sec.13Returns required for coal seam gas

sec.13 Returns required for coal seam gas

This section applies if a person is required under the Act to lodge a royalty return for royalty payable under the Act for coal seam gas. The person is not required to lodge a royalty return under this part for the coal seam gas. However, the person must lodge a royalty return for the royalty payable under the Act for coal seam gas under the Petroleum and Gas (Production and Safety) Act 2004 as if— the royalty payable under the Act for the coal seam gas were petroleum royalty payable under the Petroleum and Gas (Production and Safety) Act 2004 ; and the royalty return period under the Petroleum and Gas (Production and Safety) Act 2004 were the same as the return period under section 8 . A royalty return lodged under subsection (3) is taken to be a royalty return within the meaning of the Petroleum and Gas (Production and Safety) Act 2004 . To remove any doubt, it is declared that, for all rights, duties, obligations and liabilities arising in relation to royalty payable under the Act for coal seam gas required under this section to be included in a royalty return, the Petroleum and Gas (Production and Safety) Act 2004 applies as if the royalty payable under the Act were petroleum royalty payable under the Petroleum and Gas (Production and Safety) Act 2004 . (sec.13-ssec.1) This section applies if a person is required under the Act to lodge a royalty return for royalty payable under the Act for coal seam gas. (sec.13-ssec.2) The person is not required to lodge a royalty return under this part for the coal seam gas. (sec.13-ssec.3) However, the person must lodge a royalty return for the royalty payable under the Act for coal seam gas under the Petroleum and Gas (Production and Safety) Act 2004 as if— the royalty payable under the Act for the coal seam gas were petroleum royalty payable under the Petroleum and Gas (Production and Safety) Act 2004 ; and the royalty return period under the Petroleum and Gas (Production and Safety) Act 2004 were the same as the return period under section 8 . (sec.13-ssec.4) A royalty return lodged under subsection (3) is taken to be a royalty return within the meaning of the Petroleum and Gas (Production and Safety) Act 2004 . (sec.13-ssec.5) To remove any doubt, it is declared that, for all rights, duties, obligations and liabilities arising in relation to royalty payable under the Act for coal seam gas required under this section to be included in a royalty return, the Petroleum and Gas (Production and Safety) Act 2004 applies as if the royalty payable under the Act were petroleum royalty payable under the Petroleum and Gas (Production and Safety) Act 2004 .

• (a) the royalty payable under the Act for the coal seam gas were petroleum royalty payable under the Petroleum and Gas (Production and Safety) Act 2004 ; and
• (b) the royalty return period under the Petroleum and Gas (Production and Safety) Act 2004 were the same as the return period under section 8 .