1351(4)(b) of the Corporations Act 2001 ).
(2) The fees prescribed by the regulations are imposed, and are so imposed as taxes.