289Returns

#### 289 Returns 289 Returns > > (1) The holder of a mining lease is required to lodge returns with the Chief Commissioner, at such times, and in respect of such periods, as may be prescribed by the regulations. > > > (2) A return is to include— > > > > > (a) the information prescribed by the regulations, and > > > > > (b) any other information the Chief Commissioner requires for the purposes of the assessment and recovery of royalty under this Act. > > > (3) The Chief Commissioner is to give a copy to the Minister of each return lodged with the Chief Commissioner. > > > (4) In this section, a reference to a holder of a mining lease includes a reference to a holder of a mining sublease. > > Note. > > The Chief Commissioner is responsible for the assessment and recovery of royalties under the [Taxation Administration Act 1996](/view/html/inforce/current/act-1996-097). That Act requires returns to be in an approved form. The Chief Commissioner can also approve special arrangements for the lodging of returns under that Act. > > **s 289:** Am 2000 No 90, Sch 1.1 \[5\]. Subst 2014 No 37, Sch 4.1 \[8\]. Am 2025 No 37, Sch 3\[8\].