sec.60Notice requiring royalty return to be lodged in particular circumstances given before commencement

sec.60 Notice requiring royalty return to be lodged in particular circumstances given before commencement

This section applies if— before the commencement, the revenue commissioner gave a person a notice under section 38(2)(b) 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 12(2)(b). (sec.60-ssec.1) This section applies if— before the commencement, the revenue commissioner gave a person a notice under section 38(2)(b) of the expired regulation; and immediately before the commencement, the notice was still in effect. (sec.60-ssec.2) The notice is taken to be a notice given to the person under section 12(2)(b).

• (a) before the commencement, the revenue commissioner gave a person a notice under section 38(2)(b) of the expired regulation; and
• (b) immediately before the commencement, the notice was still in effect.