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Mineral Resources (Royalty) Regulation 2025
sec.14When royalty payable—yearly return period
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sec.14 When royalty payable—yearly return period
Under the Taxation Administration Act 2001 , section 30 (1) , the royalty payable by a person under the Act for a return period that is a financial year is payable on the day the royalty return must be lodged for the return period.