Mineral Resources (Royalty) Regulation 2025
sec.61Quarterly payment notice given before commencement
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sec.61 Quarterly payment notice given before commencement
This section applies if— before the commencement, the revenue commissioner gave a person a quarterly payment notice under section 41(1) of the expired regulation; and immediately before the commencement, the quarterly payment notice was still in effect. The notice is taken to be a notice given to the person under section 17(1). (sec.61-ssec.1) This section applies if— before the commencement, the revenue commissioner gave a person a quarterly payment notice under section 41(1) of the expired regulation; and immediately before the commencement, the quarterly payment notice was still in effect. (sec.61-ssec.2) The notice is taken to be a notice given to the person under section 17(1).
- (a) before the commencement, the revenue commissioner gave a person a quarterly payment notice under section 41(1) of the expired regulation; and
- (b) immediately before the commencement, the quarterly payment notice was still in effect.