ANZ will disclose the refashioning of its fee structure for common accounts tomorrow, The Australian reported. The new fees will cut in at a later date than the beginning of October (the timing selected by Commonwealth and Westpac).National Australia Bank said it has already cut most penalty fees from accounts, and earlier than the timing first announced three months ago.The newspaper reported that ANZ's penalty fees may be in line with Westpac's preferred level of a $9 fee, alongside more adjustments to the fee structure of its popular account range.