Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) Charge is imposed on a licence that is in force at whichever of the following times is applicable:
(a) any time during a financial year;
(b) any time during such other period as is prescribed by the regulations.
(2) Without limiting subsection (1), the regulations may prescribe different periods in relation to the following:
(a) different classes of licence;
(b) licences of the same class that authorise different activities.
Charge on matters that relate to a licence
(3) Charge is imposed on each matter prescribed by the regulations, being a matter that relates to a licence that is in force.
(4) Without limiting subsection (3), the regulations may prescribe different matters in relation to the following:
(a) different classes of licence;
(b) licences of the same class that authorise different activities.
(5) Subsection (3) imposes a charge only so far as that charge is neither a duty of customs nor a duty of excise within the meaning of section 55 of the Constitution.