sec.12No royalty return required in particular circumstances

sec.12 No royalty return required in particular circumstances

No royalty return is required to be lodged for a return period if— the mining operation to which the return relates consists of mining minerals only under 1 or more mining claims; and no royalty is payable for the mining operation for the return period; and the mining operation did not end within the return period. However, subsection (1) does not apply in relation to the lodgement of a royalty return by a person if— under section 8 (2) (b) or (3) , the revenue commissioner has decided a royalty return required under the Act to be lodged by the person must relate to a calendar quarter; or the revenue commissioner gives the person a notice requiring the person to lodge a royalty return for the return period. The revenue commissioner may give a person a notice under subsection (2) (b) if the revenue commissioner considers that, for the protection of the public revenue, a royalty return should be lodged for the return period. (sec.12-ssec.1) No royalty return is required to be lodged for a return period if— the mining operation to which the return relates consists of mining minerals only under 1 or more mining claims; and no royalty is payable for the mining operation for the return period; and the mining operation did not end within the return period. (sec.12-ssec.2) However, subsection (1) does not apply in relation to the lodgement of a royalty return by a person if— under section 8 (2) (b) or (3) , the revenue commissioner has decided a royalty return required under the Act to be lodged by the person must relate to a calendar quarter; or the revenue commissioner gives the person a notice requiring the person to lodge a royalty return for the return period. (sec.12-ssec.3) The revenue commissioner may give a person a notice under subsection (2) (b) if the revenue commissioner considers that, for the protection of the public revenue, a royalty return should be lodged for the return period.

• (a) the mining operation to which the return relates consists of mining minerals only under 1 or more mining claims; and
• (b) no royalty is payable for the mining operation for the return period; and
• (c) the mining operation did not end within the return period.
• (a) under section 8 (2) (b) or (3) , the revenue commissioner has decided a royalty return required under the Act to be lodged by the person must relate to a calendar quarter; or
• (b) the revenue commissioner gives the person a notice requiring the person to lodge a royalty return for the return period.