Mineral Resources (Royalty) Regulation 2025
sec.56Period to which royalty return must relate—calendar quarter or financial year starting on 1 July 2025
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sec.56 Period to which royalty return must relate—calendar quarter or financial year starting on 1 July 2025
This section applies if a royalty return required under the Act to be lodged by a person was required under section 35 of the expired regulation to relate to a period of the calendar quarter starting on 1 July 2025 or the financial year starting on 1 July 2025. The requirement is taken to be a requirement imposed under section 8. If the royalty return relates to the financial year starting on 1 July 2025— the royalty return must be lodged under section 9(2); and the royalty return is not required to be lodged under section 36(2) of the expired regulation. If the royalty return relates to the calendar quarter starting on 1 July 2025— the royalty return must be lodged under section 9(3); and the royalty return is not required to be lodged under section 36(3) of the expired regulation. (sec.56-ssec.1) This section applies if a royalty return required under the Act to be lodged by a person was required under section 35 of the expired regulation to relate to a period of the calendar quarter starting on 1 July 2025 or the financial year starting on 1 July 2025. (sec.56-ssec.2) The requirement is taken to be a requirement imposed under section 8. (sec.56-ssec.3) If the royalty return relates to the financial year starting on 1 July 2025— the royalty return must be lodged under section 9(2); and the royalty return is not required to be lodged under section 36(2) of the expired regulation. (sec.56-ssec.4) If the royalty return relates to the calendar quarter starting on 1 July 2025— the royalty return must be lodged under section 9(3); and the royalty return is not required to be lodged under section 36(3) of the expired regulation.
- (a) the royalty return must be lodged under section 9(2); and
- (b) the royalty return is not required to be lodged under section 36(2) of the expired regulation.
- (a) the royalty return must be lodged under section 9(3); and
- (b) the royalty return is not required to be lodged under section 36(3) of the expired regulation.