Bond administration fees do not fit into any categories given under IAS16.16 elements of costs check below; IAS16.16
(a) its purchase price, including import duties and non-refundable purchase taxes, after deducting trade discounts and rebates.
(b) any costs directly attributable to bringing the asset to the location and condition necessary for it to be capable of operating in the manner intended by management.
(c) the initial estimate of the costs of dismantling and removing the item and restoring the site on which it is located, the obligation for which an entity incurs either when the item is acquired or as a
consequence of having used the item during a particular period for purposes other than to produce inventories during that period.
Also bond administration fees can not be taken as finance charges under IAS 17 leases nor borrowing costs under IAS 23.
However as per IAS 16.19 (d) administration and other general overhead costs are not capitalized as part of the asset's cost. Since bond administration fees could be classified under IAS 16.19 (d) you should not capitalize such fees.