Late filing fees: amended regime permits post deadline submission on payment of prescribed additional fees and higher charges for repeat defaults. The amendment permits late submission, filing, registration or recording of required documents on payment of prescribed additional fees that may vary by class of company and are subject to a prescribed minimum; it also authorises a higher prescribed additional fee for defaults occurring on two or more occasions, and confirms that companies and officers in default remain liable for statutory penalty or punishment in addition to fee and additional fee obligations.