Mineral Resources (Royalty) Regulation 2025
sec.44Notice of amendment
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sec.44 Notice of amendment
After amending an earlier decision under section 43 , the revenue commissioner must give the holder for the mineral to which the earlier decision applied a notice stating— the earlier decision has been amended; and the reasons for the amendment; and the period for which the amended decision applies; and how the earlier decision has been amended; and if the amendment applies for an earlier return period—that the revenue commissioner will reassess the amount of royalty payable for the earlier return period; and For reassessment of royalty payable, see subdivision 4 and the Taxation Administration Act 2001 , part 3 , division 3 . how the holder may object to the decision. For objections against amendments of gross value royalty decisions, see the Taxation Administration Act 2001 , section 63A .
- (a) the earlier decision has been amended; and
- (b) the reasons for the amendment; and
- (c) the period for which the amended decision applies; and
- (d) how the earlier decision has been amended; and
- (e) if the amendment applies for an earlier return period—that the revenue commissioner will reassess the amount of royalty payable for the earlier return period; and Note— For reassessment of royalty payable, see subdivision 4 and the Taxation Administration Act 2001 , part 3 , division 3 .
- (f) how the holder may object to the decision. Note— For objections against amendments of gross value royalty decisions, see the Taxation Administration Act 2001 , section 63A .