sec.64Notice requiring royalty payable to be worked out under s 42 given before commencement

sec.64 Notice requiring royalty payable to be worked out under s 42 given before commencement

This section applies if— before the commencement, the revenue commissioner gave a person a notice under section 45(2) of the expired regulation stating that the amounts payable by the person for the first and second months of 1 or more return periods must be worked out under section 42 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 21(2) in relation to amounts being required to be worked out under section 18(2). (sec.64-ssec.1) This section applies if— before the commencement, the revenue commissioner gave a person a notice under section 45(2) of the expired regulation stating that the amounts payable by the person for the first and second months of 1 or more return periods must be worked out under section 42 of the expired regulation; and immediately before the commencement, the notice was still in effect. (sec.64-ssec.2) The notice is taken to be a notice given to the person under section 21(2) in relation to amounts being required to be worked out under section 18(2).

• (a) before the commencement, the revenue commissioner gave a person a notice under section 45(2) of the expired regulation stating that the amounts payable by the person for the first and second months of 1 or more return periods must be worked out under section 42 of the expired regulation; and
• (b) immediately before the commencement, the notice was still in effect.