ASIC's accountable authority may waive a Corporations Act fee owed to the Commonwealth, capped at $5,000 per individual fee. It must not consider an application unless it is written, and the applicant carries the burden of supplying evidence. It must be satisfied that circumstances outside the control of the company's officers or representatives make a waiver reasonable, and must weigh how far they contributed to the situation. Examples that may justify full or part waiver include delay caused by ASIC, seizure of books by police or a regulator unrelated to the lodgement failure, a court's delay in issuing an order, disaster damage to records, exceptional illness or a firm merger, industrial disputes such as postal strikes, and documents that must be prepared or signed overseas; books withheld by an unpaid accountant never justify a waiver.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.