sec.71Notice requiring information to support royalty estimate given before commencement

sec.71 Notice requiring information to support royalty estimate given before commencement

This section applies if— before the commencement, the revenue commissioner— gave a person who has lodged a royalty estimate a notice under section 85(1) of the expired regulation asking the person to give information to support the matters stated in the royalty estimate; or gave a person who must provide a royalty estimate under section 327A (2) of the Act a notice under section 85(2) of the expired regulation asking the person to give additional information about the matters that must be included in the royalty estimate; and immediately before the commencement, the person had not given the information as required. The notice is taken to be— for subsection (1)(a)(i)—a notice given to the person under section 52(1); or for subsection (1)(a)(ii)—a notice given to the person under section 52(2). Anything done in relation to the notice given under section 85(1) or (2) of the expired regulation is taken to have been done in relation to the notice under section 52(1) or (2). To remove any doubt, it is declared that the day stated in the notice under section 85(1) or (2) of the expired regulation is taken to be the day stated in the notice as mentioned in section 52(1) and (2). (sec.71-ssec.1) This section applies if— before the commencement, the revenue commissioner— gave a person who has lodged a royalty estimate a notice under section 85(1) of the expired regulation asking the person to give information to support the matters stated in the royalty estimate; or gave a person who must provide a royalty estimate under section 327A (2) of the Act a notice under section 85(2) of the expired regulation asking the person to give additional information about the matters that must be included in the royalty estimate; and immediately before the commencement, the person had not given the information as required. (sec.71-ssec.2) The notice is taken to be— for subsection (1)(a)(i)—a notice given to the person under section 52(1); or for subsection (1)(a)(ii)—a notice given to the person under section 52(2). (sec.71-ssec.3) Anything done in relation to the notice given under section 85(1) or (2) of the expired regulation is taken to have been done in relation to the notice under section 52(1) or (2). (sec.71-ssec.4) To remove any doubt, it is declared that the day stated in the notice under section 85(1) or (2) of the expired regulation is taken to be the day stated in the notice as mentioned in section 52(1) and (2).

• (a) before the commencement, the revenue commissioner— (i) gave a person who has lodged a royalty estimate a notice under section 85(1) of the expired regulation asking the person to give information to support the matters stated in the royalty estimate; or (ii) gave a person who must provide a royalty estimate under section 327A (2) of the Act a notice under section 85(2) of the expired regulation asking the person to give additional information about the matters that must be included in the royalty estimate; and