The Commissioner may waive, reduce or refund any fee payable under the Act or the regulations by –

(a) a cooperative that, in the opinion of the Commissioner, is constituted primarily for a charitable purpose; or

(b) a cooperative that, in the opinion of the Commissioner, is constituted primarily for the purpose of advancing the welfare of a class of disadvantaged persons if, in the opinion of the Commissioner, there are special circumstances that justify payment being waived, reduced or refunded.