Mineral Resources (Royalty) Regulation 2025
sec.58Notice of period to which royalty return must relate given before commencement
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sec.58 Notice of period to which royalty return must relate given before commencement
This section applies if— before the commencement, the revenue commissioner gave a person a notice under section 35(4) of the expired regulation; and immediately before the commencement, the notice was still in effect. The notice is taken to be a notice given to the person under section 8(4). (sec.58-ssec.1) This section applies if— before the commencement, the revenue commissioner gave a person a notice under section 35(4) of the expired regulation; and immediately before the commencement, the notice was still in effect. (sec.58-ssec.2) The notice is taken to be a notice given to the person under section 8(4).
- (a) before the commencement, the revenue commissioner gave a person a notice under section 35(4) of the expired regulation; and
- (b) immediately before the commencement, the notice was still in effect.