New South Wales Consolidated RegulationsIf, in any estate in respect of which the NSW Trustee acts either solely or jointly with any other person or persons as trustee, returns are required by any authority of the Commonwealth or of this or any other State or Territory for the purpose of assessment of any tax or duty, the NSW Trustee may charge to the estate:
(a) an investigation fee, and
(b) an additional fee for each return lodged,that the NSW Trustee determines to be appropriate.