(1) Subject to section 6, the regulations may prescribe fees in relation to the review dates of the following: (a) companies; (b) registered schemes; (c) registered Australian bodies; (d) natural persons registered as auditors under Part 9.2 of the Corporations Act 2001 ; (e) natural persons registered as liquidators 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 . (2) The fees prescribed by the regulations are imposed, and are so imposed as taxes.