Withdraw visa application and apply for new one - Visa Fees repercussions

Hi

The situation is when one wants to withdraw the visa application lets say 491 (fees paid) and you are willing to apply for a new subclass 190. It is heard that the visa fees is non-refundable and your paid amount is reduced to zero.
Is there any offfical link which states the same.

Any help is appreciated.

You can search for the official link on the Australian immigration site or try Google.
Normally, the fee paid to the government is non-refundable.